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Eyenovia Inc

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FY2022 Annual Report · Eyenovia Inc
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 10-K

☒

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

For the fiscal year ended: December 31, 2022

OR

☐

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

For the transition period from _________________ to ______________________

COMMISSION FILE NUMBER: 001-38365

EYENOVIA, INC.

 (Exact name of Registrant as Specified in Its Charter)

DELAWARE
(State or Other Jurisdiction of
Incorporation or Organization)

295 Madison Avenue, Suite 2400

NEW YORK, NY

(Address of Principal Executive Offices)

47-1178401
(I.R.S. Employer
Identification No.)

10017 

(Zip Code)

Registrant’s telephone number, including area code: (833) 393-6684
Securities registered pursuant to Section 12(b) of the Act:

Title of each class
Common Stock, $0.0001 Par Value

Trading Symbol(s)
EYEN

Name of each exchange on which registered
The Nasdaq Stock Market LLC

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

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

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

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

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

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

Large accelerated filer ☐
Non-accelerated filer ☒

Accelerated filer ☐
Smaller reporting company ☒
Emerging growth company ☒

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

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to
previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive
officers during the relevant recovery period pursuant to § 240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

Auditor PCAOB ID Number: 688

Auditor Name: Marcum LLP

Auditor Location: New York, NY

The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold as of June 30, 2022
(based on the closing price of $1.95 on June 30, 2022, the last trading day of the registrant’s most recently completed second fiscal quarter), was approximately $53,095,760. Common stock held
by each officer and director and by each person known to the registrant who owned 10% or more of the outstanding common stock have been excluded in that such persons may be deemed to be
affiliates. This determination of affiliate status is not necessarily a conclusive determination for other purposes.

The number of outstanding shares of the registrant’s common stock was 37,991,746 as of March 28, 2023.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s proxy statement for its 2023 Annual Meeting of Stockholders currently scheduled to be held on June 12, 2023 are incorporated by reference into Part III hereof.

    
 
 
 
 
 
    
    
 
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Eyenovia, Inc.
Form 10-K
For Year Ended December 31, 2022

TABLE OF CONTENTS

PART I
Item 1. Business
Item 1A. Risk Factors
Item 1B. Unresolved Staff Comments
Item 2. Properties
Item 3. Legal Proceedings
Item 4. Mine Safety Disclosures
PART II
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Item 6. [Reserved]
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Item 7A. Quantitative and Qualitative Disclosures About Risk
Item 8. Financial Statements and Supplementary Data
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosures
Item 9A. Controls and Procedures
Item 9B. Other Information
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
PART III
Item 10. Directors, Executive Officers and Corporate Governance
Item 11. Executive Compensation
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Item 13. Certain Relationships and Related Transactions, and Director Independence
Item 14. Principal Accountant Fees and Services
PART IV
Item 15. Exhibits, Financial Statement Schedules
Item 16. Form 10-K Summary
Signatures

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

PART I

This  Annual  Report  on  Form  10-K  contains  “forward-looking  statements”  that  involve  risks  and  uncertainties,  as  well  as
assumptions that, if they never materialize or prove incorrect, could cause our results to differ materially from those expressed or implied
by  such  forward-looking  statements.  The  statements  contained  in  this  Annual  Report  on  Form  10-K  that  are  not  purely  historical  are
forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, or Securities Act, and Section
21E  of  the  Securities  Exchange  Act  of  1934,  as  amended,  or  Exchange  Act.  Such  forward-looking  statements  include  our  estimates
regarding expenses, future revenue, capital requirements and our need for additional financing and other financial items; any statements
of  the  plans,  strategies  and  objectives  of  management  for  future  operations;  any  statements  about  the  advantages  of  our  product
candidates  and  platform  technology;  estimates  regarding  the  potential  market  opportunity  for  our  product  candidates  and  platform
technology; statements regarding our clinical trials; factors that may affect our operating results; statements about our ability to establish
and  maintain  intellectual  property  rights;  statements  about  our  ability  to  retain  key  personnel  and  hire  necessary  employees  and
appropriately staff our operations; statements related to future capital expenditures; statements related to future economic conditions or
performance; and other matters that do not relate strictly to historical facts or statements of assumptions underlying any of the foregoing.
Forward-looking  statements  are  often  identified  by  the  use  of  words  such  as,  but  not  limited  to,  “anticipate,”  “believe,”  “can,”
“continue,” “could,” “estimate,” “expect,” “intend,” “may,” “might,” “will,” “plan,” “project,” “seek,” “should,” “target,” “would,” and
similar  expressions  or  variations  intended  to  identify  forward-looking  statements.  These  statements  are  based  on  the  beliefs  and
assumptions of our management based on information currently available to management. Such forward-looking statements are subject
to risks, uncertainties and other important factors that could cause actual results and the timing of certain events to differ materially from
future  results  expressed  or  implied  by  such  forward-looking  statements.  Factors  that  could  cause  or  contribute  to  such  differences
include, but are not limited to, those discussed in the section titled “Summary Risk Factors” described below and “Risk Factors” included
in Item 1A of Part I of this Annual Report on Form 10-K, and the risks discussed in our other U.S. Securities and Exchange Commission,
or SEC, filings. Furthermore, such forward-looking statements speak only as of the date of this report. Except as required by law, we
undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date of such statements.

As  used  in  this  report,  the  terms  “Eyenovia,  Inc.,”  “Eyenovia,”  “Company,”  “company,”  “we,”  “us,”  and  “our”  mean

Eyenovia, Inc. and its subsidiaries unless the context indicates otherwise.

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Summary Risk Factors

Some  of  the  factors  that  could  materially  and  adversely  affect  our  financial  condition,  results  of  operations,  cash  flow,  the
market price of shares of our common stock or our prospects include, but are not limited to, the following. You should read this summary
together with the more detailed description of each risk factor contained in Item 1A “Risk Factors” in this Annual Report on Form 10-K.

Risks Related to Our Financial Position and Need for Additional Capital

● We might not be able to continue as a going concern, which would likely cause our stockholders to lose most or all of their

investment.

● Adverse  developments  affecting  the  financial  services  industry  could  adversely  affect  our  current  and  projected  business

operations and its financial condition and results of operations.

● We  will  need  to  raise  additional  capital  in  order  to  continue  developing  our  product  candidates  and  to  manufacture  and

commercialize them.

● We  have  incurred  operating  losses  since  our  inception.  We  expect  to  continue  to  incur  losses  for  the  foreseeable  future  and

might never achieve or maintain profitability.

● Our relatively short operating history may make it difficult for investors to evaluate the success of our business to date and to

assess our future viability.

Risks Related to Development and Commercialization of Our Product Candidates

● We are dependent on the success of our Mydcombi, MicroPine, and MicroLine product candidates and our and our licensees

ability to develop, obtain marketing approval for and successfully commercialize these product candidates.

● Delays in the commencement or completion of clinical testing of product candidates we are developing or may develop in the
future  may  occur  and  could  result  in  significantly  increased  costs  and  longer  timelines  and  could  impact  our  ability  to  ever
become profitable.

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

● We  might  not  be  able  to  develop  marketable  products  utilizing  our  technology  and  we  might  not  be  able  to  identify  and

successfully implement an alternative product development strategy.

● If  the  market  opportunities  for  our  product  candidates  are  smaller  than  we  believe  they  are,  our  product  revenues  may  be

adversely affected and our business may suffer.

● The  commercial  success  of  our  product  candidates  will  depend  in  large  part  on  the  degree  of  market  acceptance  among

ophthalmologists and optometrists, patients, patient advocacy groups, third-party payors and the medical community.

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

● The regulatory approval processes of the U.S. Food and Drug Administration, or FDA, and comparable foreign authorities are
lengthy, time-consuming and inherently unpredictable. If we are not able to obtain required regulatory approval for any of our
current or future product candidates, our business may be materially and adversely affected.

● Even if we receive regulatory approval for any of our product candidates, we will be subject to ongoing regulatory obligations
and  continued  regulatory  review,  which  may  result  in  significant  additional  expense.  Additionally,  our  product  candidates,  if
approved, could be subject to post-market study requirements, marketing and labeling restrictions, and even recall or market

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withdrawal if unanticipated safety issues are discovered following approval. In addition, we may be subject to penalties or other
enforcement action if we fail to comply with regulatory requirements.

Risks Related to Our Business Operations and Managing Growth

● We are highly dependent on the services of our senior management team, including our Chief Executive Officer, and if we are
not able to retain these members of our management team or recruit and retain additional management, clinical, scientific and
sales personnel, our business will be harmed.

● We have limited corporate infrastructure and may experience difficulties in managing growth.

Risks Related to Our Dependence on Third Parties

● We rely on third parties to conduct, supervise, and monitor our clinical trials and perform some of our research and preclinical
studies.  If  these  third  parties  do  not  satisfactorily  carry  out  their  contractual  duties  or  fail  to  meet  expected  deadlines,  our
development programs may be delayed or subject to increased costs, each of which may have an adverse effect on our business
and prospects.

● We  are  contracting  with  third  parties  for  the  manufacture  of  components  of  our  product  candidates,  particularly  for
commercialization, just as we do to provide materials required for the production of the Optejet and for some of our current
research and development activities. 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  and
commercialization efforts.

● If  we,  our  service  providers  or  our  third-party  manufacturers  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.

Risks Related to Our Intellectual Property and Potential Litigation

● Our success depends on our ability to protect our intellectual property and proprietary technology.

● Our  patents  covering  our  proprietary  technology  may  be  subject  to  challenge,  narrowing,  circumvention  and  invalidation  by

third parties.

● We cannot be sure that we were the first to make the technologies claimed in our patents or patent applications or that we were

the first to file for patent protection.

● The patent application process is subject to numerous risks and there can be no assurance that we will be successful in obtaining

patents for which we have applied.

● Obtaining  and  maintaining  patent  protection  of  our  technologies  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 non-compliance with these requirements.

● We may become involved in lawsuits to protect or enforce our patents or other intellectual property, which could be expensive,

time consuming and unsuccessful.

● If we fail to comply with our obligations under our existing and any future intellectual property licenses with third parties, we

could lose license rights that are important to our business.

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Risks Related to Ownership of Our Common Stock

● A  significant  portion  of  our  total  outstanding  shares  may  be  sold  into  the  market  in  the  near  future,  which  could  cause  the

market price of our common stock to drop significantly, even if our business is performing well.

● The price of our common stock has been, and may continue to be, volatile and may fluctuate substantially, which could result in

substantial losses for purchasers of our common stock.

● We  have  broad  discretion  in  the  use  of  our  cash,  including  the  net  proceeds  from  our  financings,  and  might  not  use  them

effectively.

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Item 1.   Business.

Corporate Information

We were organized as a corporation under the laws of the State of Florida on March 12, 2014 under the name “PGP Holdings
V, Inc.” On May 5, 2014, we changed our name to Eyenovia, Inc. On October 6, 2014, we reincorporated in the State of Delaware by
merging into Eyenovia, Inc., a Delaware corporation. Our principal executive office is located at 295 Madison Avenue, Suite 2400, New
York, NY 10017, and our phone number is (833) 393-6684. Our website is www.eyenovia.com. Information contained on, or that can be
accessed through, our website is not incorporated by reference into this report, and you should not consider information on our website to
be part of this report.

Overview

We are a pre-commercial ophthalmic technology company developing the Optejet® delivery system both for use in combination
with our own drug-device therapeutics and for out-licensing for use in combination with therapeutics for additional indications. Our aim
is to improve the delivery of topical ophthalmic medication through the ergonomic design of the Optejet which facilitates ease-of-use and
delivery  of  more  physiologically  appropriate  medication  volume,  with  the  goal  to  reduce  side  effects  and  improve  tolerability,  and
introduce digital health technology to improve therapy compliance and ultimately medical outcomes.

The ergonomic and functional design of the Optejet® allows for horizontal drug delivery and eliminates the need to tilt the head
back or the manual dexterity to squeeze a bottle, in order to administer medications. Drug is delivered in a microscopic array of droplets
faster  than  the  blink  reflex  to  help  ensure  instillation  success.  The  precise  delivery  of  a  low-volume  columnar  spray  by  the  Optejet®
minimizes contamination with a non-protruding nozzle and self-closing shutter. In clinical trials, the Optejet® has demonstrated that its
targeted  delivery  achieves  a  high  rate  of  successful  administration,  with  98%  of  sprays  being  accurately  delivered  upon  first  attempt
compared to the established rate reported with traditional eye drops of ~ 50%.

A more physiologically appropriate volume of medication in the range of seven to nine microliters is delivered by the Optejet,
which is approximately one fifth of the 35 to 50 microliter dose typically delivered in a single eye drop. A lower volume of medication
exposes  the  ocular  surface  to  less  active  ingredient  and  preservatives,  potentially  reducing  ocular  stress  and  surface  damage  and
improving tolerability. The lower volume also minimizes the potential for drugs to enter systemic circulation, with the goal of avoiding
some common side effects that are related to overdosing of the eye.

We are developing versions of the Optejet with on-board digital technology to provide reminders via Bluetooth to smart devices
and date and time stamp device use. This information can then be used by practitioners and health care systems to measure treatment
compliance  and  improve  medical  decision  making.  In  this  way,  the  Optejet  could  serve  as  an  extension  of  the  physician’s  office  by
providing information that is not currently possible to collect except through the use of diaries.

Our drug-device therapeutic programs include MicroPine, MicroLine and MydcombiTM. MicroPine is our first-in-class topical
therapy for the treatment of progressive myopia, a back-of-the-eye ocular disease associated with pathologic axial elongation and sclero-
retinal  stretching.  In  the  United  States,  myopia  is  estimated  to  affect  approximately  25  million  children,  with  up  to  five  million
considered to be at high risk for progressive myopia. In February 2019, the FDA accepted our investigational new drug application, or
IND, to initiate a Phase III registration trial of MicroPine, or the CHAPERONE study, to reduce the progression of myopia in children.
The first patient was enrolled in the CHAPERONE study in June 2019. On October 9, 2020, we entered into a license agreement, or the
Bausch License Agreement, with Bausch + Lomb, pursuant to which Bausch + Lomb may develop and commercialize MicroPine in the
United States and Canada. Under the terms of the Bausch License Agreement, we received an upfront payment of $10.0 million and we
may  receive  up  to  a  total  of  $35.0  million  in  additional  payments,  based  on  the  achievement  of  certain  regulatory  and  launch-based
milestones. Bausch + Lomb also will pay royalties to Eyenovia on a tiered basis (ranging from mid-single digit to mid-teen percentages)
on gross profits from sales of MicroPine in the United States and Canada, subject to certain adjustments. Under the terms of the Bausch
License  Agreement,  Bausch  +  Lomb  assumed  sponsorship  of  the  IND  as  well  as  ownership  and  the  costs  related  to  the  ongoing
CHAPERONE study.

We  have  also  successfully  expanded  our  manufacturing  capabilities  through  a  partnership  with  Coastline  International,  Inc.
located in Tijuana, Mexico, and the construction of our own fill and finish facility in Redwood City, California. As of the date of filing,
we are up-to-date supplying clinical product for this study.

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MicroLine  is  our  investigational  pharmacologic  treatment  for  presbyopia.  Presbyopia  is  a  non-preventable,  age-related
hardening of the lens, which causes the gradual loss of the eye’s ability to focus on near objects and impairs near visual acuity. Allergan
recently launched VuityTM, a pilocarpine drug product for the treatment of presbyopia. Our second Phase III study, VISION-2, used the
same drug, delivered with the advantages of the Optejet®. We released positive top-line results from VISION-2 in the fourth quarter of
2022.

MydcombiTM is our fixed combination formulation of tropicamide-phenylephrine for mydriasis and a novel approach for the
over  100  million  office-based  comprehensive  and  diabetic  eye  exams  estimated  to  be  performed  every  year  in  the  United  States.  We
completed two Phase III trials for Mydcombi and announced positive results from these studies, known as MIST-1 and MIST-2, and have
submitted  a  New  Drug  Application,  or  NDA,  to  the  FDA  seeking  approval  to  market  the  product  in  the  U.S.  In  October  2021,  we
received  a  complete  response  letter,  or  CRL,  in  response  to  our  NDA,  which  in  part  informed  us  that  pre-filled  or  co-packaged
ophthalmic  drug  dispenser  products  like  Mydcombi  have  been  reclassified  as  drug-device  combination  products.  This  reclassification
was  based  upon  the  U.S.  Court  of  Appeals  for  the  D.C.  Circuit’s  decision  in  Genus  Medical  Technologies  v.  FDA,  not  involving
Eyenovia, which ordered that products meeting the statutory definition of a device, but were previously classified by the FDA as drugs
must  be  regulated  as  devices.  Before  this  ruling,  the  FDA  regulated  pre-filled  or  co-packaged  ophthalmic  dispensers  as  part  of  the
approved  ophthalmic  drug  distributed  and  sold  with  the  dispenser.  After  the  ruling,  however,  the  dispenser  must  be  considered  as  a
distinct device constituent part of a drug-device combination product. We resubmitted the NDA on November 8, 2022, and the FDA is
currently reviewing our application with a Prescription Drug User Fee Act (PDUFA) target action date of May 8, 2023.

On August 10, 2020, we entered into a license agreement, or the Arctic Vision License Agreement, with Arctic Vision (Hong
Kong)  Limited,  or  Arctic  Vision,  which  was  amended  on  September  14,  2021,  pursuant  to  which  Arctic  Vision  may  develop  and
commercialize  MicroPine,  MicroLine  and  Mydcombi  in  Greater  China  (mainland  China,  Hong  Kong,  Macau  and  Taiwan)  and  South
Korea. Under the terms of the Arctic Vision License Agreement, as amended, we received an upfront payment of $4.25 million before
any  payments  to  Senju  Pharmaceutical  Co.,  Ltd.,  or  Senju.  In  addition,  we  may  receive  up  to  a  total  of  $39.7  million  in  additional
payments, based on various development and regulatory milestones, including the initiation of clinical research and approvals in Greater
China  and  South  Korea,  and  development  costs.  Arctic  Vision  also  will  purchase  its  supply  of  MicroPine,  MicroLine  and  Mydcombi
from Eyenovia or, for such products not supplied by Eyenovia, pay a mid-single digit percentage royalty on net sales of such products,
subject to certain adjustments. We will pay between 30 and 40 percent of such payments, royalties, or net proceeds of such supply to
Senju pursuant to an exclusive license agreement with Senju dated March 8, 2015, as amended.

We  are  in  active  discussions  with  manufacturers  of  existing  and  late-stage  ophthalmic  medications  to  explore  whether
development  with  the  Optejet  technology  can  solve  unmet  medical  and  business  needs.  Some  of  those  business  needs  could  include
extension of exclusivity under the Optejet patents, improvement in a drug’s tolerability profile, or potential improvement in treatment
compliance.

The following summarizes our product pipeline and anticipated milestones:

Product
Candidate
MicroLine
MicroPine

Indication
Improvement in Near Vision (Presbyopia)
Pediatric Myopia Progression (Near-Sightedness)

Mydcombi

Pharmaceutical Mydriasis (Pupil Dilation)

Next Expected Milestones
Pre-NDA meeting April 2023
Phase III CHAPERONE IND transferred to
Bausch + Lomb
Potential FDA approval date May 8, 2023

Our Strategy

Our goal is to become a leading developer and provider of advanced ophthalmic therapies based upon our microdose array print
(MAP) platform technology and digital health platform for interactive patient care. These unique products would be commercialized by
us and/or our partners globally. The key elements of our strategy to achieve this goal are:

Establish a portfolio of first-in-class piezo-print micro-therapeutic products for multiple eye treatments through the 505(b)
(2)  pathway  with  the  FDA.  We  are  focused  on  integrating  our  next-generation  technology  with  therapeutic  compounds  already  well
established  in  the  topical  treatment  of  ophthalmic  indications.  We  believe  that  the  505(b)(2)  registration  pathway,  which  reduces
development  risk  compared  to  new  molecular  entity  programs  by  working  with  known  compounds  with  well-established  safety  and
efficacy profiles, will be available for our development pipeline. We believe our pipeline of patented micro-therapeutic product

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candidates  is  highly  differentiated  by  our  improved  tolerability  and  enhanced  compliance  profile  and  that  our  late-stage  development
programs  could  lead  to  additional  NDA  submissions  in  novel  indications  where  the  products  can  have  unique  dosing  and  therapeutic
profiles. We believe that this could lead to favorable pricing and a reduced risk of generic competition.

Improve  clinical  outcomes  and  patient  experiences  while  providing  an  improved  tolerability  profile  with  our  microdose
therapeutics. We believe the Optejet will allow for high precision targeted microdosing for multiple eye treatments, while eliminating
ophthalmic  over-dosing  and  reducing  ocular  exposure  to  toxic  preservatives  and  pharmacologic  ingredients  compared  to  conventional
eye  drop  delivery  mechanisms.  Our  clinical  trials  have  demonstrated  similar  efficacy  to  eye  drops,  improved  side  effect  profile  and
enhanced patient experience with the Optejet as compared to conventional eye drops.

Leverage  our  electronic,  smartphone-enabled  “e-health”  technology  to  introduce  and  develop  patient-specific  compliance
monitoring program.  The  Optejet’s  mobile  e-health  technology  is  designed  to  track  when  a  patient  administers  treatments,  allowing
physicians to monitor patient compliance more accurately. We believe this could enhance patient compliance and improve compliance
monitoring  by  empowering  patients  and  physicians  with  access  to  dynamic,  real-time  monitoring  and  compliance  data  for  a  more
intelligent, informed and personalized therapeutic paradigm.

Develop next-generation targeted microdose treatments for other ophthalmic diseases independently or in collaboration with
third parties. The Optejet also may be suitable for new molecular entities and applications. Leveraging our existing platform technology,
we plan to continue developing, either independently or through strategic relationships with third parties, other product candidates for
various eye diseases that can be administered using the Optejet and additional applications for the Optejet.

Develop therapeutic solutions for ophthalmic conditions with high unmet needs and no approved therapy. We plan to target
chronic ophthalmic conditions with a high unmet medical need. By leveraging our piezo-print microdosing technology, we aim to reach
conditions where there are no approved drug therapies. For example, our MicroPine program involves a proprietary formulation of low-
dose atropine intended to slow myopia progression in the pediatric population. There are currently no commercially-available medical
therapies in the United States to treat this indication.

Limitations of Conventional Eye Therapies

Our  microdosing  platform  technology  aims  to  address  the  following  issues  associated  with  conventional  eye  drop-based

therapies:

Dosing and ease of administration

Multiple third-party studies have confirmed challenges with administering conventional eye drops, which include overdosing,
poor  compliance,  imprecise  dosing,  variability  in  drop  size,  and  difficulty  with  self-administration.  One  study  in  patients  who  were
experienced in using eye drops and undergoing treatment for glaucoma for at least six months documented that nine out of ten patients
were  unable  to  administer  treatment  correctly  at  the  end  of  the  six-month  study.  Patients  on  average  administered  almost  twice  the
necessary number of drops with a mean number of drops instilled at 1.8 (+/1 1.2) and one patient administered up to eight drops at one
time. In addition, approximately 75% of patients risked bottle contamination or potential ocular trauma by having the eye drop container
touch their eyes. Another larger study in 139 patients demonstrated that the proportion of patients able to correctly administer their eye
drops  was  only  22%–30%.  Similarly,  other  studies  have  demonstrated  that  the  vast  majority  of  patients  either  overdose  or  do  not
administer the required therapy to the eye correctly, which may lead to additional side effects or lack of efficacy.

Side effects associated with conventional eye drop therapies

Topical eye therapies are administered using traditional eye drop pipette approaches. While average tear volume of the eye is 6–
8  µL,  current  eye  drop  therapies  can  involve  administration  of  30–50  µL  of  liquid  containing  preservatives  and  pharmaceutical
ingredients. Thus, traditional drops can severely overdose the eye, which, depending on the ingredients, can be associated with ocular
side  effects  including  hyperemia,  or  increased  blood  flow  to  the  eye,  redness,  discomfort,  stinging,  blurred  vision,  burning,  itching,
excessive tearing, eye pain, iris pigment changes, foreign body sensation, pigment discoloration, periorbital dermatitis and sunken eye.
For some topical medications, there also can be cardiovascular side effects such as changes in heart rate and arrhythmia that are caused
when medications are absorbed into the circulation system from overdosing both through conjunctiva absorption and when drugs flow
into the nose through the naso-lacrimal duct and are absorbed into the systemic circulation or swallowed. For example, phenylephrine
can cause cardiovascular adverse reactions including an increase in blood pressure, syncope, myocardial infarction, tachycardia,

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arrhythmia  and  subarachnoid  hemorrhage.  Severe  respiratory  reactions  and  cardiac  reactions,  including  death  due  to  bronchospasm  in
patients  with  asthma,  and  rarely  death  in  association  with  cardiac  failure,  have  been  reported  following  systemic  or  ophthalmic
administration of timolol maleate.

Mydcombi  contains  tropicamide  and  phenylephrine.  However,  as  demonstrated  in  our  two  Phase  III  studies  for  this  product
candidate, patients administering Mydcombi reported few ocular adverse events and no systemic adverse events when they administered
our  microdosed  product  candidate.  Compared  with  historical  data  for  traditional  eye  drops,  Mydcombi  appeared  to  be  much  better
tolerated, with low systemic absorption of phenylephrine alone.

With the Optejet platform technology, we believe that the known adverse event profile of pilocarpine, including headaches, also
may be moderated to make MicroLine the preferred choice for presbyopia over other potential pilocarpine drop options. The same is true
with  MicroPine,  where  we  believe  that  microdosing  may  result  in  a  better  tolerated  product  for  children  using  topical  ophthalmic
atropine.

Our Solution: The Optejet

The Optejet dispenser delivers doses of approximately 7-9 µL, directly coating the corneal surface where 80% of intraocular
drug penetration occurs. We believe that microdosing may reduce drug and toxic preservative exposure by more than 75%, thus reducing
ocular irritation, and resulting in potentially gentler treatments without compromising the desired clinical effect.

We  believe  that  we  are  one  of  the  only  companies  with  clinical  stage  technology  for  targeted  microdosing  of  ophthalmic
investigational therapies having fully completed the Phase III clinical studies needed and made an NDA submission. The Optejet is based
on MAP, which is also used for pixel-sharp high-precision inkjet printing. The technology is optimized for and applied in ophthalmic
delivery to achieve microdosing that can be many times more precise than conventional eye droppers. In addition, our smart, electronic
system provides the capability to track when patients administer their medications and deliver this information to patients and physicians
via Bluetooth connectivity. Thus, physicians can make decisions regarding therapeutic regimens with knowledge of patient compliance.

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The  FDA  has  determined  that  our  products  will  be  treated  as  combination  drug/device  products,  with  CDER  as  the  lead

reviewing center. As such, we do not anticipate needing separate FDA approval for the Optejet dispenser alone.

Microdose administration of topical ophthalmic drugs with the Optejet has been tested in preclinical models and clinical trials

and shown to provide many advantages over administrations of eye drops. Key advantages of the Optejet include:

Dose reduction: Our microdose delivery technology is designed to achieve precise volumetric control at the microliter level to
deliver approximately 8 µL, which is the physiologic capacity of the tear film. This compares favorably to the volume of an eye drop
(30–50 µL), which can result in overdosing, ocular toxicity and systemic leaching into the plasma.

Targeted dose instillation: The Optejet allows for targeted delivery to the ocular surface and cornea, avoiding the conjunctival
cul-de-sac.  The  micro-jet  spray  created  by  the  piezo-electric  vibrations  is  columnated  and  focused  to  provide  accurate  delivery  to  the
corneal surface where the majority of ocular penetration occurs. Additionally, the Optejet is designed with an LED targeting mechanism
to facilitate proper positioning and objective alignment, thus increasing the likelihood of successful dose delivery.

Speed  of  delivery:  Our  piezo-print  technology  is  similar  to  high-precision  ink-jet  printing.  Unlike  a  simple  aerosolized

mechanism, the Optejet is designed with ejection control that creates a fast and targeted micro-jet delivery. Solution is dispensed to the

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ocular surface in less than 100 milliseconds between the time the first droplet hits the corneal surface to the completion of dose delivery,
which is faster than the average involuntary blink response time.

Smart electronics:  A  key  feature  of  the  Optejet  is  the  embedded  electronic,  Bluetooth  enabled  “e-health”  system,  which  we
believe is the first intelligent electronic delivery system for ophthalmic therapies. Our electronic functions are designed to enable patients
and  physicians  to  track  when  doses  are  administered.  We  believe  this  technology  will  improve  compliance  and  chronic  disease
management  by  empowering  patients  and  physicians  with  access  to  dynamic,  real  time  monitoring  and  compliance  data  for  a  more
intelligent and personalized therapeutic paradigm. Recent changes in payment codes now provide a way for healthcare providers to bill
for this important service.

Clinical Trial Results

We  have  an  established  platform  for  microdose  administration  of  ophthalmic  solutions.  Our  preclinical  and  clinical  studies
suggest that a microdose of approximately 8 µL of medication results in clinical efficacy comparable to that of traditional eye drops, with
the advantages of fewer ocular side effects and less systemic exposure. We can use our platform technology with either new or existing
molecular entities. We have chosen the latter path for our initial pipeline product candidates.

Prior  to  initiation  of  our  Phase  III  clinical  studies,  we  conducted  multiple  preclinical  and  early  phase  studies  to  validate  our
piezo-print microdose delivery platform. Data from a canine model of glaucoma demonstrated more than 40% IOP lowering effect at
microdose  of  8–9  µL  latanoprost.  Another  independent  microdose  study  published  in  the  Journal  of  Investigative  Ophthalmology  and
Visual Science in 2014 further demonstrated that 3 µL microdose with timolol 0.5% can reduce systemic plasma levels of the drug by a
factor of 17.

Diurnal IOP Lowering Effect of a Microdose of Latanoprost Delivered by Pipette vs. Piezo-Print Dispenser in a Canine Model

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IOP Lowering Effect of Micro-Therapeutic Dose of Latanoprost in Canine Model

The Phase II EYN-1601 clinical trial compared the mydriatic effect of phenylephrine 10% microdosed (~7 µL in volume) with
the Optejet (EYN) to phenylephrine 10% (PE 10%) and phenylephrine 2.5% (PE 2.5%) eye drops (each ~32 µL in volume) in 24 eyes.
At  75-minute  peak  dilation,  our  microdose  provided  similar  mydriatic  results  (at  approximately  1/4  of  the  dose  exposure)  to  the  10%
phenylephrine drops, and superior activity compared to 2.5% phenylephrine drops.

Shown below is mean pupil diameter change from baseline for the 24 eyes studied. The asterisk at t=75 min indicates EYN is

statistically better than PE 2.5% (p=0.009).

PUPIL DIAMETER, INCREASE FROM BASELINE, MM

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This study was also informative with regard to systemic drug exposure of these topical treatments. As shown below, microdosed

phenylephrine 10% (EYN1) demonstrated 35–40% lower plasma levels as compared with phenylephrine 10% eye drops (PE 10%).

As  shown  in  the  table  below,  there  were  also  fewer  ocular  adverse  events  in  the  microdosed  group  (EYN)  suggesting  an

improvement in tolerability as compared to 10% phenylephrine eye drops (PE 10%).

OCULAR ADVERSE EVENTS BY TREATMENT

Adverse Event Description
Ocular blurriness
Ocular burning/stinging/irritation
Ocular dryness
Subtotal by Treatment Group

PE 10%
(Eyedrops)

 1     
 4  
 2  
 7  

EYN
(PE 10% microdose)
 0
 1
 0
 1

The EYE-103 study investigated a combination of phenylephrine and tropicamide microdose treatment administered using the
Optejet compared to conventional eye drops in 102 subjects (204 eyes). In this study, microdosing produced equivalent pupil dilation to
eye drops and 91% of participants preferred medication administration with the Optejet versus eye drops (6% preferred eye drops, while
3% expressed no preference [p < 0.0001]). On a scale of 1 to 10, with 10 being most favorable, general satisfaction scores were higher
with Optejet administration versus eye drops (9.8 ± 0.6 for Optejet vs 5.8 ± 3.0 for eye drops). Ocular comfort scores were nearly two
times better with the Optejet than with eye drops.

In  2018,  Eyenovia  completed  a  third  early  phase  trial  (EYN-POC-PG-21)  to  extend  the  findings  of  the  two  previous  trials
evaluating  Optejet  administration  of  mydriatic  agents.  This  study  was  a  single-center,  open-label,  prospective,  crossover  design
evaluating the usability, patient tolerability, and proof-of-concept of microdose administration of commercial latanoprost 0.005% using

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the Optejet. Thirty healthy volunteer subjects (60 eyes) were evaluated for eligibility and consented to study participation. Subsequently,
at each of three treatment visits, IOP was measured in the morning. Afterwards, on Treatment Days 1 and 2, a single 8-µL microdose of
latanoprost  0.005%  ophthalmic  solution  was  administered  to  each  eye  using  the  Optejet.  On  the  morning  of  Treatment  Day  3,  each
subject  received  2  ×  8-µL  Optejet  microdoses  (administered  approximately  5  minutes  apart)  in  one  eye  and  the  other  eye  received  a
single  eye  drop  of  latanoprost  0.005%  ophthalmic  solution.  For  each  treatment  day,  IOP  was  measured  1,  7,  12,  and  24  hours  after
receiving  medication  and  a  mean  diurnal  IOP  was  calculated  from  the  four  readings.  As  shown  below,  mean  IOP  after  medication
administration on Days 1 and 2 was lowered by 25.0% and 28.7%, respectively.

Mean bilateral IOP and percent change in IOP in eyes dosed using the Optejet through
Treatment Day 2 (N = 29 pairs of eyes from 29 evaluable subjects)

As shown below, on Day 3, mean IOP was 35.5% lower than baseline for eyes receiving microdose latanoprost 0.005% using

the Optejet, and 35.0% lower than baseline for eyes receiving a single drop of latanoprost 0.005%.

IOP AT DAY 3 (N=29 EYES OF 29 SUBJECTS PER TREATMENT)

No  clinically  significant  changes  were  noted  in  slit  lamp  observations  (including  hyperemia)  for  any  subjects  who  received
study  treatment  and  no  adverse  events  were  reported.  Subjects  reported  no-to-negligible  ocular  discomfort  after  medication
administration using the Optejet.

Investigator-administered medication using the Optejet was evaluated in 60 eyes (1 spray/eye) on Days 1 and 2, and in 30 eyes
(2  sprays/eye)  on  Day  3.  Optejet  administration  was  successful  on  the  first  attempt  in  172  of  the  180  cases  (96%).  Subject  head
movement  and/or  blinking  and  investigator  proficiency  with  Optejet  use  resulted  in  the  need  for  additional  administration  in  the
remaining 4% of cases, the majority of which (6/8) occurred on Day 1. Administration success was achieved on the first attempt on all
Day 3 cases. There were no reports of unintentional overdosing, tear fluid overflow, or the dispenser nozzle touching the eye.

In a separate evaluation, subjects were trained on Optejet self-administration with sterile water and then asked to demonstrate
Optejet use in each eye during the afternoon of each treatment day. By the afternoon of Day 3, qualified Eyenovia representatives judged
that almost 90% of subjects were able to demonstrate accurate self-administration using the Optejet.

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This  study  demonstrated  Optejet  medication  administration  to  be  easy  to  perform,  safe,  and  comfortable  to  study  subjects.
Additionally, Optejet microdose administration of 0.005% latanoprost resulted in mean IOP reduction similar to reported literature for
use of latanoprost 0.005% ophthalmic solution administered as traditional eye drops.

Based  on  the  results  of  these  studies  further  validating  microdose  delivery  of  ophthalmic  medication,  we  initiated  Phase  III

programs in mydriasis in late 2018, progressive myopia in 2019, and presbyopia in 2020.

Our Product Candidates

Eyenovia  is  currently  focused  on  three  programs:  MicroLine  (for  presbyopia),  MicroPine  (for  progressive  myopia)  and

Mydcombi (for mydriasis).

MicroLine

MicroLine  is  our  proprietary  microdosed  version  of  pilocarpine,  a  well-understood  ophthalmic  medication  that  can  dose-
dependently  induce  miosis,  or  a  contraction  of  the  pupil.  It  is  a  direct  acting  cholinergic  parasympathomimetic  agent  that  stimulates
muscarinic acetylcholine receptors present on smooth muscles, including those in the iris and ciliary body. As a result, pilocarpine causes
contraction of the iris sphincter muscle, which causes miosis.

Reducing  pupil  size  with  pilocarpine  has  been  shown  to  improve  near  visual  acuity  in  individuals  who  have  presbyopia.  In
Benozzi  et  al,  2012,  subjects  aged  45‒50  years  who  bilaterally  self-administered  both  pilocarpine  1%  and  diclofenac  0.1%  eyedrops
every  six  hours  during  the  day  for  up  to  five  years  reported  good  improvement  in  near  vision  without  compromising  distance  vision.
Thus, pilocarpine’s miotic effect may be useful in treating the increasingly compromised near vision that parallels the development of
presbyopia.

Background of Presbyopia and Market Opportunity

Presbyopia is the gradual decrease in the ability of the eye’s natural lens to accommodate in near vision, resulting in a loss of
focus on near objects. In general, onset is around age 40 and is almost universal in adults over the age of 60. In the United States, there
are approximately 113 million people with presbyopia; 53 million of them are between the ages of 40 and 55.

For many people, presbyopia is among the first overt signs of aging. There are psychological factors accompanying the use of
spectacles  and  bifocals  for  the  first  time,  as  well  as  situational  inconvenience  for  either  not  being  able  to  see  well  or  having  to  use  a
vision  aiding  device.  With  MicroLine,  we  plan  to  introduce  a  pharmaceutical  option  for  improving  near  vision  that  can  work  as  a
companion to spectacles, for when patients wish not to use their reading glasses. Our market research indicates the highest interest in the
product  concept  among  people  aged  40  to  55  years  who  otherwise  have  normal  vision  and  household  income  in  the  top  half  of  the
country, representing a potential market of approximately 18 million people.

Phase III Clinical Development Programs

We are evaluating whether topical ocular microdosing of pilocarpine using the Optejet dispenser in presbyopic individuals can
effectively improve near vision without compromising distance vision and without causing the undesirable side effects of traditionally
administered  pilocarpine.  Our  initial  Phase  III  Study,  VISION-1,  showed  that  pilocarpine  2%  provided  a  statistically  superior
improvement  in  functional  near  vision  and  an  acceptable  safety  profile  in  presbyopic  subjects  with  baseline  distance-corrected  near
visual  acuity  better  than  20/80.  Our  second  Phase  III  study,  VISION-2  evaluated  the  safety,  tolerability,  and  efficacy  of  Optejet-
administered microdosing of pilocarpine 2% as an ophthalmic spray versus placebo. The results of VISION-1 and VISION-2 are being
presented to the FDA in a pre-NDA meeting scheduled for April 2023.

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MicroPine

A key therapeutic program for Eyenovia is our first-in-class topical treatment for progressive myopia, a back-of-the-eye disease.

Background of Progressive Myopia and Market Opportunity

Myopia is an ocular disorder that results in blurry vision when looking at distant objects. This happens when the eyeball is too
long  or  corneal  curvature  is  too  steep  causing  light  entering  the  eye  to  be  incorrectly  focused.  Myopia  is  one  of  the  most  common
refractive  errors  seen  in  children.  Myopia  that  is  present  in  young  children  tends  to  increase  through  the  school  years.  As  myopia
progresses, so does the risk of retinal detachment, cataracts, myopia maculopathy and even blindness. It is estimated that over 25 million
children in the United States suffer from progressive myopia, with approximately 5 million children being at high risk.

Examples of Retinal Changes Due to Myopia

Progressive Myopia with Retinal Atrophy Changes

While  currently  there  are  no  FDA-approved  therapies  for  myopia  progression,  there  is  growing  evidence  of  the  therapeutic
benefit of topical atropine ophthalmic solution, an anticholinergic agent used for pupil dilation and treatment of lazy eye, as a treatment
to  slow  progression.  Academic  groups  have  demonstrated  that  low  dose  atropine  solution  reduces  myopia  progression  60-70%,  with
sustained effect through three years. A recent therapeutic evidence assessment and review by the American Academy of Ophthalmology,
indicates  Level  1  (highest)  evidence  of  efficacy  for  low  dose  atropine  for  reduction  of  progressive  myopia  (Ophthalmology
2017;124:1857-1866;  Ophthalmology  2016;  123(2)  391:399).  While  atropine  1%  ophthalmic  solution  is  FDA-approved  and
commercially available in the United States for pupil dilation and treatment of lazy eye, commonly reported side effects such as burning
and stinging during drop administration, and blurred vision and light sensitivity associated with its use make it undesirable for the

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treatment  of  progressive  myopia  in  the  pediatric  population,  thus  impeding  the  drug’s  clinical  utility  and  adoption  for  myopia
progression.

Our  MicroPine  program  involves  the  development  of  a  micro-formulation  (dilute  and  low  volume)  of  atropine  ophthalmic

solution for reduction of myopia progression in children.

Phase III Clinical Development Program

The FDA accepted Eyenovia’s IND to initiate our single Phase III registration trial of MicroPine (the CHAPERONE study) to
reduce the progression of myopia in children. Eyenovia enrolled its first patient in the CHAPERONE study in June 2019. The trial is a
U.S.-based,  multi-center,  randomized,  double-masked  study  enrolling  more  than  400  children  and  adolescents.  Participants  will  be
equally randomized to receive nightly treatment with either of two MicroPine treatment concentrations or a placebo control arm. The
primary assessment of efficacy is based on reduction in myopia progression after 3 years of medication use. The IND and responsibility
for the CHAPERONE study have been transferred to Bausch + Lomb, who is responsible for the FDA filing strategy.

Mydcombi

Mydcombi is a unique fixed combination micro-formulation product candidate for mydriasis (eye dilation) intended to facilitate
the  over  100  million  estimated  office-based  comprehensive  and  diabetic  eye  exams  and  four  million  ophthalmic  surgical  dilations
performed  every  year  in  the  United  States.  Our  fixed  combination  product  candidate  has  been  developed  to  facilitate  efficient  pupil
dilation  with  the  potential  to  reduce  unintended  effects  of  conventionally  administered  mydriatic  agents.  We  believe  the  market  for
Mydcombi exceeds $250 million in the United States alone.

Background of Mydriasis and Market Opportunity

There are over an estimated one hundred million topical mydriatic applications performed every year as a required part of the
comprehensive  dilated  eye  exam  and  standard  retina  fundoscopy  for  diabetic  retinopathy  screening,  macular  degeneration  evaluation,
glaucoma optic disc evaluation and many other back-of-the-eye conditions. There are an additional estimated four million applications
for ocular surgery. Most optometrist and ophthalmologist offices maintain bottles of both phenylephrine and tropicamide eyedrops and
use the drops in combination. Each bottle is used on multiple patients, which carries a risk of contamination and ocular infection. The
bottles are purchased directly from suppliers and are not subject to insurance reimbursement. Our combination therapy, if approved, will
allow  the  purchase  of  one  product  for  eye  dilation.  Additionally,  the  Optejet  does  not  come  in  direct  contact  with  the  eye,  thus
minimizing the risk of infection.

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Most  dilated  eye  exams  require  two  separate  topical  pharmacologic  agents/drops  be  administered  sequentially  (tropicamide,
followed  by  phenylephrine).  All  current  mydriatic  formulations  use  conventional  macrodose  drop  delivery  (30–50  µL),  which  can
significantly  overdose  the  ocular  surface  whose  physiologic  capacity  is  only  6–8  µL.  Studies  demonstrate  that  standard  macrodosed
pharmacologic  dilation  is  associated  with  significant  ocular  discomfort  and  mild-moderate  eye  pain.  On  the  standard  visual  analogue
scale for pain, such discomfort can exceed the levels of pain associated with a flu vaccine subcutaneous injection. Additionally, there are
systemic safety concerns with mydriatic macrodosing for retinopathy of prematurity retinal screening and pediatric dilated eye exams.
Studies comparing microdosed phenylephrine and cyclopentolate to traditional eye drops (30–50 µL drop size) in premature babies and
in full-term infants have shown equivalent pupil dilation with drop sizes ranging from 5–8 µL while reducing systemic levels by more
than 50%.

With  millions  of  patients  exposed  to  mydriatic  pharmacologic  agents  every  year,  we  are  developing  a  microdose  alternative
whereby the Optejet can be deployed to reduce ocular and systemic exposure by more than 75%. This potential improvement stems from
lowering  the  dose  from  the  30–50  µL  in  standard  drops  to  just  8  µL  with  MicroStat  combined  with  targeted  delivery  to  the  ocular
surface. We expect to achieve similar mydriatic activity as drops without the high incidence of unwanted side effects.

Pharmacologic mydriasis: dilated pupil after application

Phase III Clinical Development Program

We completed the Phase III clinical trials of fixed-combination tropicamide 1% and phenylephrine 2.5% administered using the

Optejet for mydriasis in November 2019.

The MicroStat program consisted of two Phase III randomized, controlled, cross-over clinical studies evaluating pupil dilation
with  our  fixed  combination  product  (MicroStat)  in  comparison  with  the  individual  drug  components  (phenylephrine  2.5%  and
tropicamide 1%, respectively) (the MIST-1 study), and with a placebo (the MIST-2 study). The primary endpoint for each study was the
mean change in pupil diameter at 35 minutes post-drug administration.

The  MIST-1  study  was  a  double-masked,  active-controlled,  three-period  cross-over  superiority  study  evaluating  MicroStat
ophthalmic  solution  versus  the  two  individual  drug  components  contained  in  MicroStat  (phenylephrine  2.5%  and  tropicamide  1%
ophthalmic solutions). All study drugs were administered using the Optejet.

Volunteer participants were evaluated for study eligibility during a screening visit and enrolled after providing study consent.
Subjects meeting all inclusion/exclusion criteria were scheduled for three treatment visits, which occurred at least two days, but no more
than seven days apart. At each treatment visit, baseline measurements were taken, then one of the three study drugs was administered to
both eyes in two separate instances, approximately five minutes apart. Afterwards, efficacy and safety assessments were performed at
specific time intervals, including pupil diameter measured by digital pupillometry in highly photopic conditions established by using a
fully-charged transilluminator at the brightest setting. Subjects were equally randomized to receive all three treatments according to one
of the six possible sequences of study drug administration.

The MIST-1 study was double-masked so that there were no differences in drug presentation. Study drug administration was
performed by seven different trained personnel during the trial. To maintain masking, personnel who administered study drug were not
allowed to perform post-drug administration ophthalmic assessments.

A total of 64 subjects were randomized to receive the study drug. Two subjects withdrew after the first treatment visit; therefore,
the resulting per-protocol analysis population consisted of 62 subjects (124 eyes). Mean pupil diameter for each eye at baseline and at 35
minutes post-drug administration is shown graphically below. At 35 minutes, the treatment group difference between MicroStat and

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tropicamide 1% was 0.440 mm (SE 0.1839), which was statistically significant (p = 0.0183). The treatment group difference between
MicroStat  and  phenylephrine  2.5%  at  the  same  timepoint  was  3.638  mm  (SE  0.1817),  which  was  also  statistically  significant  (p
<0.0001). Since the null hypothesis was rejected for both sets of comparisons, the primary endpoint was met.

Pupil Diameter by Treatment at Baseline and 35 Minutes
(PP Population)

Mean ± Standard Deviation
Tx A = phenylephrine 2.5%-tropicamide 1%; Tx B = tropicamide 1%; Tx C = phenylephrine 2.5%.

As shown below, at 35 minutes post-drug administration, Mydcombi achieved a clinically meaningful pupil diameter ≥ 6.0 mm
in 95.2% of right eyes and 93.5% of left eyes compared to a lower proportion for tropicamide 1% (79.0% and 77.4% of right and left
eyes, respectively) and for phenylephrine 2.5% (1.6% for both right and left eyes). Mydcombi also achieved a pupil diameter ≥ 7.0 mm
in 67.7% of right and left eyes compared to a lower proportion for tropicamide 1% (43.5% and 41.9% or right and left eyes, respectively)
and for phenylephrine 2.5% (0% for right and left eyes).

Proportion of Eyes Achieving Pupil Diameter ≥ 6.0 mm and ≥ 7.0 mm at 35 Minutes
(PP Population)

35 Min Post Dose
Combined Visits
(1, 2, 3)
Pupil diameter ≥ 6.0 mm
Pupil diameter < 6.0 mm
Pupil diameter ≥ 7.0 mm
Pupil diameter < 7.0 mm

Mydcombi

OD
(N=62)

OS
(N=62)

Tropicamide 1%
OS
OD
(N=62)
(N=62)

Phenylephrine 2.5%
OS
OD
(N=62)
(N=62)

    59 (95.2)%  58 (93.5)%  49 (79.0)%  48 (77.4)%  

1 (1.6)%
4 (6.5)%  13 (21.0)%  14 (22.6)%   61 (98.4)%   61 (98.4)%

1 (1.6)%  

3 (4.8)%  

  42 (67.7)%  42 (67.7)%  27 (43.5)%  26 (41.9)%  
  20 (32.3)%  20 (32.3)%  35 (56.5)%  36 (58.1)%   62 (100.0)%   62 (100.0)%

 0  

 0

The  rate  of  treatment  emergent  adverse  events,  or  TEAEs,  was  low,  and  consistent  with  those  observed  with  commercially
available dilating eye drops (e.g. blurry vision and stinging). Two TEAEs were reported in the MicroStat eyes, while four TEAEs were
reported in each of the other two treatment groups. All events were mild in nature. No non-ocular adverse events were reported.

The MIST-2 Study was a multi-center, double-masked, placebo-controlled, three-period crossover superiority study evaluating

MicroStat ophthalmic solution versus placebo. Both study drugs were administered using the Optejet.

Volunteer participants were evaluated for study eligibility during a screening visit and enrolled after providing study consent.
Subjects meeting all inclusion/exclusion criteria were scheduled for three treatment visits, which occurred at least two days, but no more
than  seven  days  apart.  A  two-sequence,  three-period  crossover  design  was  used.  At  each  treatment  visit,  baseline  measurements  were
taken,  then  either  the  investigational  drug  or  the  placebo  was  administered  to  both  eyes  in  two  separate  instances,  approximately  five
minutes apart. Only one study drug was administered per treatment visit, and subjects were equally randomized to one of two sequences,

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ABB  and  BAA,  where  A  was  the  Eyenovia  fixed  combination  and  B  was  placebo.  Afterwards,  efficacy  and  safety  assessments  were
performed at specific time intervals, including pupil diameter measured by digital pupillometry in highly photopic conditions established
by using a fully-charged transilluminator at the brightest setting.

Like MIST-1, this study was double-masked so that there were no differences in drug presentation. Study drug administration
was performed by five different trained personnel and, to maintain masking, personnel who administered study drug were not allowed to
perform post-drug administration ophthalmic assessments.

A total of 70 subjects at two investigational sites were randomized to receive study drug. One subject withdrew after the first
treatment visit; therefore, the resulting per-protocol analysis population consisted of 69 subjects (138 eyes). Mean pupil diameter for each
eye at baseline and at 35 minutes post-drug administration is shown graphically below. At 35 minutes, the treatment group difference
between Mydcombi and placebo was 4.63 mm (SE 0.0544), which was highly statistically significant (p < 0.0001); consequently, the null
hypothesis was rejected and the primary endpoint was met.

Pupil Diameter by Eye and Treatment at Baseline and 35 Minutes
(PP Population)

Mean ± Standard Deviation

As  shown  in  the  table  below,  at  35  minutes  post-drug  administration,  Mydcombi  achieved  a  clinically  meaningful  pupil
diameter ≥ 6.0 mm in 92.8%% of right eyes and 94.2% of left eyes and pupil diameter ≥ 7.0 mm in 69.6% of right and 68.1% of left
eyes. None of the eyes in the placebo group achieved similar dilation.

Proportion of Eyes Achieving Pupil Diameter ≥ 6.0 mm and ≥ 7.0 mm at 35 Minutes
(PP Population)

35 Min Post Dose
Combined Visits (1, 2, 3)
Pupil diameter ≥ 6.0 mm
Pupil diameter < 6.0 mm
Pupil diameter ≥ 7.0 mm
Pupil diameter < 7.0 mm

Mydcombi

Placebo

OS (N=69)

OD (N=69)

OD (N=69)

     64 (92.8)%   65 (94.2)%  

OS (N=69)
 0
4 (5.8)%  69 (100.0)%  69 (100.0)
  48 (69.6)%   47 (68.1)%  
 0
  21 (30.4)%   22 (31.9)%  69 (100.0)%  69 (100.0)

5 (7.2)%  

 0     

 0  

Two TEAEs (one event of mild instillation site pain and one event of moderate photophobia) were reported in the Mydcombi
group, while none were reported with the use of placebo. No non-ocular adverse events were reported. Essentially pain-free mydriasis
was achieved without the use of a topical anesthetic, which is often the practice.

The outcomes of MIST-1 and MIST-2 are consistent. As shown below, in both studies, Mydcombi achieved a mean change in

pupil size between 4.6 mm and 4.8 mm at 35 minutes post-dose. In both studies, between 93% and 95% of eyes treated with the fixed

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combination  mydriatic  drug  achieved  a  pupil  diameter  ≥  6.0  mm  at  this  same  timepoint.  Additionally,  in  MIST-1,  the  median  time  to
maximum post-baseline pupil diameter with ≥ 1.0 mm increase from baseline for fixed combination solution was 73.0 minutes, while in
MIST-2, it was 71.0 minutes.

Efficacy of Mydcombi in MIST-1 and MIST-2 Studies (PP Populations)

Mean change in pupil diameter from baseline at 35 minutes

Proportion of eyes with pupil diameter ≥ 6.0 mm at 35 minutes
Median time to maximum post-baseline pupil diameter with ≥ 1.0 mm increase from
baseline

MIST-1

MIST-2

4.6 mm right eyes
4.7 mm left eyes
 95.2% of right eyes
93.5% of left eyes

4.7 mm right eyes
4.8 mm left eyes
92.8% of right eyes
94.2% of left eyes

  73.0 minutes

  71.0 minutes

The consistency of these results validates the robustness of the study designs and demonstrates the impressive treatment effect
of Mydcombi. More generally, these outcomes serve to further validate the bioavailability and efficacy of Optejet drug administration to
the ocular surface.

With the primary objectives of our Phase III clinical program met, in December 2020, we submitted an NDA to the FDA for
marketing approval in the United States. In October 2021, we received a CRL in response to our NDA, which in part informed us that
pre-filled  or  co-packaged  ophthalmic  drug  dispenser  products  like  Mydcombi  have  been  reclassified  as  drug-device  combination
products. This reclassification was based upon the U.S. Court of Appeals for the D.C. Circuit’s decision in Genus Medical Technologies
v. FDA, not involving Eyenovia, which ordered that products meeting the statutory definition of a device but were previously classified
by the FDA as drugs must be regulated as devices. Before this ruling, the FDA regulated pre-filled or co-packaged ophthalmic dispensers
as  part  of  the  approved  ophthalmic  drug  distributed  and  sold  with  the  dispenser.  After  the  ruling,  however,  the  dispenser  must  be
considered as a distinct device constituent part of a drug-device combination product. As a result, we resubmitted the NDA on November
8,  2022,  and  announced  on  December  13,  2022  that  the  FDA  has  accepted  the  resubmission.  The  FDA  has  assigned  the  resubmitted
NDA a standard review with a Prescription Drug User Fee Act (PDUFA) target action date of May 8, 2023.

Our Technology

The Optejet dispenser comes in two parts:

● the  base  contains  the  electronic  components  which  enable  generation  of  control  signals  designed  to  ensure  consistent,

accurate columnated arrays of micro-droplets, as well as dose tracking via Bluetooth connectivity; and

● the  disposable  cartridge  which  contains  the  drug  formulation  in  a  primary  drug  container,  targeted  dosing  system  and

piezo-driven ejector nozzle, and may contain up to 90 binocular doses.

For administration of our product candidates, the office or patient receives both the base and the disposable cartridge. For refills,
the  office  or  patient  receives  only  the  disposable  cartridge.  Doses  are  delivered  by  attaching  the  cartridge  to  the  base,  pressing  an
activation button which loads a single drug dose, then, holding it between one and two inches from the eye while looking directly into an
illuminated circle, pressing a second button to emit the micro-droplet delivered medication. The micro-droplets are emitted in a quickly
repeating array, that in aggregate form a directed mist. Solution is dispensed to the ocular surface in less than 100 milliseconds between
the time the first droplet hits the corneal surface to the completion of dose delivery, which is faster than the average involuntary blink
response  time.  The  patient  feels  a  mild,  wet  sensation  on  the  eye.  Several  acute  clinical  trials  have  been  performed  to  date  that
demonstrate the Optejet’s usability. As a precise and quick-delivered microdose, it does not drip down the face or drain down the naso-
lacrimal  duct,  thereby  minimizing  delivery  of  extra  product  or  preservatives  to  the  eye.  The  rechargeable  base  has  intelligent  power
management and precision designed circuitry that maximizes battery life allowing for infrequent recharging, while providing consistent
dose delivery over the life of each cartridge.

Our system is based on piezo-driven printer technology, which is also used for high-precision ink jet printing. In ink jet printing,
piezo technology enables ink to be sprayed with precision to form letters and numbers on paper. Our patented system takes aspects of
piezo-driven printer technology, and applies it to the delivery of therapeutics to the eye.

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Sales and Marketing

We are taking a staged approach to the commercialization of our products, retaining rights for Mydcombi to potentially optimize
the introduction of the technology to the market, and establishing partnerships with licensees for products that require a larger investment
in terms of sales force and distribution. Our management team and directors, which are leading the commercialization planning of our
lead product candidates in the United States, have substantial experience in the commercialization of ophthalmic therapeutics.

Mydcombi  is  our  first  expected  commercial  product.  Mydcombi  is  a  cash-pay  pharmaceutical  supply,  administered  and
purchased  by  clinics  and  doctors  for  in-office  use.  The  cost  of  the  product  is  folded  into  the  established  reimbursement  for  the
comprehensive  eye  exam  and  thus  lends  itself  to  a  single  specialty-pharmacy  distribution  model  without  the  need  for  formulary
negotiations and contracting at the managed care level. As such, we estimate Mydcombi sales and marketing costs will be significantly
below that of a conventional prescription-based pharmaceutical product. As a highly differentiated product with meaningful benefits for
both providers and patients, we anticipate fast adoption, especially because part of our strategy is to maintain good economics for the
practice. Lastly, we believe that we can be successful with a limited in-person sales force as we are not aware of any active competition
in this space.

MicroLine  is  our  second  expected  product  for  commercialization.  Like  Mydcombi,  MicroLine  would  also  be  “cash-pay,”
negating  the  need  for  infrastructure  focused  on  managed  care  reimbursement.  We  currently  have  licensed  MicroLine  as  well  as
Mydcombi to Arctic Vision for development and commercialization in Greater China and South Korea. Unless we establish additional
partnerships for MicroLine, we plan to expand our sales force from approximately ten to fifty people in the United States and focus on
promotion  in  the  optometrist  office.  We  also  plan  to  leverage  the  experience  that  these  offices  have  had  with  Mydcombi  to  speed
acceptance and prescribing of MicroLine to appropriate patients.

MicroPine is our third expected product for commercialization. MicroPine is a more standard therapeutic, likely reimbursed by
payers after negotiating for formulary position. We have licensed MicroPine to Arctic Vision in Greater China and Korea, and to Bausch
Health in the United States and Canada. In both cases, our licensee will be responsible for commercialization within their own sales and
marketing structures.

Manufacturing

For  clinical  supply,  Eyenovia  relies  on  internal  manufacturing  capabilities  along  with  third-party  contract  manufacturing
organizations (CMOs) to produce the Optejet® cartridges and bases. In order to streamline our manufacturing process and reduce costs,
Eyenovia  has  invested  in  commissioning  a  facility  located  in  Redwood  City,  CA.  The  facility  is  dedicated  to  the  fill  and  finish  for
Eyenovia’s  proprietary  primary  closure  container,  which  is  used  in  its  different  therapies,  as  well  as  assembly  and  final  packaging  of
cartridges. Redwood City came on-line with the production of clinical materials in mid-2022.

Base units are manufactured by Eyenovia at its Reno, NV engineering center.

Competition

The biotechnology and pharmaceutical industries are characterized by rapidly advancing technologies, intense competition and
a  strong  emphasis  on  proprietary  products.  While  we  believe  that  our  technologies,  knowledge,  experience  and  scientific  resources
provide  us  with  competitive  advantages,  we  face  potential  competition  from  many  different  sources.  Any  product  candidates  that  we
successfully develop and commercialize may also compete with existing therapies and new therapies that may become available in the
future.

Our potential competitors include large pharmaceutical and biotechnology companies, and specialty pharmaceutical and generic
or  biosimilar  drug  companies.  Many  of  our  competitors  have  significantly  greater  financial  and  human  resources  and  expertise  in
research  and  development,  manufacturing,  preclinical  testing,  conducting  clinical  trials,  obtaining  regulatory  approvals  and  marketing
approved  products  than  we  do.  Smaller  and  other  early  stage  companies  may  also  prove  to  be  significant  competitors,  particularly
through collaborative arrangements with large and established companies. These third parties compete with us in recruiting and retaining
qualified  scientific  and  management  personnel,  establishing  clinical  trial  sites  and  patient  enrollment  for  clinical  trials,  as  well  as  in
acquiring products, product candidates or other technologies that we may target to in-license or acquire in pursuit of our updated business
plan.

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For  Mydcombi,  we  are  not  aware  of  any  micro-therapeutics  nor  of  any  existing  FDA-approved  tropicamide-phenylephrine
topical  fixed  combination  products  even  in  standard  macrodose.  There  are  competitive  macrodose  drop  formulations  of  individual
therapeutics for mydriasis such as tropicamide and phenylephrine marketed by companies such as Akorn, Alcon and others, as well as
pharmacies that compound the combination on an individual basis for physicians.

For MicroLine, Allergan has launched Vuity, a pilocarpine eye drop for the treatment of presbyopia. Along with Allergan, there
are other pharmaceutical companies developing therapies for presbyopia, none of which makes use of microdosing technology or deliver
medication as a spray.

We expect that both Mydcombi and MicroLine would be “cash pay” products, as Mydcombi is purchased directly by offices and
used routinely in eye exams, and MicroLine would be considered an “aesthetic” prescription product not generally covered by third party
insurance.

For MicroPine, we are not aware of any FDA-approved drugs to slow the progression of myopia. There are other versions of
traditional  eye  drop  atropine  under  development  by  other  pharmaceutical  companies  for  this  indication.  There  also  are  versions  of
compounded topical atropine that have not been tested for their safety or efficacy that are dispensed on an individual basis to patients.

Intellectual Property

Our success may depend on our ability to obtain, maintain and enforce our proprietary rights related to our products and other
technologies. We must also operate without infringing the valid, proprietary rights of others while preventing others from infringing our
proprietary rights. We will seek to protect our proprietary position by, among other methods, filing U.S. and foreign patent applications.
We may also rely on trade secrets and know-how for some proprietary methods, methods of manufacture, and systems and devices. We
continue innovating our technologies, and will file appropriate U.S. and foreign patent applications for our future innovations.

The Company is currently engaged in three inter partes review, or IPR, proceedings challenging the validity of certain patents
owned by Sydnexis, Inc. The IPRs are as follows: IPR2022-00384, filed on December 29, 2021, challenging U.S. Patent No. 10,842,787;
IPR2022-00414,  filed  on  January  7,  2022,  challenging  U.S.  Patent  No.  10,940,145;  and  IPR2022-00415,  filed  on  January  7,  2022,
challenging U.S. Patent No. 10,888,557. All three IPRs were instituted by the Patent Trial and Appeal Board. Final decisions in each of
these proceedings are expected on or before July 15, 2023.

Patents

As of December 31, 2022, we owned eighteen U.S. issued and allowed utility patents or design patents, and eight pending U.S.
patent applications, as well as 89 issued foreign patents, and 33 pending foreign patent applications, and one pending international PCT
application.

Patent  coverage  within  the  portfolio  includes  issued  and  pending  patent  applications  related  to  the  following  devices  and

methods:

● A piezoelectric device configured to generate an ejected stream of droplets is the subject of one patent family. The device
ejects droplets having an average ejected droplet diameter greater than 20 microns and an average initial droplet ejecting
velocity between 0.5 m/s and 10 m/s. Furthermore, the stream of droplets is generated with low entrained airflow so that at
least 75% of the mass is deposited on the eye. U.S. patents for these devices are expected to expire in 2031.

● A  method  of  delivering  a  medicament  or  solution  to  an  eye  with  a  piezo-ejector  device  is  the  subject  of  another  patent
family. The method involves delivering an average droplet size of 20 microns to 100 microns in diameter with an average
initial droplet ejecting velocity between 1 m/s and 10 m/s to the eye. About 85% to 100% of the ejected mass of droplets is
deposited on the eye. U.S. patents for these methods are expected to expire in 2031.

● A device having a piezo-ejector that generates a directed stream of droplets through specially shaped openings in the piezo-
ejector is the subject of still another patent family. The openings provide laminar flow through the openings. Laminar flow
is provided by shaping the openings with a gradual slope change so that an external entry radius has a circular shape which
reduces airflow while providing laminar flow through the openings. U.S. patents related to these devices are expected to
expire in 2033.

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● A piezo-electric ejector device having a microcontroller which auto-tunes the ejector mechanism is the subject of another
patent  family.  The  device  generates  at  least  one  cycle  in  a  range  of  drive  signal  frequencies  and  obtains  time-energy
product feedback from a decay signal emitted by the actuator. U.S. patents related to these devices are expected to expire in
2033.

● A  method  of  monitoring  the  treatment  of  ophthalmic  subjects  by  capturing  images  of  the  eye  is  the  subject  of  another
patent family. Images of the eye are taken which are sufficient to obtain information about the diagnosis or health of the
eye.  The  data  is  stored  and  analyzed  to  monitor  treatment.  U.S.  patents  related  to  this  method  are  expected  to  expire  in
2031.

● A  fluid  ejector  having  a  fluid  loading  plate  in  parallel  arrangement  with  an  ejector  mechanism  is  the  subject  of  patent
family  patented  in  Europe.  The  fluid  loading  plate  forms  a  capillary  separation  with  the  ejector  mechanism  to  generate
capillary fluid flow. The fluid loading plate is also attached to the reservoir (at a fluid reservoir interface) and to the ejector
mechanism (at an ejector mechanism interface) and may have one or more fluid channels from the fluid reservoir interface
to  the  ejector  mechanism  interface.  The  ejector  produces  a  stream  of  droplets  having  a  droplet  diameter  greater  than  15
microns with the stream having low entrained airflow so that the pressure of the stream will be substantially imperceptible.

The expiry of any patent depends upon the legal term for patents in that particular country. In the United States, the patent term
is generally 20 years from the earliest claimed filing date of a non-provisional patent application. In the United States, a patent’s term
may be lengthened by patent term adjustment which compensates a patentee for administrative delays by the United States Patent and
Trademark  Office,  or  the  USPTO,  in  examining  and  granting  a  patent.  A  patent  term  may  also  be  shortened  if  a  patent  is  terminally
disclaimed over another patent or application.

The  Drug  Price  Competition  and  Patent  Term  Restoration  Act  of  1984,  or  the  Hatch-Waxman  Act,  permits  a  patent  term
extension of up to five years beyond the expiration date of a U.S. patent as partial compensation for the length of time the drug is under
regulatory review while the patent is in force.

A  patent  term  extension  cannot  extend  the  remaining  term  of  a  patent  beyond  a  total  of  14  years  from  the  date  of  product
approval,  only  one  patent  applicable  to  each  regulatory  review  period  may  be  extended  and  only  those  claims  covering  the  approved
drug, a method for using it or a method for manufacturing it may be extended. We cannot provide any assurance that any patent term
extension  with  respect  to  any  U.S.  patent  will  be  obtained  and,  if  obtained,  the  duration  of  such  extension.  Similar  patent  term
extension/reduction  provisions  are  available  in  the  European  Union  and  other  jurisdictions.  In  the  future,  if  and  when  our  product
candidates  receive  approval  by  the  FDA  or  foreign  regulatory  authorities,  we  will  apply  for  patent  term  extensions  on  issued  patents
covering  our  products  to  the  extent  available  under  the  applicable  law,  depending  upon  the  length  of  any  such  clinical  trials  for  any
product and other factors. The expiration dates referred to above are without regard to potential patent term extension or other market
exclusivity  that  may  be  available  to  us.  However,  we  cannot  provide  any  assurances  that  any  such  patent  term  extension  of  a  foreign
patent will be obtained and, if obtained, the duration of such extension.

In Asia, we have been granted a patent in each of China and South Korea and two patents in Japan that describe a piezoelectric
device configured to generate an ejected stream of droplets with a particular droplet diameter and ejection velocity. We also have seven
additional patents granted in China, five additional patents granted in Japan, and four patents granted in Singapore, all related to aspects
of the piezoelectric device and methods of using the device.

Trademarks

Our  product  candidates  are  marketed  under  trademarks  and  service  marks  that  are  owned  by  us.  The  following  words  are
trademarks in our Company’s trademark portfolio and are the subject of either registration, or application for registration, in the United
States: APERSURETM, EYENOVIA®, OPTEJET®, EYELATOVATM, EYETANOTM, MYDCOMBITM.

In addition to the trademarks noted above, we will file trademark applications for new trademarks registrations to protect our

market positions in the United States and other jurisdictions on an ongoing basis.

Proprietary Technology

In addition to patents, we may rely on trade secrets and proprietary know-how to protect our technology. We endeavor to protect

our proprietary technology and processes in the appropriate manner to maintain their secrecy including confidentiality

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agreements when dealing with third parties. We also seek to preserve the integrity and confidentiality of our data and trade secrets by
maintaining  physical  security  of  our  premises  and  physical  and  electronic  security  of  our  information  technology  systems.  We  also
require invention assignment agreements with our employees, consultants, and contractors.

Government Regulation and Product Approvals

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

U.S. Government Regulation

In the United States, the FDA regulates drug, biological, device and combination products under the Food, Drug, and Cosmetic
Act,  or  FDCA,  and  implementing  regulations.  The  process  of  obtaining  regulatory  approvals  and  the  subsequent  compliance  with
appropriate federal, state, local and foreign statutes and regulations requires the expenditure of substantial time and financial resources.
The  failure  to  comply  with  applicable  requirements  under  the  FDCA  and  other  applicable  laws  at  any  time  during  the  product
development process, approval process or after approval may subject an applicant and/or sponsor to a variety of administrative or judicial
sanctions,  including  refusal  by  the  FDA  to  approve  pending  applications,  withdrawal  of  an  approval,  imposition  of  a  clinical  hold,
issuance of warning letters and other types of letters, voluntary product recalls, product seizures, total or partial suspension of production
or distribution, injunctions, fines, refusals of government contracts, restitution, disgorgement of profits, or civil or criminal investigations
and penalties brought by the FDA and the Department of Justice or other governmental entities.

FDA Regulation of Prescription Drugs

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

following:

● completion  of  nonclinical  studies,  which  may  include  laboratory  testing,  animal  studies  and  formulation  studies  in

compliance with the FDA’s good laboratory practice, or GLP, regulations;

● submission to the FDA of an IND which must take effect before human clinical trials may begin;

● approval by an institutional review board, or IRB, an independent committee charged with protecting the rights and welfare
of human research subjects participating in clinical trials, before each clinical trial site may initiate clinical trial enrollment;

● performance  of  adequate  and  well-controlled  human  clinical  trial(s)  in  accordance  with  good  clinical  practice,  or  GCP,

regulations to establish the safety and efficacy of the proposed drug product for each indication;

● preparation and submission to the FDA of an NDA;

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

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

● satisfactory completion of FDA audits of selected clinical trial sites to assure compliance with GCP requirements and the

integrity of the clinical data;

● payment of user fees, with few exceptions, and securing FDA approval of the NDA; and

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● compliance with any post-approval requirements, including Risk Evaluation and Mitigation Strategies, or REMS, and post-

approval studies required by the FDA.

Preclinical Testing

Preclinical, or nonclinical, testing include laboratory evaluation of the purity and stability of the manufactured drug substance or
active pharmaceutical ingredient and the formulated drug or drug product, and generally include in vitro and animal studies to assess the
toxicity,  safety  and  activity  of  the  drug  for  initial  testing  in  humans  and  to  establish  a  rationale  for  therapeutic  use.  The  conduct  of
preclinical studies is subject to federal regulations and requirements, including GLP regulations. The Consolidated Appropriations Act
for 2023, signed into law on December 29, 2022, (P.L. 117-328) amended the FDCA and the Public Health Service Act to specify that
nonclinical testing for drugs and biologics may, but is not required to, include in vivo animal testing. According to the amended language,
a  sponsor  may  fulfill  nonclinical  testing  requirements  by  completing  various  in  vitro  assays  (e.g.,  cell-based  assays,  organ  chips,  or
microphysiological  systems),  in  silico  studies  (i.e.,  computer  modeling),  other  human  or  nonhuman  biology-based  tests  (e.g.,
bioprinting), or in vivo animal tests.

The  results  of  the  nonclinical  tests,  together  with  manufacturing  information,  analytical  data,  any  available  clinical  data  or
literature  and  plans  for  clinical  trials,  among  other  things,  are  submitted  to  the  FDA  as  part  of  an  IND.  Some  long-term  preclinical
testing, such as animal tests of reproductive adverse events and carcinogenicity, may continue after the IND is submitted.

The IND and IRB Processes

An IND is an exemption from the FDCA that allows an unapproved drug to be shipped in interstate commerce for use in an
investigational  clinical  trial  and  a  request  for  FDA  authorization  to  administer  an  investigational  drug  to  humans.  Such  authorization
must be secured prior to interstate shipment and administration of any new drug that is not the subject of an approved NDA. In support of
a  request  for  an  IND,  applicants  must  submit  a  protocol  for  each  clinical  trial  and  any  subsequent  protocol  amendments  must  be
submitted  to  the  FDA  as  part  of  the  IND.  In  addition,  the  results  of  the  nonclinical  tests,  together  with  manufacturing  information,
analytical data, any available clinical data or literature and plans for clinical trials, among other things, are submitted to the FDA as part
of  an  IND.  The  FDA  requires  a  30-day  waiting  period  after  receiving  an  IND  before  the  corresponding  clinical  trial  may  begin.  This
waiting  period  is  designed  to  allow  the  FDA  to  review  the  IND  to  determine  whether  human  research  subjects  may  be  exposed  to
unreasonable  health  risks.  At  any  time  during  this  30-day  period,  the  FDA  may  raise  concerns  or  questions  about  the  conduct  of  the
clinical trials as outlined in the IND and impose a clinical hold. In this case, the IND sponsor and the FDA must resolve any outstanding
concerns before clinical trials can begin.

Following commencement of a clinical trial under an IND, the FDA may also place a clinical hold or partial clinical hold on that
clinical trial at any time. A clinical hold is an order issued by the FDA to the sponsor to delay a proposed clinical investigation or to
suspend an ongoing investigation. A partial clinical hold is a delay or suspension of only part of the clinical work requested under the
IND. For example, a specific protocol or part of a protocol is not allowed to proceed, while other protocols may do so. No more than
30 days after imposition of a clinical hold or partial clinical hold, the FDA will provide the sponsor a written explanation of the basis for
the hold. Following issuance of a clinical hold or partial clinical hold, an investigation may only resume after the FDA has notified the
sponsor that the investigation may proceed. The FDA will base that determination on information provided by the sponsor correcting the
deficiencies previously cited or otherwise satisfying the FDA that the investigation can proceed.

In addition to the foregoing IND requirements, an IRB representing each institution participating in the clinical trial must review
and  approve  the  plan  for  any  clinical  trial  before  it  commences  at  that  institution,  and  the  IRB  must  conduct  continuing  review  and
reapprove the study at least annually. The IRB must review and approve, among other things, the study protocol and informed consent
information  to  be  provided  to  study  subjects.  An  IRB  must  operate  in  compliance  with  FDA  regulations.  An  IRB  can  suspend  or
terminate  approval  of  a  clinical  trial  at  its  institution,  or  an  institution  it  represents,  if  the  clinical  trial  is  not  being  conducted  in
accordance with the IRB’s requirements or if the product candidate has been associated with unexpected serious harm to patients.

A sponsor may choose, but is not required, to conduct a foreign clinical study under an IND. When a foreign clinical study is
conducted under an IND, all FDA IND requirements must be met unless waived. When the foreign clinical study is not conducted under
an IND, the sponsor must ensure that the study complies with FDA certain regulatory requirements in order to use the study as support
for  an  IND  or  application  for  marketing  approval.  In  particular,  such  studies  must  be  conducted  in  accordance  with  GCP,  including
review and approval by an independent ethics committee, or IEC, and informed consent from subjects, and must meet other clinical trial

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requirements, such as sufficient patient population size and statistical powering. The FDA must be able to validate the data through an
onsite inspection, if deemed necessary by the FDA.

Additionally,  some  clinical  trials  are  overseen  by  an  independent  group  of  qualified  experts  organized  by  the  trial  sponsor,
known as a data safety monitoring board or committee. This group provides authorization for whether or not a clinical trial may move
forward  at  designated  check  points  based  on  access  that  only  the  group  maintains  to  available  data  from  the  study.  Suspension  or
termination  of  development  during  any  phase  of  clinical  trials  can  occur  if  it  is  determined  that  the  participants  or  patients  are  being
exposed to an unacceptable health risk. Other reasons for suspension or termination may be made by the clinical trial sponsor based on
evolving business objectives and/or competitive climate.

Information about certain clinical trials, including details of the protocol and eventually study results, also must be submitted
within  specific  timeframes  to  the  National  Institutes  of  Health  for  public  dissemination  on  the  ClinicalTrials.gov  data  registry.
Information  related  to  the  product,  patient  population,  phase  of  investigation,  study  sites  and  investigators  and  other  aspects  of  the
clinical  trial  is  made  public  as  part  of  the  registration  of  the  clinical  trial.  Sponsors  are  also  obligated  to  disclose  the  results  of  their
clinical trials after completion. Disclosure of the results of these trials can be delayed in some cases for up to two years after the date of
completion of the trial. Failure to timely register a covered clinical study or to submit study results as provided for in the law can give
rise to civil monetary penalties and may prevent the non-compliant party from receiving future grant funds from the federal government.
The NIH’s Final Rule on ClinicalTrials.gov registration and reporting requirements became effective in 2017, and the government has
brought enforcement actions against non-compliant clinical trial sponsors.

Human Clinical Trials in Support of an NDA

Clinical  trials  involve  the  administration  of  the  investigational  product  to  human  subjects  under  the  supervision  of  qualified
investigators  in  accordance  with  GCP  requirements,  which  include,  among  other  things,  the  requirement  that  all  research  subjects
provide their informed consent in writing before their participation in any clinical trial. Clinical trials are conducted in accordance with
written study protocols detailing, among other things, study objectives, participant inclusion and exclusion criteria, the parameters to be
used in monitoring safety and the effectiveness criteria to be evaluated. A protocol for each phase of a clinical trial and any subsequent
protocol amendments must be submitted to the FDA as part of the IND.

Human clinical trials are typically conducted in three sequential phases, which may overlap or be combined:

● Phase I. The product candidate is initially introduced into healthy human subjects or, in certain indications such as cancer,
patients with the target disease or condition and tested for safety, dosage tolerance, absorption, metabolism, distribution,
excretion and, if possible, to gain an early indication of its effectiveness and to determine optimal dosage.

● Phase  II.  The  product  candidate  is  administered  to  a  limited  patient  population  to  identify  possible  adverse  effects  and
safety  risks,  to  preliminarily  evaluate  the  efficacy  of  the  product  for  specific  targeted  diseases  and  to  determine  dosage
tolerance and optimal dosage.

● Phase III. The product candidate is administered to an expanded patient population, generally at geographically dispersed
clinical trial sites, in well-controlled clinical trials to generate enough data to statistically evaluate the efficacy and safety of
the product for approval, to establish the overall risk-benefit profile of the product and to provide adequate information for
the labeling of the product.

Post-approval trials, sometimes referred to as Phase IV clinical trials, may be conducted after initial marketing approval. These
trials are used to gain additional experience from the treatment of patients in the intended therapeutic indication, particularly for long-
term safety follow up. In certain instances, the FDA may mandate the performance of Phase IV clinical trials as a condition of approval
of an NDA.

In the Consolidated Appropriations Act for 2023, Congress amended the FDCA to require sponsors of a Phase III clinical trial,
or other “pivotal study” of a new drug to support marketing authorization, to submit a diversity action plan for such clinical trial. The
action plan must include the sponsor’s diversity goals for enrollment, as well as a rationale for the goals and a description of how the
sponsor will meet them. A sponsor must submit a diversity action plan to FDA by the time the sponsor submits the trial protocol to the
agency for review. The FDA may grant a waiver for some or all of the requirements for a diversity action plan. It is unknown at this time
how the diversity action plan may affect Phase III trial planning and timing or what specific information FDA will expect in such

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plans, but if FDA objects to a sponsor’s diversity action plan and requires the sponsor to amend the plan or take other actions, it may
delay trial initiation. Progress reports detailing the results of the clinical trials must be submitted at least annually to the FDA and more
frequently if serious adverse events occur. In addition, IND safety reports must be submitted to the FDA for any of the following: serious
and unexpected suspected adverse reactions; findings from other studies or animal or in vitro  testing  that  suggest  a  significant  risk  in
humans exposed to the drug; and any clinically important increase in the case of a serious suspected adverse reaction over that listed in
the  protocol  or  investigator  brochure.  Phase  I,  Phase  II  and  Phase  III  clinical  trials  might  not  be  completed  successfully  within  any
specified period, or at all. Furthermore, the FDA or the sponsor may suspend or terminate a clinical trial at any time on various grounds,
including  a  finding  that  the  research  subjects  are  being  exposed  to  an  unacceptable  health  risk.  Similarly,  an  IRB  can  suspend  or
terminate  approval  of  a  clinical  trial  at  its  institution,  or  an  institution  it  represents,  if  the  clinical  trial  is  not  being  conducted  in
accordance  with  the  IRB’s  requirements  or  if  the  drug  has  been  associated  with  unexpected  serious  harm  to  patients.  The  FDA  will
typically inspect one or more clinical sites to assure compliance with GCP and the integrity of the clinical data submitted.

Concurrent  with  clinical  trials,  companies  often  complete  additional  animal  studies  and  must  also  develop  additional
information about the chemistry and physical characteristics of the drug as well as finalize a process for manufacturing the product in
commercial  quantities  in  accordance  with  cGMP  requirements.  The  manufacturing  process  must  be  capable  of  consistently  producing
quality batches of the drug candidate and, among other things, must develop methods for testing the identity, strength, quality, and purity
of the final drug. Additionally, appropriate packaging must be selected and tested and stability studies must be conducted to demonstrate
that the drug candidate does not undergo unacceptable deterioration over its shelf life.

Traditional and Section 505(b)(2) NDAs

NDAs for most new drug products are based on two adequate and well-controlled, or pivotal, clinical trials that must contain
substantial evidence of the safety and efficacy of the proposed new product. These applications are submitted under Section 505(b)(1) of
the FDCA. The FDA is, however, authorized to approve an alternative type of NDA under Section 505(b)(2) of the FDCA. This type of
application  allows  the  applicant  to  rely,  in  part,  on  the  FDA’s  previous  findings  of  safety  and  efficacy  for  a  drug  product  previously
approved  under  an  NDA,  published  literature,  or  a  combination  of  both.  Specifically,  Section  505(b)(2)  permits  the  filing  of  an  NDA
where at least some of the information required for approval comes from studies not conducted by or for the applicant and for which the
applicant  has  not  obtained  a  right  of  reference.  If  the  505(b)(2)  applicant  can  establish  that  reliance  on  studies  conducted  for  a
previously-approved product or FDA’s previous findings regarding safety or effectiveness is appropriate, the applicant may eliminate the
need to conduct certain pre-clinical studies or clinical trials of the new product. Thus, Section 505(b)(2) often provides an alternate and
potentially more expeditious pathway to FDA approval via NDA for new or improved formulations or new uses of previously approved
products.

Unlike the abbreviated new drug, or ANDA, pathway used by developers of generic versions of innovator drugs, which does not
allow  applicants  to  submit  new  clinical  data  other  than  bioavailability  or  bioequivalence  data,  the  505(b)(2)  NDA  pathway  does  not
preclude the possibility that a follow-on applicant would need to conduct additional clinical trials or nonclinical studies; for example, a
505(b)(2)  applicant  may  be  seeking  approval  to  market  a  new  dosage  form  of  a  previously  approved  drug  or  for  the  treatment  of  a
different  patient  population,  which  would  require  new  clinical  data  to  demonstrate  safety  or  effectiveness.  The  FDA  will  generally
require companies to perform additional studies to support any differences from the previously approved product, called a listed drug.
The FDA may then approve the new drug candidate for all or some of the label indications for which the listed drug has been approved,
or for any new indication sought by the 505(b)(2) applicant, as applicable. Accordingly, a 505(b)(2) NDA is subject to the same patent
certification  requirements  as  an  ANDA  with  respect  to  the  previously-approved  drug  being  referenced,  and  it  may  be  eligible  for  the
three-year  period  of  marketing  exclusivity  based  on  the  submission  of  new  clinical  data  that  are  essential  to  the  approval  of  the  new
505(b)(2) drug product. For more information, see section below entitled Hatch-Waxman Act and Marketing Exclusivity.

Submission of an NDA to the FDA

Assuming  successful  completion  of  required  clinical  testing  and  other  requirements,  the  results  of  the  preclinical  studies  and
clinical trials, together with detailed information relating to the product’s chemistry, manufacture, controls and proposed labeling, among
other things, are submitted to the FDA as part of an NDA requesting approval to market the product for one or more indications. Under
federal law, the submission of most NDAs is subject to a substantial user fee. The sponsor of an approved NDA is also subject to an
annual prescription drug program fee. Certain exceptions and waivers are available for some of these fees, such as an exception from the
application fee for drugs with orphan designation and a waiver for certain small businesses submitting their first human drug applications
for review. Eyenovia is currently eligible for a waiver of the application fees under the small business provisions.

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The FDA conducts a preliminary review of an NDA within 60 days of its receipt and informs the sponsor by the 74th day after
the FDA’s receipt of the submission to determine whether the application is sufficiently complete to permit substantive review. The FDA
may  request  additional  information  rather  than  accept  an  NDA  for  filing.  In  this  event,  the  application  must  be  resubmitted  with  the
additional information. The resubmitted application is also subject to review before the FDA accepts it for filing. Once the submission is
accepted  for  filing,  the  FDA  begins  an  in-depth  substantive  review.  Under  the  goals  and  policies  agreed  to  by  the  FDA  under  the
Prescription Drug User Fee Act, or PDUFA, the FDA has agreed to certain performance goals in the review process of NDAs. For most
applications involving new molecular entities, the FDA has 10 months from the date of filing in which to complete its initial review of a
standard application and respond to the applicant, and six months from the date of filing for an application with “priority review.” Even if
the NDA is filed by the FDA, however, companies cannot be sure that any approval will be granted on a timely basis, if at all. Moreover,
the FDA does not always meet its PDUFA goal dates, and the review process for both standard and priority new drug applications may
be extended by the FDA for various reasons, including for three additional months to consider new information or clarification provided
by the applicant to address an outstanding deficiency identified by the FDA following the original submission.

Before approving an NDA, the FDA typically will inspect the facility or facilities where the product is or will be manufactured.
These pre-approval inspections may cover all facilities associated with an NDA submission, including drug component manufacturing
(such  as  active  pharmaceutical  ingredients),  finished  drug  product  manufacturing,  and  control  testing  laboratories.  The  FDA  will  not
approve an application unless it determines that the manufacturing processes and facilities are in compliance with cGMP requirements
and adequate to assure consistent production of the product within required specifications. Additionally, before approving an NDA, the
FDA will typically inspect one or more clinical sites to assure compliance with GCP.

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

Fast Track, Breakthrough Therapy and Priority Review Designations

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

Specifically, the FDA may designate a product for fast track review if it is intended, whether alone or in combination with one
or more other drugs, for the treatment of a serious or life-threatening disease or condition, and it demonstrates the potential to address
unmet medical need by providing a therapy where none exists or a therapy that may be potentially superior to existing therapy based on
efficacy or safety factors. For fast track products, sponsors may have more frequent interactions with the FDA and the FDA may initiate
review of sections of a fast track product’s NDA before the application is complete. This rolling review may be available if the FDA
determines, after preliminary evaluation of clinical data submitted by the sponsor, that a fast track product may be effective. The sponsor
must also provide, and the FDA must approve, a schedule for the submission of the remaining information and the sponsor must pay
applicable user fees. However, the FDA’s time period goal for reviewing a fast track application does not begin until the last section of
the NDA is submitted. In addition, the fast track designation may be withdrawn by the FDA if the FDA believes that the designation is
no longer supported by data emerging in the clinical trial process.

The  FDA  may  grant  breakthrough  therapy  designation  to  a  drug  or  biologic  meeting  certain  statutory  criteria  upon  a  request
made by the IND sponsor. A product may be designated as a breakthrough therapy if it is intended, either alone or in combination with
one or more other drugs, to treat a serious or life-threatening disease or condition and preliminary clinical evidence indicates that the
product  may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or  more  clinically  significant  endpoints,  such  as
substantial  treatment  effects  observed  early  in  clinical  development.  The  FDA  may  take  certain  actions  with  respect  to  breakthrough
therapies,  including  holding  meetings  with  the  sponsor  throughout  the  development  process;  providing  timely  advice  to  the  product
sponsor regarding development and approval; involving more senior staff in the review process; assigning a cross-disciplinary project
lead for the review team; and taking other steps to design the clinical trials in an efficient manner. In addition, breakthrough therapies are
eligible for accelerated approval of their respective marketing applications.

The  FDA  may  designate  a  product  for  priority  review  if  it  is  a  drug  that  treats  a  serious  condition  and,  if  approved,  would
provide a significant improvement in safety or effectiveness. The FDA determines at the time that the marketing application is submitted,
on a case- by-case basis, whether the proposed drug represents a significant improvement when compared with other available therapies.

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Significant  improvement  may  be  illustrated  by  evidence  of  increased  effectiveness  in  the  treatment  of  a  condition,  elimination  or
substantial  reduction  of  a  treatment-limiting  drug  reaction,  documented  enhancement  of  patient  compliance  that  may  lead  to
improvement in serious outcomes, or evidence of safety and effectiveness in a new subpopulation. A priority designation is intended to
direct  overall  attention  and  resources  to  the  evaluation  of  such  applications,  and  to  shorten  the  FDA’s  goal  for  taking  action  on  a
marketing application from 10 months to six months for an new molecular entity NDA from the date of filing.

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.  Furthermore,  fast  track
designation, breakthrough therapy designation, and priority review do not change the scientific or medical standards for approval or the
quality of evidence necessary to support approval but may expedite the development or review process.

Accelerated Approval Pathway

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

The accelerated approval pathway is usually contingent on a sponsor’s agreement to conduct, in a diligent manner, additional
post-approval confirmatory studies to verify and describe the drug’s clinical benefit. As a result, a drug candidate approved on this basis
is subject to rigorous post-marketing compliance requirements, including the completion of Phase IV or post-approval clinical trials to
confirm the effect on the clinical endpoint. Failure to conduct required post-approval studies, or confirm a clinical benefit during post-
marketing  studies,  would  allow  the  FDA  to  withdraw  the  drug  from  the  market  on  an  expedited  basis.  As  part  of  the  Consolidated
Appropriations Act for 2023, Congress provided FDA additional statutory authority to mitigate potential risks to patients from continued
marketing of ineffective drugs previously granted accelerated approval. Under the act’s amendments to the FDCA, FDA may require the
sponsor of a product granted accelerated approval to have a confirmatory trial underway prior to approval. The sponsor must also submit
progress reports on a confirmatory trial every six months until the trial is complete, and such reports are published on FDA’s website.
The amendments also give FDA the option of using expedited procedures to withdraw product approval if the sponsor’s confirmatory
trial fails to verify the claimed clinical benefits of the product.

All promotional materials for drug candidates approved under accelerated regulations are subject to prior review by the FDA.

The FDA’s Decision on an NDA

The FDA reviews an NDA to determine, among other things, whether a product is safe and effective for its intended use and
whether its manufacturing is cGMP-compliant to assure and preserve the product’s identity, strength, quality and purity. The approval
process is lengthy and often difficult, and the FDA may refuse to approve an NDA if the applicable regulatory criteria are not satisfied or
may  require  additional  clinical  or  other  data  and  information.  On  the  basis  of  the  FDA’s  evaluation  of  the  NDA  and  accompanying
information, including the results of the inspection of the manufacturing facilities, the FDA may issue an approval letter or a CRL. An
approval  letter  authorizes  commercial  marketing  of  the  product  with  specific  prescribing  information  for  specific  indications.  A  CRL
indicates  that  the  review  cycle  of  the  application  is  complete  and  the  application  will  not  be  approved  in  its  present  form.  A  CRL
generally outlines the deficiencies in the submission and may require substantial additional testing or information in order for the FDA to
reconsider the application. If and when those deficiencies have been addressed to the FDA’s satisfaction in a resubmission of the NDA,
the FDA will issue an approval letter. The FDA has committed to reviewing such resubmissions in two or six months depending on the
type of information included. Even with submission of this additional information, the FDA ultimately may decide that the application
does not satisfy the regulatory criteria for approval.

If  the  FDA  approves  a  product,  it  may  limit  the  approved  indications  for  use  for  the  product,  require  that  contraindications,
warnings  or  precautions  be  included  in  the  product  labeling,  require  that  post-approval  studies,  including  Phase  IV  clinical  trials,  be
conducted  to  further  assess  the  drug’s  safety  after  approval,  require  testing  and  surveillance  programs  to  monitor  the  product  after
commercialization, or impose other conditions, including distribution restrictions or other risk management mechanisms, which can

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materially affect the potential market and profitability of the product. The FDA may prevent or limit further marketing of a product based
on the results of post-market studies or surveillance programs. The FDA may also require an applicant to develop a REMS as a condition
of approval to ensure that the benefits of the product outweigh its risks and to assure its safe use. REMS use risk minimization strategies
beyond the professional labeling to ensure that the benefits of the product outweigh the potential risks. To determine whether a REMS is
needed, the FDA will consider the size of the population likely to use the product, seriousness of the disease, expected benefit of the
product, expected duration of treatment, seriousness of known or potential adverse events, and whether the product is a new molecular
entity. REMS can include medication guides, physician communication plans for healthcare professionals, and elements to assure safe
use,  or  ETASU.  ETASU  may  include,  but  are  not  limited  to,  special  training  or  certification  for  prescribing  or  dispensing,  dispensing
only under certain circumstances, special monitoring, and the use of patient registries. The FDA may require a REMS before approval or
post-approval  if  it  becomes  aware  of  a  serious  risk  associated  with  use  of  the  product.  If  the  FDA  concludes  a  REMS  is  needed  as  a
condition of approval, the sponsor must submit a proposed REMS during the application review process; the FDA will not approve the
NDA without an approved REMS, if required. The requirement for a REMS can materially affect the potential market and profitability of
a product. After approval, many types of changes to the approved product, such as adding new indications, manufacturing changes and
additional labeling claims, are subject to further testing requirements and FDA review and approval.

Post-Approval Requirements for Prescription Drugs

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

In addition, drug manufacturers and other entities involved in the manufacture and distribution of approved drugs are required to
register their establishments with the FDA and state agencies, and are subject to periodic announced or unannounced inspections by the
FDA and these state agencies for compliance with cGMP requirements. Changes to the manufacturing process are strictly regulated and
often require prior FDA approval before being implemented. FDA regulations also require investigation and correction of any deviations
from cGMP and impose reporting and documentation requirements upon the sponsor and any third-party manufacturers that the sponsor
may decide to use. Accordingly, manufacturers must continue to expend time, money, and effort in the area of production and quality
control to maintain cGMP compliance.

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

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

product recalls;

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

● refusal of the FDA to approve pending NDAs or supplements to approved NDAs, or suspension or revocation of product

approvals;

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

● injunctions or the imposition of civil or criminal penalties.

The FDA strictly regulates marketing, labeling, advertising and promotion of products that are placed on the market, and we
must comply with the FDA’s advertising and promotion requirements, such as those related to direct-to-consumer advertising, industry-
sponsored scientific and educational activities, and promotional activities involving the internet, as well as the prohibition on promoting
products for uses or in patient populations that are not described in the product’s approved labeling (known as “off-label use”). Drugs
may be promoted only for the approved indications and in accordance with the provisions of the approved label. Although physicians

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may  prescribe  legally  available  products  for  off-label  uses,  manufacturers  may  not  market  or  promote  such  uses.  The  FDA  and  other
agencies  actively  enforce  the  laws  and  regulations  prohibiting  the  promotion  of  off-label  uses,  and  a  company  that  is  found  to  have
improperly promoted off-label uses may be subject to significant liability.

In  addition,  the  distribution  of  prescription  pharmaceutical  products  is  subject  to  the  Prescription  Drug  Marketing  Act,  or
PDMA, which regulates the distribution of drugs and drug samples at the federal level, and sets minimum standards for the registration
and  regulation  of  drug  distributors  by  the  states.  Both  the  PDMA  and  state  laws  limit  the  distribution  of  prescription  pharmaceutical
product samples and impose requirements to ensure accountability in distribution. Furthermore, the Drug Supply Chain Security Act, or
DSCSA,  was  enacted  with  the  aim  of  building  an  electronic  system  to  identify  and  trace  certain  prescription  drugs  distributed  in  the
United  States,  including  most  biological  products.  The  DSCSA  mandates  phased-in  and  resource-intensive  obligations  for
pharmaceutical  manufacturers,  wholesale  distributors,  and  dispensers  over  a  10-year  period  that  is  expected  to  culminate  in
November 2023. From time to time, new legislation and regulations may be implemented that could significantly change the statutory
provisions  governing  the  approval,  manufacturing  and  marketing  of  products  regulated  by  the  FDA.  For  example,  FDA  released
proposed  regulations  in  February  2022  to  amend  the  national  standards  for  licensing  of  wholesale  drug  distributors  by  the  states;
establish new minimum standards for state licensing third-party logistics providers; and create a federal system for licensure for use in
the  absence  of  a  State  program,  each  of  which  is  mandated  by  the  DSCSA.  It  is  impossible  to  predict  whether  further  legislative  or
regulatory changes will be enacted, or FDA regulations, guidance or interpretations changed or what the impact of such changes, if any,
may be.

Abbreviated New Drug Applications for Generic Drugs

In 1984, with passage of the Drug Price Competition and Patent Term Restoration Act, informally known as the Hatch-Waxman
Act,  that  established  an  abbreviated  regulatory  scheme  authorizing  the  FDA  to  approve  generic  drugs  based  on  an  innovator  or
“reference” product, Congress also enacted Section 505(b)(2) of the FDCA, which provides a hybrid pathway combining features of a
traditional NDA and a generic drug application. To obtain approval of a generic drug, an applicant must submit an abbreviated new drug
application, or ANDA, to the agency. In support of such applications, a generic manufacturer may rely on the preclinical and clinical
testing previously conducted for a drug product previously approved under an NDA, known as the reference-listed drug, or RLD.

Specifically, in order for an ANDA to be approved, the FDA must find that the generic version is identical to the RLD with
respect to the active ingredients, the route of administration, the dosage form, and the strength of the drug. At the same time, the FDA
must also determine that the generic drug is “bioequivalent” to the innovator drug. Under the statute, a generic drug is bioequivalent to
an RLD if  “the rate and extent of absorption of the drug do not show a significant difference from the rate and extent of absorption of the
listed drug.”

Upon approval of an ANDA, the FDA indicates whether the generic product is “therapeutically equivalent” to the RLD in its
publication  Approved  Drug  Products  with  Therapeutic  Equivalence  Evaluations,  also  referred  to  as  the  Orange  Book.  Clinicians  and
pharmacists consider a therapeutic equivalent generic drug to be fully substitutable for the RLD. In addition, by operation of certain state
laws  and  numerous  health  insurance  programs,  the  FDA’s  designation  of  therapeutic  equivalence  often  results  in  substitution  of  the
generic drug without the knowledge or consent of either the prescribing clinicians or patient.

In contrast, Section 505(b)(2) permits the filing of an NDA where at least some of the information required for approval comes
from studies not conducted by or for the applicant and for which the applicant has not obtained a right of reference. A Section 505(b)
(2) applicant may eliminate the need to conduct certain preclinical or clinical studies, if it can establish that reliance on studies conducted
for a previously-approved product is scientifically appropriate.

In  addition,  under  the  Hatch-Waxman  Amendments,  the  FDA  might  not  approve  an  ANDA  or  505(b)(2)  NDA  until  any
applicable period of non-patent exclusivity for the RLD has expired. These market exclusivity provisions under the FDCA also can delay
the submission or the approval of certain applications. The FDCA provides a period of five years of non-patent data exclusivity for a new
drug  containing  a  new  chemical  entity.  For  the  purposes  of  this  provision,  a  new  chemical  entity,  or  NCE,  is  a  drug  that  contains  no
active moiety that has previously been approved by the FDA in any other NDA. An active moiety is the molecule or ion responsible for
the physiological or pharmacological action of the drug substance. In cases where such NCE exclusivity has been granted, an ANDA or
505(b)(2) NDA may not be filed with the FDA until the expiration of five years unless the submission is accompanied by a Paragraph IV
certification, in which case the applicant may submit its application four years following the original product approval.

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The FDCA also provides for a period of three years of exclusivity for an ANDA, 505(b)(2) NDA or supplement thereto if one or
more  new  clinical  investigations,  other  than  bioavailability  or  bioequivalence  studies,  that  were  conducted  by  or  for  the  applicant  are
deemed  by  the  FDA  to  be  essential  to  the  approval  of  the  application.  This  three-year  exclusivity  period  often  protects  changes  to  a
previously  approved  drug  product,  such  as  a  new  dosage  form,  route  of  administration,  combination  or  indication.  The  three-year
exclusivity  covers  only  the  conditions  of  use  associated  with  the  new  clinical  investigations  and  does  not  prohibit  the  FDA  from
approving follow-on applications for drugs containing the original active agent. Five-year and three-year exclusivity also will not delay
the  submission  or  approval  of  a  traditional  NDA  filed  under  Section  505(b)(1)  of  the  FDCA.  However,  an  applicant  submitting  a
traditional NDA would be required to either conduct or obtain a right of reference to all of the preclinical studies and adequate and well-
controlled clinical trials necessary to demonstrate safety and effectiveness.

Hatch-Waxman Patent Certification and the 30-Month Stay

Upon approval of an NDA or a supplement thereto, NDA sponsors are required to list with the FDA each patent with claims that
cover the applicant’s product or an approved method of using the product. Each of the patents listed by the NDA sponsor is published in
the Orange Book. When an ANDA applicant files its application with the FDA, the applicant is required to certify to the FDA concerning
any  patents  listed  for  the  reference  product  in  the  Orange  Book,  except  for  patents  covering  methods  of  use  for  which  the  ANDA
applicant is not seeking approval. To the extent that the Section 505(b)(2) NDA applicant is relying on studies conducted for an already
approved product, the applicant is required to certify to the FDA concerning any patents listed for the approved product in the Orange
Book to the same extent that an ANDA applicant would.

Specifically, the applicant must certify with respect to each patent that:

I.

the required patent information has not been filed by the original applicant;

II.

the listed patent has expired;

III. the listed patent has not expired, but will expire on a particular date and approval is sought after patent expiration; or

IV.

the listed patent is invalid, unenforceable or will not be infringed by the manufacture, use or sale of the new product.

If  a  Paragraph  I  or  II  certification  is  filed,  the  FDA  may  make  approval  of  the  application  effective  immediately  upon
completion  of  its  review.  If  a  Paragraph  III  certification  is  filed,  the  approval  may  be  made  effective  on  the  patent  expiration  date
specified  in  the  application,  although  a  tentative  approval  may  be  issued  before  that  time.  If  an  application  contains  a  Paragraph  IV
certification, a series of events will be triggered, the outcome of which will determine the effective date of approval of the ANDA or
505(b)(2) application.

A  certification  that  the  new  product  will  not  infringe  the  already  approved  product’s  listed  patents  or  that  such  patents  are

invalid or unenforceable is called a Paragraph IV certification.

If  the  follow-on  applicant  has  provided  a  Paragraph  IV  certification  to  the  FDA,  the  applicant  must  also  send  notice  of  the
Paragraph IV certification to the NDA and patent holders once the follow-on application in question has been accepted for filing by the
FDA.  The  NDA  and  patent  holders  may  then  initiate  a  patent  infringement  lawsuit  in  response  to  the  notice  of  the  Paragraph  IV
certification. The filing of a patent infringement lawsuit within 45 days after the receipt of a Paragraph IV certification automatically
prevents  the  FDA  from  approving  the  ANDA  or  505(b)(2)  NDA  until  the  earlier  of  30  months  after  the  receipt  of  the  Paragraph  IV
notice,  expiration  of  the  patent,  or  a  decision  in  the  infringement  case  that  is  favorable  to  the  ANDA  or  505(b)(2)  applicant.
Alternatively,  if  the  listed  patent  holder  does  not  file  a  patent  infringement  lawsuit  within  the  required  45-day  period,  the  follow-on
applicant’s ANDA or 505(b)(2) NDA will not be subject to the 30-month stay.

Pediatric Studies and Exclusivity

Under the Pediatric Research Equity Act, or PREA, amendments to the FDCA, an NDA or supplement thereto must contain
data  that  are  adequate  to  assess  the  safety  and  effectiveness  of  the  drug  product  for  the  claimed  indications  in  all  relevant  pediatric
subpopulations, and to support dosing and administration for each pediatric subpopulation for which the product is safe and effective.
With enactment of the Food and Drug Administration Safety and Innovation Act, or FDASIA, in 2012, PREA was made permanent and
sponsors are required to submit pediatric study plans to the FDA prior to the assessment data. In particular, a sponsor that is planning to

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submit  a  marketing  application  for  a  product  that  includes  a  new  active  ingredient,  new  indication,  new  dosage  form,  new  dosing
regimen or new route of administration submit an initial Pediatric Study Plan, or PSP, within 60 days of an end-of-Phase II meeting or, if
there is no such meeting, as early as practicable before the initiation of the Phase III or Phase II/III study. The initial PSP must contain an
outline  of  the  proposed  pediatric  study  or  studies  the  applicant  plans  to  conduct,  including  study  objectives  and  design,  age  groups,
relevant endpoints and statistical approach, or a justification for not including such detailed information and any request for a deferral of
pediatric  assessments  or  a  full  or  partial  waiver  of  the  requirement  to  provide  data  from  pediatric  studies  along  with  supporting
information. The FDA and the sponsor must reach an agreement on the PSP. A sponsor can submit amendments to an agreed-upon initial
PSP  at  any  time  if  changes  to  the  pediatric  plan  need  to  be  considered  based  on  data  collected  from  preclinical  studies,  early  phase
clinical trials and/or other clinical development programs.

The FDA may, on its own initiative or at the request of the applicant, grant deferrals for submission of some or all pediatric data
until after approval of the product for use in adults, or full or partial waivers from the pediatric data requirements. The law now requires
the FDA to send a PREA Non-Compliance letter to sponsors who have failed to submit their pediatric assessments required under PREA,
have failed to seek or obtain a deferral or deferral extension or have failed to request approval for a required pediatric formulation. It
further  requires  the  FDA  to  publicly  post  the  PREA  Non-Compliance  letter  and  sponsor’s  response.  Unless  otherwise  required  by
regulation, the pediatric data requirements do not apply to products with orphan designation, although FDA has recently taken steps to
limit what it considers abuse of this statutory exemption in PREA by announcing that it does not intend to grant any additional orphan
drug designations for rare pediatric subpopulations of what is otherwise a common disease.

In  addition,  pediatric  exclusivity  is  another  type  of  non-patent  marketing  exclusivity  in  the  United  States  that,  if  granted,
provides  for  the  attachment  of  an  additional  six  months  of  marketing  protection  to  the  term  of  any  existing  regulatory  exclusivity,  or
listed  patents.  This  six-month  exclusivity  may  be  granted  if  an  NDA  sponsor  submits  pediatric  data  that  fairly  respond  to  a  Written
Request from the FDA for such data. The data do not need to show the product to be effective in the pediatric population studied; rather,
if the clinical trial is deemed to fairly respond to the FDA’s request, the additional protection is granted. If reports of requested pediatric
studies are submitted to and accepted by the FDA within the statutory time limits, whatever statutory or regulatory periods of exclusivity
or patent protection cover the product are extended by six months, including orphan drug exclusivity. This is not a patent term extension,
but  it  effectively  extends  the  regulatory  period  during  which  the  FDA  cannot  approve  another  application.  The  FDA’s  issuance  of  a
Written Request does not require the sponsor to undertake the described studies.

Patent Term Restoration and Extension

A  patent  claiming  a  new  drug  product  may  be  eligible  for  a  limited  patent  term  extension  under  the  Hatch-Waxman
Amendments,  which  permits  a  patent  restoration  of  up  to  five  years  for  patent  term  lost  during  product  development  and  the  FDA
regulatory review. The restoration period granted is typically one-half the time between the effective date of an IND and the submission
date of an NDA, plus the time between the submission date of an NDA and the ultimate approval date. Patent term restoration cannot be
used to extend the remaining term of a patent past a total of 14 years from the product’s approval date. Only one patent applicable to an
approved drug product is eligible for the extension, and the application for the extension must be submitted prior to the expiration of the
patent in question. A patent that covers multiple drugs for which approval is sought can only be extended in connection with one of the
approvals. The USPTO reviews and approves the application for any patent term extension or restoration in consultation with the FDA.
We cannot provide any assurance that any patent term extension with respect to any U.S. patent will be obtained and, if obtained, the
duration of such extension, in connection with any of our product candidates.

FDA Regulation of Medical Devices

Medical devices are strictly regulated by the FDA in the United States. Under the FDCA a medical device is defined as “an
instrument,  apparatus,  implement,  machine,  contrivance,  implant,  -in  vitro-  reagent,  or  other  similar  or  related  article,  including  a
component, part or accessory which is, among other things: intended for use in the diagnosis of disease or other conditions, or in the
cure, mitigation, treatment, or prevention of disease, in man or other animals; or intended to affect the structure or any function of the
body of man or other animals, and which does not achieve its primary intended purposes through chemical action within or on the body
of  man  or  other  animals  and  which  is  not  dependent  upon  being  metabolized  for  the  achievement  of  any  of  its  primary  intended
purposes.” This definition provides a clear distinction between a medical device and other FDA regulated products such as drugs. If the
primary intended use of a medical product is achieved through chemical action or by being metabolized by the body, the product is a
drug or biologic. If not, it is generally a medical device.

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Unless  an  exemption  applies,  a  new  medical  device  may  not  be  marketed  in  the  United  States  unless  and  until  it  has  been
cleared through the premarket notification, or 510(k) process or approved by the FDA pursuant to a premarket approval application, or
PMA. The information that must be submitted to the FDA in order to obtain clearance or approval to market a new medical device varies
depending on how the medical device is classified by the FDA. Medical devices are classified into one of three classes on the basis of the
controls deemed by the FDA to be necessary to reasonably ensure their safety and effectiveness.

Class  I  devices  are  those  low  risk  devices  for  which  reasonable  assurance  of  safety  and  effectiveness  can  be  provided  by
adherence to the FDA’s general controls for medical devices, which include applicable portions of the FDA’s Quality System Regulation,
or QSR; facility registration and product listing; reporting of adverse medical events and malfunctions; and appropriate, truthful and non-
misleading labeling, advertising and promotional materials. Most Class I devices are exempt from premarket regulation; however, some
Class I devices require premarket clearance by the FDA through the 510(k) process.

Class II devices are moderate risk devices and are subject to the FDA’s general controls, and any other special controls, such as
performance standards, post-market surveillance, and FDA guidelines, deemed necessary by the FDA to provide reasonable assurance of
the devices’ safety and effectiveness. Premarket review and clearance by the FDA for most Class II devices is accomplished through the
510(k) process, although some Class II devices are exempt from the 510(k) requirements. To obtain 510(k) clearance, a sponsor must
submit to the FDA a premarket notification demonstrating that the device is substantially equivalent to a device that is already legally
marketed in the United States and for which a PMA is not required (i.e., a Class II device), including any device that was reclassified
from  Class  III  to  Class  I  or  II.The  device  to  which  the  sponsor’s  device  is  compared  for  the  purpose  of  determining  substantial
equivalence is called a “predicate device.” The FDA’s goal is to make a substantial equivalence determination within 90 days of FDA’s
receipt  of  the  510(k)  application,  but  it  often  takes  longer  if  the  FDA  requests  additional  information.  Most  510(k)s  do  not  require
supporting data from clinical trials, but the FDA may request such data for certain devices. After a device receives 510(k) clearance, any
modification that could significantly affect its safety or effectiveness, or that would constitute a major change in its intended use, requires
a new clearance or possibly a pre-market approval. Premarket notifications are subject to user fees unless a specific exemption applies.

Class III devices are deemed by the FDA to pose the greatest risk to patients, such as those for which reasonable assurance of
the device’s safety and effectiveness cannot be assured solely by the general controls and special controls described above, and especially
devices that are life-sustaining, life-supporting or implanted. All Class III devices must be reviewed and approved by the FDA through
the PMA process. A PMA must be supported by extensive data including, but not limited to, technical, nonclinical testing, clinical trials,
manufacturing and labeling to demonstrate to the FDA’s satisfaction the safety and effectiveness of the device for its intended use. After
a PMA is sufficiently complete, the FDA will accept the application for filing and begin an in-depth review of the submitted information.
By statute, the FDA has 180 days to review the accepted application, although review of the application generally can take between one
and three years. During this review period, the FDA may request additional information or clarification of information already provided.
Also  during  the  review  period,  an  advisory  panel  of  experts  from  outside  the  FDA  may  be  convened  to  review  and  evaluate  the
application  and  provide  recommendations  to  the  FDA  as  to  the  approvability  of  the  device.  Although  the  FDA  is  not  bound  by  the
advisory panel decision, it considers such recommendations when making final decisions on approval. In addition, the FDA will conduct
a preapproval inspection of the manufacturing facility to ensure compliance with the QSR. New PMA applications or PMA application
supplements are also required for product modifications that affect the safety and efficacy of the device. PMA (and supplemental PMAs)
are subject to significantly higher user fees than are 510(k) premarket notifications.

Medical device types that the FDA has not previously classified as Class I, II or III are automatically classified into Class III
regardless of the level of risk they ultimately pose to patients and/or users. The Food and Drug Administration Modernization Act of
1997 established a new route to market for low to moderate risk medical devices that are automatically placed into Class III due to the
absence  of  a  predicate  device,  called  the  “Request  for  Evaluation  of  Automatic  Class  III  Designation,”  or  the  De  Novo  classification
procedure. This procedure allows a manufacturer whose novel device is automatically classified into Class III to request that the FDA
determine that the initial classification of its medical device is actually Class I or Class II based on a benefit-risk analysis demonstrating
the device actually presents low or moderate risk, rather than requiring the submission and approval of a PMA application. Under the
most recent FDA premarket review goals, FDA will attempt to issue a decision on most De Novo classification requests within 150 days
of receipt. If the manufacturer seeks reclassification into Class II, the manufacturer must include a draft proposal for special controls that
are necessary to provide a reasonable assurance of the safety and effectiveness of the medical device. In addition, the FDA may reject the
reclassification petition if it identifies a legally marketed predicate device that would be appropriate for a 510(k) or determines that the
device  is  not  low  to  moderate  risk  or  that  general  controls  would  be  inadequate  to  control  the  risks  and  special  controls  cannot  be
developed. De Novo reclassification requests are also subject to user fees, unless a specific exemption applies.

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Post-Marketing Restrictions and Enforcement

After a device is placed on the market, numerous regulatory requirements apply. These include, but are not limited to:

● submitting and updating establishment registration and device listings with the FDA;

● compliance with the QSR, which requires manufacturers to follow stringent design, testing, control, documentation, record
maintenance,  including  maintenance  of  complaint  and  related  investigation  files,  and  other  quality  assurance  controls
during the manufacturing process;

● announced or unannounced routine or for-cause device facility inspections by the FDA, which may include our suppliers’

facilities; and

● labeling  regulations,  which  prohibit  the  promotion  of  products  for  uncleared  or  unapproved  (or  “off-label”)  uses  and

impose other restrictions relating to promotional activities;

● corrections  and  removal  reporting  regulations,  which  require  that  manufacturers  report  to  the  FDA  field  corrections  or
removals if undertaken to reduce a risk to health posed by a device or to remedy a violation of the FDCA that may present
a risk to health; and

● post-market  surveillance  regulations,  which  apply  to  certain  Class  II  or  III  devices  when  necessary  to  protect  the  public

health or to provide additional safety and effectiveness data for the device.

Under the FDA medical device reporting, or MDR, regulations, medical device manufacturers are required to report to the FDA
information that a device has or may have caused or contributed to a death or serious injury or has malfunctioned in a way that would
likely cause or contribute to death or serious injury if the malfunction of the device or a similar device of such manufacturer were to
recur.  The  decision  to  file  an  MDR  involves  a  judgment  by  the  manufacturer.  If  the  FDA  disagrees  with  the  manufacturer’s
determination, the FDA can take enforcement action.

The MDR requirements also extend to healthcare facilities that use medical devices in providing care to patients, or “device user
facilities,” which include hospitals, ambulatory surgical facilities, nursing homes, outpatient diagnostic facilities, or outpatient treatment
facilities,  but  not  physician  offices.  A  device  user  facility  must  report  any  device-related  death  to  both  the  FDA  and  the  device
manufacturer, or any device-related serious injury to the manufacturer (or, if the manufacturer is unknown, to the FDA) within 10 days of
the event. Device user facilities are not required to report device malfunctions that would likely cause or contribute to death or serious
injury if the malfunction were to recur but may voluntarily report such malfunctions through MedWatch, the FDA’s Safety Information
and Adverse Event Reporting Program.

Additionally, the FDA has the authority to require the recall of commercialized products in the event of material deficiencies or
defects in design or manufacture. The authority to require a recall must be based on an FDA finding that there is reasonable probability
that the device would cause serious adverse health consequences or death. Manufacturers may, under their own initiative, recall a product
if  any  distributed  devices  fail  to  meet  established  specifications,  are  otherwise  misbranded  or  adulterated,  or  if  any  other  material
deficiency is found. The FDA requires that certain classifications of recalls be reported to the FDA within ten working days after the
recall is initiated.

The failure to comply with applicable regulatory requirements can result in enforcement action by the FDA, which may include

any of the following sanctions:

● warning letters, fines, injunctions or civil penalties;

● recalls, detentions or seizures of products;

● operating restrictions;

● delays in the introduction of products into the market;

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● total or partial suspension of production;

● delay or refusal of the FDA or other regulators to grant 510(k) clearance or PMA approvals of new products;

● withdrawals of 510(k) clearance or PMA approvals; or

● in the most serious cases, criminal prosecution.

To  ensure  compliance  with  regulatory  requirements,  medical  device  manufacturers  are  subject  to  market  surveillance  and
periodic,  pre-scheduled  and  unannounced  inspections  by  the  FDA,  and  these  inspections  may  include  the  manufacturing  facilities  of
subcontractors.

FDA Regulation of Combination Products

A  combination  product  is  a  product  composed  of  a  combination  of  two  or  more  FDA-regulated  product  constituent  parts  or
products, e.g., drug-device or biologic-device. Such products often raise regulatory, policy and review management challenges because
they integrate constituent parts that are regulated under different types of regulatory requirements and by different FDA Centers, namely,
the Center for Drug Evaluation and Research, or CDER, the Center for Devices and Radiological Health, or CDRH, or the Center for
Biologics  Evaluation  and  Research,  or  CBER.  Differences  in  regulatory  pathways  for  each  constituent  part  can  impact  the  regulatory
processes  for  all  aspects  of  product  development  and  management,  including  preclinical  testing,  clinical  investigation,  marketing
applications,  manufacturing  and  quality  control,  adverse  event  reporting,  promotion  and  advertising,  and  post-approval  modifications.
Specifically, under regulations issued by the FDA, a combination product may be:

● a product comprised of two or more regulated constituent parts that are physically, chemically, or otherwise combined or

mixed and produced as a single entity;

● two  or  more  separate  products  packaged  together  in  a  single  package  or  as  a  unit  and  comprised  of  drug  and  device

products;

● a drug or device packaged separately that according to its investigational plan or proposed labeling is intended for use only
with an approved individually specified drug or device where both are required to achieve the intended use, indication, or
effect and where upon approval of the proposed product the labeling of the approved product would need to be changed,
e.g., to reflect a change in intended use, dosage form, strength, route of administration, or significant change in dose; or

● any investigational drug or device packaged separately that according to its proposed labeling is for use only with another
individually specified investigational drug, device, or biological product where both are required to achieve the intended
use, indication, or effect.

The FDA’s Office of Combination Products, or OCP, was established to provide prompt determination of the FDA Center with
primary  jurisdiction  over  the  review  and  regulation  of  a  combination  product;  ensure  timely  and  effective  premarket  review  by
overseeing  the  timeliness  of  and  coordinating  reviews  involving  more  than  one  center;  ensure  consistent  and  appropriate  post-market
regulation; resolve disputes regarding review timeliness; and review/revise agreements, guidance and practices specific to the assignment
of combination products.

OCP determines which Center will have primary jurisdiction for the combination product, referred to as the Lead Center, based
on  the  combination  product’s  “primary  mode  of  action,”  or  PMOA.  A  mode  of  action  is  the  means  by  which  a  product  achieves  an
intended  therapeutic  effect  or  action.  The  PMOA  is  the  mode  of  action  that  provides  the  most  important  therapeutic  action  of  the
combination product, or the mode of action expected to make the greatest contribution to the overall intended therapeutic effects of the
combination  product.  The  Lead  Center  has  primary  responsibility  for  the  review  and  regulation  of  a  combination  product;  however  a
second  Center  is  often  involved  in  the  review  process,  especially  to  provide  input  regarding  the  “secondary”  component(s).  In  most
instances, the Lead Center applies its usual regulatory pathway. For example, a drug-device combination product assigned to CDER will
typically  be  reviewed  through  an  NDA,  while  a  drug-device  combination  product  assigned  to  CDRH  is  typically  reviewed  through  a
510(k), PMA, or De Novo classification request.

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Often it is difficult for OCP to determine with reasonable certainty the most important therapeutic action of the combination
product.  In  those  difficult  cases,  OCP  will  consider  consistency  with  other  combination  products  raising  similar  types  of  safety  and
effectiveness questions, or which Center has the most expertise to evaluate the most significant safety and effectiveness questions raised
by  the  combination  product.  A  sponsor  may  use  a  voluntary  formal  process,  known  as  a  Request  for  Designation,  when  the  product
classification  is  unclear  or  in  dispute,  to  obtain  a  binding  decision  as  to  which  Center  will  regulate  the  combination  product.  If  the
sponsor objects to that decision, the sponsor may request that OCP reconsider its decision.

Combination  products  are  subject  to  FDA  user  fees  based  on  the  type  of  application  submitted  for  the  product’s  premarket
approval or clearance. For example, a combination product for which an NDA is submitted is subject to the NDA fee under PDUFA.
Likewise,  a  combination  product  for  which  a  PMA  is  submitted  is  subject  to  the  PMA  fee  under  the  Medical  Device  User  Fee  and
Modernization Act.

Since  a  combination  product  incorporates  two  or  more  constituent  parts  that  have  different  regulatory  requirements,  a
combination product manufacturer must comply with all cGMP and QSR requirements that apply to each constituent part. The FDA has
issued  a  combination  product  cGMP  regulation,  along  with  final  guidance,  describing  two  approaches  a  combination  product
manufacturer may follow to demonstrate compliance. Under these two options, the manufacturer demonstrates compliance with: (1) All
cGMP  regulations  applicable  to  each  separate  regulated  constituent  part  included  in  the  combination  product;  or  (2)  either  the  drug
cGMP or the QSR, as well as with specified provisions from the other of these two sets of requirements (also called the “streamlined
approach”).

FDA has stated that our Mydcombi product candidate is a drug-device combination product with a drug PMOA, and thus will
be reviewed through an NDA by CDER as the Lead Center with consulting review on the device component provided by CDRH. The
QSR  will  apply  to  all  manufacturing  of  our  device  components  and  we  may  be  subject  to  additional  QSR  requirements  applicable  to
medical devices, such as management responsibility, design controls, purchasing controls, and corrective and preventive action.

Review and Approval of Drug Products in China and South Korea (Arctic Vision)

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

Procedures Governing Approval of Drug Products in China

The  National  Medical  Products  Administration  (NMPA)  is  the  main  regulatory  authority  responsible  for  drug  registration,
review, and approval in China. NMPA’s Drug Evaluation Center (CDE) is responsible for the review of drug clinical trial applications
and  drug  marketing  authorization  applications  for  overseas  manufactured  drugs.  After  completing  the  pre-clinical  studies  and  clinical
trials  supporting  the  drug  registration,  the  applicant  submits  the  drug  marketing  authorization  application  according  to  the  applicable
requirements.  After  the  formal  examination  of  the  application  materials,  acceptance  will  be  given  if  they  meet  the  requirements.
Pharmaceutical, medical, and other technical personnel of the CDE review the accepted drug marketing authorization applications. After
a comprehensive review they issue a registration certificate of approval for the subject drug. The validity period of the drug registration
certificate  is  five  years.  During  the  validity  period  the  marketing  authorization  holder  is  responsible  for  the  safety,  effectiveness,  and
quality control of the approved drug and applies for drug re-registration six months prior to the expiration of the validity period.

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Procedures Governing Approval of Drug Products in Korea

The Ministry of Food and Drug Safety (MFDS) is the main regulatory authority responsible for drug registration, review, and
approval  in  South  Korea.  Under  the  MFDS,  the  Pharmaceutical  Safety  Bureau,  and  the  National  Institute  of  Food  and  Drug  Safety
Evaluation  (NIFDS)  are  responsible  for  the  review,  approval,  and  regulation  of  pharmaceutical  products.  Pharmaceuticals  that  require
data submission must submit safety and efficacy data for evaluation before receiving approval. This includes drug products that have new
effectiveness, composition, or route of administration. The applicant will prepare the application dossier for drug approval. Submit the
application  to  MFDS  Management  Division  for  Drug  Approval  &  Review.  The  MFDS  then  conducts  an  initial  assessment  of  the
application, generates a report outlining the application dossier, and submits it to the MFDS Drug & Evaluation Department. The Drug &
Evaluation department conducts a review of, among other things, the results of the initial assessment, technology, safety & efficacy data,
product  standards,  clinical  trial  data,  good  manufacturing  practice  (GMP)  data,  Drug  Master  File  (DMF)  data,  impacts  on  intrinsic
(genetic) factors, and extrinsic (factors). If no further documentation or supplementary data is required, the MFDS issues the applicant a
Certificate of Approval.

Pharmaceutical Coverage, Pricing and Reimbursement

Our  Mydcombi  and  MicroLine  product  candidates  are  intended  as  “cash  pay”  and  therefore  are  not  likely  subject  to  the
significant uncertainty that exists as to the coverage and reimbursement status of products approved by the FDA and other government
authorities.  The  sales  of  MicroPine,  however,  would  likely  depend  in  part  on  the  extent  to  which  third-party  payors,  including
government  health  programs  in  the  United  States  such  as  Medicare  and  Medicaid,  commercial  health  insurers  and  managed  care
organizations, provide coverage, and establish adequate reimbursement levels for, such products. The process for determining whether a
payor will provide coverage for a product may be separate from the process for setting the price or reimbursement rate that the payor will
pay  for  the  product  once  coverage  is  approved.  Third-party  payors  are  increasingly  challenging  the  prices  charged,  examining  the
medical necessity, and reviewing the cost-effectiveness of medical products and services and imposing controls to manage costs. Third-
party  payors  may  limit  coverage  to  specific  products  on  an  approved  list,  or  formulary,  which  might  not  include  all  of  the  approved
products for a particular indication.

In the United States and markets in other countries, patients who are prescribed treatments for their conditions and providers
performing the prescribed services generally rely on third-party payors to reimburse all or part of the associated healthcare costs. Patients
and healthcare providers are unlikely to use our products unless third-party payor coverage is provided and reimbursement by such payor
is adequate to cover a significant portion of the cost of our products. Significant uncertainty exists as to the coverage and reimbursement
status of products approved by the FDA and other comparable government authorities. Thus, even if a product candidate is approved,
sales of the product will depend, in part, on the extent to which third-party payors, including government health programs in the United
States  such  as  Medicare  and  Medicaid,  commercial  health  insurers  and  managed  care  organizations,  provide  coverage,  and  establish
adequate reimbursement levels for the product.

In  the  United  States,  no  uniform  policy  of  coverage  and  reimbursement  for  drug  products  exists  among  third-party  payors.
Therefore,  coverage  and  reimbursement  for  drug  products  can  differ  significantly  from  payor  to  payor.  The  process  for  determining
whether a payor will provide coverage for a product may be separate from the process for setting the price or reimbursement rate that the
payor will pay for the product once coverage is approved. Third-party payors are increasingly challenging the prices charged, examining
the  medical  necessity,  and  reviewing  the  cost-effectiveness  of  medical  products  and  services  and  imposing  controls  to  manage  costs.
Third-party payors may limit coverage to specific products on an approved list, or formulary, which might not include all of the approved
products for a particular indication. Moreover, for products administered under the supervision of a physician, obtaining coverage and
adequate  reimbursement  may  be  particularly  difficult  because  of  the  higher  prices  often  associated  with  such  drugs.  Additionally,
separate  reimbursement  for  the  product  itself  may  or  may  not  be  available.  Instead,  the  hospital  or  administering  physician  may  be
reimbursed only for providing the treatment or procedure in which our product is used.

In order to secure coverage and reimbursement for any product that might be approved for sale, a company may need to conduct
expensive pharmacoeconomic studies in order to demonstrate the medical necessity and cost-effectiveness of the product, in addition to
the costs required to obtain FDA or other comparable regulatory approvals. Obtaining coverage and reimbursement approval of a product
from  a  government  or  other  third-party  payor  is  a  time-consuming  and  costly  process  that  could  require  us  to  provide  to  each  payor
supporting scientific, clinical and cost-effectiveness data for the use of our products on a payor-by-payor basis, with no assurance that
coverage and adequate reimbursement will be obtained. Nonetheless, product candidates might not be considered medically necessary or
cost effective. A decision by a third-party payor not to cover a product could reduce physician utilization once the product is approved
and have a material adverse effect on sales, our operations and financial condition. Additionally, a payor’s decision to provide coverage

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for a drug product does not imply that an adequate reimbursement rate will be approved. Further, one payor’s determination to provide
coverage for a drug product does not assure that other payors will also provide coverage for the drug product. Third-party reimbursement
might not be sufficient to maintain price levels high enough to realize an appropriate return on investment in product development.

In  addition,  prices  for  drugs  may  be  reduced  by  mandatory  discounts  or  rebates  required  by  federal  healthcare  programs  or
discounts and rebates requested by private payors. 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  may  also  impact  the  pricing  of  drugs.  It  is  difficult  to  predict  how
Medicare coverage and reimbursement policies will be applied to products for which the company receives marketing approval in the
future  and  coverage  and  reimbursement  under  different  federal  healthcare  programs  is  not  always  consistent.  Further,  private  payors
often follow the coverage and reimbursement policies established under Medicare. If reimbursement is not available or is available only
at limited levels, we may not be able to successfully commercialize our products for which we receive marketing approval.

The containment of healthcare costs also has become a priority of federal, state and foreign governments and the prices of drugs
have  been  a  focus  in  this  effort.  Governments  have  shown  significant  interest  in  implementing  cost-containment  programs,  including
price controls, restrictions on reimbursement and requirements for substitution of generic products. Adoption of price controls and cost-
containment measures, and adoption of more restrictive policies in jurisdictions with existing controls and measures, could further limit a
company’s  revenue  generated  from  the  sale  of  any  approved  products.  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 a company or its
collaborators receive regulatory approval, less favorable coverage policies and reimbursement rates may be implemented in the future.

Outside the United States, ensuring adequate coverage and payment for our product candidates will face challenges. Pricing of
prescription  pharmaceuticals  is  subject  to  governmental  control  in  many  countries.  Pricing  negotiations  with  governmental  authorities
can  extend  well  beyond  the  receipt  of  regulatory  marketing  approval  for  a  product  and  may  require  us  to  conduct  a  clinical  trial  that
compares the cost effectiveness of our product candidates or products to other available therapies. The conduct of such a clinical trial
could be expensive and result in delays in our commercialization efforts.

Healthcare Law and Regulation

Healthcare  providers,  physicians  and  third-party  payors  play  a  primary  role  in  the  recommendation  and  prescription  of  drug
products that are granted marketing approval. Arrangements with healthcare providers, pharmacists, consultants, third-party payors and
customers  are  subject  to  broadly  applicable  healthcare  laws  and  regulations  that  may  constrain  our  business  and/or  financial
arrangements. Applicable federal and state healthcare laws and regulations include without limitation the following:

● the federal Anti-Kickback Statute, or AKS, which prohibits persons and entities from knowingly and willfully soliciting,
offering, receiving or providing remuneration, directly or indirectly, in cash or in kind, if one purpose of the remuneration
is to induce or reward either the referral of an individual for, or the purchase, order or recommendation of, any good or
service, for which payment may be made, in whole or in part, under a federal healthcare program such as Medicare and
Medicaid. A person or entity does not need to have actual knowledge of the AKS or specific intent to violate it to have
committed  a  violation.  In  addition,  the  government  may  assert  that  a  claim  including  items  or  services  resulting  from  a
violation  of  the  AKS  constitutes  a  false  or  fraudulent  claim  for  purposes  of  the  FCA  or  federal  civil  money  penalties
statute;

● the federal civil and criminal false claims laws, including the civil False Claims Act, and civil monetary penalties laws,
which prohibit individuals or entities from, among other things, knowingly presenting, or causing to be presented, false or
fraudulent  claims  for  payment  to,  or  approval  by  Medicare,  Medicaid,  or  other  federal  healthcare  programs,  knowingly
making,  using  or  causing  to  be  made  or  used  a  false  record  or  statement  material  to  a  false  or  fraudulent  claim  or  an
obligation  to  pay  or  transmit  money  to  the  federal  government,  or  knowingly  concealing  or  knowingly  and  improperly
avoiding  or  decreasing  or  concealing  an  obligation  to  pay  money  to  the  federal  government.  Manufacturers  can  be  held
liable under the False Claims Act even when they do not submit claims directly to government payers if they are deemed to
“cause” the submission of false or fraudulent claims. The False Claims Act also permits a private individual acting as a
“whistleblower” to bring actions on behalf of the federal government alleging violations of the False Claims Act and to
share in any monetary recovery;

● the  anti-inducement  law,  which  prohibits,  among  other  things,  the  offering  or  giving  of  remuneration,  which  includes,
without limitation, any transfer of items or services for free or for less than fair market value (with limited exceptions), to

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a Medicare or Medicaid beneficiary that the person knows or should know is likely to influence the beneficiary’s selection
of a particular supplier of items or services reimbursable by a federal or state governmental program;

● the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  which  created  additional  federal
criminal laws that prohibit, among other things, knowingly and willingly executing, or attempting to execute, a scheme to
defraud any healthcare benefit program or making false statements relating to healthcare matters;

● 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 transparency requirements known as the federal Physician Payments Sunshine Act, under the Patient Protection
and  Affordable  Care  Act,  as  amended  by  the  Health  Care  and  Education  Reconciliation  Act  of  2010,  or  the  Affordable
Care Act, which requires manufacturers of drugs, devices, biologics and medical supplies to report to the Department of
Health and Human Services information related to payments and other transfers of value to physicians, certain advanced
non-physician healthcare practitioners, and teaching hospitals or to entities or individuals at the request of, or designated on
behalf  of,  the  physicians,    advanced  healthcare  practitioners  and  teaching  hospitals  as  well  as  certain  ownership  and
investment interests held by physicians and their immediate family members; and

● analogous state and foreign laws and regulations, such as state anti-kickback and false claims laws, which may apply to
sales  or  marketing  arrangements  and  claims  involving  healthcare  items  or  services  that  are  reimbursed  by  non-
governmental third-party payors, including private insurers.

The majority of states also have statutes or regulations similar to the aforementioned federal laws, some of which are broader in
scope and apply to items and services reimbursed under Medicaid and other state programs, or, in several states, apply regardless of the
payor. Some state laws require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines
and  the  relevant  compliance  guidance  promulgated  by  the  federal  government  in  addition  to  requiring  drug  manufacturers  to  report
information  related  to  payments  to  clinicians  and  other  healthcare  providers  or  marketing  expenditures.  Some  states  and  local
jurisdictions require the registration of pharmaceutical sales representatives. State and foreign laws also govern the privacy and security
of health information in some circumstances, many of which differ from each other in significant ways and often are not preempted by
HIPAA, thus complicating compliance efforts.

Because  of  the  breadth  of  these  laws  and  the  narrowness  of  their  exceptions  and  safe  harbors,  it  is  possible  that  business
activities can be subject to challenge under one or more of such laws. The scope and enforcement of each of these laws is uncertain and
subject  to  rapid  change  in  the  current  environment  of  healthcare  reform,  especially  in  light  of  the  lack  of  applicable  precedent  and
regulations.  Federal  and  state  enforcement  bodies  have  recently  increased  their  scrutiny  of  interactions  between  healthcare  companies
and  healthcare  providers,  which  has  led  to  a  number  of  investigations,  prosecutions,  convictions  and  settlements  in  the  healthcare
industry.

Ensuring that business arrangements with third parties comply with applicable healthcare laws and regulations is costly and time
consuming. If business operations are found to be in violation of any of the laws described above or any other applicable governmental
regulations a pharmaceutical manufacturer may be subject to penalties, including civil, criminal and administrative penalties, damages,
fines,  disgorgement,  individual  imprisonment,  exclusion  from  participation  in  governmental  funded  healthcare  programs,  such  as
Medicare and Medicaid, contractual damages, reputational harm, diminished profits and future earnings, additional reporting obligations
and oversight if subject to a corporate integrity agreement or other agreement to resolve allegations of non-compliance with these laws,
and curtailment or restructuring of operations, any of which could adversely affect a pharmaceutical manufacturer’s ability to operate its
business and the results of its operations.

Changes in the Healthcare Marketplace

The United States and some foreign jurisdictions are considering enacting or have enacted a number of additional legislative and
regulatory  proposals  to  change  the  healthcare  system  in  ways  that  could  affect  our  ability  to  sell  our  product  candidates  profitably,  if
approved. If we are slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies, or if we
are not able to maintain regulatory compliance, we may lose any marketing approval that we otherwise may have obtained and we

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may  not  achieve  or  sustain  profitability,  which  would  adversely  affect  our  business,  prospects,  financial  condition  and  results  of
operations.

In  addition,  the  containment  of  healthcare  costs  has  become  a  priority  of  federal  and  state  governments  and  the  prices  of
therapeutics  have  been  a  focus  in  this  effort.  The  U.S.  government,  state  legislatures  and  foreign  governments  also  have  shown
significant interest in implementing cost-containment programs to limit the growth of government-paid healthcare costs, including price
controls,  restrictions  on  reimbursement,  and  requirements  for  substitution  of  generic  products  for  branded  prescription  drugs,
respectively. In recent years, the U.S. Congress has considered reductions in Medicare reimbursement levels for drugs administered by
physicians. The Centers for Medicare and Medicaid Services, CMS, the agency that administers the Medicare and Medicaid programs,
also has authority to revise reimbursement rates and to implement coverage restrictions for some drugs. Cost reduction initiatives and
changes  in  coverage  implemented  through  legislation  or  regulation  could  decrease  utilization  of  and  reimbursement  for  any  approved
products we may market in the future. While Medicare regulations apply only to drug benefits for Medicare beneficiaries, private payors
often  follow  Medicare  coverage  policy  and  payment  limitations  in  setting  their  own  reimbursement  rates.  Therefore,  any  reduction  in
reimbursement that results from federal legislation or regulation may result in a similar reduction in payments from private payors.

In March 2010, the United States Congress enacted the Affordable Care Act, which, among other things, included changes to
the  coverage  and  payment  for  products  under  government  health-care  programs.  The  Affordable  Care  Act  included  provisions  of
importance to our potential product candidate that:

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

● expanded eligibility criteria for Medicaid programs by, among other things, allowing states to offer Medicaid coverage to
certain  individuals  with  income  at  or  below  138%  of  the  federal  poverty  level,  thereby  potentially  increasing  a
manufacturer’s Medicaid rebate liability;

● expanded manufacturers’ rebate liability under the Medicaid Drug Rebate Program by increasing the minimum rebate for
both branded and generic drugs and revising the definition of “average manufacturer price,” or AMP, for calculating and
reporting Medicaid drug rebates on outpatient prescription drug prices;

● addressed  a  new  methodology  by  which  rebates  owed  by  manufacturers  under  the  Medicaid  Drug  Rebate  Program  are

calculated for drugs that are inhaled, infused, instilled, implanted or injected;

● expanded the types of entities eligible for the 340B drug discount program;

● established  the  Medicare  Part  D  coverage  gap  discount  program  by  requiring  manufacturers  to  provide  point-of-sale-
discounts off the negotiated price of applicable brand drugs to eligible beneficiaries during their coverage gap period as a
condition for the manufacturers’ outpatient drugs to be covered under Medicare Part D; and

● created  a  new  Patient-Centered  Outcomes  Research  Institute  to  oversee,  identify  priorities  in,  and  conduct  comparative

clinical effectiveness research, along with funding for such research.

Following several years of litigation in the federal courts, in June 2021, the U.S. Supreme Court upheld the Affordable Care Act
when it dismissed a legal challenge to the Affordable Care Act’s constitutionality. Further legislative and regulatory changes under the
Affordable Care Act remain possible, although it is unknown what form any such changes or any law would take, and how or whether it
may affect the pharmaceutical and medical device industries as a whole or our business in the future. We expect that changes or additions
to  the  Affordable  Care  Act,  the  Medicare  and  Medicaid  programs  and  changes  stemming  from  other  healthcare  reform  measures,
especially with regard to healthcare access, financing or other legislation in individual states, could have a material adverse effect on the
healthcare industry in the United States.The Biden Administration has indicated that lowering prescription drug prices is a priority. For
example,  in  July  2021,  President  Biden  issued  a  sweeping  executive  order  on  promoting  competition  in  the  American  economy  that
includes  several  mandates  pertaining  to  the  pharmaceutical  and  healthcare  insurance  industries,and  called  on  HHS  to  release  a
comprehensive plan to combat high prescription drug prices. The drug pricing plan released by HHS in September 2021 in response to
the  executive  order  makes  clear  that  the  Biden  Administration  supports  aggressive  action  to  address  rising  drug  prices,  including
allowing HHS to negotiate the cost of Medicare Part B and D drugs. It is unclear how other healthcare reform measures of the Biden
administration will impact healthcare laws and regulations or our business.

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Other legislative changes have been proposed and adopted since passage of the ACA that affect healthcare expenditures. These
changes include aggregate reductions to Medicare payments to providers of up to 2% per fiscal year pursuant to the Budget Control Act
of  2011,  which  began  in  2013  and  was  extended  by  the  Consolidated  Appropriations  Act  for  2023,  and  will  remain  in  effect  through
2032 unless additional Congressional action is taken.

There  has  been  heightened  governmental  scrutiny  over  the  manner  in  which  manufacturers  set  prices  for  their  marketed
products, which has resulted in several Congressional inquiries, presidential executive orders and proposed and enacted federal and state
legislation  designed  to,  among  other  things,  bring  more  transparency  to  product  pricing,  review  the  relationship  between  pricing  and
manufacturer patient programs and reform government program reimbursement methodologies for pharmaceutical products. Government
authorities  and  other  third-party  payors  have  attempted  to  control  costs  by  limiting  coverage  and  the  amount  of  reimbursement  for
particular medical products and services, implementing reductions in Medicare and other healthcare funding and applying new payment
methodologies. In addition to the sweeping reforms contained in the ACA, other legislative changes have been proposed and adopted in
the United States that may affect healthcare expenditures. For example, the 2020 Consolidated Appropriations Act (P.L. 116-94) included
a piece of bipartisan legislation called the Creating and Restoring Equal Access to Equivalent Samples Act, or the CREATES Act. The
CREATES Act aims to address the concern articulated by both the FDA and others in the industry that some brand manufacturers have
improperly restricted the distribution of their products, including by invoking the existence of a REMS program for certain products, to
deny  generic  product  developers  access  to  samples  of  brand  products.  Because  generic  product  developers  need  samples  to  conduct
certain comparative testing required by the FDA, some have attributed the inability to timely obtain samples as a cause of delay in the
entry of generic products. To remedy this concern, the CREATES Act establishes a private cause of action that permits a generic product
developer  to  sue  the  brand  manufacturer  to  compel  it  to  furnish  the  necessary  samples  on  “commercially  reasonable,  market-based
terms.” Whether and how generic product developments will use this new pathway, as well as the likely outcome of any legal challenges
to provisions of the CREATES Act, remain highly uncertain and its potential effects on our future commercial products are unknown.

More recently, in August 2022, President Biden signed into the law the Inflation Reduction Act of 2022, or the IRA. Among
other things, the IRA has multiple provisions that may impact the prices of drug products that are both sold into the Medicare program
and throughout the United States. Starting in 2023, a manufacturer of a drug or biological product covered by Medicare Parts B or D
must pay a rebate to the federal government if the drug product’s price increases faster than the rate of inflation. This calculation is made
on  a  drug  product  by  drug  product  basis  and  the  amount  of  the  rebate  owed  to  the  federal  government  is  directly  dependent  on  the
volume of a drug product that is paid for by Medicare Parts B or D. Additionally, starting in payment year 2026, CMS will negotiate drug
prices  annually  for  a  select  number  of  single-source  Part  D  drugs  without  generic  or  biosimilar  competition.  CMS  will  also  negotiate
drug prices for a select number of Part B drugs starting for payment year 2028. If a drug product is selected by CMS for negotiation, it is
expected that the revenue generated from such drug will decrease.

At  the  state  level,  legislatures  are  increasingly  passing  legislation  and  implementing  regulations  designed  to  control
pharmaceutical  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access
and marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries
and  bulk  purchasing.  In  addition,  regional  healthcare  authorities  and  individual  hospitals  are  increasingly  using  bidding  procedures  to
determine what pharmaceutical products and which suppliers will be included in their prescription drug and other healthcare programs.
These measures could reduce the ultimate demand for our products, once approved, or put pressure on our product pricing. Further, in
December 2020, the U.S. Supreme Court held unanimously that federal law does not preempt the states’ ability to regulate pharmacy
benefit managers, or PBMs, and other members of the healthcare and pharmaceutical supply chain, an important decision that may lead
to  further  and  more  aggressive  efforts  by  states  in  this  area.  The  Federal  Trade  Commission  in  mid-2022  also  launched  sweeping
investigations into the practices of the PBM industry that could lead to additional federal and state legislative or regulatory proposals
targeting such entities’ operations, pharmacy networks, or financial arrangements. Significant efforts to change the PBM industry as it
currently exists in the United States may affect the entire pharmaceutical supply chain and the business of other stakeholders, including
pharmaceutical  developers  like  us.  We  expect  that  federal,  state  and  local  governments  in  the  United  States,  as  well  as  foreign
governments,  will  continue  to  consider  legislation  directed  at  lowering  the  total  cost  of  healthcare.  The  implementation  of  cost
containment  measures  or  other  healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain  profitability,  or
commercialize any product that is ultimately approved, if approved. We cannot predict the likelihood, nature or extent of government
regulation that may arise from future legislation or administrative or executive action, either in the United States or abroad.

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Human Capital Resources

As of March 30, 2023, we had 41 total employees. All 41 are full-time employees and there are no part-time employees. We

also engage various consultants and contractors.

We consider our relations with our employees to be good. To successfully commercialize our product candidates, we must be
able to attract and retain highly skilled personnel. We anticipate hiring additional employees during 2023. We continually evaluate the
business  need  and  opportunity  and  balance  in-house  expertise  and  capacity  with  outsourced  expertise  and  capacity.  Currently,  we
outsource substantial clinical trial work to clinical research organizations and manufacturing to contract manufacturers.

We  believe  that  our  future  success  largely  depends  upon  our  continued  ability  to  attract  and  retain  highly  skilled  employees.
Biotechnology and pharmaceutical companies both large and small compete for a limited number qualified applicants to fill specialized
positions. To attract qualified applicants, we offer a total rewards package potentially consisting of base salary and cash target bonus, a
comprehensive benefit package and equity compensation. Bonus opportunity and equity compensation increase as a percentage of total
compensation based on level of responsibility. Actual bonus payout is based on performance.

Much of our success is rooted in the diversity of our teams and our commitment to inclusion. We value diversity at all levels.
We  believe  that  our  business  benefits  from  the  different  perspectives  a  diverse  workforce  brings,  and  we  pride  ourselves  on  having  a
strong, inclusive and positive culture based on our shared mission and values.

Information About Our Directors and Executive Officers

Name
Tsontcho Ianchulev, M.D., M.P.H.
Rachel Jacobson
Charles Mather
Ram Palanki, Pharm.D.

Ellen Strahlman, M.D., MHSc
Michael Rowe
John Gandolfo
Bren Kern

Available Information

    Position

Chairman and Director of Eyenovia
Director of Eyenovia and President of the Drone Racing League (DRL)
Director of Eyenovia
Director of Eyenovia and Executive Vice President of Commercial Strategy & Operations
at REGENXBIO Inc.
Director of Eyenovia
Chief Executive Officer and Director of Eyenovia
Chief Financial Officer and Secretary of Eyenovia
Chief Operating Officer of Eyenovia  

Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and amendments to those
reports  filed  or  furnished  pursuant  to  Section  13(a)  or  15(d)  of  the  Exchange  Act,  are  available  free  of  charge  on  our  website  at
www.eyenovia.com  as  soon  as  reasonably  practicable  after  electronically  filing  or  furnishing  such  material  to  the  SEC.  The  SEC
maintains a website (www.sec.gov) that includes our reports, proxy statements and other information.

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  report,  including  our  financial  statements  and  the  related  notes  and  “Management’s  Discussion  and
Analysis of Financial Condition and Results of Operations,” 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 might lose all or part of your investment.

RISKS RELATED TO OUR FINANCIAL POSITION AND NEED FOR ADDITIONAL CAPITAL

We  might  not  be  able  to  continue  as  a  going  concern,  which  would  likely  cause  our  stockholders  to  lose  most  or  all  of  their
investment.

Our  audited  financial  statements  for  the  year  ended  December  31,  2022  were  prepared  under  the  assumption  that  we  would
continue as a going concern. However, we have concluded that there is substantial doubt about our ability to continue as a going concern,
therefore our independent registered public accounting firm included a “going concern” explanatory paragraph in its report on our

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financial statements for the year ended December 31, 2022, indicating that, without additional sources of funding, our cash at December
31, 2022 is not sufficient for us to operate as a going concern for a period of at least one year from the date that the financial statements
included  in  this  Annual  Report  on  Form  10-K  are  issued.  Management’s  plans  concerning  these  matters,  including  our  need  to  raise
additional capital, are described in Note 2 – Summary of Significant Accounting Policies – Liquidity and Going Concern of our financial
statements included within this Annual Report on Form 10-K, however, management cannot assure you that its plans will be successful.
If we cannot continue as a viable entity, our stockholders would likely lose most or all of their investment in us.

Adverse developments affecting the financial services industry, such as actual events or concerns involving liquidity, defaults or non-
performance  by  financial  institutions  or  transactional  counterparties,  could  adversely  affect  our  current  and  projected  business
operations and its financial condition and results of operations.

Actual  events  involving  limited  liquidity,  defaults,  non-performance  or  other  adverse  developments  that  affect  financial
institutions, transactional counterparties or other companies in the financial services industry or the financial services industry generally,
or concerns or rumors about any events of these kinds or other similar risks, have in the past and may in the future lead to market-wide
liquidity problems. For example, on March 10, 2023, Silicon Valley Bank, or SVB, was closed by the California Department of Financial
Protection and Innovation, which appointed the Federal Deposit Insurance Corporation, or the FDIC, as receiver. Similarly, on March 12,
2023, Signature Bank and Silvergate Capital Corp. were each placed into receivership. Although a statement by the Department of the
Treasury,  the  Federal  Reserve  and  the  FDIC  stated  that  all  depositors  of  SVB  would  have  access  to  all  of  their  money  after  only  one
business  day  of  closure,  including  funds  held  in  uninsured  deposit  accounts,  borrowers  under  credit  agreements,  letters  of  credit  and
certain  other  financial  instruments  with  SVB,  Signature  Bank  or  any  other  financial  institution  that  is  placed  into  receivership  by  the
FDIC may be unable to access undrawn amounts thereunder. If any of our counterparties to any such instruments were to be placed into
receivership, we may be unable to access such funds. In addition, if any parties with whom we conduct business are unable to access
funds pursuant to such instruments or lending arrangements with such a financial institution, such parties’ ability to pay their obligations
to  us  or  to  enter  into  new  commercial  arrangements  requiring  additional  payments  to  us  could  be  adversely  affected.  In  this  regard,
counterparties to SVB credit agreements and arrangements, and third parties such as beneficiaries of letters of credit (among others), may
experience  direct  impacts  from  the  closure  of  SVB  and  uncertainty  remains  over  liquidity  concerns  in  the  broader  financial  services
industry.  Similar  impacts  have  occurred  in  the  past,  such  as  during  the  2008-2010  financial  crisis.  We  do  not  currently  have  funds
deposited with SVB in excess of the FDIC insurance limit.

Inflation  and  rapid  increases  in  interest  rates  have  led  to  a  decline  in  the  trading  value  of  previously  issued  government
securities with interest rates below current market interest rates. Although the U.S. Department of Treasury, FDIC and Federal Reserve
Board have announced a program to provide up to $25 billion of loans to financial institutions secured by certain of such government
securities held by financial institutions to mitigate the risk of potential losses on the sale of such instruments, widespread demands for
customer  withdrawals  or  other  liquidity  needs  of  financial  institutions  for  immediately  liquidity  may  exceed  the  capacity  of  such
program. There is no guarantee that the U.S. Department of Treasury, FDIC and Federal Reserve Board will provide access to uninsured
funds in the future in the event of the closure of other banks or financial institutions, or that they would do so in a timely fashion.

Although we assess our banking relationships as we believe necessary or appropriate, our access to funding sources and other
credit  arrangements  in  amounts  adequate  to  finance  or  capitalize  our  current  and  projected  future  business  operations  could  be
significantly  impaired  by  factors  that  affect  us,  the  financial  institutions  with  which  we  have  arrangements  directly,  or  the  financial
services industry or economy in general. These factors could include, among others, events such as liquidity constraints or failures, the
ability to perform obligations under various types of financial, credit or liquidity agreements or arrangements, disruptions or instability in
the  financial  services  industry  or  financial  markets,  or  concerns  or  negative  expectations  about  the  prospects  for  companies  in  the
financial services industry. These factors could involve financial institutions or financial services industry companies with which we have
financial or business relationships, but could also include factors involving financial markets or the financial services industry generally.

The  results  of  events  or  concerns  that  involve  one  or  more  of  these  factors  could  include  a  variety  of  material  and  adverse
impacts on our current and projected business operations and our financial condition and results of operations. These could include, but
may not be limited to, the following:

● Delayed access to deposits or other financial assets or the uninsured loss of deposits or other financial assets;

● Loss of access to revolving existing credit facilities or other working capital sources and/or the inability to refund, roll over

or extend the maturity of, or enter into new credit facilities or other working capital resources;

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● Potential  or  actual  breach  of  contractual  obligations  that  require  us  to  maintain  letters  or  credit  or  other  credit  support

arrangements; or

● Termination  of  cash  management  arrangements  and/or  delays  in  accessing  or  actual  loss  of  funds  subject  to  cash

management arrangements.

In  addition,  investor  concerns  regarding  the  U.S.  or  international  financial  systems  could  result  in  less  favorable  commercial
financing terms, including higher interest rates or costs and tighter financial and operating covenants, or systemic limitations on access to
credit and liquidity sources, thereby making it more difficult for us to acquire financing on acceptable terms or at all. Any decline in
available  funding  or  access  to  our  cash  and  liquidity  resources  could,  among  other  risks,  adversely  impact  our  ability  to  meet  our
operating expenses, financial obligations or fulfill our other obligations, result in breaches of our financial and/or contractual obligations
or  result  in  violations  of  federal  or  state  wage  and  hour  laws.  Any  of  these  impacts,  or  any  other  impacts  resulting  from  the  factors
described  above  or  other  related  or  similar  factors  not  described  above,  could  have  material  adverse  impacts  on  our  liquidity  and  our
current and/or projected business operations and financial condition and results of operations.

In  addition,  any  further  deterioration  in  the  macroeconomic  economy  or  financial  services  industry  could  lead  to  losses  or
defaults by parties with whom we conduct business, which in turn, could have a material adverse effect on our current and/or projected
business operations and results of operations and financial condition. For example, a party with whom we conduct business may fail to
make  payments  when  due,  default  under  their  agreements  with  us,  become  insolvent  or  declare  bankruptcy.  Any  bankruptcy  or
insolvency,  or  the  failure  to  make  payments  when  due,  of  any  counterparty  of  ours,  or  the  loss  of  any  significant  relationships,  could
result in material losses to us and may material adverse impacts on our business.

We  will  need  to  raise  additional  capital  in  order  to  continue  developing  our  product  candidates  and  to  manufacture  and
commercialize them. Such funding might not be available on acceptable terms, or at all. Failure to obtain this necessary capital may
force us to delay, limit or terminate certain of our product development and commercialization efforts or to continue operations.

We require substantial additional funding to continue our research and development activities. We also need substantial funding
to  advance  potential  manufacturing  and  commercialization,  and  fund  our  operating  expenses  and  other  activities  into  next  year.  If
additional capital is not available when needed, including because of general market conditions, we may need to significantly scale back
or  reprioritize  our  research  and  development  activities,  manufacturing  and  commercialization  plans,  and  potentially  even  cease  our
operations.

We  will  require  substantial  funds  to  discover,  develop,  protect  and  conduct  research  and  development  for  our  product
candidates,  including  preclinical  testing  for  future  product  candidates  and  clinical  trials  of  any  of  our  product  candidates,  and  to
potentially manufacture and market any such product that may be approved for commercial sale. Even if we are successful in raising
additional capital, such funds may prove to be insufficient for these activities. Our financing needs may change substantially because of
research  and  development,  manufacturing  and  commercialization-related  costs,  competition,  clinical  trials  and  costs  arising  from
additional regulatory approvals. We might not succeed in raising needed additional funds. The timing of our need for additional funds
will depend on a number of factors, which factors are difficult to predict or may be outside of our control, including:

● the  resources,  time  and  costs  required  to  initiate  and  complete  research  and  development,  to  initiate  and  complete

preclinical studies and clinical trials and to obtain regulatory approvals for our product candidates;

● progress in our research and development programs;

● the timing, receipt and amount of milestone, royalty and other payments from any current or future collaborators, if any;

and

● costs necessary to protect our intellectual property.

If  our  estimates  and  predictions  relating  to  any  of  these  factors  are  incorrect,  we  may  need  to  modify  our  operating  plan.

Additional funds might not be available to us on acceptable terms, or at all, when needed.

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Raising additional capital may cause dilution to our existing stockholders, restrict our operations or require us to relinquish rights to
our technologies.

Until such time as we can generate substantial product revenues, as to which we can make no assurance, we intend to finance
our  cash  needs  through  equity  offerings,  debt  financings,  government  and/or  other  third-party  grants  or  other  third-party  funding,
marketing and distribution arrangements and other collaborations, strategic alliances and licensing arrangements. To the extent that we
raise additional capital through the sale of equity or convertible debt securities, our investors’ ownership interest will be diluted. Debt
financing, if available, may involve agreements that include covenants limiting or restricting our ability to take specific actions, such as
incurring additional debt, making capital expenditures or declaring dividends. If we are unable to obtain funding on a timely basis, we
may  be  required  to  significantly  curtail  one  or  more  clinical  research  or  development  programs  or  delay  manufacturing  and
commercialization plans, which would adversely impact potential revenues, results of operations and our financial condition.

If  we  raise  additional  capital  through  future  collaborations,  strategic  alliances  or  third-party  licensing  arrangements,  we  may
have to relinquish valuable rights to our intellectual property, future revenue streams, research programs or product candidates, or grant
licenses on terms that might not be favorable to us.

The terms of the Loan and Security Agreement with Avenue Capital Management II, L.P. and the lenders listed therein require us to
meet  certain  operating  covenants  and  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.

On November 22, 2022, we entered into a Loan and Security Agreement with Avenue Capital Management II, L.P. and related
entities  (together,  “Avenue”)  that  is  secured  by  a  lien  on  all  of  our  assets.  The  Loan  and  Security  Agreement  contains  customary
affirmative and negative covenants and events of default. Affirmative covenants include, among others, covenants requiring us to protect
and  maintain  our  intellectual  property  and  comply  with  all  applicable  laws,  deliver  certain  financial  reports  and  maintain  insurance
coverage. Negative covenants include, among others, covenants restricting us from transferring any part of our business or intellectual
property, incurring additional indebtedness, engaging in mergers or acquisitions, repurchasing shares, paying dividends or making other
distributions,  making  investments,  and  creating  other  liens  on  our  assets,  including  our  intellectual  property,  in  each  case  subject  to
customary exceptions. If we raise any additional debt financing, the terms of such additional debt could further restrict our operating and
financial  flexibility.  These  restrictions  may  include,  among  other  things,  limitations  on  the  incurrence  of  additional  debt  and  specific
restrictions on the use of our assets, as well as prohibitions on our ability to create liens, pay dividends, redeem capital stock or make
investments. If we default under the terms of the Loan and Security Agreement or any future debt facility, Avenue may accelerate all of
our  repayment  obligations  and  take  control  of  our  pledged  assets,  potentially  requiring  us  to  renegotiate  our  agreement  on  terms  less
favorable to us or to immediately cease operations. Further, if we were to be liquidated, Avenue’s right to repayment would be senior to
the rights of the holders of our common stock. Avenue could declare an event of default upon the occurrence of any event that could
reasonably be expected to result in what they interpret as a material adverse effect as defined under the Loan and Security Agreement.
Any declaration by Avenue of an event of default could significantly harm our business and prospects and could cause the price of our
common stock to decline.

We  have  incurred  operating  losses  since  our  inception.  We  expect  to  continue  to  incur  losses  for  the  foreseeable  future  and  might
never achieve or maintain profitability.

We have incurred net losses of approximately $118.2 million since inception, have not generated any product sales revenue and
have  not  achieved  profitable  operations.  Our  net  losses  were  approximately  $28.0  million  and  $12.8  million  for  the  years  ended
December 31, 2022 and 2021, respectively. We expect to continue to incur substantial losses in future periods while we continue to test
and prepare our product candidates for the market. It could be a year or more, if ever, before we have a commercialized product. The net
losses  we  incur  may  fluctuate  significantly  from  quarter  to  quarter  and  year  to  year.  We  anticipate  that  our  expenses  will  increase
substantially if, and as, we:

● continue the ongoing development of our product candidates;

● seek marketing approvals for our current and future product candidates that successfully complete clinical trials;

● continue to develop a sales, marketing and distribution infrastructure to commercialize any product candidate for which we

may obtain marketing approval;

● develop, maintain, expand and protect our intellectual property portfolio;

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● implement additional operational, financial and management systems;

● attract, hire and retain additional administrative, clinical, regulatory and scientific personnel; and

● initiate preclinical studies and clinical trials for any additional product candidates that we may pursue in the future.

Even if we are able to generate revenues from the sale of our potential products, we might not become profitable and may need
to obtain additional funding to continue operations. 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 our operations. Even if we do achieve
profitability, we might not be able to sustain or increase profitability on a quarterly or annual basis. Our failure to become and remain
profitable would decrease the value of our company and could impair our ability to raise capital, expand our business or continue our
operations. In addition, because of the numerous risks and uncertainties associated with product 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.

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

We  are  a  clinical  stage  company,  which  commenced  active  operations  in  2014.  Our  operations  to  date  have  been  primarily
limited  to  organizing  and  staffing  our  company,  business  planning,  raising  capital  and  developing  our  product  candidates.  We  have
entered into licensing agreements with Bausch Health, for the development and commercialization of MicroPine in the United States and
Canada,  Arctic  Vision,  for  the  development  and  commercialization  of  MicroPine,  MicroLine  and  MydcombiTM  in  Greater  China  and
South Korea, and Senju, for the development and commercialization of MicroPine, MicroLine and Mydcombi in Asia (other than Greater
China and South Korea). We also submitted an NDA for Mydcombi for pharmacologic mydriasis and initiated our Phase III VISION
studies for presbyopia. However, we have not yet demonstrated our ability to obtain marketing approval, manufacture a commercial scale
product or arrange for a third party to do so on our behalf, or conduct sales and marketing activities necessary for successful product
commercialization. We will need to transition from a company with a product development focus to a company capable of supporting
commercial  and  manufacturing  activities  in  the  near  future.  We  might  not  be  successful  in  such  a  transition.  In  addition,  we  may
encounter  unforeseen  expenses,  difficulties,  complications,  delays  and  other  known  and  unknown  factors  during  such  transition.
Consequently, any predictions about our future success or viability might not be as accurate as they could be if we had a longer operating
history.

If we are unable to use carryforward tax losses or benefit from favorable tax legislation to reduce our taxes, our business, results of
operations and financial condition may be adversely affected.

We have incurred significant net operating losses since our inception in July 2014. As of December 31, 2022, we had federal net
operating loss carry-forwards of approximately $85.9 million, of which approximately $10.8 million will expire at various dates from
2034 to 2037 for federal purposes. If we are unable to use carryforward tax losses to reduce our future taxable basis for corporate tax
purposes, our business, results of operations and financial condition may be adversely affected.

Net operating loss and tax credit carry-forwards are subject to review and possible adjustment by the Internal Revenue Service
and  state  tax  authorities  and  may  become  subject  to  an  annual  limitation  in  the  event  of  certain  cumulative  changes  in  the  ownership
interest  of  significant  stockholders  over  a  three-year  period  in  excess  of  50%,  as  defined  under  Sections  382  and  383  of  the  Internal
Revenue Code of 1986, as amended, as well as similar state provisions. This could limit the amount of tax attributes that can be utilized
annually to offset future taxable income or tax liabilities.

The  federal  and  state  income  tax  returns  are  generally  subject  to  tax  examinations.  To  the  extent  we  have  tax  attribute
carryforwards, the tax years in which the attribute was generated may still be adjusted upon examination by the Internal Revenue Service
or state tax authorities to the extent utilized in a future period. Any unfavorable tax adjustment could have a significant impact on our
results of operations and future cash flows. Furthermore, if the United States government decides to eliminate, or reduce the scope or the
rate of any tax benefit, either of which it could decide to do at any time, our results of operations could be adversely affected.

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RISKS RELATED TO DEVELOPMENT AND COMMERCIALIZATION OF OUR PRODUCT CANDIDATES

We are dependent on the success of our Mydcombi, MicroPine, and MicroLine product candidates and our ability to develop, obtain
marketing  approval  for  and  successfully  commercialize  these  product  candidates.  If  we  are  unable  to  develop,  obtain  marketing
approval for or successfully commercialize our product candidates, either alone or through a collaboration, or experience significant
delays in doing so, our business could be materially harmed.

We currently have no products approved for sale and have invested a significant portion of our efforts and financial resources in
the development of Mydcombi for mydriasis, MicroPine for pediatric progressive myopia, and MicroLine for presbyopia. Our prospects
are substantially dependent on our and our licensees abilities to develop, obtain marketing approval for and successfully commercialize
these product candidates.

The success of our product candidates will depend on, among other things, our ability to successfully complete clinical trials of
each product candidate. Although we have completed multiple Phase II and III studies for our product candidates, including the MIST-1
and MIST-2 Phase III trials for Mydcombi, and the VISION-1 and VISION-2 Phase III trials for MicroLine, the clinical trial process is
uncertain, and failure of one or more clinical trials can occur at any stage of testing.

In addition to the successful completion of clinical trials, the success of our product candidates will also depend on several other

factors, including the following:

● receipt of marketing approvals from the FDA or other applicable regulatory authorities;

● establishment of supply arrangements with third-party raw materials suppliers and manufacturers;

● establishment  of  arrangements  with  third-party  manufacturers  to  obtain  finished  drug  products  that  are  appropriately

packaged for sale;

● the performance of our future collaborators for one or more of our product candidates, if any;

● the extent of any required post-marketing approval commitments to applicable regulatory authorities;

● obtaining  and  maintaining  patent,  trade  secret  protection  and  regulatory  exclusivity,  both  in  the  United  States  and

internationally;

● protection of our rights in our intellectual property portfolio;

● launch of commercial sales if and when our product candidates are approved;

● a continued acceptable safety profile of our product candidates following any marketing approval;

● commercial acceptance, if and when approved, by patients, the medical community and third-party payors;

● establishing and maintaining pricing sufficient to realize a meaningful return on our investment; and

● competition with other products.

If  we  are  unable  to  develop,  obtain  marketing  approval  for  or  successfully  commercialize  our  Mydcombi,  MicroPine,  and
MicroLine product candidates, either alone or through a collaboration, or experience significant delays in doing so, our business could be
materially harmed.

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Delays in the commencement or completion of clinical testing of product candidates we are developing or may develop in the future
may  occur  and  could  result  in  significantly  increased  costs  and  longer  timelines  and  could  impact  our  ability  to  ever  become
profitable.

The tests and clinical trials of product candidates we develop may not commence, progress or be completed as expected, and
delays  could  significantly  impact  our  product  development  costs  and  timelines,  as  well  as  a  product  candidate’s  market  potential,  if
ultimately approved. The timing of initiation, conduct and completion of clinical trials and other testing of our product candidates may
vary  dramatically  due  to  factors  within  and  outside  of  our  control  and  is  difficult  to  predict  accurately.  We  may  make  statements
regarding anticipated timing for commencement, completion of enrollment, and/or availability of results from our clinical studies, but
those  statements  are  predictions  based  on  a  number  of  significant  assumptions  and  the  actual  timing  of  achievement  of  development
milestones may differ materially from our predictions for a variety of reasons.

Commencement of planned clinical studies may be delayed if we do not secure adequate capital. In addition to lack of adequate
capital, commencement and/or completion of these studies may be delayed, terminated or suspended as a result of the occurrence of any
of a number of other factors, including the need to obtain authorizations from the FDA and the institutional review boards, or IRBs, of
prospective  clinical  study  sites,  delayed  or  inadequate  supply  of  our  product  candidates  or  other  clinical  trial  material,  slower  than
expected rates of patient recruitment or enrollment, other factors described below, and unforeseen events.

The commencement of clinical trials of our product candidates can be delayed for many reasons, including delays in:

● obtaining required funding;

● obtaining guidance or authorizations from the FDA or foreign regulatory authorities;

● finalizing the trial design as a result of discussions with the FDA, other regulatory authorities or prospective clinical trial

investigators or sites;

● reaching agreement on acceptable terms with prospective CROs and clinical trial sites;

● obtaining sufficient quantities of our product candidates and other clinical trial material; or

● obtaining IRB approval to conduct a clinical trial at a prospective site.

In addition, once a clinical trial has begun, it may experience unanticipated delays or be suspended or terminated by us, an IRB,
the FDA or other regulatory authorities due to several factors, all of which could impact our, or our licensees’, ability to complete clinical
trials in a timely and cost-efficient manner, including:

● lack of adequate funding;

● failure to conduct the clinical trial in accordance with regulatory or IRB requirements;

● slower than expected rates of subject recruitment and enrollment;

● higher than anticipated participant drop-out rates;

● failure of clinical trial subjects to use the product as directed or to report data as per trial protocols;

● inspection  of  the  clinical  trial  operations  or  clinical  trial  site  by  the  FDA  or  other  regulatory  authorities  resulting  in  the

imposition of a clinical hold;

● failure to achieve certain efficacy and/or safety standards;

● subjects experiencing severe side effects or other adverse events related to the investigational treatment;

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● delayed or insufficient supply of clinical trial material or inadequate quality of such materials;

● failure of our CROs or other third-party contractors to meet their contractual obligations to us in a timely manner, or at all;

or

● delays in quality control/quality assurance procedures necessary for study database lock and analysis of unblinded data.

Significant clinical trial delays also could jeopardize our ability to meet obligations under agreements under which we license
our rights to our product candidates, allow other companies to bring competitive products to market before we do, shorten any period of
market  exclusivity  we  may  otherwise  have  under  our  patent  rights,  and  weaken  our  negotiating  position  in  discussions  with  potential
collaborators, any of which could impair our ability to successfully commercialize our product candidates, if ultimately approved. Any
significant  delays  in  commencement  or  completion  of  clinical  trials  of  our  product  candidates,  or  the  suspension  or  termination  of  a
clinical trial, could materially harm our business, financial condition and results of operations.

We or our licensees may experience delays or difficulties in the enrollment and/or retention of patients in clinical trials, which could
delay or prevent our receipt of necessary regulatory approvals.

Successful  and  timely  completion  of  clinical  trials  will  require  that  we  or  our  licensees  sponsoring  trials  for  our  product
candidates  enroll  a  sufficient  number  of  subjects.  Subject  enrollment,  which  is  an  important  factor  in  the  timing  of  clinical  trials,  is
affected  by  many  factors,  including  the  size  and  nature  of  the  patient  population  and  competition  for  patients  eligible  for  our  clinical
trials  with  competitors  which  may  have  ongoing  clinical  trials  for  product  candidates  that  are  under  development  to  treat  the  same
indications as one or more of our product candidates, or approved products for the conditions for which we are developing our product
candidates.

Trials may be subject to delays as a result of subject enrollment taking longer than anticipated or subject withdrawal. 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 comparable foreign regulatory authorities. We cannot predict how
successful  we  or  our  licensees  will  be  at  enrolling  subjects  in  future  clinical  trials.  Subject  enrollment  is  affected  by  other  factors
including:

● the severity and difficulty of diagnosing the disease under investigation;

● the eligibility and exclusion criteria for the trial in question;

● the size of the patient population and process for identifying patients;

● our ability to recruit clinical trial investigators with the appropriate competencies and experience;

● the design of the trial protocol;

● the perceived risks and benefits of the product candidate in the trial in relation to other available therapies, including any

new products that may be approved for the indications we are investigating;

● the availability of competing commercially available therapies and other competing therapeutic candidates’ clinical trials

for the disease or condition under investigation;

● the willingness of patients to be enrolled in our clinical trials;

● the risk that subjects enrolled in clinical trials will drop out of our trials before completion;

● our ability to obtain and maintain clinical trial subject informed consents

● the efforts to facilitate timely enrollment in clinical trials;

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● potential disruptions caused by geopolitical events such as the Russian invasion of Ukraine;

● the patient referral practices of physicians;

● the ability to monitor subjects adequately during and after treatment; and

● the proximity and availability of clinical trial sites for prospective subjects.

Inability  to  enroll  a  sufficient  number  of  subjects  for  clinical  trials  would  result  in  significant  delays  and  could  require  us  to
abandon one or more clinical trials altogether. Enrollment delays in these 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.
Furthermore, we rely on contract research organizations (CROs) and clinical trial sites to ensure the proper and timely conduct of our
clinical trials and we have limited influence over their performance.

Interim  “top-line”  and  preliminary  results  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 publish interim top-line or preliminary results from our clinical trials. Interim results 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. 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  evaluate  all  data.  Preliminary  or  top-line  results  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,  interim  and  preliminary  data  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, and should
be viewed with caution until the final data are available. Differences between preliminary or interim data and final data could be material
and could significantly harm our business prospects and may cause the trading price of our common stock to fluctuate significantly.

Furthermore,  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 therapeutic product, if any, and us in general. The
information we choose to publicly disclose regarding a particular nonclinical study or clinical trial is based on what is typically extensive
information, and you or others may not agree with what we determine is the material or otherwise appropriate information to include in
our disclosure, and any information we determine not to disclose may ultimately be deemed significant with respect to future decisions,
conclusions,  views,  activities  or  otherwise  regarding  a  particular  therapeutic  product,  if  any,  product  candidate  or  our  business.  If  the
preliminary, interim and topline data that we report differ from actual results, or if others, including regulatory authorities, disagree with
the conclusions reached, our ability to obtain approval for, and commercialize, our product candidates may be harmed, which could harm
our business, operating results, prospects or financial condition.

The FDA or comparable foreign regulatory authorities may disagree with our regulatory plans and we may fail to obtain regulatory
approval of our product candidates.

Our clinical trial results may not support regulatory approval of our product candidates. The results of nonclinical studies and
clinical trials may not be predictive of the results of later-stage clinical trials, and product candidates in later stages of clinical trials may
fail to show the desired safety and efficacy despite having progressed through nonclinical studies and initial clinical trials. In addition,
our product candidates could fail to receive regulatory approval for many reasons, including the following:

● the FDA or comparable foreign regulatory authorities may disagree with the design or implementation of our clinical trials;

● the population studied in the clinical program may not be sufficiently broad or representative to assure safety in the full

population for which we seek approval;

● we  may  be  unable  to  demonstrate  that  our  product  candidates’  risk-benefit  ratios  for  their  proposed  indications  are

acceptable;

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● the results of clinical trials may not meet the level of statistical significance required by the FDA or comparable foreign

regulatory authorities for approval;

● the FDA or comparable foreign regulatory authorities may disagree with our interpretation of data from nonclinical studies

or clinical trials;

● the  data  collected  from  clinical  trials  of  our  product  candidates  may  not  be  sufficient  to  the  satisfaction  of  the  FDA  or
comparable foreign regulatory authorities to support the submission of an application for marketing authorization to FDA
or comparable foreign regulatory authorities;

● the  FDA  or  comparable  foreign  regulatory  authorities  may  fail  to  approve  the  manufacturing  processes,  our  own
manufacturing  facilities,  or  a  third-party  manufacturer’s  facilities  with  which  we  contract  for  clinical  and  commercial
supplies; and

● the approval policies or regulations of the FDA or comparable foreign regulatory authorities may significantly change in a

manner rendering our clinical data insufficient for approval.

Failure to obtain regulatory approval to market any of our product candidates would significantly harm our business, results of

operations, and prospects.

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

Undesirable side effects caused by any of our product candidates could cause us, our licensing partners, if any, 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 or other comparable foreign regulatory authority. Results of the clinical trials could reveal a high and unacceptable severity
and  prevalence  of  side  effects  or  risks  associated  with  a  product  candidate’s  use.  In  such  an  event,  our  trials  could  be  suspended  or
terminated and the regulatory authorities could order us to cease further development of or deny approval of our product candidates for
any or all targeted indications. The drug-related side effects could affect patient recruitment or the ability of enrolled subjects to complete
the trial or result in potential product liability claims. Any of these occurrences may harm our business, financial condition and prospects
significantly.

Additionally,  if  undesirable  side  effects  of  our  products  are  identified  following  marketing  approval,  a  number  of  potentially

significant negative consequences could result, including:

● marketing of such product may be suspended;

● a product recall or product withdrawal;

● regulatory  authorities  may  withdraw  or  limit  their  approvals  of  such  product  or  may  require  additional  warnings  on  the

label;

● the  requirement  to  develop  a  REMS  for  each  product  or,  if  a  strategy  is  already  in  place,  to  incorporate  additional
requirements under the REMS, or to develop a similar strategy as required by a comparable foreign regulatory authority;

● the requirement to conduct additional post-market studies; and

● being sued and held liable for harm caused to subjects or patients.

Consequently, our reputation and business operations may suffer.

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In addition, adverse side effects caused by any therapeutics that may be similar in nature to our product candidates could delay
or prevent regulatory approval of our product candidates, limit the commercial profile of an approved label for our product candidates, or
result in significant negative consequences for our product candidates following marketing approval.

Any  of  these  events  could  prevent  the  achievement  or  maintaining  of  market  acceptance  of  the  particular  product  or  product

candidate, if approved, and could significantly harm our business, results of operations and prospects.

We might not be able to develop marketable products utilizing our technology and we might not be able to identify and successfully
implement an alternative product development strategy.

The approach we have adopted to discover and develop product candidates is new and may never lead to marketable products.
We have concentrated our efforts on developing therapeutic product candidates utilizing new advanced technology for drug delivery. To
our  knowledge,  no  person  or  company  has  developed  any  therapeutic  product  utilizing  the  same  technology  and  no  such  ophthalmic
micro-therapeutic product has been approved for marketing to date. We are leading a new field of ophthalmic micro-therapeutic research
and development and the scientific discoveries that form the basis for our efforts to develop products are relatively new. The scientific
evidence to support the feasibility of developing such products and treatments based on these discoveries is limited. Our focus solely on
developing products utilizing our proprietary technology, as opposed to more traditional technology, increases the risks associated with
investing in our stock. If we are unsuccessful in developing product candidates utilizing our technology or finding additional applications
for our technology, we may be required to change the scope and direction of our product development activities. If we are not able to
identify and successfully implement an alternative product development strategy, our business may fail.

If the market opportunities for our product candidates are smaller than we believe they are, our product revenues may be adversely
affected and our business may suffer.

We  are  currently  focusing  efforts  on  our  Mydcombi  product  candidate,  and  we  have  licensed  commercialization  rights  to
Mydcombi as well as MicroPine and MicroLine in Greater China (mainland China, Hong Kong, Macau and Taiwan) and South Korea to
Arctic Vision (with Senju retaining such licensed rights in the rest of Asia) and to MicroPine in the United States and Canada to Bausch
Health. Our understanding of both the number of people who have needs for our products, as well as the subset of people who have the
potential to benefit from our product candidates in varying countries, are based on estimates in published literature. While we believe
these  estimates  are  reasonable,  they  may  prove  to  be  incorrect  and  new  studies  may  reduce  the  estimated  incidence  or  prevalence  of
mydriasis, progressive myopia and presbyopia. The number of patients in the United States and elsewhere may turn out to be lower than
expected or these patients might not be otherwise amenable to our product candidates or may become increasingly difficult to identify
and access, all of which would adversely affect our business, financial condition, results of operations and prospects.

The  commercial  success  of  our  product  candidates  will  depend  in  large  part  on  the  degree  of  market  acceptance  among
ophthalmologists and optometrists, patients, patient advocacy groups, third-party payors and the medical community.

Even  if  we  receive  regulatory  approval  to  market  our  product  candidates,  our  product  candidates  might  not  gain  market

acceptance upon their commercial introduction, which could prevent us from becoming profitable.

We may have difficulties convincing the medical community, third-party payors and consumers to accept and use any of our
product candidates that may be approved for commercialization in the future. Other factors that we believe will affect market acceptance
of our product candidates include:

● the timing of our receipt of any marketing approvals, the terms of any approvals and the countries in which approvals are

obtained;

● safety, efficacy and ease of administration of our product candidates;

● the success of physician education programs;

● the availability of any government and third-party payor reimbursement;

● the pricing of our product candidates, particularly as compared to alternative treatment methods and medications;

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● the  extent  to  which  alternative  treatment  methods  and  medications  are  more  readily  available  as  compared  to  the

availability of any product candidates that we may develop in the future; and

● the prevalence and severity of any adverse effects.

Our licensing partners may fail to use commercially reasonable efforts to commercialize certain of our products.

Our  licensing  partners  are  contractually  obligated  to  use  commercially  reasonable  efforts  in  the  commercialization  of  the
products for which they have negotiated a license. Uncovering that one or more of our partners is not using commercially reasonable
efforts could take time to discover and time to remedy, during which the sales of our products candidates could be lower than we expect.

We face competition in an environment of rapid technological change and the possibility that our competitors may achieve regulatory
approval before us or develop therapies that are more advanced or effective than ours, may adversely affect our financial condition
and our, or our licensees’, ability to successfully market or commercialize our product candidates.

The specialty pharma market is highly competitive. If we or our licensees are unable to compete effectively with any existing
products,  new  treatment  methods  and  new  technologies,  we  may  be  unable  to  commercialize  our  current  or  any  future  therapeutic
products.

The specialty pharma market is subject to rapid technological change and is significantly affected by existing rival products and
medical  procedures,  new  product  introductions  and  the  market  activities  of  other  participants.  Pharmaceutical  and  biotechnology
companies, academic institutions, governmental agencies and other public and private research organizations may pursue the research
and development of technologies, drugs or other therapeutic products for the treatment of some or all of the diseases or conditions we are
targeting. We may also face competition from products which have already been approved and accepted by the medical community for
the treatment of these same indications.

As a result of any of the foregoing factors, our competitors may develop or commercialize products with significant advantages
over any therapeutic products that we may develop. If our competitors are more successful in commercializing their products than we
are, their success could adversely affect our competitive position and harm our business prospects.

If we fail to establish and maintain effective manufacturing and distribution processes our business may be adversely affected.

We  have  limited  resources  for  the  manufacturing,  sales,  marketing  and  distribution  of  drug  products.  To  achieve  commercial
success  for  the  product  candidates  for  which  we  obtain  marketing  approval,  we  will  need  to  establish  and  maintain  an  adequate  sales
force,  and  additional  manufacturing,  marketing  and  distribution  capabilities,  either  ourselves  or  through  collaborations  or  other
arrangements with third parties. In addition, failure to secure contracts with manufacturers, wholesalers, retailers, or specialty pharmacies
could  negatively  impact  the  production  and  distribution  of  our  potential  products,  and  failure  to  coordinate  financial  systems  could
negatively  impact  our  ability  to  accurately  report  product  revenue.  If  we  are  unable  to  effectively  establish  and  manage  the
manufacturing  and  distribution  process,  the  commercial  launch  and  sales  of  our  potential  products  may  be  delayed  or  severely
compromised and our results of operations may be harmed.

We are exposed to the risk of claims seeking monetary damages by individuals and the risk of investigations by regulatory authorities,
which could cause us to incur substantial liabilities and to limit commercialization of any products that we develop.

We are exposed to the risk of claims seeking monetary damages being filed against us for loss or harm suffered by participants
of our clinical trials or for loss or harm suffered by users of any drug that may receive approval for commercialization in the future. In
either  event,  the  FDA  or  the  regulatory  authorities  of  other  countries  or  regions  may  commence  investigations  of  the  safety  and
effectiveness of any such clinical trial or commercialized drug, the manufacturing processes and facilities or marketing programs utilized
in respect of any such clinical trial or drug. Such investigations may result in mandatory or voluntary recalls of any commercialized drug
or  other  significant  enforcement  action  such  as  limiting  the  indications  for  which  any  such  drug  may  be  used,  or  suspension  or
withdrawal of approval for any such drug. Investigations by the FDA or any other regulatory authority in other countries or regions also
could delay or prevent the completion of any of our other clinical development programs.

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Product  liability  lawsuits  against  us  could  divert  our  resources  and  could  cause  us  to  incur  substantial  liabilities  and  to  limit
commercialization of any products that we develop.

We face an inherent risk of product liability exposure related to the use of our product candidates that we develop in human
clinical  trials.  We  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:

● decreased demand for any product candidates or products that we 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 clinical trial participants or patients;

● loss of revenue;

● reduced time and attention of our management to pursue our business strategy; and

● the inability to commercialize any products that we develop.

Our  insurance  policies  might  not  fully  cover  the  risk  of  loss  associated  with  our  operations.  We  may  need  to  increase  our
insurance coverage as we expand or undertake new our clinical trials for existing and future product candidates. We will need to further
increase  our  insurance  coverage  if  we  commence  commercialization  of  any  of  the  product  candidates  for  which  we  obtain  marketing
approval. Insurance coverage is increasingly expensive. We might not be able to maintain insurance coverage at a reasonable cost or in
an amount adequate to satisfy any liability that may arise. In the event that we are required to pay damages for any such claim, we may
be forced to seek bankruptcy or to liquidate because our asset and revenue base may be insufficient to satisfy the payment of damages
and any insurance that we have obtained or may obtain for product or clinical trial liability might not provide sufficient coverage against
potential liabilities.

We  may  not  be  able  to  successfully  commercialize  our  product  candidates,  if  approved,  due  to  unfavorable  pricing  regulations  or
third-party coverage and reimbursement policies, which could make it difficult for us to sell our product candidates profitably.

Obtaining  coverage  and  reimbursement  approval  for  a  product  from  a  government  or  other  third-party  payor  is  a  time-
consuming and costly process, with uncertain results, that could require us to provide supporting scientific, clinical and cost effectiveness
data for the use of our products to the payor. There may be significant delays in obtaining such coverage and reimbursement for newly
approved products, and coverage may not be available, or may be more limited than the purposes for which the product is approved by
the FDA or other comparable foreign regulatory authorities. Moreover, eligibility for coverage and reimbursement does not imply that a
product will be paid for in all cases or at a rate that covers our costs, including research, development, intellectual property, manufacture,
sale and distribution expenses. Interim reimbursement levels for new products, 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 product and the clinical setting in which it is
used,  may  be  based  on  reimbursement  levels  already  set  for  lower  cost  products  and  may  be  incorporated  into  existing  payments  for
other services. Net prices for products may be reduced by mandatory discounts or rebates required by government healthcare programs
or private payors, by any future laws limiting drug prices and by any future relaxation of laws that presently restrict imports of product
from countries where they may be sold at lower prices than in the United States.

There is significant uncertainty related to the insurance coverage and reimbursement of newly approved products. In the United
States,  there  is  no  uniform  policy  among  third-party  payors  for  coverage  and  reimbursement.  Third-party  payors  often  rely  upon
Medicare  coverage  policy  and  payment  limitations  in  setting  reimbursement  policies,  but  also  have  their  own  methods  and  approval
process apart from Medicare coverage and reimbursement determinations. Therefore, one third-party payor’s determination to provide
coverage for a product does not assure that other payors will also provide coverage for the product.

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Coverage  and  reimbursement  by  a  third-party  payor  may  depend  upon  a  number  of  factors,  including  the  third-party  payor’s

determination that use of a product is:

● a covered benefit under its health plan;

● safe, effective and medically necessary;

● appropriate for the specific patient;

● cost-effective; and

● neither experimental nor investigational.

We  cannot  be  sure  that  reimbursement  will  be  available  for  any  product  that  we  commercialize  and,  if  coverage  and
reimbursement  are  available,  what  the  level  of  reimbursement  will  be.  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.

Reimbursement may impact the demand for, and the price of, any product for which we obtain marketing approval. Even if we
obtain  coverage  for  a  given  product  by  a  third-party  payor,  the  resulting  reimbursement  payment  rates  may  not  be  adequate  or  may
require co-payments that patients find unacceptably high. Patients who are prescribed medications for the treatment of their conditions,
and  their  prescribing  physicians,  generally  rely  on  third-party  payors  to  reimburse  all  or  part  of  the  costs  associated  with  those
medications.  Patients  are  unlikely  to  use  our  products  unless  coverage  is  provided  and  reimbursement  is  adequate  to  cover  all  or  a
significant  portion  of  the  cost  of  our  products.  Therefore,  coverage  and  adequate  reimbursement  are  critical  to  a  new  product’s
acceptance. Coverage decisions may depend upon clinical and economic standards that disfavor new products when more established or
lower cost therapeutic alternatives are already available or subsequently become available.

For products administered by or under the supervision of a physician, obtaining coverage and adequate reimbursement may be
particularly difficult because of the higher prices often associated with such drugs. Additionally, separate reimbursement for the product
itself may or may not be available. Instead, the hospital or administering physician may be reimbursed only for providing the treatment
or procedure in which our product is used. Further, from time to time, the Centers for Medicare & Medicaid Services (CMS), the federal
agency responsible for administering the Medicare program, revises the reimbursement amounts paid to health care providers, including
the  Medicare  Physician  Fee  Schedule  and  Hospital  Outpatient  Prospective  Payment  System,  which  may  result  in  reduced  Medicare
payments.

We expect to experience pricing pressures in connection with the sale of any of our product candidates due to the trend toward
managed  healthcare,  the  increasing  influence  of  health  maintenance  organizations,  and  additional  legislative  changes.  The  downward
pressure  on  healthcare  costs  in  general,  particularly  prescription  medicines,  medical  devices  and  surgical  procedures  and  other
treatments, has become very intense. As a result, increasingly high barriers are being erected to the successful commercialization of new
products. Further, the adoption and implementation of any future governmental cost containment or other health reform initiative may
result in additional downward pressure on the price that we may receive for any approved product.

We  cannot  predict  the  likelihood,  nature  or  extent  of  government  regulation  that  may  arise  from  future  legislation  or
administrative action in the United States or any other jurisdiction. If we, or any third parties we may engage are slow or unable to adapt
to changes in existing requirements or the adoption of new requirements or policies, or if we or such third parties are not able to maintain
regulatory compliance, our product candidates may lose any regulatory approval that may have been obtained and we may not achieve or
sustain profitability.

If the regulatory authorities in such jurisdictions set prices or make reimbursement criteria that are not commercially attractive

for us or our collaborators, our revenues and the potential profitability of our products in those countries would be negatively affected.

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RISKS RELATED TO REGULATORY APPROVAL OF OUR PRODUCT CANDIDATES AND OTHER LEGAL
COMPLIANCE MATTERS

The  regulatory  approval  processes  of  the  FDA  and  comparable  foreign  authorities  are  lengthy,  time-consuming  and  inherently
unpredictable.  If  we  are  not  able  to  obtain  required  regulatory  approval  for  any  of  our  current  or  future  product  candidates,  our
business may be materially and adversely affected.

The  time  required  to  obtain  approval  or  other  marketing  authorizations  by  the  FDA  and  comparable  foreign  authorities  is
unpredictable,  and  it  typically  takes  many  years  following  the  commencement  of  clinical  trials  and  depends  upon  numerous  factors,
including the substantial discretion of the regulatory authorities. In addition, approval policies, regulations, and the type and amount of
clinical  data  necessary  to  gain  approval  may  change  during  the  course  of  a  product  candidate’s  clinical  development  and  may  vary
among jurisdictions. We have not obtained regulatory approval for any product candidate, and it is possible that we may never obtain
regulatory approval for any product candidates we may seek to develop in the future. Neither we nor any current or future collaborator is
permitted to market any drug or drug-led combination product candidate in the United States until FDA approval of an NDA is obtained,
and we cannot market such a product candidate in any other country until we obtain regulatory authorization as required under the laws
of such country.

Prior  to  obtaining  approval  to  commercialize  any  biologic  product  candidate  in  the  United  States  or  abroad,  we  must
demonstrate with substantial evidence from well-controlled clinical trials, and to the satisfaction of the FDA or other foreign regulatory
agencies, that such product candidates are safe and effective for their intended uses. Results from nonclinical or preclinical studies and
clinical  trials  may  be  interpreted  differently  by  different  regulatory  agencies.  Even  if  we  believe  the  nonclinical  or  clinical  data  for
Mydcombi, MicroPine, and MicroLine are promising, such data may be insufficient to support approval by the FDA and other regulatory
authorities. The FDA may also require us to conduct additional nonclinical studies or clinical trials for our products either prior to or
after  approval,  or  it  may  object  to  elements  of  our  clinical  development  programs.  This  could  result  in  substantial  additional  costs  or
delays in the development of our product candidates.

Our product candidates could fail to receive regulatory approval for many reasons, including the following:

● the FDA or comparable foreign regulatory authorities may disagree with the design or implementation of our clinical trials;

● we may be unable to demonstrate to the satisfaction of the FDA or comparable foreign regulatory authorities that a product

candidate is safe and effective for its proposed indication;

● the results of our clinical trials may not meet the level of statistical significance required by the FDA or comparable foreign

regulatory authorities for approval;

● the FDA or comparable foreign regulatory authorities may disagree with our interpretation of data from nonclinical studies

or clinical trials;

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

● the  FDA  or  comparable  foreign  regulatory  authorities  may  fail  to  approve  our  manufacturing  processes  or  facilities  of

third-party suppliers with which we contract for clinical and commercial supplies of our product candidates; and

● the  approval  policies  or  regulations  of  the  FDA  or  comparable  foreign  authorities  may  significantly  change  in  a  manner

rendering our clinical data insufficient for approval.

Of the large number of product candidates developed by pharmaceutical manufacturers, only a small percentage successfully
complete the FDA or foreign regulatory approval processes and are commercialized. The lengthy approval and marketing authorization
process as well as the unpredictability of future clinical trial results may result in our failing to obtain regulatory approval and marketing
authorization to market Mydcombi, MicroPine, MicroLine, or any of our future product candidates, which would significantly harm our
business, financial condition, results of operations and prospects.

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We have invested a significant portion of our time and financial resources in the development of our product candidates. Our
business  is  dependent  on  our  ability  to  successfully  complete  nonclinical  and  clinical  development  of,  obtain  regulatory  approval  for,
and, if approved, successfully commercialize such product candidates in a timely manner.

Even if we receive approval of an NDA or foreign marketing application for Mydcombi, MicroPine, MicroLine or any future
product candidates, the FDA or the applicable foreign regulatory agency may grant approval or other marketing authorization contingent
on  the  performance  of  costly  additional  clinical  trials,  including  post-marketing  clinical  trials.  The  FDA  or  the  applicable  foreign
regulatory agency also may approve or authorize for marketing a product candidate for a more limited indication or patient population
than  we  originally  request  or  may  not  approve  or  authorize  the  labeling  that  we  believe  is  necessary  or  desirable  for  the  successful
commercialization  of  a  product  candidate.  Any  delay  in  obtaining,  or  inability  to  obtain,  applicable  regulatory  approval  or  other
marketing authorization would delay or prevent commercialization of that product candidate and would materially adversely impact our
business and prospects.

In addition, the FDA and other regulatory authorities may change their policies, issue additional regulations or revise existing
regulations, or take other actions, which may prevent or delay approval of our future product candidates on a timely basis. Such policy or
regulatory changes could impose additional requirements upon us that could delay our ability to obtain approvals, increase the costs of
compliance or restrict our ability to maintain any marketing authorizations we may have obtained.

We  submitted  an  NDA  to  the  FDA  for  marketing  approval  of  Mydcombi  for  mydriasis  to  facilitate  the  over  100  million
estimated office-based comprehensive and diabetic eye exams and four million ophthalmic surgical dilations performed every year in the
United States. In October 2021, we received a CRL from the FDA, which in part informed us that pre-filled or co-packaged ophthalmic
drug  dispenser  products  like  Mydcombi  have  been  reclassified  as  drug-device  combination  products.  As  a  result,  we  resubmitted  the
NDA  for  Mydcombi  providing  additional  non-clinical  device  information,  and  the  FDA  accepted  the  resubmitted  NDA  for  filing  and
review in December 2022, with a PDUFA date of May 8, 2023. However, even if we addressed all of the issues identified in the CRL, the
FDA may ultimately decide that the application does not satisfy the applicable regulatory criteria and may decline to approve Mydcombi
for commercialization, which would materially adversely impact our business.

Mydcombi  is  a  drug/device  combination  and  the  process  for  obtaining  regulatory  approval  in  the  United  States  will  require
compliance  with  complex  procedures  because  concordance  between  two  centers  of  the  FDA  (CDRH  and  CDER)  is  necessary  for
approval of this combination product. A change in the FDA’s prior determination that CDER would lead the review of a marketing
application  for  Mydcombi  would  adversely  impact  its  development  timeline  and  significantly  raise  our  costs  to  complete  clinical
development and obtain regulatory approval for Mydcombi.

Mydcombi is a drug product for mydriasis that is intended to be administered to a patient via our Optejet dispenser, which uses
our microdose array print, or MAP, technology. In October 2021, we received a CRL from the FDA, which in part informed us that pre-
filled or co-packaged ophthalmic drug dispenser products like Mydcombi have been reclassified as drug-device combination products. If
the designation were to be changed, or if either CDER or CDRH were to institute additional requirements for the approval of Mydcombi,
we could be required to complete clinical studies with more patients and over longer periods of time than is currently anticipated. This
would  significantly  increase  the  anticipated  cost  and  timeline  to  completion  of  Mydcombi’s  development  and  require  us  to  raise
additional funds. The FDA may determine that the results of our completed clinical trials are not sufficiently robust or convincing and
require additional clinical and/or nonclinical studies prior to approval of Mydcombi. Because Mydcombi is our lead product candidate,
the  impact  of  either  a  change  in  the  lead  FDA  review  center  or  the  imposition  of  additional,  currently  unanticipated  requirements  for
approval  could  be  significant  to  us  and  have  a  material  adverse  effect  on  the  prospects  for  developing  Mydcombi,  as  well  as  on  our
business and our financial condition.

Furthermore, we anticipate that our other product candidates in development, MicroPine and MicroLine, will also be considered
drug/device combination products because, like Mydcombi, they are also pre-filled or co-packaged ophthalmic drug dispenser products
intended for use only with the Optejet dispenser.

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Even if we receive regulatory approval for any of our product candidates, we will be subject to ongoing regulatory obligations and
continued regulatory review, which may result in significant additional expense. Additionally, our product candidates, if approved,
could  be  subject  to  post-market  study  requirements,  marketing  and  labeling  restrictions,  and  even  recall  or  market  withdrawal  if
unanticipated safety issues are discovered following approval. In addition, we may be subject to penalties or other enforcement action
if we fail to comply with regulatory requirements.

If the FDA or a comparable foreign regulatory authority approves any of our product candidates, the manufacturing processes,
labeling,  packaging,  distribution,  storage,  advertising,  promotion,  import,  export,  recordkeeping,  monitoring,  and  reporting  of  our
product will be subject to extensive and ongoing regulatory requirements. These requirements include submissions of safety and other
post-marketing information and reports, establishment registration and listing, as well as continued compliance with cGMPs and GCP
requirements for any clinical trials that we conduct post-approval. Any regulatory approvals that we receive for our product candidates
may  also  be  subject  to  limitations  on  the  approved  indicated  uses  for  which  the  product  may  be  marketed  or  to  the  conditions  of
approval,  or  contain  requirements  for  potentially  costly  post-marketing  studies,  including  Phase  IV  clinical  trials,  and  surveillance  to
monitor the safety and efficacy of the product.

The FDA may require a REMS in order to approve our product candidates, which could entail requirements for a medication
guide, physician communication plans or additional elements to ensure safe use, such as restricted distribution methods, patient registries
and  other  risk  minimization  tools.  Later  discovery  of  previously  unknown  problems  with  a  product,  including  adverse  events  of
unanticipated  severity  or  frequency,  or  with  our  third-party  manufacturers  or  manufacturing  processes,  or  failure  to  comply  with
regulatory requirements, may result in, among other things:

● restrictions on the marketing or manufacturing of the product, withdrawal of the product from the market, or voluntary or

mandatory product recalls;

● revision to the labeling, including limitations on approved uses or the addition of additional warnings, contraindications or

other safety information, including boxed warnings;

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

● imposition of a REMS, which may include distribution or use restrictions;

● requirements to conduct additional post-market clinical trials to assess the safety of the product;

● fines, warning letters or other regulatory enforcement action;

● refusal by the FDA to approve pending applications or supplements to approved applications filed by us;

● suspension, limitation, or withdrawal of marketing approvals;

● suspension of any of our ongoing clinical trials;

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

● consent decrees, corporate integrity agreements, debarment, or exclusion from federal health care programs; and

● injunctions or the imposition of civil or criminal penalties;

Any  government  investigation  of  alleged  violations  of  law  would  be  expected  to  require  us  to  expend  significant  time  and
resources  in  response  and  could  generate  adverse  publicity.  Any  failure  to  comply  with  ongoing  regulatory  requirements  may
significantly and adversely affect our ability to develop and commercialize our products and our value and operating results would be
adversely affected.

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In  addition,  the  FDA’s  and  other  comparable  foreign  regulatory  authorities’  policies  may  change  and  additional  government
regulations may be enacted that could prevent, limit or delay regulatory approval of our product candidates. If we are slow or unable to
adapt to changes in existing requirements or the adoption of new requirements or policies, or if we are not able to maintain regulatory
compliance, we may lose any marketing approval that we may have obtained, which would adversely affect our business, prospects and
ability to achieve or sustain profitability.

Even  if  we  obtain  FDA  approval  for  any  of  our  product  candidates  in  the  United  States,  we  may  never  obtain  approval  for  or
commercialize any of them in any other jurisdiction, which would limit our ability to realize their full market potential.

In  order  to  market  any  products  in  any  particular  jurisdiction,  we  must  establish  and  comply  with  numerous  and  varying
regulatory requirements on a country-by-country basis regarding safety and efficacy. Obtaining and maintaining regulatory approval of
our product candidates in one jurisdiction does not guarantee that we will be able to obtain or maintain regulatory approval in any other
jurisdiction,  while  a  failure  or  delay  in  obtaining  regulatory  approval  in  one  jurisdiction  may  have  a  negative  effect  on  the  regulatory
approval process in other jurisdictions. For example, approval by the FDA in the United States does not ensure approval by regulatory
authorities  in  other  countries  or  jurisdictions.  However,  the  failure  to  obtain  approval  in  one  jurisdiction  may  negatively  impact  our
ability to obtain approval elsewhere.

Drug  product  approval  procedures  vary  among  jurisdictions  and  can  involve  requirements  and  administrative  review  periods
different  from,  and  greater  than,  those  in  the  United  States,  including  additional  preclinical  studies  or  clinical  trials  as  clinical  trials
conducted in one jurisdiction may not be accepted by regulatory authorities in other jurisdictions. Seeking foreign regulatory approval
could result in difficulties and increased costs for us and require additional preclinical studies or clinical trials which could be costly and
time consuming. In many jurisdictions, a product candidate must be approved for reimbursement before it can be approved for sale in
that jurisdiction. In some cases, the price that we intend to charge for our products is also subject to approval.

Regulatory requirements can vary widely from country to country and could delay or prevent the introduction of our products in
those countries. We do not have any product candidates approved for sale in any jurisdiction, including in international markets, and we
do not have experience in obtaining regulatory approval in international markets. If we fail to comply with regulatory requirements in
international markets or to obtain and maintain required approvals, or if regulatory approvals in international markets are delayed, our
target market will be reduced and our ability to realize the full market potential of any product we develop will be unrealized.

Regulatory approval by the FDA or comparable foreign regulatory authorities is limited to those specific indications and conditions
for  which  approval  has  been  granted,  and  we  may  be  subject  to  substantial  fines,  criminal  penalties,  injunctions,  or  other
enforcement actions if we are determined to be promoting the use of our products for unapproved or “off-label” uses, or in a manner
inconsistent with the approved labeling, resulting in damage to our reputation and business.

We  must  comply  with  requirements  concerning  advertising  and  promotion  for  any  product  candidates  for  which  we  obtain
marketing approval. Promotional communications with respect to therapeutics are subject to a variety of legal and regulatory restrictions
and  continuing  review  by  the  FDA  or  comparable  foreign  regulatory  and  governmental  authorities,  Department  of  Justice,  Office  of
Inspector General for the U.S. Department of Health and Human Services, state attorneys general, members of Congress, and the public.
When the FDA or comparable foreign regulatory authorities grant regulatory approval for a product candidate, the regulatory approval is
limited to those specific uses and indications for which a product is approved. If we are not able to obtain FDA or comparable foreign
regulatory authority approval for desired uses or indications for our current product candidates and any future product candidates, we
may not market or promote them for those indications and uses, referred to as off-label uses, and our business, financial condition, results
of operations, stock price and prospects will be materially harmed. We also must sufficiently substantiate any claims that we make for
our products, including claims comparing our products to other companies’ products, which may require additional nonclinical studies or
clinical trials, and must abide by the FDA or a comparable foreign regulatory or governmental authority’s strict requirements regarding
the content of promotion and advertising.

While physicians may choose to prescribe products for uses that are not described in the product’s labeling and for uses that
differ from those tested in clinical trials and approved by the regulatory authorities, we and any third parties engaged on our behalf are
prohibited  from  marketing  and  promoting  the  products  for  indications  and  uses  that  are  not  specifically  approved  by  the  FDA  or
comparable foreign regulatory authorities. Regulatory authorities in the United States generally do not restrict or regulate the behavior of
physicians in their choice of treatment within the practice of medicine. Regulatory authorities do, however, restrict communications by
pharmaceutical companies concerning off-label use.

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If we are found to have impermissibly promoted any of our current product candidates and any future product candidates, we
may  become  subject  to  significant  liability  and  government  sanctions  or  enforcement  actions.  The  FDA  and  other  agencies  actively
enforce  the  laws  and  regulations  regarding  product  promotion,  particularly  those  prohibiting  the  promotion  of  off-label  uses,  and  a
company that is found to have improperly promoted a product may be subject to significant sanctions. The federal government has levied
large civil and criminal fines against companies for alleged improper promotion and has enjoined several companies from engaging in
off-label  promotion.  The  FDA  has  also  requested  that  companies  enter  into  consent  decrees  or  permanent  injunctions  under  which
specified promotional conduct is changed or curtailed.

In the United States, engaging in the impermissible promotion of our products, following approval, for off-label uses can also
subject us to false claims and other litigation under federal and state statutes. These include fraud and abuse and consumer protection
laws,  which  can  lead  to  civil  and  criminal  penalties  and  fines,  agreements  with  governmental  authorities  that  materially  restrict  the
manner  in  which  we  promote  or  distribute  therapeutic  products  and  conduct  our  business.  These  restrictions  could  include  corporate
integrity agreements, suspension or exclusion from participation in federal and state healthcare programs, and suspension and debarment
from  government  contracts  and  refusal  of  orders  under  existing  government  contracts.  These  False  Claims  Act  lawsuits  against
manufacturers of drugs and biologics have increased significantly in volume and breadth, leading to several substantial civil and criminal
settlements pertaining to certain sales practices and promoting products for off-label uses. In addition, False Claims Act lawsuits may
expose  manufacturers  to  follow-on  claims  by  private  payors  based  on  fraudulent  marketing  practices.  This  growth  in  litigation  has
increased the risk that a pharmaceutical company will have to defend a false claim action, pay settlement fines or restitution, as well as
criminal and civil penalties, agree to comply with burdensome reporting and compliance obligations, and be excluded from Medicare,
Medicaid, or other federal and state healthcare programs. If we do not lawfully promote our approved products, if any, we may become
subject to such litigation and, if we do not successfully defend against such actions, those actions may have a material adverse effect on
our business, financial condition, results of operations, stock price and prospects.

In the United States, the promotion of pharmaceutical products are subject to additional FDA requirements and restrictions on
promotional statements. If after one or more of our current or future product candidates obtains marketing approval the FDA determines
that our promotional activities violate its regulations and policies pertaining to product promotion, it could request that we modify our
promotional materials or subject us to regulatory or other enforcement actions, including issuance of warning letters or untitled letters,
suspension or withdrawal of an approved product from the market, requests for recalls, payment of civil fines, disgorgement of money,
imposition  of  operating  restrictions,  injunctions  or  criminal  prosecution,  and  other  enforcement  actions.  Similarly,  industry  codes  in
foreign jurisdictions may prohibit companies from engaging in certain promotional activities and regulatory agencies in various countries
may  enforce  violations  of  such  codes  with  civil  penalties.  If  we  become  subject  to  regulatory  and  enforcement  actions  our  business,
financial condition, results of operations, stock price and prospects will be materially harmed.

Furthermore, the use of our products for indications other than those approved by the FDA or comparable foreign regulatory
authorities may not effectively treat such conditions. Any such off-label use of our product candidates could harm our reputation in the
marketplace  among  physicians  and  patients.  There  may  also  be  increased  risk  of  injury  to  patients  if  physicians  attempt  to  use  our
products for these uses for which they are not approved, which could lead to product liability suits that that might require significant
financial and management resources and that could harm our reputation.

Our  relationships  with  customers,  health  care  providers,  physicians,  prescribers,  purchasers,  third-party  payors,  charitable
organizations and patients will be subject to applicable anti-kickback, fraud and abuse and other health care laws and regulations,
which  could  expose  us  to  criminal  sanctions,  civil  penalties,  contractual  damages,  reputational  harm  and  diminished  profits  and
future earnings.

Although we do not currently have any products on the market, upon commercialization of Mydcombi, MicroPine, MicroLine,
or any of our future product candidates, if approved, we will be subject to additional health care statutory and regulatory requirements
and  oversight  by  federal  and  state  governments  in  the  United  States  as  well  as  foreign  governments  in  the  jurisdictions  in  which  we
conduct our business. Health care providers, physicians and third-party payors in the United States and elsewhere play a primary role in
the  recommendation  and  prescription  of  biopharmaceutical  products.  Arrangements  with  third-party  payors  and  customers  can  expose
biopharmaceutical manufacturers to broadly applicable fraud and abuse and other health care laws and regulations, including, without
limitation, the federal Anti-Kickback Statute, or the AKS, and the FCA, which may constrain the business or financial arrangements and
relationships  through  which  such  companies  sell,  market  and  distribute  biopharmaceutical  products.  In  particular,  the  research  of  our
product  candidates,  as  well  as  the  promotion,  sales  and  marketing  of  health  care  items  and  services,  as  well  as  certain  business
arrangements  in  the  health  care  industry,  are  subject  to  extensive  laws  designed  to  prevent  fraud,  kickbacks,  self-dealing  and  other
abusive practices. These laws and regulations may restrict or prohibit a wide range of pricing, discounting, marketing and promotion,

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structuring  and  commission(s),  certain  customer  incentive  programs  and  other  business  arrangements  generally.  Activities  subject  to
these laws also involve the improper use of information obtained in the course of patient recruitment for clinical trials.

The  health  care  laws  that  may  affect  us  include:  the  federal  fraud  and  abuse  laws,  including  the  AKS;  false  claims  and  civil
monetary  penalties  laws,  including  the  False  Claims  Act  and  Civil  Monetary  Penalties  Law;  federal  data  privacy  and  security  laws,
including  HIPAA,  as  amended  by  HITECH;  and  the  federal  Physician  Payments  Sunshine  Act  which  requires  us  to  report  to  CMS
annually any transfers of value made to physicians (defined broadly to include doctors, dentists, optometrists, podiatrists, chiropractors,
and other advanced practice health care professionals), certain non-physician health care practitioners and teaching hospitals as well as
ownership and investment interests held by physicians and their immediate family members. In addition, many states have similar laws
and  regulations  that  may  differ  from  each  other  and  federal  law  in  significant  ways,  thus  complicating  compliance  efforts.  Moreover,
several  states  require  biopharmaceutical  companies  to  comply  with  the  biopharmaceutical  industry’s  voluntary  compliance  guidelines
and  the  relevant  compliance  guidance  promulgated  by  the  federal  government  and  may  require  manufacturers  to  report  information
related to payments and other transfers of value to physicians and other health care providers or marketing expenditures. Additionally,
some state and local laws require the registration of biopharmaceutical sales representatives in the jurisdiction.

The scope and enforcement of each of these laws is uncertain and subject to rapid change in the current environment of health
care  reform,  especially  in  light  of  the  lack  of  applicable  precedent  and  regulations.  Ensuring  business  arrangements  comply  with
applicable  health  care  laws,  as  well  as  responding  to  possible  investigations  by  government  authorities,  can  be  time-  and  resource-
consuming and can divert a company’s attention from other aspects of its business.

It  is  possible  that  governmental  and  enforcement  authorities  will  conclude  that  our  business  practices  may  not  comply  with
current or future statutes, regulations or case law interpreting applicable fraud and abuse or other health care laws and regulations. If any
such actions are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could have a
significant impact on our business, including the imposition of significant civil, criminal and administrative penalties, damages, fines,
disgorgement, imprisonment, reputational harm, possible exclusion from participation in federal and state funded health care programs,
contractual damages and the curtailment or restricting of our operations, as well as additional reporting obligations and oversight if we
become subject to a corporate integrity agreement or other agreement to resolve allegations of non-compliance with these laws. Further,
if any of the physicians or other health care providers or entities with whom we expect to do business is found not to be in compliance
with applicable laws, they may be subject to significant criminal, civil or administrative sanctions, including exclusions from government
funded  health  care  programs.  Any  action  for  violation  of  these  laws,  even  if  successfully  defended,  could  cause  a  biopharmaceutical
manufacturer to incur significant legal expenses and divert management’s attention from the operation of the business. Therefore, even if
we are successful in defending against any such actions that may be brought against us, our business may be impaired. Prohibitions or
restrictions on sales or withdrawal of future marketed products could materially affect business in an adverse way.

Healthcare legislative reform measures may have a material adverse effect on our financial condition or results of operations.

In  the  United  States,  there  have  been  and  continue  to  be  a  number  of  legislative  initiatives  to  contain  healthcare  costs.  For
example,  in  March  2010,  the  Patient  Protection  and  Affordable  Care  Act,  or  the  ACA,  was  passed.  The  ACA  was  a  sweeping  law
intended to broaden access to health insurance, reduce or constrain the growth of health care spending, enhance remedies against fraud
and abuse, add new transparency requirements for health care and health insurance industries, impose new taxes and fees on the health
industry and impose additional health policy reforms. As another example, the 2021 Consolidated Appropriations Act, which was signed
into law on December 27, 2020, incorporated extensive health care provisions and amendments to existing laws, including a requirement
that  all  manufacturers  of  drugs  and  biological  products  covered  under  Medicare  Part  B  report  the  product’s  average  sales  price  to  the
Department of Health and Human Services (HHS) as of January 1, 2022, as well as several changes to the statutes governing FDA’s drug
and biologic programs.

Since its enactment, there have been judicial and Congressional challenges to certain aspects of the ACA, and as a result, certain
sections  of  the  ACA  have  not  been  fully  implemented  or  have  been  effectively  repealed  through  Executive  Orders  and/or  executive
agency actions. However, following several years of litigation in the federal courts, in June 2021, the U.S. Supreme Court upheld the
ACA  when  it  dismissed  a  legal  challenge  to  the  ACA’s  constitutionality.  Further  legislative  and  regulatory  changes  under  the  ACA
remain  possible,  but  it  is  unknown  what  form  any  such  changes  or  any  law  would  take,  and  how  or  whether  it  may  affect  the
biopharmaceutical industry as a whole or our business in the future. We expect that changes or additions to the ACA, the Medicare and
Medicaid  programs,  such  as  changes  stemming  from  other  healthcare  reform  measures,  especially  with  regard  to  healthcare  access,
financing or other legislation in individual states, could have a material adverse effect on the health care industry in the United States.

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Further,  over  the  past  several  years  there  has  been  heightened  governmental  scrutiny  over  the  manner  in  which
biopharmaceutical manufacturers set prices for their marketed products, which has resulted in several U.S. Congressional inquiries and
proposed and enacted federal and state legislation designed to, among other things, bring more transparency to product pricing, review
the relationship between pricing and manufacturer patient programs, and reform government program reimbursement methodologies for
drug products. The probability of success of these newly announced policies, many of which have been subjected to legal challenge in
the  federal  court  system,  and  their  potential  impact  on  the  U.S.  prescription  drug  marketplace  is  unknown.  There  are  likely  to  be
continued political and legal challenges associated with implementing these reforms as they are currently envisioned. For example, in
July 2021, President Biden issued a sweeping executive order on promoting competition in the American economy that includes several
mandates pertaining to the pharmaceutical and health care insurance industries, and called on HHS to release a comprehensive plan to
combat  high  prescription  drug  prices.  The  drug  pricing  plan  released  by  HHS  in  September  2021  in  response  to  the  executive  order
makes clear that the Biden Administration supports aggressive action to address rising drug prices, including allowing HHS to negotiate
the cost of Medicare Part B and D drugs, but such significant changes will require either new legislation to be passed by Congress or
time-consuming  administrative  actions.  Accordingly,  there  remains  a  large  amount  of  uncertainty  regarding  the  federal  government’s
approach to making pharmaceutical treatment costs more affordable for patients.

Most recently, in August 2022, President Biden signed into the law the Inflation Reduction Act of 2022, or the IRA. Among
other things, the IRA has multiple provisions that may impact the prices of drug products that are both sold into the Medicare program
and throughout the United States. Starting in 2023, a manufacturer of a drug or biological product covered by Medicare Parts B or D
must pay a rebate to the federal government if the product’s price increases faster than the rate of inflation. This calculation is made on a
drug product by drug product basis and the amount of the rebate owed to the federal government is directly dependent on the volume of a
drug  product  that  is  paid  for  by  Medicare  Parts  B  or  D.  Additionally,  starting  in  payment  year  2026,  CMS  will  negotiate  drug  prices
annually  for  a  select  number  of  single  source  Part  D  drugs  without  generic  or  biosimilar  competition.  CMS  will  also  negotiate  drug
prices for a select number of Part B drugs starting for payment year 2028. If a drug product is selected by CMS for negotiation, it is
expected that the revenue generated from such drug will decrease. The effect of the Inflation Reduction Act of 2022 on our business and
the  healthcare  industry  in  general  is  not  yet  known.  There  remains  a  large  amount  of  uncertainty  regarding  the  federal  government’s
approach to making pharmaceutical treatment costs more affordable for patients.

At  the  state  level,  legislatures  have  increasingly  passed  legislation  and  implemented  regulations  designed  to  control
pharmaceutical  and  biological  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain
product access and marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from
other  countries  and  bulk  purchasing.  For  example,  California  requires  pharmaceutical  manufacturers  to  notify  certain  purchasers,
including health insurers and government health plans at least 60 days before any scheduled increase in the wholesale acquisition cost, or
WAC, of their product if the increase exceeds 16%, and further requires pharmaceutical manufacturers to explain whether a change or
improvement in the product necessitates such an increase. Similarly, Vermont requires pharmaceutical manufacturers to disclose price
information on certain prescription drugs, and to provide notification to the state if introducing a new drug with a WAC in excess of the
Medicare Part D specialty drug threshold. In December 2020, the U.S. Supreme Court also held unanimously that federal law does not
preempt  the  states’  ability  to  regulate  pharmaceutical  benefit  managers,  or  PBMs,  and  other  members  of  the  healthcare  and
pharmaceutical  supply  chain,  an  important  decision  that  may  lead  to  further  and  more  aggressive  efforts  by  states  in  this  area.  The
Federal Trade Commission in mid-2022 also launched sweeping investigations into the practices of the PBM industry that could lead to
additional  federal  and  state  legislative  or  regulatory  proposals  targeting  such  entities’  operations,  pharmacy  networks,  or  financial
arrangements.  Significant  efforts  to  change  the  PBM  industry  as  it  currently  exists  in  the  United  States  may  affect  the  entire
pharmaceutical supply chain and the business of other stakeholders, including biopharmaceutical developers like us. Legally mandated
price controls on payment amounts by third-party payors or other restrictions could harm our business, results of operations, financial
condition and prospects. In addition, regional healthcare authorities and individual hospitals are increasingly using bidding procedures to
determine what pharmaceutical products and which suppliers will be included in their prescription drug and other healthcare programs.
This  could  reduce  the  ultimate  demand  for  our  product  candidates,  if  approved,  or  put  pressure  on  our  product  pricing,  which  could
negatively affect our business, results of operations, financial condition and prospects.

We  cannot  predict  the  likelihood,  nature  or  extent  of  government  regulation  that  may  arise  from  future  legislation  or
administrative or executive action. We expect that additional federal and state health care reform measures will be adopted in the future,
any  of  which  could  limit  the  amounts  that  federal  and  state  governments  will  pay  for  health  care  products  and  services,  which  could
result in limited coverage and reimbursement and reduced demand for our products, once approved, or additional pricing pressures.

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We are subject to anti-corruption laws, as well as export control laws, customs laws, sanctions laws and other laws governing our
operations. If we fail to comply with these laws, we could be subject to civil or criminal penalties, other remedial measures and legal
expenses, be precluded from developing manufacturing and selling products outside the United States or be required to develop and
implement costly compliance programs, which could adversely affect our business, results of operations and financial condition.

We are subject to anti-corruption laws, as well as export control laws, customs laws, sanctions laws and other laws governing
our operations. If we fail to comply with these laws, we could be subject to civil or criminal penalties, other remedial measures and legal
expenses,  be  precluded  from  developing  manufacturing  and  selling  products  outside  the  United  States  or  be  required  to  develop  and
implement costly compliance programs, which could adversely affect our business, results of operations and financial condition.

Our operations are subject to anti-corruption laws, including the United States Foreign Corrupt Practices Act, or FCPA, and the
United  Kingdom  Bribery  Act  2010,  or  Bribery  Act,  which  apply  wherever  we  do  business  around  the  world.  We  may  also  become
subject to local anti-corruption laws in countries where we may do business in the future, such as Canada’s Corruption of Foreign Public
Officials  Act,  the  Criminal  Law  and  Anti-unfair  Competition  Law  of  the  People’s  Republic  of  China,  the  Hong  Kong  Prevention  of
Bribery Ordinance, and the Act on Preventing Bribery of Foreign Public Officials in International Business Transactions, or OECD Anti-
Bribery Convention, enacted by the Organisation for Economic Co-operation and Development, and adopted by South Korea along with
more than 40 other countries, and which is designed to criminalize bribery of public officials in connection with international business
transactions. The Bribery Act, FCPA, the OECD Anti-Bribery Convention, and similar international treaties and various countries’ local
anti-corruption laws, referred to as Anti-Corruption Laws, generally prohibit us, our officers, and our employees and intermediaries from
bribing, being bribed or making other prohibited payments to government officials or other persons to obtain or retain business or gain
some other business advantage. Compliance with the FCPA, for example, is expensive and difficult, particularly in countries in which
corruption is a recognized problem. In addition, the FCPA presents particular challenges in the pharmaceutical industry, because, in many
countries, hospitals are operated by the government, and doctors and other hospital employees are considered foreign officials. Certain
payments  to  hospitals  in  connection  with  clinical  trials  and  other  work  have  been  deemed  to  be  improper  payments  to  government
officials and have led to FCPA enforcement actions.

We may in the future operate in jurisdictions that pose a high risk of potential violations of Anti-Corruption Laws, and we may
participate  in  collaborations  and  relationships  with  third  parties  whose  actions  could  potentially  subject  us  to  liability  under  Anti-
Corruption Laws. In addition, we cannot predict the nature, scope or effect of future regulatory requirements to which our international
operations might be subject or the manner in which existing laws might be administered or interpreted. As we expand our operations
outside  of  the  United  States,  we  will  need  to  dedicate  additional  resources  to  comply  with  numerous  laws  and  regulations  in  each
jurisdiction in which we plan to operate.

We  are  also  subject  to  other  laws  and  regulations  governing  our  potential  international  operations,  including  regulations
administered  by  the  governments  of  the  United  Kingdom  and  the  United  States,  and  authorities  in  the  European  Union,  including
applicable  export  control  regulations,  economic  sanctions  on  countries  and  persons,  customs  requirements  and  currency  exchange
regulations, collectively referred to as the Trade Control laws. In addition, various laws, regulations and executive orders also restrict the
use and dissemination outside of the United States, or the sharing with certain non-United States nationals, of information classified for
national security purposes, as well as certain products and technical data relating to those products. If we expand our presence outside of
the  United  States,  it  will  require  us  to  dedicate  additional  resources  to  comply  with  these  laws,  and  these  laws  may  preclude  us  from
developing, manufacturing, or selling certain products and product candidates outside of the United States, which could limit our growth
potential and increase our development costs.

We  might  not  be  completely  effective  in  ensuring  our  compliance  with  all  applicable  Anti-Corruption  Laws  or  other  legal
requirements, including Trade Control laws. If we are not in compliance with Anti-Corruption Laws or Trade Control laws, we may be
subject to criminal and civil penalties, disgorgement and other sanctions and remedial measures, and legal expenses, which could have an
adverse impact on our business, financial condition, results of operations and liquidity. The SEC also may suspend or bar issuers from
trading  securities  on  United  States  exchanges  for  violations  of  the  FCPA’s  accounting  provisions.  Any  investigation  of  any  potential
violations of Anti-Corruption Laws or Trade Control laws by U.K., U.S. or other authorities could also have an adverse impact on our
reputation, our business, results of operations and financial condition.

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Inadequate funding for the FDA, the SEC and other government agencies could hinder their ability to hire and retain key leadership
and  other  personnel,  prevent  new  products  and  services  from  being  developed  or  commercialized  in  a  timely  manner  or  otherwise
prevent  those  agencies  from  performing  normal  business  functions  on  which  the  operation  of  our  business  may  rely,  which  could
negatively impact our business.

The  ability  of  the  FDA  to  review  and  approve  new  products  can  be  affected  by  a  variety  of  factors,  including  government
budget and funding levels, ability to hire and retain key personnel and accept the payment of user fees, and statutory, regulatory, and
policy changes. Average review times at the agency have fluctuated in recent years as a result. In addition, government funding of the
SEC and other government agencies on which our operations may rely, including those that fund research and development activities is
subject to the political process, which is inherently fluid and unpredictable.

Disruptions at the FDA and other agencies may also slow the time necessary for new drugs to be reviewed and/or approved by
necessary  government  agencies,  which  would  adversely  affect  our  business.  For  example,  over  the  last  several  years,  the  U.S.
government has shut down several times and certain regulatory agencies, such as the FDA and the SEC, have had to furlough critical
FDA,  SEC  and  other  government  employees  and  stop  critical  activities.  The  coronavirus  pandemic  has  also  adversely  affected  the
operations of necessary government agencies. If a prolonged government shutdown occurs, it could significantly impact the ability of the
FDA  to  timely  review  and  process  our  regulatory  submissions,  which  could  have  a  material  adverse  effect  on  our  business.  Further,
future  government  shutdowns  could  impact  our  ability  to  access  the  public  markets  and  obtain  necessary  capital  in  order  to  properly
capitalize  and  continue  our  operations.  In  addition,  competing  demands  from  other  companies  or  issues  can  affect  the  timeliness  for
which the FDA can review and process our regulatory submissions.

RISKS RELATED TO OUR BUSINESS OPERATIONS AND MANAGING GROWTH

We are highly dependent on the services of our senior management team, including our Chief Executive Officer, and if we are not
able  to  retain  these  members  of  our  management  team  or  recruit  and  retain  additional  management,  clinical,  scientific  and  sales
personnel, our business will be harmed.

We are highly dependent on our senior management team, including our Chief Executive Officer. The employment agreements
we have with our executive officers do not prevent such persons from terminating their employment with us at any time. The loss of the
services of any of these persons could impede the achievement of our research, development and commercialization objectives.

In addition, we are dependent on our continued ability to attract, retain and motivate highly qualified additional management,
clinical,  scientific,  and  sales  personnel.  If  we  are  not  able  to  retain  our  management  and  to  attract,  on  acceptable  terms,  additional
qualified personnel necessary for the continued development of our business and commercialization of our product candidates, we might
not be able to sustain our operations or grow.

We might not be able to attract or retain qualified personnel in the future due to the intense competition for qualified personnel
among biotechnology, pharmaceutical and other businesses. Many of the other medical technology companies that we compete against
for  qualified  personnel  and  consultants  have  greater  financial  and  other  resources,  different  risk  profiles  and  a  longer  history  in  the
industry  than  we  do.  They  also  may  provide  more  diverse  opportunities  and  better  chances  for  career  advancement.  Some  of  these
characteristics may be more appealing to high-quality candidates and consultants than what we have to offer. If we are unable to continue
to attract, retain and motivate high-quality personnel and consultants to accomplish our business objectives, the rate and success at which
we can discover and develop drug candidates and our business will be limited and we may experience constraints on our development
objectives.

Our future performance will also depend, in part, on our ability to successfully integrate newly hired executive officers into our

management team and our ability to develop an effective working relationship among senior management.

We have limited corporate infrastructure and may experience difficulties in managing growth.

As  of  March  30,  2023,  we  had  only  41  full  time  employees  and  we  rely  on  third-party  contractors  for  the  provision  of
professional and other services. As our development and commercialization plans and strategies develop, we expect to need additional
managerial, operational, sales, marketing, financial, legal and other resources. Our management may need to divert a disproportionate
amount of its attention away from our day-to-day operations and devote a substantial amount of time to managing these growth activities.
We might not be able to effectively manage the expansion of our operations, which may result in weaknesses in our infrastructure,

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operational inefficiencies, loss of business opportunities, loss of employees and reduced productivity among remaining employees. Our
expected  growth  could  require  significant  capital  expenditures  and  may  divert  financial  resources  from  other  projects,  such  as  the
development  of  our  current  and  potential  future  drug  candidates.  If  our  management  is  unable  to  effectively  manage  our  growth,  our
expenses  may  increase  more  than  expected,  our  ability  to  generate  and  grow  revenue  could  be  reduced  and  we  might  not  be  able  to
implement  our  business  strategy.  Our  future  financial  performance,  our  ability  to  commercialize  drug  candidates,  develop  a  scalable
infrastructure and compete effectively will depend, in part, on our ability to effectively manage any future growth.

We rely upon information technology and any failure, inadequacy, interruption or security lapse of that technology, including any
cyber security incidents, could harm our ability to operate our business effectively.

Our  business  operations  could  suffer  in  the  event  of  system  failure.  Despite  the  implementation  of  security  measures,  our
internal  computer  systems  and  those  of  our  contract  research  organizations,  and  other  contractors  and  consultants  are  vulnerable  to
damage from computer viruses, unauthorized access, natural disasters, terrorism, war and telecommunication and electrical failures. If
such an event were to occur and cause interruptions in our operations, it could result in a material disruption of our drug development
programs. For example, the loss of clinical trial data from completed or ongoing or planned clinical trials could result in delays in our
regulatory  approval  efforts  and  significantly  increase  our  costs  to  recover  or  reproduce  the  data.  To  the  extent  that  any  disruption  or
security breach were to result in a loss of or damage to our data or applications, or inappropriate disclosure of confidential or proprietary
information, we could incur liability and further development of our product candidates could be delayed.

Our employees, principal investigators, consultants and commercial partners may engage in misconduct or other improper activities,
including non-compliance with regulatory standards and requirements and insider trading.

We are exposed to the risk of fraud or other misconduct by our employees, principal investigators, consultants and commercial
partners. Misconduct by these parties could include intentional failures to comply with the regulations of the FDA and other comparable
foreign regulatory authorities, provide accurate information to the FDA and other comparable foreign regulatory authorities, comply with
healthcare  fraud  and  abuse  laws  and  regulations  in  the  United  States  and  in  other  jurisdictions,  report  financial  information  or  data
accurately or disclose unauthorized activities to us. In particular, sales, marketing and business arrangements in the healthcare industry
are subject to extensive laws and regulations intended to prevent fraud, misconduct, kickbacks, self-dealing and other abusive practices.
These laws and regulations may restrict or prohibit a wide range of pricing, discounting, marketing and promotion, sales commission,
customer  incentive  programs  and  other  business  arrangements.  Such  misconduct  could  also  involve  the  improper  use  of  information
obtained  in  the  course  of  clinical  trials,  which  could  result  in  regulatory  sanctions  and  cause  serious  harm  to  our  reputation.  It  is  not
always possible to identify and deter employee misconduct, and the precautions we take to detect and prevent this activity may not be
effective in controlling unknown or unmanaged risks or losses or in protecting us from governmental investigations or other actions or
lawsuits  stemming  from  a  failure  to  comply  with  these  laws  or  regulations.  If  any  such  actions  are  instituted  against  us  those  actions
could  have  a  significant  impact  on  our  business,  including  the  imposition  of  significant  civil,  criminal  and  administrative  penalties,
damages, fines, disgorgement, imprisonment, exclusion from government funded healthcare programs, such as Medicare and Medicaid,
contractual damages, reputational harm, diminished profits and future earnings, additional reporting obligations and oversight if subject
to a corporate integrity agreement or other agreement to resolve allegations of non-compliance with these laws, and the curtailment or
restructuring of our operations.

RISKS RELATED TO OUR DEPENDENCE ON THIRD PARTIES

We  rely  on  third  parties  to  conduct,  supervise,  and  monitor  our  clinical  trials  and  perform  some  of  our  research  and  preclinical
studies.  If  these  third  parties  do  not  satisfactorily  carry  out  their  contractual  duties  or  fail  to  meet  expected  deadlines,  our
development programs may be delayed or subject to increased costs, each of which may have an adverse effect on our business and
prospects.

We do not have the ability to conduct all aspects of our preclinical testing or clinical trials ourselves. As a result, we are and
expect to remain dependent on third parties to conduct our current and future preclinical studies and clinical trials. CROs that manage our
preclinical studies and clinical trials as well as clinical investigators, including in investigator-initiated clinical trials, and consultants play
a significant role in the conduct of our preclinical studies and clinical trials and the subsequent collection and analysis of data. The timing
of the initiation and completion of these studies and trials will therefore be partially controlled by such third parties and may result in
delays to our development programs. Nevertheless, we are responsible for ensuring that each of our preclinical studies and clinical trials
is conducted in accordance with the applicable protocol, legal requirements, and scientific standards, and our reliance on the CROs and
other third parties does not relieve us of our regulatory responsibilities. We and our CROs are required to comply with GLP and GCP
requirements, which are regulations and guidelines enforced by the FDA and comparable foreign regulatory authorities

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for  all  of  our  product  candidates  in  clinical  development.  Regulatory  authorities  enforce  these  GLP  and  GCP  requirements  through
periodic inspections of preclinical study sites, trial sponsors, clinical trial investigators and clinical trial sites. If we or any of our CROs
or  clinical  trial  sites,  including  clinical  trial  sites  in  investigator-initiated  clinical  trials,  fail  to  comply  with  applicable  GLP  or  GCP
requirements,  the  data  generated  in  our  preclinical  studies  and  clinical  trials  may  be  deemed  unreliable,  and  the  FDA  or  comparable
foreign  regulatory  authorities  may  require  us  to  perform  additional  preclinical  or  clinical  trials  before  approving  our  marketing
applications. In addition, our clinical trials must be conducted with product produced under cGMP regulations. Our failure to comply
with these regulations may require us to stop and/or repeat clinical trials, which would delay the marketing approval process. We also are
required  to  register  ongoing  clinical  trials  and  post  the  results  of  completed  clinical  trials  on  a  government-sponsored  database,
clinicaltrials.gov, within specified timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions.

There  is  no  guarantee  that  any  such  CROs,  clinical  trial  investigators  or  other  third  parties  on  which  we  rely  will  devote
adequate time and resources to our development activities or perform as contractually required. If any of these third parties fails to meet
expected  deadlines,  adhere  to  our  clinical  protocols  or  comply  with  applicable  regulatory  requirements,  otherwise  performs  in  a
substandard manner, or terminates its engagement with us, the timelines for our development programs may be extended or delayed or
our development activities may be suspended or terminated. If any of our clinical trial sites terminates for any reason, we may experience
the  loss  of  follow-up  information  on  subjects  enrolled  in  such  clinical  trials  unless  we  are  able  to  transfer  those  subjects  to  another
qualified  clinical  trial  site,  which  may  be  difficult  or  impossible.  In  addition,  clinical  trial  investigators  for  our  clinical  trials  or
investigator-initiated clinical trials may serve as scientific advisors or consultants to us from time to time and may receive cash or equity
compensation in connection with such services. If these relationships and any related compensation result in perceived or actual conflicts
of interest, or the FDA or any comparable foreign regulatory authority concludes that the financial relationship may have affected the
interpretation of the trial, the integrity of the data generated at the applicable clinical trial site may be questioned and the utility of the
clinical trial itself may be jeopardized, which could result in the delay or rejection of any marketing application we submit by the FDA or
any comparable foreign regulatory authority. Any such delay or rejection could prevent us from commercializing our product candidates.

If any of our relationships with these third parties terminate, we may not be able to enter into arrangements with alternative third
parties  on  commercially  reasonable  terms,  or  at  all.  Further,  under  certain  circumstances,  these  third  parties  may  terminate  their
agreements with us upon prior written notice. Entering into arrangements with alternative CROs, clinical trial investigators or other third
parties involves additional cost and requires management focus and time, in addition to requiring a transition period when a new CRO,
clinical  trial  investigator  or  other  third  party  begins  work.  If  third  parties  do  not  successfully  carry  out  their  contractual  duties  or
obligations  or  meet  expected  deadlines,  if  they  need  to  be  replaced  or  if  the  quality  or  accuracy  of  the  clinical  data  they  obtain  are
compromised due to the failure to adhere to our clinical protocols, regulatory requirements or for other reasons, any clinical trials such
third parties are associated with may be extended, delayed or terminated, and we may not be able to obtain marketing approval for or
successfully commercialize our product candidates. As a result, we believe that our financial results and the commercial prospects for our
product  candidates  in  the  subject  indication  would  be  harmed,  our  costs  could  increase  and  our  ability  to  generate  revenue  could  be
delayed.

Furthermore,  any  CROs  we  contract  with  or  clinical  investigators  that  conduct  investigator-initiated  studies  involving  our
product candidates 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,  meet  expected  deadlines  or  conduct  the  clinical  trials  in  accordance  with  regulatory
requirements  or  the  corresponding  protocols,  as  applicable,  we  will  not  be  able  to  obtain,  or  may  be  delayed  in  obtaining,  marketing
approvals  for  our  product  candidates  and  will  not  be  able  to,  or  may  be  delayed  in  our  efforts  to,  successfully  commercialize  our
products.

We  are  contracting  with  third  parties  for  the  manufacture  of  components  of  our  product  candidates,  particularly  for
commercialization, just as we do to provide materials required for the production of the Optejet and for some of our current research
and development activities. 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  and  commercialization
efforts.

We do not currently operate and might not be able to timely implement adequate internal manufacturing facilities for all of the
components necessary for clinical or commercial production of our product candidates. In addition, we rely on, and expect to continue to
rely on, a number of third parties for the supply of parts, formulations, active pharmaceutical ingredients, and other materials required for
our  research  and  development  activities.  If  we  are  unable  to  establish  adequate  manufacturing  processes  internally  or  to  reach  and
maintain agreements with third parties to help us, our research and development, manufacturing, and commercialization activities would
be delayed.

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We rely on third parties to provide the materials required for our research and development activities. Reliance on third-party
providers  may  expose  us  to  more  risk  than  if  we  were  to  manufacture  our  product  candidates  ourselves.  We  do  not  control  the
manufacturing  processes  of  the  third-party  suppliers  we  contract  with  and  are  dependent  on  those  third  parties  for  the  production  of
components of our product candidates in accordance with relevant applicable regulations, such as cGMP, which includes, among other
things,  quality  control,  quality  assurance  and  the  maintenance  of  records  and  documentation.  In  complying  with  the  manufacturing
regulations of the FDA and other comparable foreign regulatory authorities, we and our third-party suppliers must spend significant time,
money  and  effort  in  the  areas  of  design  and  development,  testing,  production,  record-keeping  and  quality  control  to  assure  that  the
products meet applicable specifications and other regulatory requirements. If either we or our third-party suppliers fail to comply with
these  requirements,  we  may  be  subject  to  regulatory  enforcement  action,  including  the  seizure  of  products  and  shutting  down  of
production.

We do not currently have any agreements with third-party suppliers for the long-term commercial supply of components for our
product candidates. We may be unable to conclude agreements for commercial supply with a sufficient number of suppliers or may be
unable to do so on acceptable terms. If we are unable to reach acceptable agreements with a sufficient number of suppliers of materials,
our research and development activities will be delayed and our ability to implement our business plan will be compromised.

Our  manufacturing  process  is  complicated  and  expensive  and  it  requires  months  of  advance  planning.  We  rely  on  a  limited
number of manufacturers for our current supply of product candidates and may need to rely on them extensively for adequate supply of
our products during commercialization. If we were unable to acquire the necessary amount of deliverables to complete our clinical trials
and ultimately commercialize our products, our progress could be delayed substantially.

Even if we are able to establish and maintain agreements with third-party manufacturers, reliance on third-party manufacturers

entails additional risks, including:

● reliance on the third party for regulatory, compliance and quality assurance;

● the possible breach of the manufacturing agreement by the third party;

● the possible misappropriation of our proprietary information, including our trade secrets and know-how; and

● the possible termination or nonrenewal of the agreement by the third party at a time that is costly or inconvenient for us.

We or our third-party suppliers may encounter shortages in the raw materials or active pharmaceutical ingredients necessary to
produce  our  product  candidates  in  the  quantities  needed  for  our  clinical  trials  or,  if  our  product  candidates  are  approved,  in  sufficient
quantities  for  commercialization  or  to  meet  an  increase  in  demand,  as  a  result  of  capacity  constraints  or  delays  or  disruptions  in  the
market for the raw materials or active pharmaceutical ingredients, including shortages caused by the purchase of such raw materials or
active pharmaceutical ingredients by our competitors or others. The failure by us or our third-party suppliers to obtain the raw materials
or  active  pharmaceutical  ingredients  necessary  to  manufacture  sufficient  quantities  of  our  product  candidates,  may  have  a  material
adverse effect on our business.

Our  third-party  suppliers  may  be  subject  to  inspection  and  approval  by  regulatory  authorities  before  we  can  commence  the
manufacture and sale of any of our product candidates, and thereafter are subject to ongoing inspection from time to time. Our third-party
suppliers may not be able to comply with cGMP regulations or similar regulatory requirements outside of the United States. Our failure,
or the failure of our third-party suppliers, to comply with applicable regulations could result in regulatory actions, such as the issuance of
FDA  Form  483  notices  of  observations,  warning  letters  or  sanctions  being  imposed  on  us,  including  clinical  holds,  fines,  injunctions,
civil  penalties,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,  seizures  or  recalls  of  product  candidates  or  drugs,
operating restrictions and criminal prosecutions, any of which could significantly and adversely affect supplies of our products. If any of
our  third-party  suppliers  fails  to  comply  with  cGMP  or  other  applicable  manufacturing  regulations,  our  ability  to  develop  and
commercialize our product candidates could suffer significant interruptions.

Any  disruption,  such  as  a  fire,  natural  hazards  or  vandalism  at  our  third-party  suppliers  could  significantly  interrupt  our
manufacturing capability. We currently do not have alternative production plans in place or disaster-recovery facilities available. In case
of a disruption, we will have to establish alternative component supply sources. This would require substantial capital on our part, which
we  may  not  be  able  to  obtain  on  commercially  acceptable  terms  or  at  all.  Additionally,  we  would  likely  experience  months  of
manufacturing delays as we build facilities or locate alternative suppliers and seek and obtain necessary regulatory approvals. If this

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occurs, we will be unable to satisfy manufacturing needs on a timely basis, if at all. If changes to third-party suppliers occur, then there
also may be changes to manufacturing processes inherent in the setup of new operations for our product candidates and any products that
may  obtain  approval  in  the  future.  Any  such  changes  could  require  the  conduct  of  bridging  studies  before  we  can  use  any  materials
produced  at  new  facilities  or  under  new  processes  in  clinical  trials  or,  for  any  products  reaching  approval,  in  our  commercial  supply.
Further, business interruption insurance may not adequately compensate us for any losses that may occur and we would have to bear the
additional  cost  of  any  disruption.  For  these  reasons,  a  significant  disruptive  event  of  any  third-party  suppliers  could  have  drastic
consequences, including placing our financial stability at risk.

Our product candidates and any drugs that we may develop may compete with other product candidates and drugs for access to
manufacturing  facilities.  There  are  no  assurances  we  would  be  able  to  enter  into  similar  commercial  arrangements  with  other
manufacturers  that  operate  under  cGMP  regulations  and  other  applicable  regulatory  requirements  and  that  might  be  capable  of
manufacturing  for  us.  Any  performance  failure  on  the  part  of  our  existing  or  future  suppliers  could  delay  clinical  development  or
marketing approval.

If  we  were  to  experience  an  unexpected  loss  of  supply  of  or  if  any  supplier  were  unable  to  meet  our  clinical  or  commercial
demand for any of our product candidates, we could experience delays in our planned clinical studies or commercialization. For example,
the  COVID-19  pandemic  may  impact  our  ability  to  procure  sufficient  supplies  for  the  development  of  our  current  and  future  product
candidates, and the extent of such impacts will depend on the severity and duration of the spread of the virus and the actions undertaken
to contain COVID-19 or treat its effects. We could be unable to find alternative suppliers of acceptable quality and experience that can
produce and supply appropriate volumes at an acceptable cost or on favorable terms. Moreover, our suppliers are often subject to strict
manufacturing  requirements  and  rigorous  testing  requirements,  which  could  limit  or  delay  production.  The  long  transition  periods
necessary to switch manufacturers and suppliers, if necessary, would significantly delay our clinical trials and, for any product candidates
that reach approval, the commercialization of our products, which would materially adversely affect our business, financial condition and
results of operation.

If  we,  our  service  providers  or  our  third-party  manufacturers  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.

If  we,  our  service  providers,  or  any  third-party  manufacturers  fail  to  comply  with  laws  regulating  the  protection  of  the
environment and health and human safety, we could be subject to enforcement actions and our business prospects could be adversely
affected.

Our research and development activities, and the research and development activities of our service providers and third-party
manufacturers, may involve the use of hazardous materials and chemicals or the maintenance of various flammable and toxic chemicals.
Failure to adequately handle and dispose of these materials could lead to liabilities for resulting damages, which could be substantial. We
also may be subject to numerous environmental, health and workplace safety laws and regulations, including those governing laboratory
procedures, exposure to blood-home pathogens and the handling of bio-hazardous materials.

If we, our service providers, or any third-party manufacturers fail to comply with applicable federal, state or foreign laws or
regulations, we could be subject to enforcement actions, which could adversely affect our ability to develop, market and sell our product
candidates  successfully  and  could  harm  our  reputation  and  lead  to  reduced  acceptance  of  our  product  candidates.  These  enforcement
actions may include:

● restrictions on, or prohibitions against, marketing our product candidates;

● restrictions on importation of our product candidates;

● suspension of review or refusal to approve new or pending applications;

● suspension or withdrawal of product approvals;

● product seizures;

● injunctions; and

● civil and criminal penalties and fines.

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RISKS RELATED TO OUR INTELLECTUAL PROPERTY AND POTENTIAL LITIGATION

Our success depends on our ability to protect our intellectual property and proprietary technology.

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

If the scope of the patent protection we obtain is not sufficiently broad, we might not be able to prevent others from developing
and  commercializing  technology  and  products  similar  or  identical  to  ours.  The  degree  of  patent  protection  we  require  to  successfully
compete in the marketplace may be unavailable or severely limited in some cases and might not adequately protect our rights or permit
us to gain or keep any competitive advantage. Although we enter into non-disclosure and confidentiality agreements with parties who
have access to confidential or patentable aspects of our research and development output, such as our employees, contractors and other
third  parties,  any  of  these  parties  may  breach  the  agreements  and  disclose  such  output  before  a  patent  application  is  filed,  thereby
jeopardizing our ability to seek patent protection. In addition, publications of discoveries in the scientific literature often lag behind the
actual discoveries, and patent applications in the United States and other jurisdictions are typically not published until 18 months after
filing, or in some cases not at all. Therefore, we cannot be certain that we were the first to make the inventions claimed in our patents or
pending patent applications, or that we were the first to file for patent protection of such inventions.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and
factual questions, and has been the subject of much litigation in recent years. As a result, the issuance, scope, validity, enforceability, and
commercial  value  of  our  patent  rights  may  be  uncertain.  Our  pending  and  future  patent  applications  might  not  result  in  patents  being
issued  which  protect  our  technology  or  product  candidates  or  which  effectively  prevent  others  from  commercializing  competitive
technologies and product candidates. In addition, the coverage claimed in a patent application can be significantly reduced before the
patent is issued, and its scope can be reinterpreted after issuance. Even if our patent applications issue as patents, they might not issue in
a  form  that  will  provide  us  with  any  meaningful  protection,  prevent  competitors  or  other  third  parties  from  competing  with  us,  or
otherwise provide us with any competitive advantage. In addition, changes in either the patent laws 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. In addition, the
laws of foreign countries might not protect our rights to the same extent or in the same manner as the laws of the United States. For
example,  patent  laws  in  various  jurisdictions,  including  significant  commercial  markets  such  as  Europe,  restrict  the  patentability  of
methods of treatment of the human body more than United States law does.

Some of our future patents and patent applications may be co-owned with third parties. If we are unable to obtain an exclusive
license to any such third-party co-owners’ interest in such patents or patent applications, such co-owners may be able to license their
rights  to  other  third  parties,  including  our  competitors,  and  our  competitors  could  market  competing  products  and  technology.  In
addition, we would need the cooperation of any such co-owners of our patents in order to enforce such patents against third parties, and
such cooperation might not be provided to us. Furthermore, we, or any future partners, collaborators, or licensees, may fail to identify
patentable aspects of inventions made in the course of development and commercialization activities before it is too late to obtain patent
protection on them. Therefore, we may miss potential opportunities to strengthen our patent position. Any of the foregoing could have a
material adverse effect on our business, financial condition, results of operations, and prospects.

Our  patents  covering  our  proprietary  technology  may  be  subject  to  challenge,  narrowing,  circumvention  and  invalidation  by  third
parties.

Any of our patents may be challenged, narrowed, circumvented, or invalidated by third parties. The issuance of a patent is not
conclusive as to its inventorship, scope, validity, or enforceability, and our patents may be challenged in the courts or patent offices in the
United States and abroad. We may be subject to a third party preissuance submission of prior art to the USPTO or become involved in
opposition, derivation, revocation, reexamination, post-grant and inter partes 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.

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Moreover, we may have to participate in interference proceedings declared by the USPTO to determine priority of invention or in post-
grant  challenge  proceedings,  such  as  oppositions  in  a  foreign  patent  office,  that  challenge  priority  of  invention  or  other  features  of
patentability. Such challenges may result in loss of patent rights, loss of exclusivity, or in patent claims being narrowed, invalidated, or
held  unenforceable,  which  could  limit  our  ability  to  stop  others  from  using  or  commercializing  similar  or  identical  technology  and
products, or limit the duration of the patent protection of our technology and product candidates. Such proceedings also may result in
substantial cost and require significant time from our scientists and management, even if the eventual outcome is favorable to us.

In addition, our competitors and other third parties may be able to circumvent our patents by developing similar or alternative
technologies or products in a non-infringing manner. For example, a third party may develop a competitive therapy that provides benefits
similar to our product candidates but that uses a technology that falls outside the scope of our patent protection. Our competitors may
also seek approval to market generic versions of any approved products and in connection with seeking such approval may claim that our
patents  are  invalid,  unenforceable  or  not  infringed.  In  these  circumstances,  we  may  need  to  defend  or  assert  our  patents,  or  both,
including by filing lawsuits alleging patent infringement. In any of these types of proceedings, a court or other agency with jurisdiction
may find our patents invalid or unenforceable, or that our competitors are competing in a non-infringing manner. Thus, even if we have
valid  and  enforceable  patents,  these  patents  still  might  not  provide  protection  against  competing  products  or  processes  sufficient  to
achieve our business objectives. If the patent protection provided by the patents and patent applications we hold or pursue with respect to
our  product  candidates  is  not  sufficiently  broad  to  impede  such  competition,  our  ability  to  successfully  commercialize  our  product
candidates  could  be  negatively  affected,  which  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of
operations, and prospects.

We cannot be sure that we were the first to make the technologies claimed in our patents or patent applications or that we were the
first to file for patent protection.

Assuming the other requirements for patentability are met, currently, the first to file a patent application is generally entitled to
the  patent.  However,  prior  to  March  16,  2013,  in  the  United  States,  the  first  to  invent  was  entitled  to  the  patent.  Publications  of
discoveries  in  the  scientific  literature  often  lag  behind  the  actual  discoveries,  and  patent  applications  in  the  United  States  and  other
jurisdictions are not published until 18 months after filing, or in some cases not at all. Therefore, we cannot be certain that we were the
first to make the inventions claimed in our patents or pending patent applications, or that we were the first to file for patent protection of
such inventions. Similarly, we cannot be certain that parties from whom we may license or purchase patent rights were the first to make
relevant  claimed  inventions  or  were  the  first  to  file  for  patent  protection  for  them.  If  third  parties  have  filed  patent  applications  on
inventions claimed in our patents or applications on or before March 15, 2013, an interference proceeding in the United States can be
initiated by such third parties to determine the first to invent any of the subject matter covered by the patent claims of our applications. If
third parties have filed such applications after March 15, 2013, a derivation proceeding in the United States can be initiated by such third
parties to determine whether our invention was derived from theirs.

The patent application process is subject to numerous risks and there can be no assurance that we will be successful in obtaining
patents for which we have applied.

Pending  patent  applications  cannot  be  enforced  against  third  parties  practicing  the  technology  claimed  in  such  applications
unless and until a patent issues from such applications. The patent application process is subject to numerous risks and uncertainties, and
there can be no assurance that we or any of our future development partners will be successful in protecting our product candidates by
obtaining and defending patents. These risks and uncertainties include the following:

● the  USPTO  and  various  foreign  governmental  patent  agencies  require  compliance  with  a  number  of  procedural,
documentary, fee payment and other provisions during the patent process. There are situations in which noncompliance can
result in abandonment or lapse of a patent or patent application, resulting in partial or complete loss of patent rights in the
relevant  jurisdiction.  In  such  an  event,  competitors  might  be  able  to  enter  the  market  earlier  than  would  otherwise  have
been the case;

● the coverage claimed in a patent application can be significantly reduced before the patent is issued, and its scope can be

reinterpreted after issuance;

● patent applications might not result in any patents being issued;

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● patents  that  may  be  issued  or  in-licensed  may  be  challenged,  invalidated,  modified,  revoked,  circumvented,  narrowed,

found to be unenforceable or otherwise might not provide any competitive advantage;

● our competitors, many of whom have substantially greater resources and many of whom have made significant investments
in competing technologies, may seek or may have already obtained patents that will limit, interfere with or eliminate our
ability to make, use, and sell our potential product candidates;

● there  may  be  significant  pressure  on  the  U.S.  government  and  international  governmental  bodies  to  limit  the  scope  of
patent  protection  both  inside  and  outside  the  United  States  for  disease  treatments  that  prove  successful,  as  a  matter  of
public policy regarding worldwide health concerns; and

● countries other than the United States may have patent laws less favorable to patentees than those upheld by United States
courts, allowing foreign competitors a better opportunity to create, develop and market competing product candidates.

Any of the foregoing events could have a material adverse effect on our business, financial condition, results of operations, and

prospects.

It is difficult and costly to protect our intellectual property and our proprietary technologies, and we might not be able to ensure their
protection.

Our commercial success will depend in part on obtaining and maintaining patent protection and trade secret protection for the
composition, use and structure of our products and product candidates, the methods used to manufacture them, the related therapeutic
targets and associated methods of treatment as well as on successfully defending these patents against potential third-party challenges.
Our ability to protect our products and product candidates from unauthorized making, using, selling, offering to sell or importing by third
parties is dependent on the extent to which we have rights under valid and enforceable patents that cover these activities.

The  ultimate  determination  by  the  USPTO  or  by  a  court  or  other  trier  of  fact  in  the  United  States,  or  corresponding  foreign
national  patent  offices  or  courts,  on  whether  a  claim  meets  all  requirements  of  patentability  cannot  be  assured.  Although  we  have
conducted searches for third-party publications, patents and other information that may affect the patentability of claims in our various
patent applications and patents, we cannot be certain that all relevant information has been identified. Accordingly, we cannot predict the
breadth of claims that may be allowed or enforced in our patents or patent applications, in our licensed patents or patent applications or
in third-party patents.

We cannot provide assurances that any of our patent applications will be found to be patentable, including over our own prior art
patents,  or  will  issue  as  patents.  Neither  can  we  make  assurances  as  to  the  scope  of  any  claims  that  may  issue  from  our  pending  and
future  patent  applications  nor  to  the  outcome  of  any  proceedings  by  any  potential  third  parties  that  could  challenge  the  patentability,
validity  or  enforceability  of  our  patents  and  patent  applications  in  the  United  States  or  foreign  jurisdictions.  Any  such  challenge,  if
successful, could limit patent protection for our products and product candidates and/or materially harm our business.

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

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

● we  might  not  be  able  to  generate  sufficient  data  to  support  full  patent  applications  that  protect  the  entire  breadth  of

developments in one or more of our programs;

● it is possible that one or more of our pending patent applications will not become an issued patent or, if issued, that the
patent(s) will be insufficient to protect our technology, provide us with a basis for commercially viable products or provide
us with any competitive advantages;

● if  our  pending  applications  issue  as  patents,  they  may  be  challenged  by  third  parties  as  not  infringed,  invalid  or

unenforceable under United States or foreign laws; or

● if issued, the patents under which we hold rights might not be valid or enforceable.

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In  addition,  to  the  extent  that  we  are  unable  to  obtain  and  maintain  patent  protection  for  one  of  our  products  or  product
candidates  or  in  the  event  that  such  patent  protection  expires,  it  may  no  longer  be  cost-effective  to  extend  our  portfolio  by  pursuing
additional development of a product or product candidate for follow-on indications. Any of the foregoing could have a material adverse
effect on our business, financial condition, results of operations, and prospects.

Obtaining  and  maintaining  patent  protection  of  our  technologies  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 non-compliance with these requirements.

Periodic  maintenance  fees,  renewal  fees,  annuity  fees  and  various  other  governmental  fees  on  patents  and  applications  are
required  to  be  paid  to  the  USPTO  and  various  governmental  patent  agencies  outside  of  the  United  States  in  several  stages  over  the
lifetime  of  the  patents  and  applications.  The  USPTO  and  various  non-  U.S.  governmental  patent  agencies  require  compliance  with  a
number of procedural, documentary, fee payment and other similar provisions during the patent application process and after a patent has
issued. There are situations in which non-compliance can result in abandonment or lapse of the patent or patent application, resulting in
partial or complete loss of patent rights in the relevant jurisdiction. Under the terms of some of our licenses or future licenses, we may
not  have  the  ability  to  maintain  or  prosecute  patents  in  the  portfolio,  and  must  therefore  rely  on  third  parties  to  comply  with  these
requirements. Failure by us or our licensors to maintain protection of our patent portfolio could have a material adverse effect on our
business, financial condition, results of operations, and prospects.

In addition, 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, for example with respect to proper priority claims, inventorship, claim scope, or requests for patent term adjustments.
If we fail to establish, maintain or protect such patents and other intellectual property rights, such rights may be reduced or eliminated. If
any  of  our  present  or  future  partners,  collaborators,  licensees,  or  licensors,  are  not  fully  cooperative  or  disagree  with  us  as  to  the
prosecution, maintenance or enforcement of any patent rights, such patent rights could be compromised. If there are material defects in
the  form,  preparation,  prosecution,  or  enforcement  of  our  patents  or  patent  applications,  such  patents  may  be  invalid  and/or
unenforceable, and such applications may never result in valid, enforceable patents. Any of these outcomes could impair our ability to
prevent  competition  from  third  parties,  which  may  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of
operations, and prospects.

Patent terms may be inadequate to protect our competitive position on our products for an adequate amount of time and if we do not
obtain protection under the Hatch-Waxman Amendments and similar non- U.S. legislation for extending the term of patents covering
each of our product candidates, our business may be materially harmed.

Patents  have  a  limited  lifespan.  In  the  United  States,  the  natural  expiration  of  a  patent  is  generally  20  years  after  it  is  filed.
Various extensions may be available, however, the life of a patent, and the protection it affords, is limited. Given the amount of time
required for the development, testing and regulatory review of new product candidates, patents protecting such candidates might expire
before  or  shortly  after  such  candidates  are  commercialized.  As  a  result,  our  patent  portfolio  might  not  provide  us  with  adequate  and
continuing patent protection sufficient to exclude others from commercializing products similar to our product candidates.

Depending upon the timing, duration and conditions of FDA marketing approval of our product candidates, one or more of our
U.S.  patents  may  be  eligible  for  limited  patent  term  extension  under  the  Drug  Price  Competition  and  Patent  Term  Restoration  Act  of
1984, referred to as the Hatch-Waxman Amendments, and similar legislation in the European Union. The Hatch-Waxman Amendments
permit a patent term extension of up to five years for a patent covering an approved product as compensation for effective patent term
lost during product development and the FDA regulatory review process. A patent term extension cannot extend the remaining term of a
patent beyond a total of 14 years from the date of product approval, only one patent may be extended and only those claims covering the
approved drug, a method for using it, or a method for manufacturing it may be extended. However, we might not receive an extension if
we fail to apply within applicable deadlines, fail to apply prior to expiration of relevant patents or otherwise fail to satisfy applicable
requirements. Moreover, the length of the extension could be less than we request. If we are unable to obtain patent term extension or the
term of any such extension is less than we request, the period during which we can enforce our patent rights for that product will be
shortened  and  our  competitors  may  obtain  approval  to  market  competing  products  sooner.  As  a  result,  our  revenue  from  applicable
products  could  be  reduced  and  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of  operations,  and
prospects.

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

Our  success  is  heavily  dependent  on  intellectual  property,  particularly  patents.  Obtaining  and  enforcing  patents  in  the
biopharmaceutical  industry  involves  both  technological  and  legal  complexity  and  is  therefore  costly,  time  consuming  and  inherently
uncertain. The Leahy-Smith America Invents Act, or the America Invents Act, reformed U.S. patent law in part by changing the U.S.
patent system from a “first to invent” system to a “first inventor to file” system, expanding the definition of prior art, and developing a
post-grant review system. This legislation changed U.S. patent law in a way that may weaken our ability to obtain patent protection in the
United States for those applications filed after March 16, 2013.

Further,  the  America  Invents  Act  created  new  procedures  to  challenge  the  validity  of  issued  patents  in  the  United  States,
including post-grant review and inter partes review proceedings, which some third parties have been using to cause the cancellation of
selected or all claims of issued patents of competitors. For a patent with an effective filing date of March 16, 2013 or later, a petition for
post-grant review can be filed by a third party in a nine-month window from issuance of the patent. A petition for inter partes review can
be filed immediately following the issuance of a patent if the patent has an effective filing date prior to March 16, 2013. A petition for
inter  partes  review  can  be  filed  after  the  nine-month  period  for  filing  a  post-grant  review  petition  has  expired  for  a  patent  with  an
effective filing date of March 16, 2013 or later. Post-grant review proceedings can be brought on any ground of invalidity, whereas inter
partes review proceedings can only raise an invalidity challenge based on published prior art and patents. These adversarial actions at the
USPTO review patent claims without the presumption of validity afforded to U.S. patents in lawsuits in U.S. federal courts, and use a
lower burden of proof than used in litigation in U.S. federal courts. Therefore, it is generally considered easier for a competitor or third
party to have a U.S. patent invalidated in a USPTO post-grant review or inter partes review proceeding than invalidated in a litigation in
a U.S. federal court. If any of our patents are challenged by a third party in such a USPTO proceeding, there is no guarantee that we, our
licensors or collaborators will be successful in defending the patent, which would result in a loss of the challenged patent right to us.

In addition, court rulings in cases such as Association for Molecular Pathology v. Myriad Genetics, Inc., BRCA1- & BRCA2-
Based Hereditary Cancer Test Patent Litigation, Promega Corp. v. Life Technologies Corp. and Abbvie Deutschland GmbH v. Janssen
Biotech, Inc. have narrowed the scope of patent protection available in certain circumstances and weakened the rights of patent owners in
certain  situations.  In  addition  to  increasing  uncertainty  with  regard  to  our  ability  to  obtain  patents  in  the  future,  this  combination  of
events has created uncertainty with respect to the value of patents once obtained. Depending on 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. Any changes to patent law in the United States or other jurisdictions that impairs our ability to protect our product
candidates could have a material adverse effect on our business, financial condition, results of operations, and prospects.

We might not be able to enforce our intellectual property rights throughout the world.

Filing, prosecuting, enforcing and defending patents on our product candidates in all countries throughout the world would be
prohibitively  expensive,  and  our  intellectual  property  rights  in  some  foreign  countries  can  be  less  extensive  than  those  in  the  United
States.  The  requirements  for  patentability  may  differ  in  certain  countries,  particularly  in  developing  countries;  thus,  even  in  countries
where we do pursue patent protection, there can be no assurance that any patents will issue with claims that cover our products.

Moreover, our ability to protect and enforce our intellectual property rights may be adversely affected by unforeseen changes in
foreign  intellectual  property  laws.  Many  companies  have  encountered  significant  problems  in  protecting  and  defending  intellectual
property  rights  in  certain  foreign  jurisdictions.  The  legal  systems  of  some  countries,  including  India,  China  and  other  developing
countries, do not favor the enforcement of patents and other intellectual property rights. This could make it difficult for us to stop the
infringement of our patents 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.  Consequently,  we  might  not  be  able  to
prevent third parties from practicing our inventions in certain foreign countries. Competitors may use our technologies in jurisdictions
where we have not obtained patent protection to develop and market their own products and, further, may export otherwise infringing
products to territories where we have patent protection, if our ability to enforce our patents to stop infringing activities is inadequate.
These products may compete with our products, and our patents or other intellectual property rights might not be effective or sufficient to
prevent them from competing.

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Agreements through which we license patent rights might not give us sufficient rights to permit us to pursue enforcement of our
licensed patents or defense of any claims asserting the invalidity of these patents (or control of enforcement or defense) of such patent
rights in all relevant jurisdictions as requirements may vary.

Proceedings to enforce our patent rights in foreign jurisdictions, whether or not successful, could result in substantial costs and
divert our efforts and resources from other aspects of our business. Moreover, such proceedings could put our patents at risk of being
invalidated  or  interpreted  narrowly  and  our  patent  applications  at  risk  of  not  issuing  and  could  provoke  third  parties  to  assert  claims
against  us.  We  might  not  prevail  in  any  lawsuits  that  we  initiate  and  the  damages  or  other  remedies  awarded,  if  any,  might  not  be
commercially meaningful. Furthermore, while we intend to protect our intellectual property rights in major markets for our products, we
cannot ensure that we will be able to initiate or maintain similar efforts in all jurisdictions in which we may wish to market our products.
Accordingly, our efforts to protect our intellectual property rights in such countries may be inadequate. Any of the foregoing could have
a material adverse effect on our business, financial condition, results of operations, and prospects.

If  we  are  sued  for  infringing,  misappropriating,  or  otherwise  violating  intellectual  property  rights  of  third  parties,  such  litigation
could be costly and time consuming and could prevent or delay us from developing or commercializing our product candidates.

Our commercial success depends, in part, on our ability to develop, manufacture, market and sell our product candidates without
infringing,  misappropriating,  or  otherwise  violating  the  intellectual  property  and  other  proprietary  rights  of  third  parties.  Third  parties
may  have  U.S.  and  non-U.S.  issued  patents  and  pending  patent  applications  relating  to  compounds,  methods  of  manufacturing
compounds and/or methods of use for the treatment of the disease indications for which we are developing our product candidates that
may cover our product candidates or approach to complement inhibition. If any third-party patents or patent applications are found to
cover our product candidates or their methods of use or manufacture, or our approach to complement inhibition, we might not be free to
manufacture  or  market  our  product  candidates  as  planned  without  obtaining  a  license,  which  might  not  be  available  on  commercially
reasonable terms, or at all.

There is a substantial amount of intellectual property litigation in the biotechnology and pharmaceutical industries, and we may
become party to, or threatened with, litigation or other adversarial proceedings regarding intellectual property rights with respect to our
product  candidates,  including  interference  and  post-grant  proceedings  before  the  USPTO.  There  may  be  third-party  patents  or  patent
applications with claims to materials, formulations, methods of manufacture or methods for treatment related to the composition, use or
manufacture of our product candidates. We cannot guarantee that any of our patent searches or analyses including, but not limited to, the
identification of relevant patents, the scope of patent claims or the expiration of relevant patents are complete or thorough, nor can we be
certain  that  we  have  identified  each  and  every  patent  and  pending  application  in  the  United  States  and  abroad  that  is  relevant  to  or
necessary for the commercialization of our product candidates in any jurisdiction. Because patent applications can take many years to
issue, there may be currently pending patent applications which may later result in issued patents that our product candidates may be
accused of infringing. In addition, third parties may obtain patents in the future and claim that use of our technologies infringes upon
these patents. Accordingly, third parties may assert infringement claims against us based on intellectual property rights that exist now or
arise  in  the  future.  The  outcome  of  intellectual  property  litigation  is  subject  to  uncertainties  that  cannot  be  adequately  quantified  in
advance. The pharmaceutical and biotechnology industries have produced a significant number of patents, and it might not always be
clear to industry participants, including us, which patents cover various types of products or methods of use or manufacture. The scope of
protection afforded by a patent is subject to interpretation by the courts, and the interpretation is not always uniform. If we are sued for
patent infringement, we would need to demonstrate that our product candidates, products or methods either do not infringe the patent
claims of the relevant patent or that the patent claims are invalid or unenforceable, and we might not be able to do this. Proving invalidity
is difficult. For example, in the United States, proving invalidity requires a showing of clear and convincing evidence to overcome the
presumption of validity enjoyed by issued patents. Even if we are successful in these proceedings, we may incur substantial costs and the
time and attention of our management and scientific personnel could be diverted in pursuing these proceedings, which could significantly
harm  our  business  and  operating  results.  In  addition,  we  might  not  have  sufficient  resources  to  bring  these  actions  to  a  successful
conclusion.  Further,  the  outcome  of  intellectual  property  litigation  is  subject  to  uncertainties  that  cannot  be  adequately  quantified  in
advance, including the demeanor and credibility of witnesses and the identity of any adverse party. This is especially true in intellectual
property cases that may turn on the testimony of experts as to technical facts upon which experts may reasonably disagree.

If we are found to infringe, misappropriate, or otherwise violate a third party’s intellectual property rights, we could be forced,
including  by  court  order,  to  cease  developing,  manufacturing  or  commercializing  the  infringing  product  candidate  or  product.
Alternatively,  we  may  be  required  to  obtain  a  license  from  such  third  party  in  order  to  use  the  infringing  technology  and  continue
developing,  manufacturing  or  marketing  the  infringing  product  candidate  or  product.  However,  we  might  not  be  able  to  obtain  any
required license on commercially reasonable terms or at all. Even if we were able to obtain a license, it could be non-exclusive, thereby

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giving our competitors access to the same technologies licensed to us; alternatively or additionally it could include terms that impede or
destroy our ability to compete successfully in the commercial marketplace. 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 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. Any of the foregoing could have a material adverse effect on our business, financial condition, results of operations, and
prospects.

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 and proprietary technology.

Many of our current and former employees and our licensors’ current and former employees, including our senior management,
were  previously  employed  at  universities  or  at  other  biotechnology  or  pharmaceutical  companies,  including  some  which  may  be
competitors or potential competitors. Although we try to ensure that our employees do not use the proprietary information or know-how
of  others  in  their  work  for  us,  we  may  be  subject  to  claims  that  we  or  these  employees  have  used  or  disclosed  intellectual  property,
including  trade  secrets  or  other  proprietary  information,  of  any  such  third  party.  Litigation  may  be  necessary  to  defend  against  such
claims.  If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose  valuable  intellectual  property
rights or personnel or sustain damages. Such intellectual property rights could be awarded to a third party, and we could be required to
obtain  a  license  from  such  third  party  to  commercialize  our  technology  or  products.  Such  a  license  might  not  be  available  on
commercially reasonable terms or at all. Even if we are successful in defending against such claims, litigation could result in substantial
costs and be a distraction to management.

In addition, while we typically require our employees, consultants and contractors who may be involved in the development of
intellectual  property  to  execute  agreements  assigning  such  intellectual  property  to  us,  we  may  be  unsuccessful  in  executing  such  an
agreement with each party who in fact develops intellectual property that we regard as our own, which may result in claims by or against
us related to the ownership of such intellectual property. If we fail in prosecuting or defending any such claims, in addition to paying
monetary damages, we may lose valuable intellectual property rights. Even if we are successful in prosecuting or defending against such
claims,  litigation  could  result  in  substantial  costs  and  be  a  distraction  to  our  senior  management  and  scientific  personnel.  Any  of  the
foregoing could have a material adverse effect on our business, financial condition, results of operations, and prospects.

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

Competitors  may  infringe,  misappropriate,  or  otherwise  violate  our  patents,  trademarks,  copyrights  or  other  intellectual
property. To counter infringement or unauthorized use, we may be required to file infringement claims, which can be expensive and time
consuming  and  divert  the  time  and  attention  of  our  management  and  scientific  personnel.  Any  claims  we  assert  against  perceived
infringers  could  provoke  these  parties  to  assert  counterclaims  against  us  alleging  that  we  infringe  their  patents,  in  addition  to
counterclaims asserting that our patents are invalid or unenforceable, or both. In any patent infringement proceeding, there is a risk that a
court will decide that a patent of ours is invalid or unenforceable, in whole or in part, and that we do not have the right to stop the other
party from using the invention at issue. There is also a risk that, even if the validity of such patents is upheld, the court will construe the
patent’s claims narrowly or decide that we do not have the right to stop the other party from using the invention at issue on the grounds
that our patent claims do not cover the invention. An adverse outcome in a litigation or proceeding involving one or more of our patents
could limit our ability to assert those patents against those parties or other competitors, and may curtail or preclude our ability to exclude
third parties from making and selling similar or competitive products. Similarly, if we assert trademark infringement claims, a court may
determine  that  the  marks  we  have  asserted  are  invalid  or  unenforceable,  or  that  the  party  against  whom  we  have  asserted  trademark
infringement has superior rights to the marks in question. In this case, we could ultimately be forced to cease use of such trademarks.

Further,  the  outcome  of  intellectual  property  litigation  is  subject  to  uncertainties  that  cannot  be  adequately  quantified  in
advance, including the demeanor and credibility of witnesses and the identity of any adverse party. This is especially true in intellectual
property cases that may turn on the testimony of experts as to technical facts upon which experts may reasonably disagree.

Even if we establish infringement, the court may decide not to grant an injunction against further infringing activity and instead
award only monetary damages, which might not be an adequate remedy. Furthermore, because of the substantial amount of discovery
required  in  connection  with  intellectual  property  litigation,  there  is  a  risk  that  some  of  our  confidential  information  could  be
compromised by disclosure during litigation. There could also be public announcements of the results of hearings, motions or other

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interim proceedings or developments. If securities analysts or investors perceive these results to be negative, it could adversely affect the
price  of  our  common  stock.  Moreover,  there  can  be  no  assurance  that  we  will  have  sufficient  financial  or  other  resources  to  file  and
pursue such infringement claims, which typically last for years before they are concluded. Even if we ultimately prevail in such claims,
the monetary cost of such litigation and the diversion of the attention of our management and scientific personnel could outweigh any
benefit  we  receive  as  a  result  of  the  proceedings.  Any  such  litigation  could  have  a  material  adverse  effect  on  our  business,  financial
condition, results of operations, and prospects.

If we fail to comply with our obligations under our existing and any future intellectual property licenses with third parties, we could
lose license rights that are important to our business.

We  may  be  reliant  upon  licenses  to  certain  patent  rights  and  proprietary  technology  form  third  parties  that  are  important  or
necessary  to  the  development  of  our  product  candidates.  These  and  other  licenses  might  not  provide  exclusive  rights  to  use  such
intellectual property and technology in all relevant fields of use and in all territories in which we may wish to develop or commercialize
our technology and products in the future. As a result, we might not be able to prevent competitors from developing and commercializing
competitive  products  in  territories  included  in  all  of  our  licenses.  Our  licensors  may  have  relied  on  third  party  consultants  or
collaborators or funds from third parties such that our licensors are not the sole and exclusive owners of the patents we in-license. This
could have a material adverse effect on our competitive position, business, financial conditions, results of operations and prospects.

In  addition,  the  agreements  under  which  we  license  patent  rights  might  not  give  us  control  over  patent  prosecution  or
maintenance, so that we might not be able to control which claims or arguments are presented and might not be able to secure, maintain,
or successfully enforce necessary or desirable patent protection from those patent rights. We cannot be certain that patent prosecution and
maintenance activities by our licensors will be conducted in compliance with applicable laws and regulations or will result in valid and
enforceable patents. Even if we are permitted to pursue such enforcement or defense, we will require the cooperation of our licensors,
and  cannot  guarantee  that  we  would  receive  it  and  on  what  terms.  We  cannot  be  certain  that  our  licensors  will  allocate  sufficient
resources or prioritize their or our enforcement of such patents or defense of such claims to protect our interests in any licensed patents.
If we cannot obtain patent protection, or enforce existing or future patents against third parties, it could have a material adverse effect on
our business, financial condition, results of operations, and prospects.

Further,  the  agreements  under  which  we  currently  license  intellectual  property  or  technology  to  or  from  third  parties  are
complex,  and  certain  provisions  in  such  agreements  may  be  susceptible  to  multiple  interpretations.  The  resolution  of  any  contract
interpretation disagreement that may arise could narrow what we believe to be the scope of our rights to the relevant intellectual property
or technology, or increase what we believe to be our financial or other obligations under the relevant agreement, either of which could
have  a  material  adverse  effect  on  our  business,  financial  conditions,  results  of  operations,  and  prospects.  Moreover,  if  disputes  over
intellectual  property  that  we  license  prevent  or  impair  our  ability  to  maintain  our  licensing  arrangements  on  commercially  acceptable
terms,  we  may  be  unable  to  successfully  develop  and  commercialize  the  affected  product  candidates,  which  could  have  a  material
adverse  effect  on  our  business,  financial  conditions,  results  of  operations,  and  prospects.  Disputes  may  arise  regarding  intellectual
property subject to a licensing 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 on intellectual property of the licensor that is not subject to the

licensing agreement;

● the sublicensing of patent and other rights under current and any future collaborative development relationships;

● our diligence obligations under any license agreement and what activities satisfy such obligations;

● the inventorship and ownership of inventions and know-how resulting from the joint creation or use of intellectual property

by our license counterparties and us and our partners; and

● the priority of invention of patented technology.

In spite of our efforts, our license counterparties might conclude that we have materially breached our license agreements and
might therefore terminate the license agreements, which may remove our ability to develop and commercialize the product candidates
and technology covered by these license agreements. If any in-licenses are terminated, competitors would have the freedom to seek

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regulatory approval of, and to market, products identical to ours. It is possible that we may be unable to obtain any additional licenses
that we require at a reasonable cost or on reasonable terms, if at all. In that event, we may be required to expend significant time and
resources to redesign our product candidates, technology, or the methods for manufacturing them or to develop or license replacement
technology, all of which might not be feasible on a technical or commercial basis. If we are unable to do so, we may be unable to develop
or  commercialize  the  affected  product  candidates,  which  could  harm  our  business,  financial  condition,  results  of  operations,  and
prospects  significantly.  Any  of  these  events  could  have  a  material  adverse  effect  on  our  competitive  position,  business,  financial
conditions, results of operations, and prospects.

If we are unable to protect the confidentiality of our trade secrets, the value of our technology could be negatively impacted and our
business would be harmed.

In addition to the protection afforded by patents, we also rely on trade secret protection for certain aspects of our intellectual
property. However, trade secrets are difficult to protect. 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, consultants, independent contractors, advisors,
contract  manufacturers,  suppliers  and  other  third  parties.  We  also  enter  into  confidentiality  and  invention  or  patent  assignment
agreements  with  employees  and  certain  consultants.  Any  party  with  whom  we  have  executed  such  an  agreement  may  breach  that
agreement and disclose our proprietary information, including our trade secrets, and we might not be able to obtain adequate remedies
for such breaches. Enforcing a claim that a party illegally disclosed or misappropriated a trade secret is difficult, expensive and time-
consuming, and the outcome is unpredictable. Additionally, if the steps taken to maintain our trade secrets are deemed inadequate, we
may have insufficient recourse against third parties for misappropriating the trade secret. Further, if any of our trade secrets were to be
lawfully obtained or independently developed by a competitor, we would have no right to prevent such third party, or those to whom they
communicate such technology or information, 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, it could have a material adverse effect on our business, financial
condition, results of operations, and prospects.

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

Our  trademarks  or  trade  names,  including  Optejet®,  may  be  challenged,  infringed,  circumvented  or  declared  generic  or
determined to be infringing on other marks. We rely on both registration and common law protection for our trademarks. We might not
be able to protect our rights to these trademarks and trade names or may be forced to stop using these names, which we need for name
recognition  by  potential  partners  or  customers  in  our  markets  of  interest.  During  trademark  registration  proceedings,  we  may  receive
rejections. Although we would be given an opportunity to respond to those rejections, we may be unable to overcome such rejections. In
addition,  in  the  USPTO  and  in  comparable  agencies  in  many  foreign  jurisdictions,  third  parties  are  given  an  opportunity  to  oppose
pending trademark applications and to seek to cancel registered trademarks. Opposition or cancellation proceedings may be filed against
our  trademarks,  and  our  trademarks  might  not  survive  such  proceedings.  If  we  are  unable  to  establish  name  recognition  based  on  our
trademarks and trade names, we might not be able to compete effectively and our business may be adversely affected.

RISKS RELATED TO OWNERSHIP OF OUR COMMON STOCK

A significant portion of our total outstanding shares may be sold into the market in the near future, which could cause the market
price of our common stock to drop significantly, even if our business is performing well.

Sales of a substantial number of shares of our common stock in the public market could occur at any time, subject to certain
restrictions. These sales, or the perception in the market that holders of a large number of shares intend to sell shares, could reduce the
market price of our common stock. As of March 28, 2023, we had 37,991,746 shares of common stock outstanding, 1,125,831 shares of
common  stock  issuable  upon  exercise  of  warrants  issued  in  the  private  placement  completed  in  March  2020,  which  may  be  resold
without restriction, and 4,870,130 shares of our common stock issuable upon exercise of warrants and pre-funded warrants issued in the
registered direct offering completed in March 2022.

The  price  of  our  common  stock  has  been,  and  may  continue  to  be,  volatile  and  may  fluctuate  substantially,  which  could  result  in
substantial losses for purchasers of our common stock.

The stock market historically has experienced extreme price and volume fluctuations, such as those seen in 2022. As a result of

this volatility, you might not be able to sell your common stock at or above the price at which you purchase it. From our IPO in

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January 2018 through March 30, 2023, the per share trading price of our common stock has been as high as $10.74 and as low as $1.50.
It might continue to fluctuate significantly in response to various factors, some of which are beyond our control. These factors include:

● general  economic,  industry  and  market  conditions,  including  as  a  result  of  the  evolving  coronavirus  pandemic  and

geopolitical events such as the Russian invasion of Ukraine;

● our ability to successfully conduct clinical trials, submit NDAs and gain marketing approval for our product candidates;

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

● the success of competitive products or technologies;

● commencing, maintaining, or terminating of licensing agreements and other collaborations;

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

● 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 clinical development programs;

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

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

analysts;

● our  inability  to  obtain  or  delays  in  obtaining  adequate  product  supply  for  any  approved  product  or  inability  to  do  so  at

acceptable prices;

● disputes or other developments relating to proprietary rights, including patents, litigation matters and our ability to obtain

patent protection for our technologies;

● significant lawsuits, including patent or stockholder litigation;

● 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;

● the other factors described in this “Risk Factors” section.

We have broad discretion in the use of our cash, including the net proceeds from our financings, and might not use them effectively.

Our  management  will  have  broad  discretion  in  the  application  of  our  cash,  including  the  net  proceeds  from  our  financing
transactions, and could spend our cash in ways that do not improve our results of operations or enhance the value of our common stock.
The failure by our management to apply these funds effectively could result in financial losses that could have a material adverse effect
on our business, cause the price of our common stock to decline and delay the development of our product candidates. Pending their use,
we may invest our cash, including the net proceeds from our financings, in a manner that does not produce income or that loses value.

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Our business is subject to changing regulations regarding corporate governance, disclosure controls, internal control over financial
reporting, and other compliance areas that will increase both our costs and the risk of noncompliance.

As a public company, we are subject to the reporting requirements of the Exchange Act, the Sarbanes-Oxley Act of 2002, or the
Sarbanes-Oxley  Act,  the  Dodd-Frank  Act,  and  the  rules  and  regulations  of  our  stock  exchange.  The  requirements  of  these  rules  and
regulations will increase our legal, accounting, and financial compliance costs, will make some activities more difficult, time-consuming,
and costly, and may also place undue strain on our personnel, systems, and resources.

The  Sarbanes-Oxley  Act  requires,  among  other  things,  that  we  maintain  effective  disclosure  controls  and  procedures  and
internal control over financial reporting. Commencing with our fiscal year ending December 31, 2018, we performed system and process
evaluation and testing of our internal control over financial reporting so that management could report on the effectiveness of our internal
control  over  financial  reporting,  as  required  by  Section  404  of  the  Sarbanes-Oxley  Act.  Our  compliance  with  Section  404  of  the
Sarbanes-Oxley Act requires that we incur substantial accounting expense and expend significant management efforts. Prior to our IPO,
we had never been required to test our internal controls within a specified period.

We are required to disclose changes made to our internal control and procedures on a quarterly basis. However, our independent
registered  public  accounting  firm  will  not  be  required  to  formally  attest  to  the  effectiveness  of  our  internal  control  over  financial
reporting  pursuant  to  Section  404  of  the  Sarbanes-Oxley  Act  until  we  are  no  longer  a  “smaller  reporting  company”  as  defined  in  the
rules of the SEC. If we are not able to comply with the requirements of Section 404 of the Sarbanes-Oxley Act in a timely manner, the
market  price  of  our  stock  could  decline  and  we  could  be  subject  to  sanctions  or  investigations  by  the  stock  exchange  on  which  our
common stock is listed, the SEC, or other regulatory authorities, which would require additional financial and management resources.

We may be adversely affected by the effects of inflation.

Inflation has the potential to adversely affect our liquidity, business, financial condition and results of operations by increasing
our overall cost structure. The existence of inflation in the economy has resulted in, and may continue to result in, higher interest rates
and capital costs, shipping costs, supply shortages, increased costs of labor, weakening exchange rates and other similar effects. Recently,
inflation  has  increased  throughout  the  U.S.  economy.  Inflation  can  adversely  affect  us  by  increasing  the  costs  of  clinical  trials  and
research, the development of our product candidates, administration and other costs of doing business. We may experience increases in
the  prices  of  labor  and  other  costs  of  doing  business.  In  an  inflationary  environment,  cost  increases  may  outpace  our  expectations,
causing us to use our cash and other liquid assets faster than forecasted. If this happens, we may need to raise additional capital to fund
our operations, which may not be available in sufficient amounts or on reasonable terms, if at all, sooner than expected.

Failure  to  develop  and  maintain  adequate  financial  controls  could  cause  us  to  have  material  weaknesses,  which  could  adversely
affect our operations and financial position.

An internal control system, no matter how well-designed, cannot provide absolute assurance that misstatements due to error or
fraud will not occur or that all control issues and instances of fraud will be detected. If we are not able to comply with the requirements
of Section 404 of the Sarbanes-Oxley Act in a timely manner, or if we are unable to maintain proper and effective internal controls, we
might not be able to produce timely and accurate financial statements. If that were to happen, the market price of our stock could decline
and we could be subject to sanctions or investigations by the stock exchange on which our common stock is listed, the SEC, or other
regulatory authorities.

Any failure to develop or maintain effective controls, or any difficulties encountered in their implementation or improvement,
could harm our operating results or cause us to fail to meet our reporting obligations. Any failure to implement and maintain effective
internal controls also could adversely affect the results of periodic management evaluations regarding the effectiveness of our internal
control  over  financial  reporting  that  we  are  required  to  include  in  our  periodic  reports  filed  with  the  SEC  under  Section  404  of  the
Sarbanes-Oxley Act. Ineffective disclosure controls and procedures or internal control over financial reporting could also cause investors
to lose confidence in our reported financial and other information, which would likely have a negative effect on the trading price of our
common stock. Implementing any appropriate changes to our internal controls may require specific compliance training of our directors,
officers, and employees, entail substantial costs in order to modify our existing accounting systems, and take a significant period of time
to  complete.  Such  changes  may  not  be  effective,  however,  in  maintaining  the  adequacy  of  our  internal  controls,  and  any  failure  to
maintain that adequacy, or consequent inability to produce accurate financial statements on a timely basis, could increase our operating
costs and could materially impair our ability to operate our business. In the event that we are not able to demonstrate compliance with
Section 404 of the Sarbanes-Oxley Act in a timely manner, that our internal controls are perceived as inadequate, or that we are unable

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to  produce  timely  or  accurate  financial  statements,  investors  may  lose  confidence  in  our  operating  results  and  our  stock  price  could
decline.

We  are  an  “emerging  growth  company”  and  the  reduced  disclosure  requirements  applicable  to  emerging  growth  companies  may
make our common stock less attractive to investors.

We  are  an  emerging  growth  company.  Under  the  JOBS  Act,  emerging  growth  companies  can  delay  adopting  new  or  revised
accounting standards until such time as those standards apply to private companies. We have elected to avail ourselves of this exemption
from new or revised accounting standards.

For as long as we continue to be an emerging growth company, we intend to take advantage of certain other exemptions from
various reporting requirements that are applicable to other public companies including, but not limited to, reduced disclosure obligations
regarding  executive  compensation  in  our  periodic  reports  and  proxy  statements,  exemptions  from  the  requirements  of  holding  a
nonbinding  advisory  vote  on  executive  compensation  and  stockholder  approval  of  any  golden  parachute  payments  not  previously
approved, and exemptions from the requirements of auditor attestation reports on the effectiveness of our internal control over financial
reporting. We cannot predict if investors will find our common stock less attractive because we will rely on these exemptions. If some
investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock
price may be more volatile.

We will remain an emerging growth company until the earliest of (i) the end of the fiscal year in which the market value of our
common stock that is held by non-affiliates exceeds $700 million as of June 30 of that fiscal year, (ii) the end of the fiscal year in which
we have total annual gross revenue of $1.07 billion or more during such fiscal year, (iii) the date on which we issue more than $1 billion
in non-convertible debt in a three-year period, or (iv) December 31, 2023.

Provisions in our corporate charter documents and under Delaware law could make an acquisition of us, 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 certificate of incorporation, and our bylaws may discourage, delay or prevent a merger, acquisition or other
change in control of us that stockholders may consider favorable, including transactions in which you might otherwise receive a premium
for your shares. These provisions also could 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. Among other things,
these provisions:

● allow the authorized number of our directors to be changed only by resolution adopted by a majority of our Board;

● limit the manner in which stockholders can remove directors from the Board, as may be permitted by law;

● establish  advance  notice  requirements  for  stockholder  proposals  that  can  be  acted  on  at  stockholder  meetings  and

nominations to our Board;

● limit who may call stockholder meetings;

● authorize our Board to issue preferred stock without stockholder approval, which could be used to institute a stockholder
rights  plan,  or  so-called  “poison  pill,”  that  would  work  to  dilute  the  stock  ownership  of  a  potential  hostile  acquirer,
effectively preventing acquisitions that have not been approved by our Board; and

● require all stockholder action to take place at duly called stockholder meetings and disallow the ability of our stockholders

to act by majority written consent.

Moreover, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the Delaware General

Corporation Law, which prohibits a person who owns in excess of 15% of our outstanding voting stock from merging or combining

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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 certificate of incorporation provides that the Court of Chancery of the State of Delaware is, to the fullest extent permitted by law,
the sole and exclusive forum for substantially all disputes between us and our stockholders. These choice of forum provisions could
limit the ability of stockholders to obtain a favorable judicial forum for disputes with us or our directors, officers or employees.

Unless we consent to the selection of an alternative forum, our certificate of incorporation provides that the Court of Chancery
of the State of Delaware, or the Court of Chancery, will be, to the fullest extent permitted by law, the sole and exclusive forum for any
derivative  action  or  proceeding  brought  on  our  behalf;  any  action  asserting  a  claim  of  breach  of  fiduciary  duty  owed  by  any  of  our
directors,  officers  or  other  employees  or  agent  to  the  Company  or  our  stockholders;  any  action  asserting  a  claim  against  us  arising
pursuant  to  the  Delaware  General  Corporation  Law,  or  DGCL,  or  our  certificate  of  incorporation  or  bylaws;  any  action  to  enforce  or
determine the validity of our certificate of incorporation or bylaws; or any action asserting a claim against us that is governed by the
internal affairs doctrine. Since the choice of forum provisions are only applicable to “the fullest extent permitted by law,” as provided in
our certificate of incorporation, the provisions do not designate the Court of Chancery as the exclusive forum for any derivative action or
other claim for which the applicable statute creates exclusive jurisdiction in another forum. As such, the choice of forum provisions do
not apply to any actions arising under the Securities Act of 1933, as amended, or the Exchange Act.

These choice of forum provisions may limit a stockholder’s ability to bring a claim in a judicial forum that it finds favorable for
disputes with us or our directors, officers or other employees, which may discourage such lawsuits against us and our directors, officers
and other employees. Alternatively, if a court were to find the choice of forum provisions contained in our 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 materially adversely affect our business, financial condition and operating results.

Because we do not anticipate paying any cash dividends on our common 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 common stock. We currently intend to retain all of our future earnings, if
any, to finance the growth and development of our business. In addition, the terms of any future debt agreements may preclude us from
paying  dividends.  As  a  result,  capital  appreciation,  if  any,  of  our  common  stock  will  be  your  sole  source  of  gain  for  the  foreseeable
future.

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

The trading market for our common stock will rely, in part, on the research and reports that industry or financial analysts publish
about us or our business. If securities analysts do not continue coverage of us, the trading price of our stock could decrease. Additionally,
if one or more of the analysts covering our business downgrade their evaluations of our stock, the price of our stock could decline. If one
or more of these analysts cease to cover our stock, we could lose visibility in the market for our stock, which in turn could cause our
stock price to decline.

Item 1B.   Unresolved Staff Comments.

Smaller reporting companies such as us are not required to provide the information required by this Item.

Item 2.   Properties.

Our principal executive offices are located in approximately 3,800 square feet of office space in New York City, NY. In addition,
we lease approximately 12,000 square feet of office space in Reno, Nevada where we perform certain of our research and development
activities. We also lease approximately 6,700 square feet for a planned commercial manufacturing facility in Redwood City, California
and 4,600 square feet of office space in Laguna Hills, California for clinical, medical affairs and the commercial team offices.

We believe that our existing facilities are adequate to meet our current needs, and that suitable additional alternative spaces will

be available in the future on commercially reasonable terms.

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Item 3.   Legal Proceedings.

We  are  not  currently  a  party  to  any  material  legal  proceedings.  From  time  to  time,  we  may  become  involved  in  legal
proceedings arising in the ordinary course of our business. Regardless of outcome, litigation can have an adverse impact on us due to
defense and settlement costs, diversion of management resources, negative publicity, reputational harm and other factors.

Item 4.   Mine Safety Disclosures.

Not applicable.

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

PART II

Market for Common Equity

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

Based upon information furnished by our transfer agent, at March 28, 2023, we had approximately 37 holders of record of our

common stock.

Dividend Policy

We  have  never  declared  dividends  on  our  equity  securities,  and  currently  do  not  plan  to  declare  dividends  on  shares  of  our
common stock in the foreseeable future. We expect to retain our future earnings, if any, for use in the operation and expansion of our
business. Subject to the foregoing, the payment of cash dividends in the future, if any, will be at the discretion of our Board of Directors
and will depend upon such factors as earnings levels, capital requirements, our overall financial condition and any other factors deemed
relevant by our Board.

Securities Authorized for Issuance under Equity Compensation Plans

See Item 12 of this report for disclosure regarding securities authorized for issuance under equity compensation plans required

by Item 201(d) of Regulation S-K.

Recent Sales of Unregistered Securities

None.

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

None.

Item 6.   [Reserved]

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Item 7.   Management’s Discussion and Analysis of Financial Condition and Results of Operation

The following discussion and analysis is based on, and should be read in conjunction with our financial statements for the years
ended December 31, 2022 and 2021, which are included elsewhere in this Annual Report on Form 10-K. This Management’s Discussion
and Analysis of Financial Condition and Results of Operations contains statements that are forward-looking. These statements are based
on current expectations and assumptions that are subject to risk, uncertainties and other factors. These statements are often identified by
the use of words such as “may,” “will,” “expect,” “believe,” “anticipate,” “intend,” “could,” “estimate,” or “continue,” and similar
expressions  or  variations.  Actual  results  could  differ  materially  because  of  the  factors  discussed  in  “Risk  Factors”  elsewhere  in  this
Annual Report on Form 10-K, and other factors that we have not identified.

Overview

We are a pre-commercial ophthalmic technology company developing the Optejet® delivery system for use both in combination
with our own drug-device therapeutic programs as well as out-licensing for additional indications. Our aim is to improve the delivery of
topical  ophthalmic  medication  through  ergonomic  design  that  facilitates  ease-of-use,  delivery  of  more  physiologically  appropriate
medication  volume,  with  the  goal  to  reduce  side  effects  and  improve  tolerability,  and  introduce  digital  health  technology  to  improve
therapy compliance and ultimately medical outcomes.

The ergonomic and functional design of the Optejet® allows for horizontal drug delivery and eliminates the need to tilt the head
back or the manual dexterity to squeeze a bottle, to administer medications. Drug is delivered in a microscopic array of droplets faster
than the blink reflex to help ensure instillation success. The precise delivery of a low-volume columnar spray by the Optejet® device
minimizes contamination with a non-protruding nozzle and self-closing shutter. In clinical trials, the Optejet® has demonstrated that its
targeted  delivery  achieves  a  high  rate  of  successful  administration,  with  98%  of  sprays  being  accurately  delivered  upon  first  attempt
compared to the established rate reported with traditional eye drops of ~ 50%.

A more physiologically appropriate volume of medication in the range of seven to nine microliters is delivered by the Optejet,
approximately one fifth of the 35 to 50 microliter dose typically delivered in a single eye drop. Lower volume of medication exposes the
ocular  surface  to  less  active  ingredient  and  preservatives,  potentially  reducing  ocular  stress  and  surface  damage  and  improving
tolerability.  The  lower  volume  also  minimizes  the  potential  for  drug  to  enter  systemic  circulation,  with  the  goal  of  avoiding  some
common side effects that are related to overdosing of the eye.

Versions  of  the  Optejet  are  being  developed  with  on-board  digital  technology  to  provide  reminders  via  Bluetooth  to  smart
devices  and  date  and  time  stamp  device  use.  This  information  can  then  be  used  by  practitioners  and  health  care  systems  to  measure
treatment compliance and improve medical decision making. In this way, the Optejet could serve as an extension of the physician’s office
by providing information that is not currently possible to collect except through the use of diaries.

Our drug-device therapeutic programs include MicroPine, MicroLine and Mydcombi™. MicroPine is our first-in-class topical
therapy for the treatment of progressive myopia, a back-of-the-eye ocular disease associated with pathologic axial elongation and sclero-
retinal  stretching.  In  the  United  States,  myopia  is  estimated  to  affect  approximately  25  million  children,  with  up  to  five  million
considered to be at high risk for progressive myopia. In February 2019, the FDA accepted our IND to initiate the CHAPERONE study to
reduce the progression of myopia in children. The first patient was enrolled in the CHAPERONE study in June 2019.

On October 9, 2020, we entered into the Bausch License Agreement with Bausch + Lomb, pursuant to which Bausch + Lomb
may  develop  and  commercialize  MicroPine  in  the  United  States  and  Canada.  Under  the  terms  of  the  Bausch  License  Agreement,  we
received an upfront payment of $10.0 million and we may receive up to a total of $35.0 million in additional payments, based on the
achievement  of  certain  regulatory  and  launch-based  milestones.  Bausch  +  Lomb  also  will  pay  royalties  to  Eyenovia  on  a  tiered  basis
(ranging  from  mid-single  digit  to  mid-teen  percentages)  on  gross  profits  from  sales  of  MicroPine  in  the  United  States  and  Canada,
subject to certain adjustments. Under the terms of the Bausch License Agreement, Bausch + Lomb assumed sponsorship of the IND as
well as ownership and the costs related to the ongoing CHAPERONE study.

We  have  also  successfully  expanded  our  manufacturing  capabilities  through  a  partnership  with  Coastline  International,  Inc.
located in Tijuana, Mexico, and the construction of our own fill and finish facility in Redwood City, California. As of the date of filing,
we are up-to-date supplying clinical product for this study.

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MicroLine  is  our  investigational  pharmacologic  treatment  for  presbyopia.  Presbyopia  is  a  non-preventable,  age-related
hardening of the lens, which causes the gradual loss of the eye’s ability to focus on near objects and impairs near visual acuity. Allergan
recently launched Vuity™, a pilocarpine drug product for the treatment of presbyopia. Our second Phase III study, VISION-2, used the
same  drug,  delivered  with  the  advantages  of  our  Optejet®  device.  We  released  positive  top-line  results  from  VISION-2  in  the  fourth
quarter of 2022.

Mydcombi™  is  our  fixed  combination  formulation  of  tropicamide-phenylephrine  for  mydriasis  and  a  novel  approach  for  the
over  100  million  office-based  comprehensive  and  diabetic  eye  exams  performed  every  year  in  the  United  States.  We  completed  two
Phase III trials for Mydcombi and announced positive results from these studies, known as MIST-1 and MIST-2, and have submitted an
NDA to the FDA seeking approval to market the product in the U.S. In October 2021, we received a CRL in response to our NDA, which
in  part  informed  us  that  pre-filled  or  co-packaged  ophthalmic  drug  dispenser  products  like  Mydcombi  had  been  reclassified  as  drug-
device combination products. This reclassification was based upon the U.S. Court of Appeals for the D.C. Circuit’s decision in Genus
Medical Technologies v. FDA, not involving Eyenovia, which ordered that products meeting the statutory definition of a device but were
previously classified by the FDA as drugs must be regulated as devices. Before this ruling, the FDA regulated pre-filled or co-packaged
ophthalmic  dispensers  as  part  of  the  approved  ophthalmic  drug  distributed  and  sold  with  the  dispenser.  After  the  ruling,  however,  the
dispenser must be considered as a distinct device constituent part of a drug-device combination product. We resubmitted the NDA on
November  8,  2022,  and  announced  on  December  13,  2022  that  the  FDA  has  accepted  the  resubmission.  The  FDA  has  assigned  the
resubmitted NDA a standard review with a Prescription Drug User Fee Act (PDUFA) target action date of May 8, 2023.

On  August  10,  2020,  we  entered  into  the  Arctic  Vision  License  Agreement  with  Arctic  Vision,  which  was  amended  on
September 14, 2021, pursuant to which Arctic Vision may develop and commercialize MicroPine, MicroLine and Mydcombi in Greater
China (mainland China, Hong Kong, Macau and Taiwan) and South Korea. Under the terms of the Arctic Vision License Agreement, as
amended, we received an upfront payment of $4.25 million before any payments to Senju. In addition, we may receive up to a total of
$39.7  million  in  additional  payments,  based  on  various  development  and  regulatory  milestones,  including  the  initiation  of  clinical
research  and  approvals  in  Greater  China  and  South  Korea,  and  development  costs.  Arctic  Vision  also  will  purchase  its  supply  of
MicroPine, MicroLine and Mydcombi from Eyenovia or, for such products not supplied by Eyenovia, pay a mid-single digit percentage
royalty on net sales of such products, subject to certain adjustments. We will pay between 30 and 40 percent of such payments, royalties,
or net proceeds of such supply to Senju pursuant to an exclusive license agreement with Senju dated March 8, 2015, as amended. See
Note  2—  Summary  of  Significant  Accounting  Policies—Arctic  Vision  License  Agreement  and  Note  10—Related  Party  Transactions
— Senju License Agreement to our audited financial statements included in this Annual Report on Form 10-K for further details.

We  are  in  active  discussions  with  manufacturers  of  existing  and  late-stage  ophthalmic  medications  to  explore  whether
development  with  the  Optejet  technology  can  solve  unmet  medical  and  business  needs.  Some  of  those  business  needs  could  include
extension of exclusivity under the Optejet patents, improvement in a drug’s tolerability profile, or potential improvement in treatment
compliance.

Historically,  we  have  financed  our  operations  principally  through  equity  offerings.  We  have  also  generated  cash  through
licensing  arrangements  and  our  credit  facilities  with  SVB  and  Avenue.  However,  based  upon  our  current  operating  plan,  there  is
substantial doubt about our ability to continue as a going concern for at least one year from the date that these financial statements are
issued.  Our  ability  to  continue  as  a  going  concern  depends  on  our  ability  to  complete  additional  licensing  or  business  development
transactions or raise additional capital, through the sale of equity or debt securities to support our future operations. If we are unable to
secure additional capital, we may be required to curtail our research and development initiatives and take additional measures to reduce
costs.

Our net losses were $28.0 million and $12.8 million for the years ended December 31, 2022 and 2021. As of December 31,

2022, we had working capital and an accumulated deficit of approximately $23.1 million and $118.2 million, respectively.

Financial Overview

Revenue and Cost of Revenue

In  August  and  October  2020,  we  entered  into  the  Arctic  Vision  License  Agreement  and  Bausch  License  Agreement,
respectively.  Both  of  these  agreements  provide  for  the  Company  to  earn  revenue  from  an  upfront  licensing  fee,  the  achievement  of
various development and regulatory milestones, and royalty income on sales of licensed products. Pursuant to the Senju License

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agreement, we will pay a percentage between 30 and 40 percent of such payments from the Arctic Vision License Agreement to Senju.
See Note 10 – Related Party Transactions in the accompanying financial statements for the years ended December 31, 2022 and 2021.

Research and Development Expenses

Research  and  development  expenses  are  incurred  in  connection  with  the  research  and  development  of  our  microdose
therapeutics and consist primarily of contract service expenses. Given where we are in our life cycle, we do not separately track research
and development expenses by project. Our research and development expenses consist of:

● direct  clinical  and  non-clinical  expenses,  which  include  expenses  incurred  under  agreements  with  contract  research
organizations, contract manufacturing organizations, and costs associated with preclinical activities, development activities
and regulatory activities;

● personnel-related  expenses,  which  include  expenses  related  to  consulting  agreements  with  individuals  that  have  since
entered into employment agreements with us as well as salaries and other compensation of employees that is attributable to
research and development activities; and

● facilities and other expenses, which include direct and allocated expenses for rent and maintenance of facilities, marketing,

insurance and other supplies used in research and development activities.

We expense research and development costs as incurred. We record costs for some development activities, such as clinical trials,
based on an evaluation of the progress to completion of specific tasks using data such as subject enrollment, clinical site activations or
other information our vendors provide to us.

We expect that our research and development expenses will increase with the continuation of the aforementioned initiatives.

General and Administrative Expenses

General  and  administrative  expenses  consist  primarily  of  payroll  and  related  expenses,  legal  and  other  professional  services,
insurance  expense,  and  non-cash  stock-based  compensation  expense.  We  anticipate  that  our  general  and  administrative  expenses  will
increase  in  the  future  as  we  increase  our  headcount  to  support  our  continued  research  and  development  and  the  potential
commercialization of our product candidates.

Results of Operations

Year Ended December 31, 2022 Compared with Year Ended December 31, 2021

Revenue and Cost of Revenue

In August 2020, we received a non-refundable, upfront payment of $4.0 million under the terms of the Arctic Vision License
Agreement,  which  was  recorded  as  deferred  license  fees  until  such  time  that  the  related  performance  obligation  was  satisfied  and  the
payment  was  earned.  Payment  is  earned  and  revenue  is  recognized  once  certain  trial  data  has  been  fully  submitted  to  Arctic  Vision,
permitting Arctic Vision to seek regulatory approval with the National Medical Products Administration of China. The trial data for one
of the two products (MicroPine) was fully submitted to Arctic Vision in March 2021 and trial data for the other product (MicroLine) was
fully  submitted  to  Arctic  Vision  in  June  2021.  As  a  result,  we  recognized  the  deferred  license  fees  as  revenue  during  the  year  ended
December  31,  2021.  Pursuant  to  the  terms  of  the  Senju  License  Agreement,  we  are  required  to  pay  Senju  a  percentage  of  payments
received from Arctic Vision. Accordingly, we accrued $1.6 million of license costs related to payments to Senju in connection with the
upfront  license  fees  received  from  Arctic  Vision,  which  is  reflected  as  cost  of  revenue  for  the  year  ended  December  31,  2021  (see
Note 10 – Related Party Transactions in the accompanying financial statements for the years ended December 31, 2022 and 2021). On
September 14, 2021, we executed Amendment 1 to the Arctic Vision License Agreement, which provides for a one-time upfront payment
to us of $250,000 and milestone payments to us of $2.0 million based on the achievement of certain milestones. We did not recognize
revenue for the $250,000 upfront payment because it was passed through to Senju pursuant to our agreement with them.

In October 2020, we received a $10.0 million upfront payment under the Bausch Health License Agreement. We recorded this

payment as a deferred license fee until certain trial data was fully submitted to Bausch Health and clinical trial supervisory oversight

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was transferred to Bausch Health. The required trial data and oversight functions were transferred to Bausch Health during the fourth
quarter of 2021. Accordingly, the upfront payment was earned and recognized as revenue during the year ended December 31, 2021.

No revenue was earned or recognized during the year ended December 31, 2022.

Research and Development Expenses

Research and development expenses for the year ended December 31, 2022 totaled $13.4 million, a decrease of $1.5 million, or
10%, as compared to $14.9 million recorded for the year ended December 31, 2021. Research and development expenses consisted of the
following:

For the Year Ended
December 31,

2022

2021

Personnel-related expenses
Supplies and materials
Non-cash stock-based compensation expenses
Direct clinical and non-clinical expenses
Facilities expenses
Other expenses
Total research and development expenses

 2,731,743  
 1,809,305  
 1,005,661

$  6,070,577 $  5,393,241
 1,271,234
 1,612,942
 5,045,518
 1,153,337
 374,602
$ 13,378,680 $ 14,850,874

 994,069  
 767,325  

The increase in personnel-related expenses and non-cash stock-based compensation expenses was primarily due to new hires.
The increase in supplies and materials was primarily due to costs expended for clinical dispenser cartridge supplies in 2022. The decrease
in direct clinical and non-clinical expenses resulted from the sharp decrease in expenses resulting from Bausch + Lomb assuming full
control of its clinical trial in December 2021 and the Vision 2 study in 2022 costing less than the Vision 1 study completed in 2021. The
increase in other expense primarily reflects additional travel expenses due to the easing of COVID-19 restrictions.

General and Administrative Expenses

General and administrative expenses for the year ended December 31, 2022 totaled $13.5 million, an increase of $2.9 million, or
27%, as compared to $10.6 million recorded for the year ended December 31, 2021. General and administrative expenses consisted of
the following:

Salaries and benefits
Professional fees
Stock-based compensation
Other
Sales and marketing
Insurance expense
Director fees and expense
Facilities expense

For the Year Ended
December 31,

2022

2021

$  3,842,993 $  2,875,884
 1,963,233
 1,273,160
 1,151,678
 1,964,192
 917,548
 318,250
 105,707
$ 13,532,835 $  10,569,652

 3,427,450  
 1,956,059  
 1,260,732  
 1,203,767  
 1,061,505  
 398,125  
 382,204  

The increase in salaries and benefits and stock-based compensation was primarily attributable to new hires as we ramp up for
the  commercialization  stage.  The  increase  in  professional  fees  was  primarily  due  to  higher  legal  and  professional  recruiting  expenses
related  to  the  addition  of  new  directors  in  2022.  The  decrease  in  sales  and  marketing  primarily  related  to  the  Mydcombi  promotional
campaign and trade show expenses incurred for the anticipated launch in late 2021. The timing of that launch has been delayed.

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Other Income (Expense)

Other  income  (expense)  for  the  year  ended  December  31,  2022  totaled  approximately  $1.1  million  of  net  other  expense,  a
change of approximately $1.3 million, as compared to $0.2 million of net other income for the year ended December 31, 2021. Net other
expense for the year ended December 31, 2022 primarily consisted of approximately $1.4 million of interest expense related to the SVB
loan payoff and the Avenue loan, primarily offset by $0.2 million of income from the sale of clinical supplies and $0.1 million of interest
income.  Net  other  income  for  the  year  ended  December  31,  2021  primarily  consisted  of  an  approximately  $0.5  million  gain  on
extinguishment of the PPP (7a) loan, primarily offset by approximately $0.4 million of interest expense primarily related to a loan we
entered into with SVB in 2021.

Liquidity and Going Concern

We measure our liquidity in a number of ways, including the following:

December 31,

Cash and Cash Equivalents
Restricted Cash
Total

Working Capital

Notes Payable (Gross)

Cash Flow

2022
$  22,863,520

 —  

$  22,863,520

2021
$  19,461,850
 7,875,000
$  27,336,850

$  23,130,178

$  10,829,363

$  10,425,000

$  7,500,000

Since inception, we have experienced negative cash flows from operations and our operations have primarily been funded by
proceeds  received  in  equity  and  debt  financings.  At  December  31,  2022,  our  accumulated  deficit  since  inception  was  approximately
$118.2 million.

Our operating needs include the planned costs to operate our business, including amounts required to fund working capital and
capital expenditures. Our future capital requirements and the adequacy of our available funds will depend on many factors, including our
ability to successfully commercialize our products and services and competing market developments.During the years ended December
31, 2022 and 2021, our sources and uses of cash were as follows:

Net cash used in operating activities for the year ended December 31, 2022 was approximately $25.1 million, which includes
cash used to fund a net loss of $28.0 million, reduced by $2.3 million of net cash used by changes in the levels of operating assets and
liabilities, offset by $5.2 million of non-cash expenses. Net cash used in operating activities for the year ended December 31, 2021 was
approximately $20.9 million, which includes cash used to fund a net loss of $12.8 million, reduced by $10.7 million of net cash used by
changes in the levels of operating assets and liabilities, offset by $2.6 million of net non-cash expenses.

Net cash used in investing activities was approximately $0.9 million and $1.6 million for the years ended December 31, 2022

and 2021, respectively, which was attributable to purchases of property and equipment.

Net cash provided by financing activities for the year ended December 31, 2022 totaled approximately $21.5 million, which was
primarily attributable to $14.9 million of net proceeds from the sale of common stock and warrants from a registered direct offering, $5.3
million of net proceeds from the sale of common stock and warrants in our at-the-market offering pursuant to the Sales Agreement with
SVB Securities LLC, or SVB Securities (formerly known as SVB Leerink LLC), and $9.5 million of net proceeds from the credit facility
with Avenue, offset by $8.2 million from the repayment of notes payable. Net cash provided by financing activities for the year ended
December 31, 2021 totaled approximately $21.5 million, which was primarily attributable to $12.4 million of net proceeds from the sale
of common stock and warrants in our at-the-market offering pursuant to the Sales Agreement, dated May 14, 2021, with SVB Securities,
$2.1 million of proceeds from exercises of stock warrants, $7.4 million of net proceeds from the credit facility with SVB Securities, $0.2
million of proceeds from the exercise of stock options, offset by $0.7 million from the repayments of notes payable.

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Contractual Obligations and Commitments

During the next twelve months we have commitments to pay (a) $3.7 million to settle our December 31, 2022 accounts payable,
accrued  expenses  and  other  current  liabilities,  (b)  $0.5  million  relating  to  our  non-cancelable  operating  lease  commitments;  (c)  $1.0
million of potential executive severance pay; and (d) $0.4 million of gross payments due under our notes payable and convertible notes
payable (if not previously converted).

After twelve months we have commitments to pay (a) an additional $0.9 million relating to our non-cancelable operating lease
commitments, and $10.0 million of gross payments due in connection with notes payable and convertible notes payable (if not previously
converted).

Avenue Loan Agreement

On  November  22,  2022,  we  entered  into  a  Loan  and  Security  Agreement,  or  the  Avenue  Loan  with  Avenue  Venture
Opportunities Fund, L.P., or Avenue 1 and Avenue Venture Opportunities Fund, L.P. II, or Avenue 2, for an aggregate principal amount
of up to $15,000,000. The initial tranche of the Avenue Loan is $10,000,000, consisting of $4,000,000 from Avenue 1 and $6,000,000
from Avenue 2. Up to $5,000,000 of the principal amount outstanding may be converted at the option of the lender into shares of the
Company’s common stock at a conversion price of $2.148 per share, subject to typical anti-dilution adjustments. The Avenue Loan bears
interest at an annual rate equal to the greater of (A) 7.0% and (B) the prime rate as reported in The Wall Street Journal plus 4.45%. The
Avenue Loan maturity date is November 1, 2025. We may request an additional $5,000,000 of gross funding between April 1, 2023 and
July  31,  2023,  subject  to  agreed-upon  conditions.  We  must  also  make  an  incremental  final  payment  equal  to  4.25%  of  the  aggregate
funding.

We are required to make monthly interest-only payments during the first twelve months of the Avenue Loan, which could be
increased to up to eighteen months upon the achievement of specified performance milestones. Following the interest-only period, we
will make equal monthly payments of principal until the maturity date, plus interest. If we prepay the Avenue Loan, we will be required
to pay a prepayment fee of 3% if the Avenue Loan is prepaid during the first year, 2% if the Avenue Loan is prepaid during the second
year and 1% if the Avenue Loan is repaid during the third year.

The Avenue Loan requires us to make and maintain representations and warranties and other agreements that are customary in
loan agreements of this type. The Avenue Loan is secured by all of our assets globally, including intellectual property. The Avenue Loan
also  contains  customary  events  of  default,  including  non-payment  of  principal  or  interest,  violations  of  covenants,  bankruptcy  and
material judgments. Upon the occurrence of an event of default, all interest and principal will be accelerated and immediately become
due and payable. In addition, Avenue will have the right to exercise any other right or remedy provided by applicable law.

Going Concern

As of December 31, 2022, we had unrestricted cash and cash equivalents of approximately $22.9 million and an accumulated

deficit of approximately $118.2 million. For the years ended December 31, 2022 and 2021, we incurred net losses of approximately
$28.0 million and $12.8 million, respectively, and used cash in operations of approximately $25.1 million and $20.9 million, respectively.
We do not have recurring revenue and have not yet achieved profitability. We expect to continue to incur cash outflows from operations.
We expect that our research and development and general and administrative expenses will continue to increase and, as a result, we will
eventually need to generate significant product revenues to achieve profitability. These circumstances raise substantial doubt about our
ability to continue as a going concern for at least one year from the date that these financial statements are issued. Implementation of our
plans and our ability to continue as a going concern will depend upon our ability to generate sufficient recurring revenues or our ability
to raise further capital, through the sale of additional equity or debt securities or otherwise, to support our future operations.

Our operating needs include the planned costs to operate our business, including amounts required to fund working capital and

capital expenditures. Our future capital requirements and the adequacy of our available funds will depend on many factors, including our
ability to successfully commercialize our products and services, competing technological and market developments, and the need to enter
into collaborations with other companies or acquire other companies or technologies to enhance or complement our product and service
offerings. If we are unable to generate sufficient recurring revenues or secure additional capital, we may be required to curtail our
research and development initiatives and take additional measures to reduce costs in order to conserve our cash.

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Risks and Uncertainties

As  of  March  15,  2023,  the  amount  of  our  assets  held  on  deposit  with  SVB  is  immaterial  with  respect  to  our  total  cash,  cash
equivalents  and  marketable  securities.  We  do  not  expect  that  SVB’s  liquidity  concern  will  have  a  significant  adverse  impact  on  our
operations  due  to  our  limited  exposure  to  SVB  and  the  Federal  Reserve’s  decision  to  make  all  of  SVB’s  depositors  whole.  We  will
continue to monitor the situation with SVB as it evolves.

The  continuing  worldwide  implications  of  the  war  between  Russia  and  Ukraine  remain  difficult  to  predict  at  this  time.  The
imposition of sanctions on Russia by the United States and other countries and counter sanctions by Russia, and the resulting economic
impacts on oil prices and other materials and goods, could affect the price of materials used in the manufacture of our product candidates.
If the price of materials used in the manufacturing of our product candidates increase, that would adversely affect our business and the
results of our operations.

Critical Accounting Policies

The following represent our most critical accounting policies:

Use of Estimates

Preparation of financial statements in conformity with accounting principles generally accepted in the United States of America,
or  U.S.  GAAP  requires  management  to  make  estimates,  judgments  and  assumptions  that  affect  the  amounts  reported  in  the  financial
statements and the amounts disclosed in the related notes to the financial statements. We base our estimates and judgments on historical
experience and on various other assumptions that it believes are reasonable under the circumstances. The amounts of assets and liabilities
reported  in  our  balance  sheets  and  the  amounts  of  expenses  reported  for  each  of  the  periods  presented  are  affected  by  estimates  and
assumptions, which are used for, but not limited to, fair value calculations for equity securities, establishment of valuation allowances for
deferred tax assets, revenue recognition, the recoverability and useful lives of long-lived assets, the recovery of deferred costs and the
deferral  of  revenues.  Certain  of  our  estimates  could  be  affected  by  external  conditions,  including  those  unique  to  us  and  general
economic conditions. It is reasonably possible that actual results could differ from those estimates.

Impairment of Long-lived Assets

We  review  for  the  impairment  of  long-lived  assets  whenever  events  or  changes  in  circumstances  indicate  that  the  carrying
amount of an asset might not be recoverable. An impairment would be recognized when estimated future cash flows expected to result
from the use of the asset and its eventual disposition are less than its carrying amount.

Revenue Recognition

Our  revenues  are  generated  primarily  through  research,  development  and  commercialization  agreements.  The  terms  of  such
agreements  may  contain  multiple  promised  goods  and  services,  which  may  include  (i)  licenses  to  our  intellectual  property,  and  (ii)  in
certain  cases,  payment  in  connection  with  the  manufacturing  and  delivery  of  clinical  supply  materials.  Payments  to  us  under  these
arrangements  typically  include  one  or  more  of  the  following:  non-refundable,  upfront  license  fees;  milestone  payments;  payments  for
clinical product supply, and royalties on future product sales.

We  analyze  our  arrangements  to  assess  whether  such  arrangements  involve  joint  operating  activities.  For  collaboration
arrangements  that  are  deemed  to  be  within  the  scope  of  ASC  Topic  808,  “Collaborative  Arrangements,”  or  ASC  808,  we  allocate  the
contract  consideration  between  such  joint  operating  activities  and  elements  that  are  reflective  of  a  vendor-customer  relationship  and,
therefore,  within  the  scope  of  ASC  Topic  606,  “Revenue  from  Contracts  with  Customers,”  or  ASC  606.  Our  policy  is  to  recognize
amounts allocated to joint operating activities as a reduction in research and development expense.

Under  ASC  606,  we  recognize  revenue  when  our  customers  obtain  control  of  promised  goods  or  services,  in  an  amount  that
reflects  the  consideration  which  we  expect  to  receive  in  exchange  for  those  goods  or  services.  To  determine  revenue  recognition  for
arrangements that we determine are within the scope of ASC 606, we perform the following five steps:

● Step 1: Identify the contract with the customer;

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● Step 2: Identify the performance obligations in the contract;

● Step 3: Determine the transaction price;

● Step 4: Allocate the transaction price to the performance obligations in the contract; and

● Step 5: Recognize revenue when the company satisfies a performance obligation.

We must make significant judgments in our revenue recognition process, including identifying performance obligations in the
contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each
performance obligation. In addition, arrangements that include rights to additional goods or services that are exercisable at a customer’s
discretion are generally considered discretionary purchase options. We assess if these options provide a material right to the customer and
if so, they are considered performance obligations.

For upfront license fees, we must consider how many performance obligations are in the contract and, if more than one, how to
allocate  the  fee  to  those  performance  obligations  upon  satisfaction  of  the  performance  obligation(s).  Milestone  payments  represent
variable consideration that will be recognized when the performance obligation is achieved. Sales-based royalty payments derived from
usage of intellectual property are recognized when those sales occur.

Stock-Based Compensation

We measure the cost of services received in exchange for an award of equity instruments based on the fair value of the award.
The fair value of the award is measured on the grant date and the fair value amount is then recognized over the period during which
services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an option, the Company
issues new shares of common stock out of the shares reserved for issuance under its equity plans.

Operating Leases

We  adopted  the  Accounting  Standards  Update,  or  ASU  2016-02,“Leases  (Topic  842)”  as  of  December  31,  2022,  effective
January 1, 2022. We lease our facilities under non-cancellable operating leases. We evaluate the nature of each lease at the inception of
an arrangement to determine whether it is an operating or financing lease and recognizes the ROU asset and lease liabilities based on the
present  value  of  future  minimum  lease  payments  over  the  expected  lease  term.  We  recognize  a  liability  to  make  lease  payments,  the
“lease liability”, and an asset representing the right to use the underlying asset during the lease term, the “right-of-use asset”. The lease
liability is measured at the present value of the remaining lease payments, discounted at our incremental borrowing rate. Our leases do
not generally contain an implicit interest rate and therefore the we use the incremental borrowing rate it would expect to pay to borrow
on a similar collateralized basis over a similar term in order to determine the present value of its lease payments. The right-of-use asset is
measured at the amount of the lease liability adjusted for the remaining balance of any lease incentives received, any cumulative prepaid
or accrued rent if the lease payments are uneven throughout the lease term, any unamortized initial direct costs, and any impairment of
the right-of-use-asset. Operating lease expense consists of a single lease cost calculated so that the remaining cost of the lease is allocated
over the remaining lease term on a straight-line basis, variable lease payments not included in the lease liability, and any impairment of
the right-of-use asset.

Recently Issued Accounting Standards

Our recently issued accounting standards are included in Note 2 – Summary of Significant Accounting Policies of our financial

statements included within this Annual Report on Form 10-K.

Item 7A.   Quantitative and Qualitative Disclosures About Market Risk.

As a smaller reporting company, we are not required to provide the information required by this Item.

Item 8.   Financial Statements and Supplementary Data.

See the financial statements included at the end of this report beginning on page F-1.

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Item 9.   Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

Not applicable.

Item 9A.   Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this Annual Report on Form 10-K, we carried out an evaluation, under the supervision
and with the participation of our management, including our principal executive officer and principal financial and accounting officer, of
the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the
Securities Exchange Act of 1934, as amended, or the Exchange Act.

In  designing  and  evaluating  our  disclosure  controls  and  procedures,  management  recognizes  that  any  disclosure  controls  and
procedures,  no  matter  how  well  designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  the  desired  control
objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that
management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Based on their evaluation, our principal executive officer and principal financial and accounting officer concluded that, as of
December 31, 2022, our disclosure controls and procedures were designed to, and were effective to, provide assurance at a reasonable
level that the information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed,
summarized  and  reported  within  the  time  periods  specified  in  SEC  rules  and  forms,  and  that  such  information  is  accumulated  and
communicated  to  our  management,  including  our  principal  executive  officer  and  principal  financial  and  accounting  officer,  as
appropriate, to allow timely decisions regarding required disclosures as of December 31, 2022.

Management’s Report on Internal Control over Financial Reporting

Our  management,  including  our  principal  executive  officer  and  principal  financial  and  accounting officer,  is  responsible  for
establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the
Exchange Act). Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP. Our internal control
over financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records that, in reasonable detail,
accurately  and  fairly  reflect  the  transactions  and  dispositions  of  our  assets;  (ii)  provide  reasonable  assurance  that  transactions  are
recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with  U.S.  GAAP,  and  that  our  receipts  and
expenditures  are  being  made  only  in  accordance  with  authorizations  of  our  management  and  directors;  and  (iii)  provide  reasonable
assurance  regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use,  or  disposition  of  our  assets  that  could  have  a
material effect on the financial statements.

Under  the  supervision  and  with  the  participation  of  our  management,  including  our  principal  executive  officer  and  principal
financial and accounting officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of
December 31, 2022, based on the Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations
of the Treadway Commission (COSO) (2013 Framework). Based on this evaluation under the 2013 Framework, our principal executive
officer and principal financial and accounting officer have concluded that our internal control over financial reporting was effective as of
December 31, 2022.

Changes in Internal Control over Financial Reporting

There has been no change in our internal control over financial reporting that occurred during the quarter ended December 31,

2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Attestation Report of Registered Public Accounting Firm

This Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm

due to an exemption established by the JOBS Act for emerging growth companies.

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Item 9B.   Other Information.

None.

Item 9C.   Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not applicable.

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Item 10.   Directors, Executive Officers, and Corporate Governance.

PART III

Information required by this Item concerning our directors is incorporated by reference from the sections captioned “Election of
Directors” and “Corporate Governance Matters” contained in our proxy statement related to the 2023 Annual Meeting of Stockholders
currently scheduled to be held on June 12, 2023, or 2023 Proxy Statement, which we intend to file with the SEC within 120 days of the
end of our fiscal year pursuant to General Instruction G(3) of Form 10-K.

The information required by this Item concerning our Audit Committee is incorporated by reference from the section captioned

“Corporate Governance Matters—Board Committees—Audit Committee” contained in our 2023 Proxy Statement.

We  have  adopted  a  code  of  business  conduct  and  ethics  relating  to  the  conduct  of  our  business  by  all  of  our  employees,

executive officers, and directors. The policy is posted on our website, www.eyenovia.com.

The information required by this Item concerning our executive officers is incorporated by reference from the section captioned

“Executive Officers” contained in our 2023 Proxy Statement.

The  information  required  by  this  Item  concerning  compliance  with  Section  16(a)  of  the  Exchange  Act  is  incorporated  by

reference from the section of our 2023 Proxy Statement captioned “Delinquent Section 16(a) Reports.”

Item 11.   Executive Compensation.

The information required by this Item is incorporated by reference to the information under the sections captioned “Executive

Compensation,” and “Director Compensation” in our 2023 Proxy Statement.

Item 12.   Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The  following  table  provides  information  as  of  December  31,  2022  about  our  common  stock  that  may  be  issued  upon  the

exercise of options, warrants and rights under all of our existing equity compensation plans (including individual arrangements):

Equity Compensation Plan Information

Plan Category
Equity compensation plans approved by security holders

2014 Equity Incentive Plan, as amended
Amended and Restated 2018 Omnibus Stock Incentive Plan

Equity compensation plans not  approved by security holders
Total

     Weighted-

Number of securities 
to be issued upon
exercise of
outstanding options, 
warrants, and rights

average
exercise price
of outstanding
options,
warrants and
rights

Number of securities
remaining available for
future issuance under
equity compensation plans 
(excluding securities 
reflected in column (a))

 945,888
 4,640,365

$

 —  
$

 5,586,253

 3.06  
 3.49  
 —  
 3.42  

 104,342
 906,903
 —
 1,011,245

The  other  information  required  by  this  Item  is  incorporated  by  reference  to  the  information  under  the  section  captioned

“Security Ownership of Certain Beneficial Owners and Management” contained in our 2023 Proxy Statement.

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Item 13.   Certain Relationships and Related Transactions, and Director Independence.

The  information  required  by  this  Item  is  incorporated  by  reference  to  the  information  under  the  section  captioned  “Certain

Relationships and Related-Party Transactions” and “Corporate Governance Matters” in our 2023 Proxy Statement.

Item 14.   Principal Accounting Fees and Services.

The  information  required  by  this  Item  is  incorporated  by  reference  to  the  information  under  the  section  captioned  “Audit

Committee Report” in the proxy statement for the 2023 Annual Meeting of Stockholders.

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PART IV

Item 15.   Exhibits, Financial Statement Schedules.

(a) List of documents filed as part of this report:

1. Financial Statements:

The  financial  statements  of  the  Company  and  the  related  reports  of  the  Company’s  independent  registered  public
accounting firm thereon have been filed under Item 8 hereof.

2. Financial Statement Schedules:

None.

3. Exhibits Index

The following is a list of exhibits filed as part of this Annual Report on Form 10-K:

Incorporated by Reference from Filings as Noted Below (Unless
Otherwise Indicated)

Form
8-K

File No.
001-38365

Exhibit
3.1

Filing Date
January 29, 2018

8-K

001-38365

3.1.1

June 14, 2018

Exhibit
Number
3.1

3.1.1

3.2

4.1

4.2

4.3

4.4

4.5

4.6

10.1

Exhibit Description
Third Amended and Restated Certificate of
Incorporation

Certificate of Amendment to the Third
Amended and Restated Certificate of
Incorporation

Second Amended and Restated Bylaws

Description of Securities

Form of Class A Warrant issued on March
24, 2020

Form of Class b Warrant issued on March
24, 2020

Form of Warrant issued on May 7, 2021

8-K

--

8-K

8-K

8-K

001-38365

--

001-38365

001-38365

001-38365

Form of Pre-Funded Warrant issued on
March 7, 2022

8-K/A

001-38365

Form of Warrant issued on March 7, 2022

8-K/A

001-38365

Exclusive License Agreement, dated
March 18, 2015, between Eyenovia, Inc.
and Senju Pharmaceutical Co., Ltd.

S-1

333-222162

3.1

--

4.1

4.2

4.1

4.1

4.2

10.1

February 7, 2022

Filed herewith

March 25, 2020

March 25, 2020

May 10, 2021

March 9, 2022

March 9, 2022

December 19,
2017

10.1.1#

Amendment to the Exclusive License
Agreement by and between Eyenovia, Inc.
and Senju Pharmaceutical Co., Ltd., dated
April 8, 2020

10-Q

001-38365

10.24

August 14, 2020

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10.1.2#

Letter Agreement by and between
Eyenovia, Inc. and Senju Pharmaceutical
Co., Ltd., dated August 10, 2020

10-Q

001-38365

10.27

August 14, 2020

S-1

333-222162

10.10

December 19,
2017

10.2*

10.3*

10.4*

10.5*

10.6

10.7*

10.8*

10.9

10.10

10.11*

10.12*

10.13*

10.14#

10.15#

Master Consulting Services Agreement,
dated November 4, 2014, between
Eyenovia, Inc. and Private Medical Equity,
Inc.

Executive Employment Agreement, dated
February 15, 2019, by and between the
Company and Tsontcho Ianchulev

Executive Employment Agreement, dated
February 15, 2019, by and between the
Company and John Gandolfo

Executive Employment Agreement, dated
February 15, 2019, by and between the
Company and John Gandolfo

Form of Nondisclosure, Assignment of
Inventions and Noncompetition Agreement

Eyenovia, Inc. 2014 Equity Incentive Plan,
as amended

Form of Nonqualified Stock Option
Agreement

Registration Rights Agreement, dated
March 23, 2020, between Eyenovia, Inc.
and the investors named therein

Promissory Note and Agreement dated
May 3, 2020

Eyenovia, Inc. Amended and Restated 2018
Omnibus Stock Incentive Plan

Form of Notice of Stock Option Grant and
Award Agreement

Form of Restricted Stock Award
Agreement

License Agreement by and between
Eyenovia, Inc. and Arctic Vision (Hong
Kong) Limited, dated August 10, 2020

License Agreement by and between
Eyenovia, Inc. and Bausch Health Ireland
Limited, dated October 9, 2020

8-K

001-38365

10.16

8-K

001-38365

10.17

8-K

001-38365

10.19

February 19,
2019

February 19,
2019

February 19,
2019

February 19,
2019

8-K

S-8

S-8

8-K

8-K

8-K

8-K

8-K

001-38365

10.21

333-233278

10.14

August 14, 2019

333-233278

10.15

August 14, 2019

001-38365

10.23

March 25, 2020

001-38365

10.24

May 8, 2020

001-38365

10.1

June 17, 2022

001-38365

10.14

June 14, 2018

001-38365

10.15

June 14, 2018

10-Q

001-38365

10.28

August 14, 2020

8-K

001-38365

10.1

October 13, 2020

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10.16*

10.17#

10.18#

10.19

10.20

10.21

First Amendment to Executive
Employment Agreement, dated February 1,
2021, by and between the Company and
Michael M. Rowe

Loan and Security Agreement, by and
between Eyenovia, Inc. and Silicon Valley
Bank, dated May 7, 2021

First Amendment to Loan and Security
Agreement, by and between Eyenovia, Inc.
and Silicon Valley Bank, dated September
29, 2021

Waiver Agreement, by and between
Eyenovia, Inc. and Silicon Valley Bank,
dated November 30, 2021

Sales Agreement, by and between
Eyenovia, Inc. and SVB Leerink LLC,
dated December 14, 2021

Securities Purchase Agreement by and
between Eyenovia, Inc. and Armistice
Capital Master Fund Ltd., dated March 3,
2022

10.22

Director Compensation Policy

10.23

10.24

10.25

10.26

Addendum to Executive Employment
Agreement, dated March 10, 2022, by and
between the Company and Tsontcho
Ianchulev

Addendum to Executive Employment
Agreement, dated March 10, 2022, by and
between the Company and John Gandolfo

Addendum to Executive Employment
Agreement, dated March 10, 2022, by and
between the Company and Michael Rowe

Third Amendment to Loan and Security
Agreement, dated as of May 6, 2022, by
and between Eyenovia, Inc. and Silicon
Valley Bank.

10.27*#

Employment Agreement, dated July 26,
2022, by and between Eyenovia, Inc,
and Michael Rowe

8-K

001-38365

10.1

February 3, 2021

8-K

001-38365

10.1

May 10, 2021

10-Q

001-38365

10.3

8-K

001-38365

10.1

S-3

333-261638

1.2

November 12,
2021

December 3,
2021

December 14,
2021

8-K

001-38365

10.1

March 7, 2022

10-K

10-K

001-38365

10.22

March 30, 2022

001-38365

10.23

March 30, 2022

10-K

001-38365

10.24

March 30, 2022

10-K

001-38365

10.25

March 30, 2022

8-K

001-38365

10.1

May 15, 2022

10-Q

001-38365

10.2

August 11, 2022

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10.28*

10.29

10.30

10.31

10.32

10.33

23.1

31.1

31.2

32.1

32.2

Executive Chair Agreement, dated
August 1, 2022, by and between,
Eyenovia, Inc. and Tsontcho Ianchulev

Non-Employee Director Compensation
Policy, as amended

Loan and Security Agreement, dated
November 22, 2022, by among
Eyenovia, Inc., Avenue Capital
Management II, L.P., Avenue Venture
Opportunities Fund, L.P. and Avenue
Venture Opportunities Fund II, L.P.

Supplement to the Loan and Security
Agreement, dated November 22, 2022,
by among Eyenovia, Inc., Avenue
Capital Management II, L.P., Avenue
Venture Opportunities Fund, L.P. and
Avenue Venture Opportunities Fund II,
L.P.

Subscription Agreement, dated
November 22, 2022, by and among
Eyenovia, Inc., Avenue Venture
Opportunities Fund, L.P. and Avenue
Venture Opportunities Fund II, L.P.

Employment Agreement, dated
December 19, 2022, by and between
Eyenovia, Inc. and Bren Kern

Consent of Marcum LLP

Certification of the Principal Executive
Officer pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002

Certification of the Principal Financial
Officer pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002

Certification of the Principal Executive
Officer pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002

Certification of the Principal Financial
Officer pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002

10-Q

001-38365

10.3

August 11, 2022

10-Q

001-38365

10.1

November 14,
202

--

--

--

--

--

--

--

--

--

--

Filed herewith

--

Filed herewith

--

Filed herewith

--

--

--

--

--

--

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

--

--

--

--

--

--

--

--

--

100

Table of Contents

101

Inline interactive data files pursuant to Rule
405 of Regulation S-T: (i) Balance Sheets
as of December 31, 2022 and 2021; (ii)
Statements of Operations for the Years
Ended December 31, 2022 and 2021; (iii)
Statements of Changes in Stockholders’
Equity for the Years Ended December 31,
2022 and 2021; (iv) Statements of Cash
Flows for the Years Ended December 31,
2022 and 2021; and (v) Notes to Financial
Statements

104

Cover Page Interactive Data File - the cover
page XBRL tags are embedded within the
Inline XBRL document contained in
Exhibit 101

--

--

--

Filed herewith

--

--

--

Filed herewith

* Management contract or other compensatory plan.
# Certain confidential portions of this Exhibit were omitted by means of marking such portions with brackets (“[***]”) because the

identified confidential portions (i) are not material and (ii) is the type of information that the Company treats as private or
confidential.

Item 16.   Form 10-K Summary.

None.

101

Table of Contents

Pursuant to the requirements of Sections 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 31, 2023

EYENOVIA, INC.

By: /s/ Michael Rowe
  Michael Rowe

Chief Executive Officer
(Principal 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 and in the capacities and on the dates indicated.

Signature

/s/ Michael Rowe
Michael Rowe

/s/ John Gandolfo
John Gandolfo

/s/ Tsontcho Ianchulev
Tsontcho Ianchulev

/s/ Rachel Jacobson
Rachel Jacobson

/s/ Charles E. Mather IV
Charles E. Mather IV

/s/ Ram Palanki
Ram Palanki

/s/ Ellen Strahlman
Ellen Strahlman

Date

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

Title

Chief Executive Officer
(Principal Executive Officer) and Director

Chief Financial Officer
(Principal Financial and Accounting Officer)

Director

Director

Director

Director

Director

102

 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

EYENOVIA, INC.

INDEX TO FINANCIAL STATEMENTS

Years Ended December 31, 2022 and 2021

Report of Independent Registered Public Accounting Firm (PCAOB ID: 688)

Balance Sheets as of December 31, 2022 and 2021

Statements of Operations for the Years Ended December 31, 2022 and 2021

Statements of Changes in Stockholders’ Equity for the Years Ended December 31, 2022 and 2021

Statements of Cash Flows for the Years Ended December 31, 2022 and 2021

Notes to Financial Statements

F-1

Page 
Number

F-2

F-3

F-4

F-5

F-6

F-8

 
Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of Eyenovia, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Eyenovia, Inc. (the “Company”) as of December 31, 2022 and 2021, the related
statements of operations, changes in stockholders’ equity and cash flows for each of the two years in the period ended December 31,
2022 and the related notes (collectively referred to as the “financial statements”).  In our opinion, the financial statements present fairly,
in all material respects, the financial position of the Company as of December 31, 2022 and 2021, and the results of its operations and its
cash flows for each of the two years in the period ended December 31, 2022, in conformity with accounting principles generally accepted
in the United States of America.

Explanatory Paragraph – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully
described in Note 2, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its
operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in
regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the
outcome of this uncertainty.

Change in Accounting Principle

As discussed in Note 2 and Note 9 to the financial statements, the Company has changed its method of accounting for leases in 2022 due
to the adoption of the guidance in ASC Topic 842, Leases effective January 1, 2022.

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 audits 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/ Marcum LLP

Marcum LLP

We have served as the Company’s auditor since 2017.

New York, NY
March 31, 2023

F-2

EYENOVIA, INC.

Balance Sheets

Table of Contents

Assets

Current Assets:

Cash and cash equivalents
Deferred clinical supply costs
License fee and expense reimbursements receivable
Security deposits, current
Prepaid expenses and other current assets

Total Current Assets

Restricted cash
Property and equipment, net
Security deposits, non-current
Operating lease right-of-use asset
Equipment deposits

Total Assets

Liabilities and Stockholders’ Equity

Current Liabilities:

Accounts payable
Accrued compensation
Accrued expenses and other current liabilities
Deferred rent - current portion
Operating lease liabilities - current portion
Notes payable - current portion, net of debt discount of  $33,885 and $349,632 as of December 31, 2022 and 2021,
respectively
Convertible notes payable - current portion, net of debt discount of $33,885 and $0 as of December 31, 2022 and
2021, respectively

Total Current Liabilities

Deferred rent - non-current portion
Operating lease liabilities - non-current portion
Notes payable - non-current portion, net of debt discount of $813,229 and $0 as of December 31, 2022 and 2021,
respectively
Convertible notes payable - non-current portion, net of debt discount of $813,229 and $0 as of December 31, 2022 and
2021, respectively

Total Liabilities

Commitments and contingencies (Note 9)

Stockholders' Equity:

$

$

$

December 31, 

2022

2021

$

$

$

22,863,520
2,284,931
1,183,786
119,550
1,190,719
27,642,506

—
1,295,115
80,874
1,291,592
726,326
31,036,413

1,428,283
1,747,191
503,076
—
484,882

174,448

174,448

19,461,850
—
1,805,065
—
734,942
22,001,857

7,875,000
1,271,225
119,035
—
391,941
31,659,058

1,614,104
1,543,618
845,719
18,685
—

7,150,368

—

4,512,328

11,172,494

—  

907,644

4,190,938

4,190,938

19,949
—

—

—

13,801,848

11,192,443

Preferred stock, $0.0001 par value, 6,000,000 shares authorized;

0 shares issued and outstanding as of December 31, 2022 and 2021, respectively

Common stock, $0.0001 par value, 90,000,000 shares authorized; 36,668,980 and 28,426,616 shares issued and
outstanding as of December 31, 2022 and 2021, respectively
Additional paid-in capital
Accumulated deficit

Total Stockholders’ Equity

—  

—

3,667
135,461,361
(118,230,463)

2,844
110,683,077
(90,219,306)

17,234,565

20,466,615

Total Liabilities and Stockholders’ Equity

$

31,036,413

$

31,659,058

The accompanying notes are an integral part of these financial statements.

F-3

    
 
  
 
 
 
 
 
  
 
  
 
 
 
 
 
  
 
  
 
  
 
 
 
 
EYENOVIA, INC.

Statements of Operations

Table of Contents

Operating Income

Revenue
Cost of revenue
Gross Profit

Operating Expenses:

Research and development
General and administrative

Total Operating Expenses

Loss From Operations

Other Income (Expense):

Extinguishment of PPP 7(a) loan
Other income, net
Interest expense
Interest income

Net Loss

Net Loss Per Share - Basic and Diluted

For the Years Ended
December 31, 

2022

2021

$

— $ 14,000,000
(1,600,000)
—
12,400,000
—

13,378,680
13,532,835
26,911,515

14,850,874
10,569,653
25,420,527

(26,911,515)

(13,020,527)

—
197,090
(1,380,058)
83,326

463,353
164,027
(387,756)
2,516

$ (28,011,157)

$ (12,778,387)

$

(0.83)

$

(0.49)

Weighted Average Number of Common Shares Outstanding - Basic and Diluted

33,649,747

26,324,081

The accompanying notes are an integral part of these financial statements.

F-4

   
   
    
      
  
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

EYENOVIA, INC.

Statements of Changes in Stockholders’ Equity

For the Years Ended December 31, 2022 and 2021

Common Stock

Shares

     Amount     

Additional
Paid-In
Capital

Accumulated
Deficit

Total
Stockholders'
Equity

Balance - January 1, 2021
Issuance of common stock in At the Market offering [1]
Exercise of stock warrants
Exercise of stock options
Shares withheld from option exercise for employee tax liability
Issuance of SVB warrants [2]
Stock-based compensation

Issuance of common stock related to vested restricted stock units
Net loss
Balance - December 31, 2021
Issuance of common stock and warrants in direct offering [3]
Issuance of common stock in debt financing [4]
Origination costs related to equity in debt financing
Issuance of common stock in At the Market offering [5]
Exercise of stock warrants
Stock-based compensation
Issuance of common stock related to vested restricted stock units
Net loss
Balance - December 31, 2022

  24,978,585
2,435,604
885,482
121,261
(13,675)
—
—   —  

$ 2,498
244
89
12
(1)
—

$ 92,742,306
  12,401,675
2,124,815
203,114
(26,323)
351,390
2,886,102

$ (77,440,919) $ 15,303,885
—   12,401,919
2,124,904
—
203,126
—
(26,324)
—
351,390
—
2,886,102
—  

19,359

2

—   —  

  28,426,616
3,000,000
547,807
—
2,716,061
1,870,130

2,844
300
54
—
271
187

—   —  

108,366

11

  36,668,980

—   —  
$ 3,667

(2)
—  

110,683,077
14,897,608
859,679
(44,375)
5,281,505
18,514
3,765,364
(11)
—  

$135,461,361

—
(12,778,387)
(90,219,306)
—
—
—
—
—
—  
—
(28,011,157)

-
  (12,778,387)
20,466,615
14,897,908
859,733
(44,375)
5,281,776
18,701
3,765,364
—
  (28,011,157)
$(118,230,463) $ 17,234,565

[1] Includes gross proceeds of $12,785,483, less total issuance costs of $383,564.
[2] Allocated fair value of warrants of $354,539, less allocated issuance costs of $3,149.
[3] Includes gross proceeds of $14,981,299 less total issuance costs of $83,391.
[4] Relative fair value of stock issued in connection with debt.
[5] Includes gross proceeds of $5,445,130, less total issuance costs of $163,354.

The accompanying notes are an integral part of these financial statements.

F-5

    
    
    
 
 
 
 
 
                            
 
 
 
 
Table of Contents

EYENOVIA, INC.

Statements of Cash Flows

Cash Flows From Operating Activities

Net loss
Adjustments to reconcile net loss to net cash

used in operating activities:

Stock-based compensation
Depreciation of property and equipment
Amortization of debt discount
Write-off of property and equipment
Gain on forgiveness of PPP 7(a) Loan
Non-cash rent expense
Expense reimbursement
Gain on disposal of property and equipment

Changes in operating assets and liabilities:

Prepaid expenses and other current assets
License fee and expense reimbursements receivables
Deferred clinical supply costs
Deferred license costs
Security deposits
Accounts payable
Accrued compensation
Accrued expenses and other current liabilities
Deferred license fee
Deferred rent
Lease liabilities
Net Cash Used In Operating Activities

Cash Flows From Investing Activities

Purchases of property and equipment
Vendor deposits for property and equipment

Net Cash Used In Investing Activities

Cash Flows From Financing Activities

Proceeds from sale of common stock and warrants in direct offering [1]
Payment of issuance costs in registered direct offering
Proceeds from sale of common stock in At the Market offering
Payment of issuance costs for At the Market offering
Proceeds from exercise of stock warrants
Proceeds from SVB loan
Payment of SVB loan issuance costs
Proceeds from notes and equity issued to Avenue
Payment of issuance costs for equity issued to Avenue
Payment of issuance costs for notes issued to Avenue
Repayments of notes payable
Proceeds from exercise of stock options

Net Cash Provided By Financing Activities

Net Decrease in Cash and Cash Equivalents

Cash and cash equivalents - Beginning of Year

Cash and cash equivalents - End of Year

[1] Includes gross proceeds of $14,981,299, of which $5,741,299 is pre-funded warrants.

F-6

For the Years Ended
December 31, 

2022

2021

$

(28,011,157)

$

(12,778,387)

3,765,364
307,430
411,918
209,040
—
474,778
—
—

219,555
621,279
(2,284,931)
—
(81,389)
(185,821)
203,573
(342,643)
—
—  

(412,478)
(25,105,482)

(540,360)
(334,385)
(874,745)

14,981,299
(83,391)
5,445,130
(163,354)
18,701
—
—
10,000,000
(46,836)
(469,320)
(8,175,332)
—

2,886,102
221,563
68,376
—
(463,353)
—
(51,588)
(55,194)

423,896
1,397,924
—
1,600,000
—
126,115
392,946
(634,973)
(14,000,000)
(7,859)

(20,874,432)

(1,226,576)
(391,941)
(1,618,517)

—
—
12,785,483
(383,564)
2,124,904
7,500,000
(66,618)
—
—
—
(705,360)
203,126

21,506,897

21,457,971

(4,473,330)

(1,034,978)

27,336,850

28,371,828

$

22,863,520

$

27,336,850

    
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Cash, cash equivalents and restricted cash consisted of the following:

Cash and cash equivalents
Restricted cash

Supplemental Disclosure of Cash Flow Information:

Cash paid during the year for:

Interest

Supplemental Disclosure of Non-Cash Investing and Financing Activities

Purchase of insurance premium financed by note payable

Recognition of right-of-use asset for lease liability upon adoption of ASU 2016-02

Right-of-use assets obtained in exchange for lease liabilities

Shares withheld from option exercise for employee tax liability

Warrants issued for debt issuance costs

Common shares issued recorded as debt discount for Avenue Loan

Issuance of common stock related to vested restricted stock units

$

$

22,863,520
—
22,863,520

315,550

675,332

618,906

1,186,098

$

$

$

$

$

$

— $

— $

859,733

11

$

$

19,461,850
7,875,000
27,336,850

227,171

705,360

—

—

26,324

351,390

—

2

The accompanying notes are an integral part of these financial statements.

F-7

 
 
Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Note 1 – Business Organization and Nature of Operations

Eyenovia,  Inc.,  or  Eyenovia  or  the  Company,  is  a  pre-commercial  ophthalmic  technology  company  developing  the  Optejet®  delivery
system  for  use  both  in  combination  with  its  own  drug-device  therapeutic  programs  as  well  as  out-licensing  for  additional  indications.
Eyenovia’s  aim  is  to  improve  the  delivery  of  topical  ophthalmic  medication  through  ergonomic  design  that  facilitates  ease-of-use  and
delivery  of  more  physiologically  appropriate  medication  volume,  with  the  goal  to  reduce  side  effects  and  improve  tolerability,  and
introduce  digital  health  technology  to  improve  therapy  compliance  and  ultimately  medical  outcomes.  The  ergonomic  and  functional
design  of  the  Optejet®  allows  for  horizontal  drug  delivery  and  eliminates  the  need  to  tilt  the  head  back  or  the  manual  dexterity  to
squeeze a bottle to administer medications. Drug is delivered in a microscopic array of droplets faster than the blink reflex to help ensure
instillation success. The precise delivery of a low-volume columnar spray by the Optejet® device minimizes contamination with a non-
protruding nozzle and self-closing shutter. In clinical trials, the Optejet® has demonstrated that its targeted delivery achieves a high rate
of successful administration, with 98% of sprays being accurately delivered upon first attempt compared to the established rate reported
with traditional eye drops of ~ 50%. A more physiologically appropriate volume of medication in the range of seven to nine microliters is
delivered by the Optejet, approximately one fifth of the 35 to 50 microliter dose typically delivered in a single eye drop. Lower volume
of  medication  exposes  the  ocular  surface  to  less  active  ingredient  and  preservatives,  potentially  reducing  ocular  stress  and  surface
damage and improving tolerability. The lower volume also minimizes the potential for drug to enter systemic circulation, with the goal of
avoiding some common side effects that are related to overdosing of the eye. Versions of the Optejet are being developed with on-board
digital technology to provide reminders via Bluetooth to smart devices and date and time stamp device use. This information can then be
used by practitioners and health care systems to measure treatment compliance and improve medical decision making. In this way, the
Optejet  could  serve  as  an  extension  of  the  physician’s  office  by  providing  information  that  is  not  currently  possible  to  collect  except
through  the  use  of  diaries.  To  address  unmet  medical  needs,  the  Company  is  developing  the  next  generation  of  smart  ophthalmic
therapeutics to target new indications or new combinations where there are currently no or few drug therapies approved by the U.S. Food
and  Drug  Administration,  or  FDA.  The  Company’s  investigational  products  are  classified  by  the  FDA  as  drug-device  combination
products with drug primary mode of action, meaning that the Center for Drug Evaluation and Research, or CDER, is designated as the
lead center with primary jurisdictional oversight. Accordingly, the product candidates are submitted to the FDA and CDER for premarket
review and approval under new drug applications, or NDAs.

Note 2 – Summary of Significant Accounting Policies

Liquidity and Going Concern

As of December 31, 2022, the Company had unrestricted cash and cash equivalents of approximately $22.9 million and an accumulated
deficit  of  approximately  $118.2  million.  For  the  years  ended  December  31,  2022  and  2021,  the  Company  incurred  net  losses  of
approximately  $28.0  million  and  $12.8  million,  respectively,  and  used  cash  in  operations  of  approximately  $25.1  million  and  $20.9
million,  respectively.  The  Company  does  not  have  recurring  revenue  and  has  not  yet  achieved  profitability.  The  Company  expects  to
continue to incur cash outflows from operations for the near future. The Company expects that its research and development and general
and administrative expenses will continue to increase and, as a result, it will eventually need to generate significant product revenues to
achieve profitability. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern for at least
one year from the date that these financial statements are issued. Implementation of the Company’s plans and its ability to continue as a
going concern will depend upon the Company’s ability to generate sufficient recurring revenues or the Company’s ability to raise further
capital, through the sale of additional equity or debt securities or otherwise, to support its future operations.

The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital
and  capital  expenditures.  The  Company’s  future  capital  requirements  and  the  adequacy  of  its  available  funds  will  depend  on  many
factors, including the Company’s ability to successfully commercialize its products and services, competing technological and market
developments, and the need to enter into collaborations with other companies or acquire other companies or technologies to enhance or
complement  its  product  and  service  offerings.  If  the  Company  is  unable  to  generate  sufficient  recurring  revenues  or  secure  additional
capital,  it  may  be  required  to  curtail  its  research  and  development  initiatives  and  take  additional  measures  to  reduce  costs  in  order  to
conserve its cash.

Use of Estimates

Preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, or U.S.
GAAP, requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements
and the amounts disclosed in the related notes to the financial statements. The Company bases its estimates and judgments on historical
experience and on various other assumptions that it believes are reasonable under the circumstances. The amounts of assets and liabilities

Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

reported  in  the  Company’s  balance  sheets  and  the  amounts  of  expenses  reported  for  each  of  the  periods  presented  are  affected  by
estimates and assumptions, which are used for, but not limited to, fair value calculations for equity securities, establishment of valuation
allowances for deferred tax assets, revenue recognition, the recoverability and useful lives of long-lived assets, the recovery of deferred
costs and the deferral of revenues. Certain of the Company’s estimates could be affected by external conditions, including those unique to
the Company and general economic conditions. It is reasonably possible that actual results could differ from those estimates.

See Note 2 - Summary of Significant Accounting Policies — Stock-Based Compensation for additional discussion of the use of estimates
in estimating the fair value of the Company’s common stock.

Reclassifications

Certain prior period balances have been reclassified in order to conform to current period presentation. These reclassifications have no
effect on previously reported results of operations or loss per share.

Cash, Cash Equivalents and Restricted Cash

The  Company  considers  all  highly  liquid  investments  with  an  original  maturity  of  three  months  or  less  to  be  cash  equivalents  in  the
financial statements.

Cash  and  cash  equivalents  that  are  restricted  as  to  withdrawal  or  use  under  the  terms  of  certain  executed  agreements  are  recorded  as
restricted cash on the balance sheets. As of December 31, 2021, the Company had restricted cash in the amount of $7,875,000, which
consisted of cash held in a money market account pledged as collateral for a note payable to Silicon Valley Bank, or the SVB Loan. The
restricted  cash  was  used  in  the  repayment  of  the  SVB  Loan  in  November  2022.  See  Note  7  –  Notes  Payable  and  Convertible  Notes
Payable – Silicon Valley Bank Loan. As of December 31, 2022 and 2021, the Company had cash and cash equivalent balances in excess
of FDIC insurance limits of $22,613,520 and $19,211,850, respectively.

On March 10, 2023, Silicon Valley Bank, or SVB, was closed by the California Department of Financial Protection and Innovation, and
the  Federal  Deposit  Insurance  Corporation,  or  FDIC,  was  appointed  as  receiver.  The  Company  has  a  deposit  account  at  SVB.  The
standard deposit insurance amount is up to $250,000 per depositor, per insured bank, for each account ownership category. As of the date
of filing, the Company had approximately $194,000 in a deposit account at SVB.

Property and Equipment, Net

Property and equipment are stated at cost, net of accumulated depreciation, which is recorded commencing at the in-service date using
the straight-line method at rates sufficient to charge the cost of depreciable assets to operations over their estimated useful lives, which
range from 1 to 10 years. Leasehold improvements are amortized over the lesser of (a) the useful life of the asset; or (b) the remaining
lease term. Maintenance and repairs are charged to operations as incurred. The Company capitalizes costs attributable to the betterment
of property and equipment when such betterment extends the useful life of the assets.

Impairment of Long-lived Assets

The Company reviews for the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying
amount of an asset might not be recoverable. An impairment would be recognized when estimated future cash flows expected to result
from  the  use  of  the  asset  and  its  eventual  disposition  are  less  than  its  carrying  amount.  The  Company  did  not  record  any  impairment
losses during the years ended December 31, 2022 and 2021.

Fair Value of Financial Instruments

The Company measures the fair value of financial assets and liabilities based on Accounting Standards Codification, or ASC Topic 820
“Fair Value Measurements and Disclosures”, or ASC 820, which defines fair value, establishes a framework for measuring fair value,
and expands disclosures about fair value measurements.

F-9

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the
principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the
use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 — quoted prices in active markets for identical assets or liabilities;

Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable; and

Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions).

The carrying amounts of the Company’s financial instruments, such as cash and cash equivalents, restricted cash, accounts payable, and
notes payable approximate fair values due to the short-term nature or effective interest rates of these instruments.

Income Taxes

The  Company  is  subject  to  Federal,  New  York  State  and  City,  and  State  of  California  income  taxes  and  files  tax  returns  in  those
jurisdictions.

The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or
excluded  in  the  financial  statements  or  tax  returns.  Deferred  tax  assets  and  liabilities  are  determined  on  the  basis  of  the  difference
between the tax basis of assets and liabilities and their respective financial reporting amounts, or temporary differences, at enacted tax
rates in effect for the years in which such temporary differences are expected to reverse.

The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return.

The Company’s policy is to classify assessments, if any, for tax-related interest as interest expense and penalties as general and
administrative expenses in the statements of operations.

Revenue Recognition

The Company’s revenues are generated primarily through research, development and commercialization agreements. The terms of such
agreements  may  contain  multiple  promised  goods  and  services,  which  may  include  (i)  licenses  to  its  intellectual  property,  and  (ii)  in
certain  cases,  payment  in  connection  with  the  manufacturing  and  delivery  of  clinical  supply  materials.  Payments  to  us  under  these
arrangements  typically  include  one  or  more  of  the  following:  non-refundable,  upfront  license  fees;  milestone  payments;  payments  for
clinical product supply, and royalties on future product sales.

The  Company  analyzes  its  arrangements  to  assess  whether  such  arrangements  involve  joint  operating  activities.  For  collaboration
arrangements  that  are  deemed  to  be  within  the  scope  of  ASC  Topic  808,  “Collaborative  Arrangements”,  or  ASC  808,  the  Company
allocates  the  contract  consideration  between  such  joint  operating  activities  and  elements  that  are  reflective  of  a  vendor-customer
relationship and, therefore, within the scope of ASC Topic 606, “Revenue from Contracts with Customers”, or ASC 606. The Company’s
policy is to recognize amounts allocated to joint operating activities as a reduction in research and development expense.

Under ASC 606, the Company recognizes revenue when its customers obtain control of promised goods or services, in an amount that
reflects the consideration the Company expects to receive in exchange for those goods or services. To determine revenue recognition for
arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps:

●

●

Step 1: Identify the contract with the customer;

Step 2: Identify the performance obligations in the contract;

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

●

●

●

Step 3: Determine the transaction price;

Step 4: Allocate the transaction price to the performance obligations in the contract; and

Step 5: Recognize revenue when the company satisfies a performance obligation.

The Company must make significant judgments in its revenue recognition process, including identifying performance obligations in the
contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each
performance obligation. Milestone payments represent variable consideration that will be recognized when the performance obligation is
achieved. Sales-based royalty payments derived from usage of intellectual property are recognized when those sales occur.

Arrangements that include rights to additional goods or services that are exercisable at a customer’s discretion are generally considered
discretionary  purchase  options.  The  Company  assesses  if  these  options  provide  a  material  right  to  the  customer  and  if  so,  they  are
considered performance obligations.

During 2020, the Company entered into a license agreement, or the Arctic Vision License Agreement, with Arctic Vision (Hong Kong)
Limited, or Arctic Vision, and a license agreement, or the Bausch License Agreement, with Bausch Health Companies, Inc., or Bausch +
Lomb. Each license has three revenue components:

an upfront license fee;

1)
2) milestone payments and
royalty payments.
3)

Arctic Vision License Agreement

On August 10, 2020, the Company entered into the Arctic Vision License Agreement pursuant to which Arctic Vision may develop and
commercialize  MicroPine  for  the  treatment  of  progressive  myopia  and  MicroLine  for  the  treatment  of  presbyopia  in  Greater  China
(mainland China, Hong Kong, Macau and Taiwan) and South Korea. On September 14, 2021, the Company and Arctic Vision executed
Amendment 1 to the Arctic Vision License Agreement, or Arctic Vision Amendment 1, pursuant to which Arctic Vision may develop and
commercialize MicroStat for the treatment of mydriasis in Greater China and South Korea.

Upfront License Fees

During  the  year  ended  December  31,  2021,  the  Company  recognized  $4.0  million  in  revenue,  pursuant  to  the  Arctic  Vision  license
agreement,  upon  the  submission  of  certain  trial  data  to  Arctic  Vision,  permitting  Arctic  Vision  to  seek  regulatory  approval  with  the
National Medical Products Administration of China.

Pursuant to the terms of the Senju License Agreement (see Note 10 – Related Party Transactions) the Company is required to pay Senju a
percentage of payments received from Arctic Vision. Accordingly, the Company paid $1.6 million to Senju in connection with the $4.0
million  upfront  license  fees  received  from  Arctic  Vision,  which  is  reflected  as  cost  of  revenue  in  the  accompanying  statements  of
operations. In connection with Arctic Vision Amendment 1, Arctic Vision paid the Company a $250,000 upfront fee, which in turn, the
Company  paid  to  Senju  in  connection  with  Senju  Amendment  2  (see  Note  10  –  Related  Party  Transactions).  The  Company  did  not
recognize revenue for the $250,000 upfront payment because it was passed through to Senju.

Milestone Payments

The Company may receive an additional $37.7 million in milestone payments in connection with the Arctic Vision License Agreement,
as  amended,  based  on  various  development  and  regulatory  milestones,  including  the  initiation  of  clinical  research  and  regulatory
approvals  in  Greater  China  and  South  Korea,  related  to  the  filing  of  Marketing  Authorization  Applications  of  approximately  $13.2
million  and  the  receipt  of  regulatory  approvals  of  approximately  $24.5  million.  The  Company  currently  anticipates  the  remaining
milestone related performance obligations to be achieved between late 2024 and late 2025.

F-11

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Royalty Payments

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Arctic Vision also will purchase its supply of MicroPine, MicroLine and MicroStat from the Company or, for such products not supplied
by the Company, pay the Company a mid-single digit percentage royalty on net sales of such products, subject to certain adjustments. No
royalty payments were earned through December 31, 2022. The Company will pay a percentage in the range from 30% to 40% of such
payments,  royalties,  or  net  proceeds  of  such  supply  to  Senju  pursuant  to  the  Senju  License  Agreement.  See  Note  10—Related  Party
Transactions—Senju License Agreement for additional details.

Bausch License Agreement

On  October  9,  2020,  the  Company  entered  into  the  Bausch  License  Agreement  pursuant  to  which  Bausch  +  Lomb  may  develop  and
commercialize the Bausch Licensed Product in the Licensed Territory. Bausch + Lomb may terminate the Bausch License Agreement,
with  respect  to  the  Bausch  Licensed  Product  to  either  country  in  the  Licensed  Territory,  at  any  time  for  convenience  upon  90 days’
written notice. Both parties have the right to terminate the Bausch License Agreement in the event of (i) an uncured material breach after
a 60-day period or (ii) a bankruptcy event.

Upfront License Fees

During the year ended December 31, 2021, the Company recognized revenue of $10.0 million upon the submission of certain trial to
Bausch + Lomb and the transfer of supervisory oversight of the clinical trial to Bausch + Lomb, permitting Bausch + Lomb to assume
supervisory oversight of the ongoing MicroPine study, or the CHAPERONE study.

Milestone Payments

Bausch + Lomb could also pay the Company up to an aggregate of approximately $35.0 million in additional payments, depending on
the achievement of certain regulatory and launch-based milestones. No milestone payments were earned through December 31, 2022.
The Company currently anticipates that the aforementioned milestone payments will be earned between late 2024 and late 2025.

Royalty Payments

Under  the  terms  of  the  Bausch  License  Agreement,  on  a  country-to-country  basis  and  Bausch  Licensed  Product-by-  Bausch  Licensed
Product basis, Bausch + Lomb will pay the Company royalties on a tiered basis (ranging from mid-single digit to mid-teen percentages)
on gross profits from the sales of the Bausch Licensed Product in the Licensed Territory, subject to certain adjustments in the event of
generic entry, negative gross profits or patent expiration, for a period of the later to occur of the 10th anniversary of the first commercial
sale of a Bausch Licensed Product in such country in the Licensed Territory or the expiration of the last valid patent claim for a Bausch
Licensed Product in such country in the Licensed Territory. No royalty payments were earned through December 31, 2022.

Clinical Supply Arrangements

Bausch + Lomb and Arctic Vision have contracted with the Company to manufacture and supply them with the appropriate drug-device
combination products to conduct their clinical trials on a cost plus 10% mark-up basis. Our licensing agreements with Bausch + Lomb
and Arctic Vision represent collaborative arrangements and they are not a customer with respect to the clinical supply arrangements. The
Company’s policy is to (a) defer the materials and manufacturing costs in order to properly match them up against the income from the
clinical supply arrangements; and (b) to report the net income from the clinical supply arrangements as other income. Deferred clinical
supply costs were $2.3 million at December 31, 2022. Net income from the sale of clinical supplies was included in other income and
amounted to $0.2 million for the year ended December 31, 2022.

Operating Leases

The  Company  adopted  the  Accounting  Standards  Update,  or  ASU  2016-02,“Leases  (Topic  842)”  as  of  December  31,  2022,  effective
January 1, 2022.  The Company leases its facilities under non-cancellable operating leases. The Company evaluates the nature of each
lease at the inception of an arrangement to determine whether it is an operating or financing lease and recognizes the ROU asset and
lease liabilities based on the present value of future minimum lease payments over the expected lease term. The Company recognizes a

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

liability to make lease payments, the “lease liability”, and an asset representing the right to use the underlying asset during the lease term,
the  “right-of-use  asset”.  The  lease  liability  is  measured  at  the  present  value  of  the  remaining  lease  payments,  discounted  at  the
Company's  incremental  borrowing  rate.  The  Company’s  leases  do  not  generally  contain  an  implicit  interest  rate  and  therefore  the
Company uses the incremental borrowing rate it would expect to pay to borrow on a similar collateralized basis over a similar term in
order to determine the present value of its lease payments. The right-of-use asset is measured at the amount of the lease liability adjusted
for  the  remaining  balance  of  any  lease  incentives  received,  any  cumulative  prepaid  or  accrued  rent  if  the  lease  payments  are  uneven
throughout  the  lease  term,  any  unamortized  initial  direct  costs,  and  any  impairment  of  the  right-of-use-asset.  Operating  lease  expense
consists of a single lease cost calculated so that the remaining cost of the lease is allocated over the remaining lease term on a straight-
line basis, variable lease payments not included in the lease liability, and any impairment of the right-of-use asset.

Research and Development

Research and development expenses are charged to operations as incurred. The Company records prepaid expenses on its balance sheet
for the payment of research and development expenses in advance of services being provided.

The  Company’s  license  agreements  were  determined  to  represent  collaborative  arrangements.  Pursuant  to  these  collaborative
arrangements, the licensee is required to reimburse the Company for certain research and development expenses. Providing research and
development activities in the context of a collaboration agreement is not an ordinary activity for the Company. Accordingly, the licensee
is  not  a  customer  with  respect  to  the  reimbursements  and  such  payments  are  not  subject  to  ASC  606  –  Revenue  Recognition.  The
Company’s policy is to recognize the reimbursements as contra – research and development expense. The receivable for such payments,
plus other license payments, is included in “license fee and expense reimbursements receivable” on the accompanying balance sheets.

Stock-Based Compensation

The  Company  measures  the  cost  of  services  received  in  exchange  for  an  award  of  equity  instruments  based  on  the  fair  value  of  the
award. The fair value of the award is measured on the grant date and the fair value amount is then recognized over the period during
which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an option, the
Company issues new shares of common stock out of the shares reserved for issuance under its equity plans. See Note 11 – Stockholders’
Equity – Stock Options for additional information related to estimating the fair value of stock options.

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Net Loss Per Share of Common Stock

Basic net loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock
outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other instruments to
issue common stock were exercised or converted into common stock. The following table presents the computation of basic and diluted
net loss per common share:

Numerator:

Net income (loss)

Net loss attributable to common stockholders

Denominator (weighted average quantities):

Common shares issued
Add: Prefunded warrants
Add: Undelivered vested restricted shares

Denominator for basic and diluted net loss per share

For the Years Ended
December 31,

2022

2021

$ (28,011,157) $ (12,778,387)
$ (28,011,157) $ (12,778,387)

  33,252,644
333,037
64,066
  33,649,747

  26,238,134
—
85,947
  26,324,081

Basic and diluted net loss per share of common stock

$

(0.83) $

(0.49)

The following securities are excluded from the calculation of weighted average dilutive shares of common stock because their inclusion
would have been anti-dilutive:

Warrants
Options
Restricted stock units
Total potentially dilutive shares

Subsequent Events

December 31, 

2022

2021

6,087,845   1,217,715
5,380,553   4,377,398
41,778
  11,641,198   5,636,891

172,800  

The Company has evaluated subsequent events through the date which the financial statements were issued. Based upon the evaluation,
the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in
the financial statements, except as disclosed.

Recently Adopted Accounting Standards

On May 3, 2021, the Financial Accounting Standards Board, or the FASB, issued ASU No. 2021-04, “Earnings Per Share (Topic 260),
Debt—Modifications  and  Extinguishments  (Subtopic  470-50),  Compensation—Stock  Compensation  (Topic  718),  and  Derivatives  and
Hedging—Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40):  Issuer’s  Accounting  for  Certain  Modifications  or  Exchanges  of
Freestanding  Equity-Classified  Written  Call  Options.”  This  new  standard  provides  clarification  and  reduces  diversity  in  an  issuer’s
accounting  for  modifications  or  exchanges  of  freestanding  equity-classified  written  call  options  (such  as  warrants)  that  remain  equity
classified after modification or exchange. This standard is effective for fiscal years beginning after December 15, 2021, including interim
periods within those fiscal years. Issuers should apply the new standard prospectively to modifications or exchanges occurring after the
effective date of the new standard. The Company adopted ASU 2021-04 effective January 1, 2022. This standard did not have a material
impact on the Company’s financial position, results of operations or cash flow.

F-14

    
    
    
 
   
  
 
 
 
 
    
    
 
 
 
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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

In February 2016, the FASB issued ASU 2016-02 “Leases (Topic 842)”, or ASU 2016-02. ASU 2016-02 requires that a lessee recognize
the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to
make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. ASU
2016-02, as amended, is now effective for emerging growth companies for fiscal years beginning after December 15, 2021, and interim
periods within fiscal years beginning after December 15, 2022. The Company adopted ASU 2016-02 on December 31, 2022, effective
January  1,  2022  and  the  adoption  of  this  ASU  had  a  material  impact  on  the  Company’s  financial  statements,  primarily  as  a  result  of
recording  right-of-use  assets  and  lease  liabilities  for  its  operating  leases  in  the  approximate  amounts  of  $580,000  and  $619,000,  and
derecognizing deferred rent in the approximate amount of $39,000.

Recently Issued Accounting Standards

In  June  2016,  the  FASB  issued  ASU  No.  2016-13  “Financial  Instruments  -  Credit  Losses  (Topic  326)”  and  also  issued  subsequent
amendments to the initial guidance under ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively Topic 326). Topic 326 requires
the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred
loss  model  with  an  expected  loss  model  and  requires  the  use  of  forward-looking  information  to  calculate  credit  loss  estimates.  The
Company will be required to adopt the provisions of this ASU on January 1, 2023, with early adoption permitted for certain amendments.
Topic 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of Topic 326 is not expected to
have a material impact on the Company’s financial position, results of operations or cash flows.

In August 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, to clarify the accounting for certain financial instruments with characteristics of liabilities and equity. The amendments in
this update reduce the number of accounting models for convertible debt instruments and convertible preferred stock by removing the
cash  conversion  model  and  the  beneficial  conversion  feature  model.  Limiting  the  accounting  models  will  result  in  fewer  embedded
conversion features being separately recognized from the host contract. Convertible instruments that continue to be subject to separation
models  are  (1)  those  with  embedded  conversion  features  that  are  not  clearly  and  closely  related  to  the  host  contract,  that  meet  the
definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments
issued  with  substantial  premiums  for  which  the  premiums  are  recorded  as  paid-in-capital.  In  addition,  this  ASU  improves  disclosure
requirements for convertible instruments and earnings-per-share guidance. The ASU also revises the derivative scope exception guidance
to  reduce  form-over-substance-based  accounting  conclusions  driven  by  remote  contingent  events.  The  amendments  in  this  update  are
effective  for  the  Company  in  fiscal  years  beginning  after  December  15,  2023,  and  interim  periods  within  those  fiscal  years.  Early
adoption is permitted, but not earlier than for fiscal years beginning after December 15, 2020. The Company early adopted ASU 2020-06
effective January 1, 2023 which eliminates the need to assess whether a beneficial conversion feature needs to be recognized upon the
issuance  of  new  convertible  instruments.  The  adoption  of  ASU  2020-06  is  not  expected  to  have  a  material  impact  on  the  Company’s
financial position, results of operations or cash flows.

Note 3 – Prepaid Expenses and Other Current Assets

As of December 31, 2022 and 2021, prepaid expenses and other current assets consisted of the following:

Payroll tax receivable
Prepaid insurance expenses
Prepaid conference expenses
Prepaid general and administrative expenses
Prepaid rent and security deposit
Prepaid patent expenses
Other
Prepaid research and development expenses
Prepaid board of directors fees
Total prepaid expenses and other current assets

F-15

December 31, 

$

2022
660,891
201,082
97,743
87,982
74,959
38,796
26,745
2,521
—
$ 1,190,719

2021
$ 343,785
171,370
12,586
71,375
32,254
32,797
4,525
—
66,250
$ 734,942

    
    
 
 
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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Note 4 - Property and Equipment, Net

As of December 31, 2022 and 2021, property and equipment consisted of the following:

Equipment
Equipment not yet placed in service
Leasehold improvements

Less: accumulated depreciation and amortization
Property and equipment, net

December 31, 

2022
$ 1,271,372
90,411
569,170
  1,930,953
(635,838)
$ 1,295,115

$

2021
854,060
254,864
490,709
  1,599,633
(328,408)
$ 1,271,225

Depreciation expense was $307,430 and $221,563 for the years ended December 31, 2022 and 2021, respectively, of which $301,205 and
$211,604, respectively, was included within research and development expenses and $6,225 and $9,959, respectively, was included in
general and administrative expenses in the accompanying statements of operations.

As of December 31, 2022 and 2021, the Company had $726,326 and $391,941 of outstanding deposits for equipment purchases.

Note 5 – Accrued Expenses and Other Current Liabilities

As of December 31, 2022 and 2021, accrued expenses and other current liabilities consisted of the following:

Accrued consulting and professional services
Accrued leasehold improvements
Credit card payable
Accrued research and development expenses
Other
Accrued interest
Accrued franchise tax
Total accrued expenses and other current liabilities

Note 6 – Accrued Compensation

As of December 31, 2022 and 2021, accrued compensation consisted of the following:

Accrued bonus expenses
Accrued payroll expenses
Total accrued compensation

F-16

December 31, 

2022

2021

  $ 320,000   $ 250,000
—
20,000
436,840
42,407
94,792
1,680
$ 845,719

92,528
50,639  
35,524
4,385
—
—
$ 503,076

December 31, 

2022
$ 1,447,643
299,548
$ 1,747,191

2021
$ 1,245,795
297,823
$ 1,543,618

    
    
 
 
 
 
    
    
 
    
    
 
 
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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Note 7 – Notes Payable and Convertible Notes Payable

As of December 31, 2022 and 2021, notes payable and convertible notes payable consisted of the following:

Silicon Valley Bank loan
Avenue - Note payable
Avenue - Convertible note payable

Total

Less: Current portion

Silicon Valley Bank loan
Avenue - Note payable
Avenue - Convertible note payable

Notes Payable, Non-Current

December 31, 2022

     Notes Payable      Debt Discount     
— $

— $

$

5,212,500
5,212,500
10,425,000

(847,114)
(847,114)
(1,694,228)

December 31, 2021
     Notes Payable     Debt Discount    

Net

Net

— $ 7,500,000
—
—
7,500,000

4,365,386
4,365,386
8,730,772

$ (349,632) $ 7,150,368
—
—
7,150,368

—
—
(349,632)

—
(208,333)
(208,333)
$ 10,008,334

—
33,885
33,885

(174,448)
(174,448)
$ (1,626,458) $ 8,381,876

— (7,500,000)
—
—
— $

$

349,632
—
—
— $

$ (7,150,368)
—
—
—

The non-current portion of notes payable and convertible notes payable includes a notes payable and a convertible note payable, each in
the amount, net of discount, of $4,190,938.

BankDirect Capital Finance Loan

On February 24, 2021, the Company issued a note payable for the purchase of a directors and officers’ liability insurance policy. The
note payable was payable in nine monthly payments consisting of principal and interest amounting to $79,343 for an aggregate amount
of $714,087. The note accrued interest at a rate of 2.96% per year and matured on November 24, 2021.The note payable was repaid in
full during the year ended December 31, 2021. Interest expense was $8,727 for the year ended December 31, 2021.

On February 24, 2022, the Company issued a note payable for the purchase of a directors and officers’ liability insurance policy. The
note payable was payable in six monthly payments consisting of principal and interest amounting to $113,628 for an aggregate amount of
$681,768. The note accrued interest at a rate of 3.26% per year and matured on August 24, 2022. The note payable was repaid in full
during the year ended December 31, 2022. Interest expense was $6,436 for the year ended December 31, 2022.

Paycheck Protection Program Loan

On  May  8,  2020,  the  Company  received  cash  proceeds  of  $463,353  pursuant  to  a  loan  provided  in  connection  with  the  Paycheck
Protection  Program  under  the  CARES  Act,  or  the  PPP  Loan.  The  PPP  Loan  provided  for  monthly  installment  payments  of  $19,508
beginning in August 2021 with the remaining balance due on May 3, 2022, the original maturity date. The PPP Loan incurred interest at
a fixed rate of 1.00% per annum.

Under the terms of the CARES Act, as amended by the Paycheck Protection Program Flexibility Act of 2020, the Company was eligible
to apply for and receive forgiveness for all or a portion of its PPP Loan. The Company applied for loan forgiveness on the PPP Loan in
March 2021. The Company received notification in August 2021 that it had received approval for full loan forgiveness of the PPP Loan
in the amount of $463,353. The Company has recorded this extinguishment as other income in the statements of operations for the year
ended  December  31,  2021.  The  Company  also  received  notification  of  forgiveness  of  accrued  interest  payable  of  $5,738,  which  was
reversed from interest expense.

Silicon Valley Bank Loan

On  May  7,  2021,  or  the  Effective  Date,  the  Company  entered  into  a  Loan  and  Security  Agreement,  or  the  Loan,  with  Silicon  Valley
Bank, or SVB, for an aggregate principal amount of up to $25.0 million. The interest rate on the Loan was an annual rate equal to the
greater of (a) the sum of 1.25% plus the prime rate as reported in The Wall Street Journal and (b) 5.00%. The initial tranche of the Loan,
in the amount of $7.5 million was received by the Company on May 7, 2021. The maturity date of the Loan was May 1, 2025. The Loan

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

indicated a prepayment fee of 2.0% of the principal balance made on or prior to the second anniversary of the Effective Date. The Loan
also provided for a final payment in an amount equal to the original aggregate principal amount of the Loan multiplied by 5.0%. The
final payment is in addition to and not a substitution for the regular monthly payments of principal plus accrued interest and was due
upon the repayment of the loan in full.

On September 29, 2021, the Company and SVB executed the First Amendment to the Loan and Security Agreement, or the Amendment.
In  accordance  with  the  Amendment,  the  Company  was  required  to  maintain  a  collateralized  money  market  account  in  the  amount  of
$7,875,000. The Company recorded this amount as restricted cash. On October 25, 2021, the Company announced the reclassification of
Mydcombi  as  a  drug-device  combination  product  by  the  FDA  in  a  CRL  received  on  October  22,  2021.  Given  the  FDA’s  recent
reclassification  of  Mydcombi  as  a  drug-device  combination  and  the  need  to  file  an  NDA  resubmission  in  2022,  the  restricted  cash
became callable on November 30, 2021, at SVB’s election, to satisfy the Loan obligations. Therefore, the Loan was fully classified as a
current note payable as of December 31, 2021.

In connection with the Loan, the Company issued warrants to SVB to purchase 91,884 shares of common stock at an exercise price per
share equal to $4.76. The warrants are exercisable for a period of ten years from the date of issuance. The Company determined that the
warrants  should  be  equity-classified  and  that  the  relative  fair  value  was  $354,539,  by  using  the  Black-Scholes  option  pricing
methodology  using  the  following  assumptions:  stock  price  of  $4.76;  expected  term  of  10.0  years;  volatility  of  89.0%  and  a  risk-free
interest rate of 1.60%. The Company incurred $66,618 of debt issuance costs, of which $63,469 was allocated to the debt and $3,149 was
allocated  to  the  warrants.  The  relative  fair  value  of  the  warrants  and  the  issuance  costs  allocated  to  the  debt  were  recorded  as  debt
discount.

On November 4, 2022, the Company repaid the SVB Loan in full. The full amount of the payment was $8,025,000, and included the
principal amount of the loan ($7,500,000), the final payment ($375,000) and a 2% prepayment fee ($150,000). The final payment and
prepayment fee were recorded as interest expense. The entire restricted cash account in the amount of $7,875,000 was used to make the
substantial amount of the payment.

During the years ended December 31, 2022 and 2021, the Company recorded interest expense relating to the Loan of $1,174,736 and
$317,333, respectively, including the amortization of debt discount of $349,632 and $68,376, respectively.

Avenue Ventures Loan

On  November  22,  2022,  the  Company  entered  into  a  Loan  and  Security  Agreement,  or  the  Avenue  Loan,  with  Avenue  Venture
Opportunities  Fund,  L.P.,  or  Avenue  1,  and  Avenue  Venture  Opportunities  Fund,  L.P.  II,  or  Avenue  2,  and  together  with  Avenue,  the
Lender, for an aggregate principal amount of up to $15,000,000. The initial tranche of the Avenue Loan is $10,000,000, consisting of
$4,000,000 from Avenue and $6,000,000 from Avenue 2. Up to $5,000,000 of the principal amount outstanding may be converted at the
option  of  the  Lender  into  shares  of  the  Company’s  common  stock  at  a  conversion  price  of  $2.148  per  share,  subject  to  typical  anti-
dilution adjustments, or the Convertible Loan. The Avenue Loan bears interest at an annual rate equal to the greater of (A) 7.0% and (B)
the prime rate as reported in The Wall Street Journal plus 4.45%. The Avenue Loan maturity date is November 1, 2025. The Company
may request an additional $5,000,000 of gross funding between April 1, 2023 and July 31, 2023, subject to agreed-upon conditions. The
Company must also make an incremental final payment equal to 4.25% of the aggregate funding, or the Final Payment, amounting to a
premium of $425,000.

The Company will make monthly interest-only payments during the first twelve months of the Avenue Loan, which could be increased to
up to eighteen months upon the achievement of specified performance milestones. Following the interest-only period, the Company will
make equal monthly payments of principal and interest until the maturity date, plus interest. If the Company prepays the Avenue Loan, it
will be required to pay a prepayment fee of 3% if the Avenue Loan is prepaid during the first year, 2% if the Avenue Loan is prepaid
during the second year and 1% if the Avenue Loan is repaid during the third year.

The Avenue Loan requires the Company to make and maintain representations and warranties and other agreements that are customary in
loan agreements of this type. The Avenue Loan is secured by all of the Company’s assets globally, including intellectual property. The
Avenue  Loan  also  contains  customary  events  of  default,  including  non-payment  of  principal  or  interest,  violations  of  covenants,
bankruptcy and material judgments. Upon the occurrence of an event of default, all interest and principal will be accelerated and

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Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

immediately  become  due  and  payable.  In  addition,  Avenue  will  have  the  right  to  exercise  any  other  right  or  remedy  provided  by
applicable law.

The  Company  paid  a  portfolio  management  fee  of  1%  of  the  total  commitment  of  $15,000,000,  or  $150,000  of  cash  on  December  1,
2022. This has been accounted for as a component of debt discount.

In connection with the Loan, the Company granted an aggregate of 547,807 shares of its common stock to the Lender, or the Avenue
Private Placement Shares. Based on the Company’s stock price of $1.79 per share on the closing date, the shares have a gross value of
$980,575 and a relative fair value of $859,734. This is accounted for as a component of debt discount.

The following is a breakdown of the allocation of debt discount and origination costs:

Allocation of Debt Discount
Premium-
(Final
Payment)
$ 212,500
  212,500

Equity
Issued
$ 429,867
  429,867

Eyenovia
Origination
Costs
$ 107,976
  107,976
20,312
$ 236,264

—  

—  

$ 425,000

$ 859,734

$ 1,756,516

Total Debt
Discount

Equity
Issuance
Costs

$

878,258
878,258

$

—
—
—   44,376
$ 44,376

Non-Convertible Note
Convertible Note
Private Placement Shares

Total

Withheld From Closing Proceeds:
Broker Fee
Legal Reimbursement

Total

Eyenovia Origination Costs:
Legal Fee
Avenue Management Fee

Total

Allocation %

Withheld
From
Proceeds
45.70 %   $ 127,916
45.70 %     127,916
24,063
100.00 %  $ 279,895

8.60 %    

$ 250,000
29,895
$ 279,895

$ 86,264
  150,000
$ 236,264

Total debt discount of $1,756,516 less the current year amortization of the Avenue loan in the amount of $62,288 resulted in unamortized
debt discount of $1,694,228 at December 31, 2022.

The following is a summary of the Avenue loan:

Initial loan funding
Final payment

Less: Unamortized debt discount

Less: Current portion
Notes Payable, Non-Current

December 31, 2022
    Non-Convertible     Convertible     

$ 5,000,000
212,500
5,212,500
(847,114)
4,365,386
(174,448)
$ 4,190,938

$ 5,000,000
212,500
  5,212,500
(847,114)
  4,365,386
(174,448)
$ 4,190,938

Total
$ 10,000,000
425,000
  10,425,000
(1,694,228)
8,730,772
(348,896)
$ 8,381,876

During  the  year  ended  December  31,  2022,  the  Company  recorded  interest  expense  relating  to  the  Loan  of  $189,510,  including  the
amortization of debt discount of $62,288.

F-19

    
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
    
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Note 8 – Income Taxes

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

The provision for income taxes consists of the following expenses (benefits):

Deferred tax provision (benefit):
Federal
State and local

Change in valuation allowance
Provision for income taxes

For The Years Ended
December 31,

2022

2021

5,879,362  
(208,806) 
5,670,556  
(5,670,556) 

$

—   $

(1,248,043)
(2,358,623)
(3,606,666)
  3,606,666
—

The provision for income taxes differs from the United States Federal statutory rate as follows:

Federal statutory rate
State tax rate, net of federal benefit
Permanent differences
Research & development tax credits
Prior period adjustments and other
Rate and apportionment changes
Change in valuation allowance
Effective income tax rate

Deferred tax assets consist of the following:

Deferred tax assets:
Net operating loss carryforwards
Research and development tax credits
Capitalized research and development costs
Stock-based compensation
Intangible assets
Lease liability
Total gross deferred tax assets
Deferred tax liabilities
Property and equipment
Right ot use asset
Deferred tax assets, net before allowance
Valuation allowance
Deferred tax assets, net

For The Years Ended
December 31, 

2022
(21.0)%  
(2.5)%  
1.6 %  
(1.0)%  
1.3 %  
1.3 %  
20.3 %  
(0.0)%  

2021
(21.0)%
(7.3)%
4.3 %
(0.6)%
0.2 %
(3.8)%
28.2 %
(0.0)%

For The Years Ended
December 31,

2022

2021

$ 20,165,693
799,182
2,304,110
2,089,014
633,151
327,276
  26,318,426

$ 17,415,488
605,919
—
2,070,759
531,454
—
  20,623,620

(184,138)
(303,554)
25,830,734
  (25,830,734)
$

(463,442)
—
20,160,178
  (20,160,178)
—

— $

Changes in valuation allowance

$ (5,670,556) $

3,606,666

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Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

As of December 31, 2022, the Company had approximately $85,900,000 of domestic federal net operating loss carryforwards, or NOLs,
that may be available to offset future federal taxable income. Approximately $10,800,000 of those NOLs will expire during the years
ranging  from  2034  to  2037.  The  remaining  NOLs  of  approximately  $75,100,000  have  no  expiration  dates.  Internal  Revenue  Code
Section 382 limits the utilization of approximately $35,000,000 of those NOLs to approximately $918,000 on an annual basis as a result
of ownership changes that occurred through July 15, 2019. As of December 31, 2022, the Company had approximately $25,400,000 of
state NOLs, of which approximately $25,300,000 will expire during the years ranging from 2040 to 2042, and approximately $100,000
will not expire, and had approximately $6,400,000 of local NOLs which do not expire.

The Company has assessed the likelihood that deferred tax assets will be realized in accordance with the provisions of ASC 740 “Income
Taxes Accounting”, or ASC 740. ASC 740 requires that a valuation allowance be established when it is “more likely than not” that all, or
a portion of, deferred tax assets will not be realized. The assessment considers all available positive or negative evidence, including the
scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies. After the performance of such
reviews as of December 31, 2022 and 2021, management believes that uncertainty exists with respect to future realization of its deferred
tax assets and has, therefore, established a full valuation allowance as of those dates.

Management  has  evaluated  and  concluded  that  there  were  no  material  uncertain  tax  positions  requiring  recognition  in  the  Company’s
financial statements as of December 31, 2022 and 2021. The Company does not expect any significant changes in its unrecognized tax
benefits within twelve months of the reporting date.

No  tax  audits  were  commenced  or  were  in  process  during  the  years  ended  December  31,  2022  and  2021.  No  tax  related  interest  or
penalties were incurred during the years ended December 31, 2022 and 2021. The Company’s federal, state and local income tax returns
beginning with the year ended December 31, 2019 remain subject to examination.

Note 9 – Commitments and Contingencies

Employment Agreements

On February 14, 2022, the Compensation Committee of the Board approved amendments to the Executive Employment Agreements, or
the Employment Agreement Addendums, for three executive officers. Each of the Employment Agreement Addendums provides that if
the  executive’s  employment  is  terminated  by  the  Company  without  “Cause”  or  the  executive  suffers  an  “Involuntarily  Termination”
(each as defined in the employment agreements), provided that the executive has signed a full release of all claims, the executive will be
entitled to receive: (i) severance pay equal to twelve months of his or her then-current base salary, and (ii) a reimbursement for health
insurance  benefits  under  COBRA  for  the  executive  and  his  or  her  spouse  and  dependents  for  a  period  of  twelve  months  or  until  the
executive becomes eligible for comparable insurance benefits from another employer, whichever is earlier.

Transition of Chief Executive Officer

On  July  27,  2022,  the  Company  announced  the  appointment  of  Michael  Rowe  as  its  new  Chief  Executive  Officer,  or  CEO,  effective
August 1, 2022, with Dr. Tsontcho Ianchulev (the former CEO) becoming Executive Chairman of the Board. Mr. Rowe is also serving as
a member of the Board.

On July 26, 2022, the Company entered into an Employment Agreement, or the Employment Agreement, with Mr. Rowe under which he
will serve as Chief Executive Officer of the Company. Under the terms of the Employment Agreement, Mr. Rowe will receive an annual
salary of $575,000. He is eligible to receive a cash bonus of up to 60% of his base salary. Additionally, Mr. Rowe received an option to
purchase 440,000  shares  of  the  Company’s  common  stock,  exercisable  at  $1.66  per  share,  pursuant  to  the  Company’s  Amended  and
Restated 2018 Omnibus Stock Incentive Plan, as amended. Mr. Rowe will also continue to participate in any and all benefit plans, from
time  to  time,  in  effect  for  senior  management,  along  with  vacation,  sick  and  holiday  pay  in  accordance  with  the  Company’s  policies
established and in effect from time to time. As a result of the change of salary, the aggregate potential severance pay for the executive
officers of the Company is approximately $1,004,000.

The  Company  also  entered  into  an  agreement  with  Dr.  Ianchulev,  or  the  Executive  Chairman  Agreement,  pursuant  to  which  Dr.
Ianchulev will provide medical expertise and consultation related to the Company’s research and development programs, and such other
matters as reasonably requested by the Company for an initial period of one year. In consideration for Dr. Ianchulev’s services, the

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Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

Company has agreed to provide Dr. Ianchulev with a $5,000 monthly retainer throughout the term of the agreement, in addition to the
compensation payable to all non-employee members of the Board.

Operating Leases

On August 8, 2018, the Company entered into a lease agreement to lease approximately 3,800 square feet of office space in New York,
NY. The monthly base rent ranges from $19,633 to $22,486 per month over the term of the lease. The lease expires on September 30,
2023. The security deposit is approximately $118,000, which has been classified as a current asset. The Company’s rent expense for this
space is recorded in general and administrative expense and amounted to $242,067 for each of the years ended December 31, 2022 and
2021, respectively.

On January 20, 2020, the Company entered into a lease agreement to lease 660 square feet of office space in Laguna Hills, California.
The lease term was one year and the lease was renewed each year until it expired on April 30, 2022. The monthly base rent ranged from
$1,254 to $1,292 per month over the term of the lease. The Company received its $1,254 security deposit after the lease expired. The
Company had also agreed to lease the adjoining premises as part of the lease extension. The additional office space is also 660 square
feet.  The  lease  term  for  this  space  expires  April  30,  2023.  The  monthly  rent  ranges  from  $1,750  to  $1,838  per  month.  The  security
deposit  is  $1,750  and  has  been  classified  as  a  current  asset.  The  Company’s  rent  expense  for  the  space  in  this  location  is  recorded  in
general  and  administrative  expense  and  amounted  to  $20,501  and  $29,424  for  the  years  ended  December  31,  2022  and  2021,
respectively.

On April 8, 2022, the Company entered into a new lease agreement for 3,916 square feet in Laguna Hills, California. The new lease term
is five years and two months, commencing on June 1, 2022 and expiring on July 31, 2027. The monthly base rent ranges from $9,203 to
$10,358 per month over the term of the lease. The security deposit is $11,400. The Company’s rent expense for all Laguna Hills space is
recorded  in  general  and  administrative  expense  and  amounted  to  $66,196  and  $0  for  the  years  ended  December  31,  2022  and  2021,
respectively.

On July 17, 2020, the Company entered into a lease agreement to lease approximately 3,000 square feet of office space in Redwood City,
California, or the Gross Industrial Lease. The monthly base rent was for $7,500 per month over the term of the lease through August 31,
2021 with a security deposit of $7,500. On December 1, 2020, the Company agreed to amend the terms of the Gross Industrial Lease for
a  base  rent  that  ranges  from  $7,500  to  $7,957  per  month  over  the  term  of  the  lease.  The  amended  Gross  Industrial  Lease  expires  on
August 31, 2023. Concurrent with the amendment to the Gross Industrial Lease on December 1, 2020, the Company entered into a lease
agreement to lease approximately 1,500 square feet of additional office space in Redwood City, California. The monthly base rent ranges
from $3,000 to $3,183 per month over the term of the lease. The lease expires on August 31, 2023. The security deposit is $3,000. Also
concurrent  with  the  amendment  to  the  Gross  Industrial  Lease  on  December  1,  2020,  the  Company  entered  into  an  additional  lease
agreement to lease 2,169 square feet of additional office space in Redwood City, California. The monthly base rent ranges from $4,468 to
$4,602 per month over the term of the lease. The lease commenced on January 1, 2022 and expires on August 31, 2023. The security
deposit  is  $4,468.  The  Company's  rent  expense  for  all  Redwood  City  space  is  recorded  in  research  and  development  expense  and
amounted to $180,240 and $128,560 for the years ended December 31, 2022 and 2021, respectively.

The Company leases 953 square feet of office space in Reno, NV for research and development activities from a company owned by the
Company’s former Vice President of Research and Development. The lease, as amended in September 2022, expires on May 1, 2023 and
provides for lease payments of $5,675 per month and a security deposit in the amount of $5,675. Since the inception of the lease, the
Company  made  $112,600  of  leasehold  improvements  related  to  this  lease  which  are  included  in  property  and  equipment,  net  on  the
accompanying  balance  sheets.  The  Company’s  rent  expense  for  this  space  is  recorded  in  research  and  development  expense  and
amounted to $68,498 and $64,848 for the years ended December 31, 2022 and 2021, respectively.

On May 19, 2022, the Company entered into a lease agreement to lease 10,880 square feet of office space in Reno, Nevada. The lease
term is five years and four months, commencing on May 23, 2022 and expiring on September 23, 2027. The monthly base rent ranges
from $13,056 to $16,663 per month over the term of the lease. The security deposit is $53,000. The Company’s rent expense for this
space is recorded in research and development expense and amounted to $101,023 for the year ended December 31, 2022.

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Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

A summary of the Company’s right-of-use assets and liabilities is as follows:

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows used in operating activities

Right-of-use assets obtained in exchange for lease obligations

Operating leases

Weighted Average Remaining Lease Term (Years)

Operating leases

Weighted Average Discount Rate

Operating leases

Future minimum payments under the Company’s operating lease agreements are as follows:

For the Year Ended
December 31, 2022

$

$

412,478

1,186,098

3.71 years

10.0 %  

For the Year Ending
December 31, 
2023
2024
2025
2026
2027

Total lease payments

Less: Imputed interest

Present value of lease liabilities

Less: current portion

Lease liabilities, non-current portion

Litigations, Claims and Assessments

Minimum Lease Payments
588,181
$
278,254
289,887
302,039
216,126
1,674,487
(281,961)
1,392,526
(484,882)
907,644

$

In  the  normal  course  of  business,  the  Company  may  be  involved  in  legal  proceedings,  claims  and  assessments  arising  in  the  ordinary
course  of  business.  The  Company  records  legal  costs  associated  with  loss  contingencies  as  incurred  and  accrues  for  all  probable  and
estimable settlements.

Note 10 – Related Party Transactions

See Note 9 - Commitments and Contingencies for certain commitments and contingencies entered into with certain related parties.

Senju License Agreement

During  2015,  the  Company  entered  into  an  exclusive  license  agreement  with  Senju,  or  the  Senju  License  Agreement,  whereby  the
Company  agreed  to  grant  to  Senju  an  exclusive,  royalty-bearing  license  for  its  microdose  product  candidates  for  Asia  to  sublicense,
develop,  make,  have  made,  manufacture,  use,  import,  market,  sell,  and  otherwise  distribute  the  microdose  product  candidates.  In
consideration for the license, Senju agreed to pay to Eyenovia five percent (5%) royalties on sales (net of certain manufacturing costs)
for the term of the Senju License Agreement, subject to certain adjustments upon the loss of patent coverage for the term of the license
agreement. The agreement will continue in full force and effect, on a country-by-country basis, until the latest to occur of: (i) the tenth
(10th) anniversary of the first commercial sale of such a product candidate in a country; or (ii) the expiration of the licensed patents in a
country. As of the date of this filing, there have been no commercial sales of such a product in Asia; therefore, no royalties have been
earned. Senju is owned by the family of a former member of the Company’s Board of Directors.

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Table of Contents

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

On April 8, 2020, Eyenovia entered into an amendment, or the Senju License Amendment, to the Senju License Agreement. Pursuant to
the Senju License Amendment, the Company can license to any third party the right to research, develop, commercialize, manufacture or
use certain products, or the Senju Licensed Products previously licensed to Senju in China (including the People’s Republic of China,
Hong Kong, Macao, and Taiwan) and South Korea, or the Territory.

Pursuant to the Senju License Amendment, the Company must pay Senju (a) a percentage in the range of 30% to 40% of revenue on (i)
any lump-sum payments the Company receives from the third party, (ii) revenue (net of costs) obtained by the Company from contract
research and/or development of the Senju Licensed Product in the Territory, and (iii) revenue (net of costs) obtained by the Company
from contract manufacture for the device of the Senju Licensed Product in the Territory, the aggregate of which must be at least a $9
million minimum payment to Senju; and (b) a percentage in the range of 30% to 40% of any sales royalty revenue the Company receives
from the third party. Since the Company executed a third-party license prior to the April 8, 2021 expiration of the Senju License, the
Senju License Amendment will remain in effect for the duration of the license, subject to early termination.

The Senju License Agreement was further amended in a Letter Agreement by and between the Company and Senju on August 10, 2020,
or the Letter Agreement. Pursuant to the Letter Agreement, the Company will pay to Senju a percentage in the range of 30% to 40% of
certain payments, royalties, or net proceeds received from Arctic Vision in connection with the Arctic Vision License Agreement. The
Senju License Agreement was amended further by the License Amendment 2, effective September 14, 2021, or the Amendment 2. The
Amendment  2  excludes  Greater  China  and  South  Korea  from  the  territory  in  which  Senju  was  granted  an  exclusive  royalty-bearing
license from the Company. In consideration for this exclusion, and upon and after the execution of Amendment 1 with Arctic Vision, the
Company must make payments to Senju based on non-royalty license revenue and sales revenue, including the following:

1.

2.

3.

a one-time upfront payment of $250,000, paid on September 17, 2021, which represented an inducement to Senju to approve
Amendment 1 of the Arctic Vision License Agreement related to the MicroStat product.
a percentage in the range from 30% to 40% of any upfront or milestone lump sum payments, or net revenues received by the
Company  in  connection  with  any  licensed  product  using  piezo-print  technology  in  a  microdose  dispenser  containing:  (a)  the
chemical substance atropine sulfate as its sole active ingredient and that is used for the treatment of myopia in humans; (b) the
chemical substance pilocarpine as its sole active ingredient and that is used for the treatment of presbyopia in humans; or (c) the
chemical  substances  phenylephrine  and  tropicamide  in  combination  as  active  ingredients  that  are  used  for  pharmaceutical
mydriasis in humans (the “LA2 Licensed Product”) from certain third parties, and
a percentage in the range from thirty to forty percent of the amounts received by the Company in connection with sales of the
LA2 Licensed Product in China and South Korea by certain third parties.

See  Note  2  –  Summary  of  Significant  Accounting  Policies  –  Revenue  Recognition  -  Arctic  Vision  License  Agreement  for  additional
details regarding the Arctic Vision License Agreement.

Note 11 – Stockholders’ Equity

Authorized Capital

The  Company  is  authorized  to  issue  90,000,000  shares  of  common  stock,  par  value  of $0.0001  per  share,  and  6,000,000  shares  of
preferred  stock,  par  value  of $0.0001  per  share.  The  holders  of  the  Company’s  common  stock  are  entitled  to  one  vote  per  share.  The
Board of Directors is empowered, without stockholder approval, to issue preferred stock with dividend, liquidation, redemption, voting
or other rights.

Equity Incentive Plans

On April 7, 2020, the Company’s Board of Directors approved the Company’s Amended and Restated 2018 Omnibus Stock Incentive
Plan  (the  “Restated  Plan”),  which  stockholders  approved  on  June  30,  2020.  Under  the  Restated  Plan,  as  amended  on  June  16,  2022,
5,700,000 shares of the Company’s common stock are reserved for issuance. The Restated Plan requires that all equity awards issued
under the Restated Plan vest at least twelve months from the applicable grant date, subject to accelerated vesting, and provides that no
dividend  or  dividend  equivalent  will  be  paid  on  any  unvested  equity  award,  although  dividends  with  respect  to  unvested  portions  of
equity  may  accrue  and  be  paid  when,  and  if,  the  awards  later  vest  and  the  shares  are  actually  issued  to  the  grantee.  In  addition,  the
Restated Plan sets an annual limit on the grant date fair value of awards to any non-employee director, together with any cash fees paid

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

during the year, of $150,000, subject to certain exceptions for a non-executive chair of the Board. As of December 31, 2022, the number
of securities remaining available for future issuance under equity compensation plans was 1,011,245.

At-The-Market Offering

May 2021 Sales Agreement

On May 14, 2021, the Company entered into a Sales Agreement, or the May 2021 Sales Agreement with SVB Securities LLC, or SVB
Securities (formerly known as SVB Leerink LLC), under which the Company was able to offer and sell, from time to time at its sole
discretion, shares of its common stock having an aggregate offering price of up to $30 million through SVB Securities as its sales agent.
Subject to the terms and conditions of the May 2021 Sales Agreement, SVB Securities was able to sell the common stock by any method
permitted by law deemed to be an “at-the-market offering” as defined in Rule 415(a)(4) of the Securities Act of 1933, as amended. SVB
Securities  was  obligated  to  use  commercially  reasonable  efforts  to  sell  the  common  stock  from  time  to  time,  based  upon  instructions
from the Company (including any price, time or size limits or other customary parameters or conditions the Company may impose). The
Company had to pay SVB Securities a commission equal to three percent (3.0)% of the gross sales proceeds of any common stock sold
through SVB Securities under the May 2021 Sales Agreement.

Pursuant to the May 2021 Sales Agreement, the Company commenced sales of its common stock on October 6, 2021. During the year
ended December 31, 2021, the Company received approximately $12.8 million in gross proceeds and $12.4 million in net proceeds from
the sale of 2,435,604 shares of its common stock under the May 2021 Sales Agreement.

December 2021 Sales Agreement

On  December  14,  2021,  the  Company  entered  into  a  Sales  Agreement,  or  the  December  2021  Sales  Agreement,  with  SVB  Securities
under which the Company may offer and sell, from time to time at its sole discretion, shares of common stock for gross proceeds of up to
$50.0  million  through  SVB  Securities  as  its  sales  agent,  or  the  Offering.  The  May  2021  Sales  Agreement  was  terminated  upon  the
effectiveness of the December 2021 Sales Agreement. The issuance and sale of shares, if any, of common stock by the Company under
the December 2021 Sales Agreement will be pursuant to the Company’s Registration Statement on Form S-3 (File No. 333-261638) filed
with the SEC on December 14, 2021, or the Registration Statement, and the prospectus relating to the Offering filed therewith that forms
a part of the Registration Statement.

Subject to the terms and conditions of the December 2021 Sales Agreement, SVB Securities may sell the common stock by any method
permitted by law deemed to be an “at the market offering” as defined in Rule 415(a)(4) of the Securities Act of 1933, as amended. SVB
Securities  will  use  commercially  reasonable  efforts  to  sell  the  common  stock  from  time  to  time,  based  upon  instructions  from  the
Company (including any price, time or size limits or other customary parameters or conditions the Company may impose). The Company
will pay SVB Securities a commission equal to three percent (3.0)% of the gross sales proceeds of any common stock sold through SVB
Securities under the December 2021 Sales Agreement, and also has provided SVB Securities with certain indemnification rights. During
the year ended December 31, 2022, the Company received approximately $5.4 million in gross proceeds and $5.3 million in net proceeds
from the sale of 2,716,061 shares of its common stock under the December 2021 Sales Agreement.

Securities Purchase Agreement

On March 3, 2022, the Company entered into a securities purchase agreement, or the Purchase Agreement with a certain institutional and
accredited  investor,  or  the  Purchaser,  pursuant  to  which  the  Company  issued  (i)  3,000,000  shares  of  common  stock,  (ii)  pre-funded
warrants, or the Pre-Funded Warrants, to purchase an aggregate of 1,870,130 shares of common stock and (iii) warrants to purchase an
aggregate of 4,870,130 shares of common stock, or the Investor Warrants, or the March 2022 Offering. The Company determined that the
warrants qualified for equity classification.

The  offering  price  for  the  shares  was  $3.08  per  share  and  the  offering  price  for  the  Pre-Funded  Warrants  was  $3.07  per  Pre-Funded
Warrant,  which  represents  the  per  share  public  offering  price  less  $0.01  per  share  exercise  price  for  each  Pre-Funded  Warrant.  The
Investor Warrants will have an exercise price of $3.54 per share and each Investor Warrant will be exercisable for one share of Common
Stock. The Investor Warrants will be exercisable beginning six months from the date of issuance and the Pre-Funded Warrants will be
exercisable immediately upon issuance. The Pre-Funded Warrants shall terminate when fully exercised and the Investor Warrants will

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

terminate five years from the initial exercisability date. The aggregate gross proceeds to the Company from the March 2022 Offering
were approximately $15 million, excluding the proceeds, if any, from the exercise of the Pre-Funded Warrants and the Investor Warrants.
No  underwriter  or  placement  agent  participated  in  the  March  2022  Offering.  The  Company  incurred  issuance  costs  in  the  amount  of
$89,031 in connection with the March 2022 offering.

The  March  2022  Offering  was  made  pursuant  to  an  effective  registration  statement  on  Form  S-3  (Registration  Statement  No.  333-
261638), as previously filed with and declared effective by the Securities and Exchange Commission and a related prospectus.

Warrants

A summary of the warrant activity during the year ended December 31, 2022 is presented below:

Outstanding January 1, 2022
Granted
Exercised
Outstanding December 31, 2022

Exercisable December 31, 2022

Weighted
Average
Exercise
Price

Weighted
Average
Remaining
Life
In Years

Aggregate
Intrinsic
Value

2.69  
2.56  
0.01  
3.37  

3.37  

4.3

4.3

$

$

—

—

Number of
     Warrants

1,217,715
6,740,260
(1,870,130)
6,087,845

6,087,845

$

$

$

The following table presents information related to warrants as of December 31, 2022:

Warrants Outstanding

Warants Exercisable

Exercise
Price
$2.4696
$2.7240
$4.7600
$3.5400

Outstanding
Number of
Warrants

909,451  
216,380  
91,884  
4,870,130  
6,087,845  

Weighted
Average
Remaining Life
In Years

Exercisable
Number of
Warrants

909,451
216,380
91,884
4,870,130
6,087,845

2.2  
2.2  
8.3  
4.7  
4.3  

During  the  year  ended  December  31,  2022,  warrants  for  the  purchase  of  1,870,130  shares  of  the  Company’s  common  stock  with  an
exercise price $0.01 per share were exercised for aggregate proceeds of $18,701.

Stock-Based Compensation Expense

The  Company  records  stock-based  compensation  expense  related  to  stock  options  and  restricted  stock  units,  or  RSUs.  For  the  years
ended December 31, 2022 and 2021, the Company recorded stock-based compensation expense of $3,765,364 ($1,809,305 of which was
included  within  research  and  development  expenses  and  $1,956,059  was  included  within  general  and  administrative  expenses  on  the
statements of operations) and $2,886,102 ($1,612,942 of which was included within research and development expenses and $1,273,160
was included within general and administrative expenses on the statements of operations), respectively.

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Restricted Stock Units

EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

A summary of the restricted stock units activity during the year ended December 31, 2022 is presented below:

RSUs non-vested January 1, 2022
Granted
Vested
Forfeited
RSUs non-vested December 31, 2022

Vested RSUs undelivered December 31, 2022

Number of
RSUs
41,778
193,304
(55,319)
(6,963)
172,800

32,900

$

$

$

Exercise
Price

3.59
1.93
3.37
3.59
1.80

3.59

To date, the RSUs have only been granted to directors in accordance with the Company’s Amended and Restated 2018 Omnibus Stock
Incentive Plan. The Company’s policy is not to deliver shares underlying the RSUs until the termination of service.

Between March 31, 2021 and November 17, 2021 the Company granted members of its Board of Directors an aggregate of 49,964 RSUs
under the Restated Plan. Each RSU is subject to settlement into one share of the Company’s common stock. The RSUs vest on the earlier
of (i) the one-year anniversary of the date of grant and (ii) June 16, 2022 (the date of the 2022 annual stockholders meeting), subject to
the  grantee  remaining  on  the  Board  until  then.  The  RSUs  had  a  grant  date  fair  value  of  $181,200,  which  will  be  recognized  over  the
vesting period.

Between February 14, 2022 and August 18, 2022 the Company granted members of its Board of Directors an aggregate of 193,304 RSUs
under the Restated Plan. Each RSU is subject to settlement into one share of the Company’s common stock. The RSUs vest on the earlier
of  (i)  the  one-year  anniversary  of  the  date  of  grant  and  (ii)  the  date  of  the  2023  annual  stockholders  meeting,  subject  to  the  grantee
remaining on the Board until then. The RSUs had a grant date fair value of $373,000, which will be recognized over the vesting period.

As  of  December  31,  2022,  there  was  $149,158  of  unrecognized  stock-based  compensation  expense  related  to  RSUs  which  will  be
recognized over a weighted average period of 0.5 years.

Stock Options

A summary of the option activity during the year ended December 31, 2022 is presented below:

Outstanding, January 1, 2022
Granted
Exercised
Forfeited
Outstanding, December 31, 2022

Exercisable, December 31, 2022

Weighted
Average
Exercise
Price

     Weighted     
Average
Remaining
Life
In Years

Aggregate
Intrinsic
Value

3.89  
2.23  
—  
3.01  
3.55  

3.79  

7.2

6.4

$

$

85,800

85,800

Number of
Options
4,377,398
1,181,310

$

—  

(178,155)
5,380,553

3,614,195

$

$

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

The following table presents information related to stock options as of December 31, 2022:

Options Outstanding

Options Exercisable

Exercise
Price
$1.00 - $1.99
$2.00 - $2.99
$3.00 - $3.99
$4.00 - $4.99
$5.00 - $5.99
$6.00 - $6.99
$7.00+

Outstanding
Number of
Options

1,517,952
1,010,018
1,202,539
383,500
100,805
1,000,821
164,918
5,380,553

Weighted
Average
Remaining Life
In Years

Exercisable
Number of
Options

754,302
847,485
804,840
193,623
83,972
765,055
164,918
3,614,195

3.8
7.4
6.8
8.5
6.0
7.0
5.3
6.4

In applying the Black-Scholes option pricing model to stock options granted, the Company used the following approximate assumptions:

Expected term (years)
Risk free interest rate
Expected volatility
Expected dividends

For the Year Ended
December 31, 

2022
0.58 - 10.00  

2021
5.85 - 10.00

  0.76% - 3.80% 0.45% - 1.58%

82% - 90%
0.00%

92% - 94%
0.00%

The Company has computed the fair value of stock options granted using the Black-Scholes option pricing model. Option forfeitures are
accounted for at the time of occurrence. The expected term used for options issued is the estimated period of time that options granted
are  expected  to  be  outstanding.  The  Company  utilizes  the  “simplified”  method  to  develop  an  estimate  of  the  expected  term  of  “plain
vanilla”  option  grants.  The  Company  uses  a  blended  volatility  calculation,  the  components  of  which  are  the  Company’s  historical
volatility  for  the  period  from  its  initial  public  offering  through  the  valuation  date  and  the  average  peer-group  data  of  six  comparable
entities to supplement the Company’s own historical data for the preceding years in computing the expected volatility. Accordingly, the
Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of
time equivalent to the expected life of the instrument being valued. The risk-free interest rate was determined from the implied yields
from  U.S.  Treasury  zero-coupon  bonds  with  a  remaining  term  consistent  with  the  expected  term  of  the  instrument  being  valued.  The
Company has not declared dividends, is currently in the development stage and has no plan to declare future dividends at this time.

The weighted average estimated grant date fair value of the stock options granted for the years ended December 31, 2022 and 2021 was
approximately $1.60 and $5.39 per share, respectively.

As of December 31, 2022, there was $3,621,440 of unrecognized stock-based compensation expense related to stock options which will
be recognized over a weighted average period of 1.5 years.

Note 12 – Employee Benefit Plans

401(k) Plan

In  April  2019,  the  Company  adopted  the  Eyenovia  401(k)  Plan,  or  the  Plan,  which  went  into  effect  in  May  2019.  All  Company
employees are able to participate in the Plan, subject to eligibility requirements as outlined in the Plan documents. Under the terms of the
Plan, eligible employees are able to defer a percentage of their pay every pay period up to annual limitations set by Congress and the
Internal Revenue Service under Section 401(k) of the Internal Revenue Code. For 2019, the Company’s Board of Directors has approved
a  matching  contribution  equal  to  100%  of  elective  deferrals  up  to  4%  of  eligible  earnings  with  the  matching  contribution  subject  to
certain

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EYENOVIA, INC.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

vesting  requirements  as  outlined  in  the  Plan  documents.  For  the  years  ended  December  31,  2022  and  2021,  the  Company  recorded
expense of $208,006 and $175,352 associated with its matching contributions, respectively.

Note 13 – Subsequent Events

Stock Option Grants

Subsequent to December 31, 2022, the Company issued ten-year stock options to certain employees and consultants to purchase an
aggregate of 421,735 shares of common stock of the Company at an exercise price $2.16 per share. The options vest as follows: (i) one-
third of the shares vest on the one-year anniversary of the issuance date; and (ii) the remaining two-thirds vest in equal installments
beginning 13 months from the issuance date and ending 36 months from the issuance date. The fair value of the options will be
recognized over the vesting period.

December 2021 Sales Agreement

Subsequent to December 31, 2022, the Company received approximately $3.5 million of net proceeds from the sale of 1,299,947 shares
of its common stock pursuant to the December 2021 Sales Agreement with SVB Securities.

Development Collaboration Agreement With Formosa

On February 15, 2023, the Company announced that they had entered into a Development Collaboration Agreement, or the Agreement
with Formosa Pharmaceuticals, Inc., or Formosa, a Taiwan-based company. The Agreement combines the Company’s Optejet dispensing
technology  with  Formosa’s  unique  APNT  nanoparticle  formulation  platform  for  the  potential  development  of  new  topical  ophthalmic
therapeutics that employ the Optejet dispenser. In 2023, the Company will conduct feasibility testing of novel APNT formulations in the
Optejet and request a pre-IND meeting with the FDA. Formosa will develop and optimize new APNT formulations for use in Optejet and
deliver to the Company for device qualification and validation.

Appointment of Chief Operating Officer

Effective January 1, 2023, the Company appointed Bren Kern, the Company’s Senior Vice President of Manufacturing and Operations,
as the Company’s Chief Operating Officer. The Company entered into an Employment Agreement with Mr. Kern, under which Mr. Kern
receives an annual salary of $345,000. He is eligible to receive a cash bonus of up to 30% of his base salary. Additionally, Mr. Kern
received an option to purchase 120,000 shares of its common stock.

F-29

DESCRIPTION OF THE REGISTRANT’S SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934

Exhibit 4.1

Our  authorized  capital  stock  consists  of  90,000,000  shares  of  common  stock,  $0.0001  par  value  per  share,  and  6,000,000  shares  of  undesignated
preferred  stock,  par  value  $0.0001  per  share.  The  following  description  summarizes  the  material  terms  of  our  capital  stock.  Because  it  is  only  a
summary, it does not contain all the information that may be important to you. For a complete description of our capital stock, you should refer to our
amended and restated certificate of incorporation, as amended (our “restated certificate”), and our amended and restated bylaws (our “restated bylaws”),
which are included as exhibits to this Annual Report on Form 10-K, and to the provisions of applicable Delaware law.

Common Stock

As of December 31, 2022, there were 36,668,980 shares of our common stock outstanding. Holders of our common stock are entitled to the following
rights.

● Dividend Rights. Subject to preferences that may apply to any shares of preferred stock outstanding at the time, the holders of outstanding

shares of our common stock are entitled to receive dividends out of funds legally available at the times and in the amounts that our board of
directors may determine.

●

●

●

●

●

Voting Rights. The holders of our common stock are entitled to one vote for each share of common stock held on all matters submitted to a
vote of the stockholders, including the election of directors. Our restated certificate and restated bylaws do not provide for cumulative voting
rights.

No Preemptive or Similar Rights. The holders of our common stock have no preemptive, conversion, or subscription rights, and there are no
redemption provisions applicable to our common stock.

Right to Receive Liquidation Distributions. Upon our liquidation, dissolution or winding-up, the assets legally available for distribution to our
stockholders would be distributable ratably among the holders of our common stock and any participating preferred stock outstanding at that
time after payment of liquidation preferences, if any, on any outstanding shares of preferred stock and payment of other claims of creditors.

Fully Paid and Non-Assessable. All of the outstanding shares of our common stock are fully paid and non-assessable.

Potential Adverse Effect of Future Preferred Stock. The rights, preferences and privileges of the holders of common stock are subject to, and
might be adversely affected by, the rights of the holders of shares of any series of our preferred stock that we may designate and issue in the
future.

Preferred Stock

Our board of directors is authorized, subject to limitations prescribed by Delaware law, to issue up to 6,000,000 shares of preferred stock in one or more
series, to establish from time to time the number of shares to be included in each series, and to fix the designation, powers, preferences and rights of the
shares of each series and any of its qualifications, limitations or restrictions, in each case without further action by our stockholders. Our board may
authorize the issuance of preferred stock with voting or conversion rights that could adversely affect the voting power or other rights of the holders of
our common stock. The issuance of preferred stock, while providing flexibility in connection with possible acquisitions and other corporate purposes,
could, among other things, have the effect of delaying, deferring, or preventing a change in our control or the removal of management and might
adversely affect the market price of our common stock and the voting and other rights of the holders of our common stock. As of December 31, 2022,
no shares of our preferred stock were outstanding.

Stock Awards Available For Issuance

As of December 31, 2022, the Company has an aggregate of 1,011,245 shares of common stock available under our 2014 Equity Incentive Plan and
Amended and Restated 2018 Omnibus Stock Incentive Plan.

CERTAIN PROVISIONS OF DELAWARE LAW,
OUR RESTATED CERTIFICATE AND RESTATED BYLAWS

The provisions of Delaware law, our restated certificate, and our restated bylaws may have the effect of delaying, deferring, or discouraging another
person from acquiring control of our Company.

Delaware Law. We are governed by the provisions of Section 203 of the Delaware General Corporation Law, or DGCL. In general, Section 203
prohibits a public Delaware corporation from engaging in a “business combination” with an “interested stockholder” for a period of three years after the
date of the transaction in which the person became an interested stockholder unless:

●

●

●

prior to such time, the board of directors approved either the business combination or the transaction which resulted in the stockholder
becoming an interested stockholder;

upon consummation of the transaction that resulted in the stockholder becoming an interested stockholder, the interested stockholder owned at
least 85% of the voting stock of the corporation outstanding at the time the transaction commenced, excluding shares owned by persons who
are directors and also officers and by specified employee stock plans; or

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

A “business combination” includes mergers, asset sales or other transactions resulting in a financial benefit to the stockholder. In general, an “interested
stockholder” is a person who, together with affiliates and associates, owns, or within three years did own, 15% or more of the corporation’s outstanding
voting  stock.  These  provisions  may  have  the  effect  of  delaying,  deferring,  or  preventing  a  change  in  our  control.  We  expect  the  existence  of  this
provision to have an anti-takeover effect with respect to transactions our board of directors does not approve in advance. We also anticipate that DGCL
Section 203 may also discourage attempts that might result in a premium over the market price for the shares of common stock held by stockholders.

Restated Certificate and Restated Bylaw Provisions. Various provisions of our restated certificate and restated bylaws could deter hostile takeovers or
delay or prevent changes in control of our management team, including the following:

●

●

Board of Directors Vacancies. Our restated certificate and restated bylaws authorize only our board fill vacant directorships. In addition, the
number of directors constituting our board is permitted to be set only by a resolution adopted by a majority of our board. These provisions
would prevent a stockholder from increasing the size of our board and then gaining control of our board by filling the resulting vacancies with
its own nominees.

Stockholder Action; Special Meeting of Stockholders. Under our restated certificate, our stockholders may no longer take action by written
consent, and may only take action at annual or special meetings of our stockholders. Our restated bylaws further provide that special meetings
of our stockholders may be called only our board, President, Chief Executive Officer or by such other person the board expressly authorizes to
call a special meeting.

● Our restated bylaws provide advance notice procedures for stockholders seeking to bring business before our annual meeting of stockholders.

To be timely, a stockholder’s notice must be delivered to, or mailed and received at, our principal executive offices not less than 90 days nor
more than 120 days prior to the one-year anniversary of the previous year’s annual meeting of stockholders; provided, that if no annual
meeting of stockholders was held in the previous year or the date of the annual meeting of stockholders has been changed to be more than 30
calendar days earlier or 60 days later than such anniversary, notice by the stockholder, to be timely, must be received not earlier than the 120th
day nor later to the 90th day prior to the date of such annual meeting or, if later, the 10th day following the date we publicly disclose the date
of the annual meeting. Our restated bylaws also specify certain requirements regarding the form and content of a stockholder’s notice. These
provisions might preclude our stockholders from bringing matters before our annual meeting of stockholders.

● Our restated bylaws provide advance notice procedures for stockholders to nominate candidates for election as directors at our annual meeting
of stockholders. To be timely, a stockholder’s notice must be delivered to, or mailed and received at, our principal executive offices not less
than 60 days nor more than 90 days prior to the annual meeting of stockholders. Our restated bylaws also provide advance notice procedures
for stockholders to nominate candidates for election as directors at a special meeting of stockholders. To be timely, a stockholder’s notice must
be delivered to, or mailed and received at, our principal executive offices not later than the close of business on the tenth business day
following the date on which notice of such meeting is first given to stockholders. Our restated bylaws also specify certain requirements
regarding the form and content of a stockholder’s notice. These provisions might preclude our stockholders from making nominations for
directors at our annual and/or a special meeting of stockholders.

●

Issuance of Undesignated Preferred Stock. Our board of directors has the authority, without further action by our stockholders, to issue up to
6,000,000 shares of undesignated preferred stock with rights and preferences, including voting rights, designated from time to time by our
board. Our board may utilize these shares for a variety of corporate purposes, including future public offerings to raise additional capital,
corporate acquisitions and employee benefits plans. The existence of authorized but unissued shares of preferred stock would enable our board
to render more difficult or to discourage an attempt to obtain control of us by means of a merger, tender offer, proxy contest or other means. If
we issue such shares without stockholder approval and in violation of limitations imposed by any stock exchange on which our stock may then
be trading, our stock could be delisted.

Transfer Agent and Registrar

The transfer agent and registrar for our common stock is American Stock Transfer and Trust Company, LLC.

Stock Exchange Listing

Our common stock is listed on the Nasdaq Capital Market under the symbol “EYEN”.

Exhibit 10.30

LOAN AND SECURITY AGREEMENT

Dated as of November 22, 2022

between

EYENOVIA, INC.,
a Delaware corporation,

as “Borrower”,

and

AVENUE CAPITAL MANAGEMENT II, L.P.,
a Delaware limited partnership,
as administrative agent and collateral agent (in such capacity “Agent”)
and

AVENUE VENTURE OPPORTUNITIES FUND, L.P. II,
a Delaware limited partnership (“Avenue 2”), as a lender
and

AVENUE VENTURE OPPORTUNITIES FUND, L.P.,
a Delaware limited partnership (“Avenue”), as a lender
(together with Avenue 2, each a “Lender” and collectively, “Lenders”)

LOAN AND SECURITY AGREEMENT

Borrower, Lenders and Agent have entered or anticipate entering into one or more transactions pursuant to which each Lender
agrees to make available to Borrower a loan facility governed by the terms and conditions set forth in this document and one or more
Supplements executed by Borrower, Lenders and Agent which incorporate this document by reference.  Each Supplement constitutes a
supplement to and forms part of this document, and will be read and construed as one with this document, so that this document and the
Supplement constitute a single agreement between the parties (collectively referred to as this “Agreement”).

Accordingly, the parties agree as follows:

ARTICLE 1 - INTERPRETATION

2.3

Procedures for Borrowing.

1.1 Definitions.  The terms defined in Article 10 and in
the  Supplement  will  have  the  meanings  therein  specified  for
purposes of this Agreement.

1.2

Inconsistency.    In  the  event  of  any  inconsistency
between  the  provisions  of  any  Supplement  and  this  document,
the  provisions  of  the  Supplement  will  be  controlling  for  the
purpose of all relevant transactions.

ARTICLE 2 - THE COMMITMENT AND LOANS

2.1 The  Commitment.    Subject  to  the  terms  and
conditions of this Agreement, each Lender agrees to make term
loans to Borrower from time to time from the Closing Date and
to and including the Termination Date in an aggregate principal
amount  not  exceeding  the  Commitment.    The  Commitment  is
not a revolving credit commitment, and Borrower does not have
the  right  to  repay  and  reborrow  hereunder.    Each  Loan
requested  by  Borrower  to  be  made  on  a  single  Business  Day
shall  be  for  a  minimum  principal  amount  set  forth  in  the
Supplement, except to the extent the remaining Commitment is
a lesser amount.

2.2 Notes Evidencing Loans; Repayment.  Each Loan
shall  be  evidenced  by  a  separate  Note  payable  to  the  order  of
each Lender of such Loan, in the total principal amount of such
Loan.    Principal  and  interest  of  each  Loan  shall  be  payable  at
the times and in the manner set forth in the Note and regularly
scheduled payments thereof shall be effected by automatic debit
of  the  appropriate  funds  from  Borrower’s  Primary  Operating
Account as specified in the Supplement hereto.  Repayment of
the  Loans  and  payment  of  all  other  amounts  owed  to  each
Lender  will  be  paid  by  Borrower  in  the  currency  in  which  the
same has been provided (i.e., United States Dollars).

(a) At  least  five  (5)  Business  Days  prior  to  a  proposed
Borrowing  Date  (or  (i)  in  the  case  of  the  Loan  to  be  made  on
the  Closing  Date,  no  later  than  the  Closing  Date  or  (ii)
otherwise, such lesser period of time as may be agreed upon by
Agent  in  its  sole  discretion),  Agent  shall  have  received  from
Borrower  a  written  request  for  a  borrowing  hereunder  (a
“Borrowing Request”).    Each  Borrowing  Request  shall  be  in
substantially the form of Exhibit “B”  to  the  Supplement,  shall
be  executed  by  a  responsible  executive  or  financial  officer  of
Borrower, and shall state how much is requested, and shall be
accompanied  by  such  other  information  and  documentation  as
Agent  may  reasonably  request,  including  the  executed  Note(s)
for the Loan(s) covered by such Borrowing Request.

(b) No later than 1:00 p.m. Pacific Standard Time on any
Borrowing  Date,  if  Borrower  has  satisfied  the  applicable
conditions precedent in Article 4 by 9:00 a.m. Pacific Standard
Time  on  such  Borrowing  Date,  each  Lender  shall  make  its
applicable Loan available to Borrower in immediately available
funds.

2.4

Interest.    Except  as  otherwise  specified  in  the
applicable  Note  and/or  Supplement,  Basic  Interest  on  the
outstanding principal balance of each Loan shall accrue daily at
the Designated Rate from the applicable Borrowing Date.  If the
outstanding  principal  balance  of  such  Loan  is  not  paid  at
maturity,  interest  shall  accrue  at  the  Default  Rate  until  paid  in
full, as further set forth herein.

2.5

Intentionally Omitted.

2.6

Interest  Rate  Calculation.    Basic  Interest,  along
with  charges  and  fees  under  this  Agreement  and  any  Loan
Document,  shall  be  calculated  for  actual  days  elapsed  on  the
basis of a 360-day year, which results in higher interest, charge
or fee payments than if a 365-day year were used.  In no event
shall  Borrower  be  obligated  to  pay  Agent  or  any  Lender
interest, charges

1

or  fees  at  a  rate  in  excess  of  the  highest  rate  permitted  by
applicable law from time to time in effect.

financing  statements  may  indicate  the  Collateral  as  “all  assets
of the Debtor” or words of similar effect.

2.7 Default  Interest.    Upon  written  notice  to  the
Borrower  (electronic  mail  being  sufficient)  by  Agent  or  any
Lender, any unpaid payments in respect of the Obligations shall
bear 
respective  maturities,  whether
scheduled  or  accelerated,  at  the  Default  Rate,  compounded
monthly.  Borrower shall pay such interest promptly on written
(electronic mail being sufficient) demand.

interest 

from 

their 

2.8 Late  Charges.  If  Borrower  is  late  in  making  any
scheduled payment in respect of the Obligations by more than
five (5) days, then Borrower agrees to pay a late charge of five
percent (5%) of the payment due, but not less than Fifty Dollars
($50.00) for any one such delinquent payment. This late charge
may be charged by any Lender for the purpose of defraying the
expenses incidental to the handling of such delinquent amounts.
  Borrower  acknowledges  that  such  late  charge  represents  a
reasonable sum considering all of the circumstances existing on
the date of this Agreement and represents a fair and reasonable
estimate of the costs that will be sustained by such Lender due
to the failure of Borrower to make timely payments.  Borrower
further agrees that proof of actual damages would be costly and
inconvenient.  Such late charge shall be paid without prejudice
to  the  right  of  any  Lender  and  Agent  to  collect  any  other
amounts  provided  to  be  paid  or  to  declare  a  default  under  this
Agreement  or  any  of  the  other  Loan  Documents  or  from
exercising any other rights and remedies of Agent.

2.9 Lender’s Records.  Principal, Basic Interest and all
other sums owed under any Loan Document shall be evidenced
by  entries  in  records  maintained  by  each  Lender  for  such
purpose.  Each payment on and any other credits with respect to
principal,  Basic  Interest  and  all  other  sums  outstanding  under
any  Loan  Document  shall  be  evidenced  by  entries  in  such
records.  Absent manifest error, each Lender’s records shall be
conclusive evidence thereof.

2.10 Grant  of  Security  Interests;  Filing  of  Financing

Statements.

(a)

To secure the timely payment and performance of all
of  Borrower’s  Obligations,  Borrower  hereby  grants  to  Agent,
for  the  ratable  benefit  of  the  Lenders,  continuing  security
interests  in  all  of  the  Collateral.    In  connection  with  the
foregoing,  Borrower  authorizes  Agent  to  prepare  and  file  any
financing 
the  Collateral  without
otherwise  obtaining  Borrower’s  signature  or  consent  with
respect to the filing of such financing statements.  Such

statements  describing 

2

(b)

In  furtherance  of  Borrower’s  grant  of  the  security
interests  in  the  Collateral  pursuant  to  Section  2.10(a)  above,
Borrower hereby pledges and grants to Agent a security interest
in  all  the  Shares,  together  with  all  proceeds  and  substitutions
thereof,  all  cash,  stock  and  other  moneys  and  property  paid
thereon, all rights to subscribe for securities declared or granted
in  connection  therewith,  and  all  other  cash  and  noncash
proceeds  of  the  foregoing,  as  security  for  the  performance  of
the Obligations.  On the Closing Date or at any time thereafter
following Agent’s request, the certificate or certificates for the
Shares  constituting  Collateral  will  be  delivered  to  the  Agent,
accompanied by an instrument of assignment duly executed in
blank  by  Borrower,  unless  such  Shares  have  not  been
certificated.  To the extent required by the terms and conditions
governing  the  Shares,  Borrower  shall  cause  the  books  of  each
entity whose Shares are part of the Collateral and any transfer
agent to reflect the pledge of the Shares.  Upon the occurrence
and  during  the  continuance  of  an  Event  of  Default  hereunder
and upon one (1) Business Day’s written notice (electronic mail
being sufficient) from Agent to the Borrower, Agent may effect
the  transfer  of  any  securities  included  in  the  Collateral
(including but not limited to the Shares) into the name of Agent
and  cause  new  certificates  representing  such  securities  to  be
issued in the name of Agent or its transferee(s).  Borrower will
execute  and  deliver  such  documents,  and  take  or  cause  to  be
taken such actions, as Agent may reasonably request in writing
(electronic  mail  being  sufficient)  to  perfect  or  continue  the
perfection of Agent’s security interest in the Shares.  Except as
provided  in  the  following  sentence,  Borrower  shall  be  entitled
to  exercise  any  voting  rights  with  respect  to  the  Shares  and  to
give  consents,  waivers  and  ratifications  in  respect  thereof,
provided  that  no  vote  shall  be  cast,  consent,  waiver  or
ratification  given  or  action  taken  which  would  constitute  a
violation of any of the terms of this Agreement.  All such rights
to  vote  and  give  consents,  waivers  and  ratifications  shall
terminate upon the occurrence and continuance of an Event of
Default  and  Agent’s  one  (1)  Business  Day’s  written  notice
(electronic mail being sufficient) to Borrower of Agent’s intent
to  exercise  its  rights  and  remedies  on  behalf  of  the  Lenders
under this Agreement, including this Section 2.10(b).

(c)

Borrower 

is  and  shall  remain  absolutely  and
unconditionally  liable  for  the  performance  of  its  Obligations,
including,  without  limitation,  any  deficiency  by  reason  of  the
failure of the Collateral to

satisfy  all  amounts  due  to  each  Lender  under  any  of  the  Loan
Documents.

(d) All  Collateral  pledged  by  Borrower  under  this
Agreement  and  any  Supplement  shall  secure  the  timely
payment  and  performance  of  all  Obligations.    Except  as
expressly  provided  in  this  Agreement,  no  Collateral  pledged
under this Agreement or any Supplement shall be released until
such time as all Obligations have been satisfied and paid in full
(other than inchoate indemnity obligations).

ARTICLE 3 - REPRESENTATIONS AND WARRANTIES

Borrower  represents  and  warrants  that,  except  as  set
forth in any Supplement or the Schedule of Exceptions hereto,
if any, as of the Closing Date and each other Borrowing Date:

3.1 Due Organization.  Borrower is a corporation duly
organized and validly existing in good standing under the laws
of the jurisdiction of its incorporation, and is duly qualified to
conduct  business  and  is  in  good  standing  in  each  other
jurisdiction in which its business is conducted or its properties
are  located,  except  where  the  failure  to  be  so  qualified  would
not reasonably be expected to have a Material Adverse Effect.

3.2 Authorization,  Validity  and  Enforceability.    The
execution,  delivery  and  performance  of  all  Loan  Documents
executed by Borrower are within Borrower’s powers, have been
duly  authorized,  and  are  not  in  conflict  with  Borrower’s
certificate  of  incorporation  or  by-laws,  or  the  terms  of  any
charter  or  other  organizational  document  of  Borrower,  as
amended  from  time  to  time;  and  all  such  Loan  Documents
constitute  valid  and  binding  obligations  of  Borrower,
enforceable  in  accordance  with  their  terms  (except  as  may  be
limited by bankruptcy, insolvency and similar laws affecting the
enforcement  of  creditors’  rights  in  general,  and  subject  to
general principles of equity).

3.3 Compliance with Applicable Laws.  Borrower has
complied  with  all  licensing,  permit  and  fictitious  name
requirements  necessary  to  lawfully  conduct  the  business  in
which it is engaged, and to any sales, leases or the furnishing of
services  by  Borrower,  including  without  limitation  those
requiring  consumer  or  other  disclosures,  the  noncompliance
with which would have a Material Adverse Effect.

3.4 No  Conflict. 

  The  execution,  delivery,  and

performance by Borrower of all Loan Documents are

not in conflict with any law, rule, regulation, order or directive,
or any indenture, agreement, or undertaking to which Borrower
is  a  party  or  by  which  Borrower  may  be  bound  or  affected  in
any  material  respect.    Without  limiting  the  generality  of  the
foregoing,  the  issuance  of  the  Warrant  and  the  grant  of
registration  rights  in  connection  therewith  do  not  violate  any
agreement or instrument by which Borrower is bound or require
the  consent  of  any  holders  of  Borrower’s  securities  other  than
consents which have been obtained prior to the Closing Date.

3.5 No Litigation, Claims or Proceedings.  There is no
litigation,  tax  claim,  proceeding  or  dispute  pending,  or,  to  the
threatened  against  or  affecting
knowledge  of  Borrower, 
Borrower, its property or the conduct of its business except any
litigation,  tax  claim,  proceeding  or  dispute  that  could  not
reasonably be expected to have a Material Adverse Effect.

3.6 Correctness  of  Financial  Statements.    Borrower’s
financial statements which have been delivered to Lender fairly
and  accurately,  in  all  material  respects,  reflect  Borrower’s
financial  condition  in  accordance  with  GAAP  as  of  the  latest
date of such financial statements; and, since that date there has
been no Material Adverse Change.

3.7 No Subsidiaries.  As of the Closing Date, Borrower
is not a majority owner of or in a control relationship with any
other business entity.

3.8 Environmental  Matters.    To  its  knowledge  after
reasonable inquiry, Borrower has concluded that Borrower is in
compliance  with  Environmental  Laws,  except  to  the  extent  a
failure  to  be  in  such  compliance  would  not  reasonably  be
expected to have a Material Adverse Effect.

3.9 No  Event  of  Default.    Immediately  after  giving
effect  to  this  Agreement,  no  Default  or  Event  of  Default  has
occurred and is continuing.

3.10 Full  Disclosure.    None  of  the  representations  or
warranties made by Borrower in the Loan Documents as of the
date  such  representations  and  warranties  are  made  or  deemed
made,  and  none  of  the  written  statements  contained  in  any
exhibit, report, statement or certificate furnished by or on behalf
of Borrower in connection with the Loan Documents (including
disclosure  materials  delivered  by  or  on  behalf  of  Borrower  to
Agent  or  any  Lender  prior  to  the  Closing  Date  or  pursuant  to
Section  5.2  hereof),  taken  as  a  whole,  contains  any  untrue
statement of a material fact or omits any material fact required
to be stated therein or necessary to make the statements made

3

therein,  in  light  of  the  circumstances  under  which  they  are
made,  not  misleading  as  of  the  time  when  made  or  delivered;
provided  that,  with  respect  to  projected  financial  information,
the  Borrower  represents  only  that  such  information  was
prepared  in  good  faith  based  upon  assumptions  believed  to  be
reasonable at the time delivered and, if such projected financial
information  was  delivered  prior  to  the  Closing  Date,  as  of  the
Closing Date (it being the understanding that the projections, by
their  nature,  are  inherently  uncertain,  no  assurances  are  being
given  that  the  results  reflected  in  the  projections  will  be
achieved,  and  actual  results  during  the  period  or  periods
covered by any such projections may differ from the projected
results in material respects).

3.11 Specific Representations Regarding Collateral.

(a)

Title.    Except  for  the  security  interests  created  by
this  Agreement  and  Permitted  Liens,  (i)  Borrower  is  the
unconditional legal and beneficial owner of the Collateral, and
(ii) the Collateral is genuine and subject to no Liens other than
Permitted  Liens. 
  There  exist  no  prior  assignments  or
encumbrances  of  record  with  the  U.S.  Patent  and  Trademark
Office  or  U.S.  Copyright  Office  affecting  any  Collateral  in
favor of any third party, other than Permitted Liens.

(b) Rights  to  Payment.    The  names  of  the  obligors,
amount owing to Borrower, due dates and all other information
with respect to the Rights to Payment are and will be correctly
stated  in  all  material  respects  in  all  Records  relating  to  the
Rights to Payment.

(c)

Location  of  Collateral.    As  of  the  Closing  Date,
Borrower’s  chief  executive  office, 
Inventory,  Records,
Equipment,  and  any  other  offices  or  places  of  business  are
located at the address(es) shown on the Supplement.

(d) Business Names.  Other than its full corporate name,
Borrower has not conducted business using any trade names or
fictitious business names except as shown on the Supplement.

3.12 Copyrights, Patents, Trademarks and Licenses.

(a)

Borrower  owns  or  is  licensed  or  otherwise  has  the
right to use all of the patents, trademarks, service marks, trade
names,  copyrights,  contractual  franchises,  authorizations  and
other  similar  rights  that  are  reasonably  necessary  for  the
operation of its

business, without known material conflict with the rights of any
other Person.

(b)

To  Borrower’s  knowledge,  no  slogan  or  other
advertising device, product, process, method, substance, part or
other  material  now  employed,  or  now  contemplated  to  be
employed,  by  Borrower  infringes  upon  any  rights  held  by  any
other Person in any material respect.

(c) No claim or litigation regarding any of the foregoing
is  pending  or,  to  Borrower’s  knowledge,  threatened,  and,  to
Borrower’s  knowledge,  no  patent, 
invention,  device,
application,  principle  or  any  statute,  law,  rule,  regulation,
standard or code is pending or proposed which, in either case,
could  reasonably  be  expected  to  have  a  Material  Adverse
Effect.

3.13 Regulatory  Compliance.  Borrower  has  met  the
minimum  funding  requirements  of  ERISA  with  respect  to  any
employee  benefit  plans  subject  to  ERISA.    No  event  has
occurred  resulting  from  Borrower’s  failure  to  comply  with
ERISA  that  is  reasonably  likely  to  result  in  Borrower’s
incurring  any  liability  that  could  have  a  Material  Adverse
Effect.    Borrower  is  not  required  to  be  registered  as  an
“investment  company”  or  a  company  “controlled”  by  an
“investment  company”  within  the  meaning  of  the  Investment
Company Act of 1940.  Borrower is not engaged principally, or
as  one  of  its  important  activities,  in  the  business  of  extending
credit  for  the  purpose  of  purchasing  or  carrying  margin  stock
(within  the  meaning  of  Regulations  T  and  U  of  the  Board  of
Governors  of  the  Federal  Reserve  System).    Borrower  has
complied in all material respects with all the provisions of the
Federal Fair Labor Standards Act.

3.14 Shares.    Borrower  has  full  power  and  authority  to
create  a  first  priority  Lien  on  the  Shares  and  no  disability  or
contractual obligation exists that would prohibit Borrower from
pledging the Shares pursuant to this Agreement.  To Borrower’s
knowledge,  there  are  no  subscriptions,  warrants,  rights  of  first
refusal  or  other  restrictions  on  transfer  relative  to,  or  options
exercisable  with  respect  to  the  Shares.    The  Shares  have  been
and  will  be  duly  authorized  and  validly  issued,  and  are  fully
paid and non-assessable.  To Borrower’s knowledge, the Shares
are  not  the  subject  of  any  present  or  threatened  suit,  action,
to
arbitration,  administrative  or  other  proceeding,  and, 
the
for 
Borrower’s  knowledge,  no 
institution of any such proceedings exist.

reasonable  grounds 

3.15 Compliance  with  Anti-Corruption  Laws.
 Borrower has not taken any action that would cause a violation
of any anti-corruption law, including but not

4

limited  to,  the  Foreign  Corrupt  Practices  Act,  the  United
Kingdom  Bribery  Act,  and  all  other  applicable  anti-corruption
laws.  Borrower, its employees, agents and representatives have
not,  directly  or  indirectly,  offered,  paid,  given,  promised  or
authorized the payment of any money, gift or anything of value
to any person acting in an official capacity for any government
department, agency or instrumentality, including state-owned or
controlled  companies  or  entities,  and  public  international
organizations,  as  well  as  a  political  party  or  official  thereof  or
candidate for political office.  None of Borrower’s principals or
staff are officers, employees or representatives of governments,
government  agencies,  or  government-owned  or  controlled
enterprises.

3.16 Survival.  The  representations  and  warranties  of
Borrower  as  set  forth  in  this  Agreement  survive  the  execution
and delivery of this Agreement.

ARTICLE 4 - CONDITIONS PRECEDENT

4.1 Conditions  to  First  Loan.    The  obligation  of  each
Lender  to  make  its  first  Loan  hereunder  is,  in  addition  to  the
conditions  precedent  specified  in  Section  4.2  and  in  any
Supplement,  subject  to  the  fulfillment  of  the  following
conditions  and  to  the  receipt  by  Agent  of  the  documents
described  below,  duly  executed  and  in  form  and  substance
satisfactory to Agent and its counsel:

(a) Resolutions.   A  certified  copy  of  the  resolutions  of
the  Board  of  Directors  of  Borrower  authorizing  the  execution,
delivery and performance by Borrower of the Loan Documents.

(b)

Incumbency  and  Signatures.    A  certificate  of  the
secretary  of  Borrower  certifying  the  names  of  the  officer  or
officers  of  Borrower  authorized  to  sign  the  Loan  Documents,
together with a sample of the true signature of each such officer.

(c)

Legal  Opinion.    The  opinion  of  legal  counsel  for
Borrower as to such matters as Agent may reasonably request,
in form and substance reasonably satisfactory to Agent.

(d) Charter Documents.    Copies  of  the  organizational
and charter documents of Borrower (e.g., Articles or Certificate
of Incorporation and Bylaws), as amended through the Closing
Date, certified by an officer of Borrower as being true, correct
and complete.

(e)

This  Agreement.    Counterparts  of  this  Agreement

and the initial Supplement, with all

5

schedules  completed  and  attached  thereto,  and  disclosing  such
information as is acceptable to Agent.

(f)

Financing  Statements.    Filing  copies  (or  other
evidence of filing satisfactory to Agent and its counsel) of such
UCC  financing  statements,  collateral  assignments,  account
control agreements, and termination statements, with respect to
the Collateral as Agent shall reasonably request.

(g)

Intellectual  Property  Security  Agreement.    An
Intellectual Property Security Agreement executed by Borrower
in form and substance satisfactory to Agent.

(h) Lien Searches. UCC lien, judgment, bankruptcy and
tax lien searches of Borrower from such jurisdictions or offices
as Agent r may reasonably request, all as of a date reasonably
satisfactory to Agent and its counsel.

(i)

Good  Standing  Certificate.   A  certificate  of  status
or  good  standing  of  Borrower  as  of  a  date  reasonably
acceptable  to  Agent    from  the  jurisdiction  of  Borrower’s
organization  and  any  foreign  jurisdictions  where  Borrower  is
qualified to do business, except any foreign jurisdictions where
the failure to be so qualified could not reasonably be expected
to have a Material Adverse Effect.

(j)

Equity Grant.   The  grant  of  equity  by  Borrower  is
exercisable  for  such  number,  type  and  class  of  shares  of
Borrower’s capital stock, and for an initial exercise price as is
specified in the documents governing such grant.

(k)

Insurance 
Insurance  Certificates. 
showing Agent as loss payee or additional insured.

certificates

(l)

VISION  -2.

Receipt  by  Agent  of  evidence,  as
determined by Agent in its reasonable discretion, that Borrower
has received positive phase 3 VISION-2 clinical trial data.

(m) Mydcombi.

Receipt  by  Agent  of  evidence,  as
determined by Agent in its reasonable discretion, that Borrower
has submitted the Mydcombi NDA for review by the FDA.

(n) Other  Documents.  Such  other  documents  and
instruments  as  Agent  may  reasonably  request  to  effectuate  the
intents and purposes of this Agreement.

4.2 Conditions  to  All  Loans.    The  obligation  of  each
Lender  to  make  each  Loan  is  subject  to  the  following  further
conditions precedent that:

(a) No  Default.    No  Default  or  Event  of  Default  has
occurred and is continuing or will immediately result from the
making of such Loan, and the representations and warranties of
Borrower contained in Article 3 of this Agreement and Part 3 of
each Supplement are true and correct in all material respects as
of the Borrowing Date of such Loan.

(b) No  Material  Adverse  Change.    Since  the  date  of
Borrower’s  most  recent  financial  statements,  no  event  has
occurred that has had or could reasonably be expected to have a
Material Adverse Change.

(c)

Borrowing Request.  Borrower shall have delivered

to Agent a Borrowing Request for such Loan.

(d) Note.    Borrower  shall  have  delivered  an  executed
Note  evidencing  such  Loan,  substantially  in  the  form  attached
to the Supplement as an exhibit.

(e)

Supplemental  Lien  Filings.    Borrower  shall  have
executed and delivered such amendments or supplements to this
Agreement  and  additional  Security  Documents,    financing
statements  and  third  party  waivers  as  Agent  may  reasonably
request in connection with such Loan, in order to create, protect
or perfect or to maintain the perfection of Agent’s Liens on the
Collateral.

(f)

VCOC Limitation.  Lender shall not be obligated to
make any Loan under its Commitment if at the time of or after
giving  effect  to  the  proposed  Loan  Lender  would  no  longer
qualify  as:    (i)  a  “venture  capital  operating  company”  under
U.S.  Department  of  Labor  Regulations  Section  2510.3-101(d),
Title  29  of  the  Code  of  Federal  Regulations,  as  amended;  and
(ii) a “business development company” under the provisions of
federal Investment Company Act of 1940, as amended; and (iii)
a  “regulated  investment  company”  under  the  provisions  of  the
Internal Revenue Code of 1986, as amended.

(g)

Financial  Projections. 

  Borrower  shall  have
delivered  to  Agent  Borrower’s  business  plan  and/or  financial
projections  or  forecasts  as  most  recently  approved  by
Borrower’s Board of Directors.

4.3

Post-Closing  Conditions.  Borrower  shall  use
commercially  reasonable  efforts  to  deliver  the  items  set  forth
below within the timeframe permitted (or by such other date as
Agent may approve in

6

writing),  in  each  case,  in  form  and  substance  reasonably
acceptable to Agent.

(a)

Landlord Waiver. Within thirty (30) days of
the  Closing  Date,  a  Waiver  from  each  landlord  of  any
leased  location  where  Borrower  maintains  Collateral
valued  in  excess  of  One  Hundred  Thousand  Dollars
($100,000), in accordance with Section 5.9(e) hereof.

(b)

Bailee Waiver.  Within thirty (30) days of the
Closing  Date,  a  Waiver  from  each  bailee  with  which
Borrower  maintains  Collateral  valued  in  excess  of  One
Hundred Thousand Dollars ($100,000), in accordance with
Section 5.9(e) hereof.

ARTICLE 5 - AFFIRMATIVE COVENANTS

During  the  term  of  this  Agreement  and  until  its
performance  of  all  Obligations  (other  than  inchoate  indemnity
obligations), Borrower will:

5.1 Notice  to  Agent.    Promptly  give  written  notice  to

Agent of:

(a) Any 

litigation  or  administrative  or  regulatory
proceeding  affecting  Borrower  where  the  amount  claimed
against Borrower is at the Threshold Amount or more, or where
the  granting  of  the  relief  requested  could  reasonably  be
expected  to  have  a  Material  Adverse  Effect;  or  of  the
acquisition  by  Borrower  of  any  commercial  tort  claim,
including brief details of such claim and such other information
as  Agent  may  reasonably  request  to  enable  Agent  to  better
perfect its Lien in such commercial tort claim as Collateral.

(b) Any  substantial  dispute  which  may  exist  between
Borrower  and  any  governmental  or  regulatory  authority  that
could  reasonably  be  expected  to  have  a  Material  Adverse
Effect.

(c)
Default.

The  occurrence  of  any  Default  or  any  Event  of

(d) Any  change  in  the  location  of  any  of  Borrower’s
places  of  business  or  Collateral  (other  than  Collateral  out  for
repair,  in  the  possession  of  employees  or  in  transit),  or  of  the
establishment of any new, or the discontinuance of any existing,
place of business.

(e) Any  dispute  or  default  by  Borrower  or  any  other
party  under  any  joint  venture,  partnering,  distribution,  cross-
licensing, 
research  or
manufacturing, license or

strategic  alliance,  collaborative 

similar agreement which could reasonably be expected to have
a Material Adverse Effect.

(f)

Any  other  matter  which  has  resulted  or  might

reasonably result in a Material Adverse Change.

(g) Any  Subsidiary  Borrower  intends  to  acquire  or

create.

to  Agent, 

Financial Statements.  Deliver to Agent or cause to
5.2
in  form  and  detail  reasonably
be  delivered 
satisfactory 
the  following  financial  and  other
information,  which  Borrower  warrants  shall  be  accurate  and
complete in all material respects:

to  Agent 

(a) Monthly  Financial  Statements. 

  As  soon  as
available but no later than thirty (30) days after the end of each
month,  Borrower’s  unaudited  balance  sheet  as  of  the  end  of
such  period,  and  Borrower’s  unaudited  income  statement  and
cash  flow  statement  for  such  period  and  for  that  portion  of
Borrower’s  financial  reporting  year  ending  with  such  period,
prepared  in  accordance  with  GAAP  and  attested  by  a
responsible financial officer of Borrower as being complete and
correct in all material respects and fairly presenting Borrower’s
financial condition and the results of Borrower’s operations as
of the date(s) and for the period(s) covered thereby.

(b) Quarterly  Financial  Statements.    As  soon  as
available but no later than forty-five (45) days after the end of
each financial reporting quarter, Borrower’s unaudited balance
sheet  as  of  the  end  of  such  period,  and  Borrower’s  unaudited
income statement and cash flow statement for such period and
for  that  portion  of  Borrower’s  financial  reporting  year  ending
with  such  period,  prepared  in  accordance  with  GAAP  and
attested by a responsible financial officer of Borrower as being
complete  and  correct  in  all  material  respects  and  fairly
presenting  Borrower’s  financial  condition  and  the  results  of
Borrower’s  operations  as  of  the  date(s)  and  for  the  period(s)
covered  thereby,  subject  to  normal  year-end  audit  adjustments
(which financial statements, for the avoidance of doubt, shall be
deemed to be delivered in accordance with this clause (b) when
and  to  the  extent  such  financial  statements  are  filed  by
Borrower with the SEC).

(c) Year-End  Financial  Statements.  As  soon  as
available but no later than one hundred eighty (180) days after
the  end  of  each  financial  reporting  year,  a  complete  copy  of
Borrower’s  audit  report,  which  shall  include  balance  sheet,
income statement, statement of changes in equity and statement
of cash flows for such year, prepared in accordance with GAAP
and  certified  by  an  independent  certified  public  accountant
selected

7

by  Borrower  and  reasonably  satisfactory 
to  Agent  (the
“Accountant”)  (which  financial  statements,  for  the  avoidance
of  doubt,  shall  be  deemed  to  be  delivered  in  accordance  with
this clause (c) when and to the extent such financial statements
are  filed  by  Borrower  with  the  SEC).    The  Accountant’s
certification shall not be qualified or limited, in each case, due
to a restricted or limited examination by the Accountant of any
material  portion  of  Borrower’s  records.    Notwithstanding  the
foregoing,  if  Borrower’s  Board  of  Directors  does  not  require
Borrower’s  financial  statements  to  be  audited  for  a  particular
reporting year, then Borrower shall deliver to Agent unaudited
financial statements for such year, including the items described
in, and in the timeframe specified in, this Section 5.2(b) (other
than the Accountant’s certification).

(d) Compliance Certificates.    Simultaneously  with  the
delivery  of  each  set  of  financial  statements  referred  to  in
paragraphs (a) and (b) above, a certificate of the chief financial
officer of Borrower (or other executive officer) substantially in
the  form  of  Exhibit  “C”  to  the  Supplement  (a  “Compliance
Certificate”) stating, among other things, whether any Default
or Event of Default exists on the date of such certificate, and if
so,  setting  forth  the  details  thereof  and  the  action  which
Borrower is taking or proposes to take with respect thereto.

to 

(e) Government  Required  Reports.    Promptly  after
sending,  issuing,  making  available,  or  filing,  copies  of  all
material reports, proxy statements, and financial statements that
Borrower  sends  or  makes  available  generally 
its
stockholders, and, not later than five (5) days after actual filing
or the date such filing was first due, all registration statements
and  reports  that  Borrower  files  or  is  required  to  file  with  the
Securities  and  Exchange  Commission,  or  any  other
governmental  or  regulatory  authority  having  similar  authority
(which  copies,  for  the  avoidance  of  doubt,  shall  be  deemed  to
be delivered in accordance with this clause (e) when and to the
extent  such  underlying  financial  statements,  proxy  statements
or  reports  are  filed  by  Borrower  with  the  SEC  and  made
publicly available).

(f) Other Information.  Such other statements, lists of
property and accounts, budgets (as updated), sales projections,
forecasts,  reports,  409A  valuation  reports  (as  updated),
operating  plans,  financial  exhibits,  capitalization  tables  (as
updated) and information relating to equity and debt financings
consummated  after  the  Closing  Date  (including  post-closing
capitalization table(s)), or other information as Agent may from
time to time reasonably request in writing (which statements or
other information, for the

avoidance  of  doubt,  shall  be  deemed  to  be  delivered  in
accordance  with  this  clause  (f)  when  and  to  the  extent  such
statements or other information are filed by Borrower with the
SEC).

(g)

Board  Packages.    In  addition  to  the  information
described  in  Section  5.2(e),  Borrower  will  promptly  provide
Agent  with  copies  of  all  notices,  minutes,  consents  and  other
materials,  financial  or  otherwise,  which  Borrower  provides  to
its  Board  of  Directors  (collectively,  “Board  Packages”);
provided, however, that Borrower need not provide Agent with
copies of routine Board actions, such as option and stock grants
under Borrower’s equity incentive plan in the normal course of
business;  and  provided,  further,  however,  that  such  Board
Packages  may  be  redacted  to  the  extent  that  (i)  based  on  the
advice  of  counsel,  Borrower  determines  such  redaction  is
reasonably  necessary  to  preserve  the  attorney-client  privilege,
to  protect  highly  confidential  proprietary  information,  or  for
other  similar  reasons  or  (ii)  such  redacted  material  relates  to
Agent  or  any  Lender  (or  Borrower’s  strategy  regarding  the
Loans, Agent or any Lender).

5.3

[Reserved].

5.4 Existence. 

  Maintain  and  preserve  Borrower’s
existence, present form of business (including lines of business
that  are  similar,  related  or  incidental  thereto  and  reasonable
extensions  thereof),  and  all  rights  and  privileges  necessary  in
the  normal  course  of  its  business;  and  keep  all  Borrower’s
property  in  good  working  order  and  condition,  ordinary  wear
and  tear  excepted,  in  each  case,  except  to  the  extent  not
prohibited hereby; provided further, that Borrower shall not be
required to preserve any such rights if no longer desirable in the
conduct of its business.

5.5

Insurance.    Obtain  and  keep  in  force  insurance  in
such  amounts  and  types  as  is  usual  in  the  type  of  business
conducted  by  Borrower,  with  insurance  carriers  having  a
policyholder rating of not less than “A” and financial category
rating  of  Class  VII  in  “Best’s  Insurance  Guide,”  unless
otherwise approved by Agent.  Such insurance policies must be
in  form  and  substance  reasonably  satisfactory  to  Agent,  and
shall  list  Agent  as  an  additional  insured  or  loss  payee,  as
applicable, on endorsement(s) in form reasonably acceptable to
Agent  within  thirty  (30)  days  following  the  Closing  Date.
 Borrower shall furnish to Agent such endorsements, and upon
Agent’s request, copies of any or all such policies.

5.6 Accounting  Records.    Maintain  adequate  books,
accounts  and  records,  and  prepare  all  financial  statements  in
accordance with GAAP, and in

8

compliance  with  the  regulations  of  any  governmental  or
regulatory  authority  having  jurisdiction  over  Borrower  or
Borrower’s business; and permit employees or agents of Agent
during  normal  business  hours  on  reasonable  advance  written
notice  (no  less  than  two  (2)  Business  Days)  as  Agent  may
request,  at  Borrower’s  expense  (not  more  than  once  per  12-
month  period  unless  an  Event  of  Default  has  occurred  and  is
continuing),  to  inspect  Borrower’s  properties,  and  to  examine,
review  and  audit,  and  make  copies  and  memoranda  of
Borrower’s  books,  accounts  and  records;  provided,  however,
that  such  books,  accounts  and  records  may  be  redacted  to  the
extent  that  (i)  based  on  the  advice  of  counsel,  Borrower
determines  such  redaction  is  reasonably  necessary  to  preserve
the  attorney-client  privilege,  to  protect  highly  confidential
proprietary information, or for other similar reasons or (ii) such
redacted  material  relates  to  Agent 
  or  any  Lender  (or
Borrower’s strategy regarding the Loans, Agent or any Lender).

5.7 Compliance  with  Laws.    Comply  with  all  laws
(including  Environmental  Laws),  rules,  regulations  applicable
to,  and  all  orders  and  directives  of  any  governmental  or
regulatory  authority  having  jurisdiction  over,  Borrower  or
Borrower’s business, and with all material agreements to which
Borrower  is  a  party,  except  where  the  failure  to  so  comply
would not have a Material Adverse Effect.

5.8 Taxes  and  Other  Liabilities.    Pay  all  Borrower’s
Indebtedness when due; pay all taxes and other governmental or
regulatory  assessments  before  delinquency  or  before  any
penalty  attaches  thereto,  except  as  may  be  contested  in  good
faith  by  the  appropriate  procedures  and  for  which  Borrower
shall maintain appropriate reserves; and timely file all required
tax returns (subject to any applicable extensions).

5.9

Special Collateral Covenants.

(a) Maintenance  of  Collateral;  Inspection.    Do  all
things  reasonably  necessary  to  maintain,  preserve,  protect  and
keep all Collateral in good working order and salable condition,
ordinary wear and tear excepted, deal with the Collateral in all
commercially reasonable ways as are considered good practice
by owners of like property, and use the Collateral lawfully and,
to  the  extent  applicable,  only  as  permitted  by  Borrower’s
insurance  policies,  subject  to  Transfers  permitted  by  Section
6.5.    Maintain,  or  cause  to  be  maintained,  complete  and
accurate  Records,  in  all  material  respects,  relating  to  the
Collateral.    Upon  reasonable  prior  written  notice  (no  less  than
two (2) Business Days and electronic mail being sufficient) at

reasonable  times  during  normal  business  hours  (not  more  than
once  per  12-month  period  unless  an  Event  of  Default  has
occurred and is continuing), Borrower hereby authorizes Agent
and  each  Lender’s  officers,  employees,  representatives  and
agents to inspect the Collateral and to discuss the Collateral and
the  Records  relating  thereto  with  Borrower’s  officers  and
employees,  and,  in  the  case  of  any  Right  to  Payment,  after
consultation  with  Borrower,  with  any  Person  which  is  or  may
be obligated thereon; provided, however, that such Records and
other  related  materials  may  be  redacted  to  the  extent  that  (i)
based  on  the  advice  of  counsel,  Borrower  determines  such
redaction is reasonably necessary to preserve the attorney-client
privilege, to protect highly confidential proprietary information,
or for other similar reasons or (ii) such redacted material relates
to  Agent  or  any  Lender  (or  Borrower’s  strategy  regarding  the
Loans, Agent or any Lender).

(b) Documents  of  Title.    Not  sign  or  authorize  the
signing  of  any  financing  statement  or  other  document  naming
Borrower as debtor or obligor, or acquiesce or cooperate in the
issuance  of  any  bill  of  lading,  warehouse  receipt  or  other
document  or  instrument  of  title  with  respect  to  any  Collateral,
except those negotiated to Lenders, or those naming Agent on
behalf of the Lenders or Lenders as secured party, or if solely to
create, perfect or maintain a Permitted Lien.

(c) Change in Location or Name.  Without at least ten
(10)  days’  prior  written  notice  to  Agent:    (a)  not  relocate  any
Collateral  or  Records,  its  chief  executive  office,  or  establish  a
place  of  business  at  a  location  other  than  as  specified  in  the
Supplement;  and  (b)  not  change  its  name,  mailing  address,
location of Collateral (other than Collateral out for repair, in the
possession  of  employees  or 
jurisdiction  of
incorporation or its legal structure.

transit), 

in 

(d)

[Reserved].

(e) Agreement  with  Persons 

in  Possession  of
Collateral.    Use  its  commercially  reasonable  efforts  to  obtain
and  maintain  such  acknowledgments,  consents,  waivers  and
agreements  (each  a  “Waiver”)  from  the  owner,  operator,
lienholder, mortgagee, landlord or any Person in possession of
tangible Collateral in excess of One Hundred Thousand Dollars
($100,000) per location as Agent may require, all in form and
substance reasonably satisfactory to Agent.  In addition, Agent
shall have the right to require Borrower to use its commercially
reasonable  efforts  to  provide  Agent  with  a  Waiver  for  any
Collateral  that  is  located  in  a  jurisdiction  that  provides  for
statutory  landlord’s  Liens  and  for  any  location  at  which  the
Person in

9

such  Collateral  has  a  Lien 

possession  of 
thereon.
 Notwithstanding anything to the contrary in this Section 5.9(e),
Borrower  and  Agent  acknowledge  and  agree  that  all  material
Intellectual Property and Records that are maintained on items
of Collateral for which Borrower is unable to provide a Waiver
also  shall  be  maintained  or  backed  up  in  a  manner  sufficient
that  Agent  and  Lenders  shall  be  able  to  have  access  to  such
Intellectual  Property  and  Records  in  accordance  with  the
exercise of Lenders’ rights hereunder.

(f)

Certain Agreements on Rights to Payment.  Other
than in the ordinary course of business, not make any material
discount, credit, rebate or other reduction in the original amount
owing on a Right to Payment or accept in satisfaction of a Right
to Payment less than the original amount thereof.

5.10 Authorization 

for  Automated  Clearinghouse
Funds Transfer.  (i) Authorize Agent to initiate debit entries to
Borrower’s  Primary  Operating  Account,  specified  in  the
Supplement  hereto, 
through  Automated  Clearinghouse
(“ACH”)  transfers,  in  order  to  satisfy  the  regularly  scheduled
payments  of  principal  and  interest;  (ii)  provide  Agent  at  least
fifteen (15) days’ notice of any change in Borrower’s Primary
Operating  Account;  and  (iii)  grant  Agent  any  additional
authorizations  necessary  to  begin  ACH  debits  from  a  new
account which becomes the Primary Operating Account.

5.11 Anti-Corruption Laws.  Provide true, accurate and
complete  information,  in  all  material  respects,  in  all  product
orders,  reimbursement  requests  and  other  communications
relating to Borrower and its products.

ARTICLE 6 - NEGATIVE COVENANTS

During  the  term  of  this  Agreement  and  until  the
performance  of  all  Obligations  (other  than  inchoate  indemnity
obligations), Borrower will not:

6.1

Indebtedness.  Be indebted for borrowed money, the
deferred  purchase  price  of  property,  or  leases  which  would  be
capitalized  in  accordance  with  GAAP;  or  become  liable  as  a
surety,  guarantor,  accommodation  party  or  otherwise  for  or
upon  the  obligation  of  any  other  Person,  except  for  Permitted
Indebtedness.

6.2 Liens.  Create, incur, assume or permit to exist any
Lien,  or  grant  any  other  Person  a  negative  pledge,  on  any  of
Borrower’s  property,  except  Permitted  Liens  and  any  negative
pledge  in  respect  of  any  asset  subject  to  a  Lien  permitted  by
clause (c) of

the  definition  of  Permitted  Liens.  Borrower,  Agent  and  each
Lender  agree  that  this  covenant  is  not  intended  to  constitute  a
lien,  deed  of  trust,  equitable  mortgage,  or  security  interest  of
any  kind  on  any  of  Borrower’s  real  property,  and  this
Agreement 
recordable.
be 
  Notwithstanding  the  foregoing,  however,  violation  of  this
covenant by Borrower shall constitute an Event of Default.

recorded 

shall 

not 

or 

6.3 Dividends.  Pay  any  dividends  or  purchase,  redeem
or otherwise acquire or make any other distribution with respect
to any of Borrower’s capital stock, except (a) dividends or other
distributions solely of capital stock of Borrower, (b) so long as
no Event of Default has occurred and is continuing, repurchases
of  stock  from  employees  or  contractors  upon  termination  of
employment  or  services  under  reverse  vesting  or  similar
repurchase plans not to exceed One Hundred Thousand Dollars
($100,000)  in  any  calendar  year,  (c)  the  conversion  of
Borrower’s convertible securities into other securities pursuant
to  the  terms  of  such  convertible  securities  or  otherwise  in
exchange  thereof,  (d)  the  purchase,  redemption  or  other
acquisition  of  shares  of  Borrower’s  capital  stock  with  the
proceeds received from a substantially concurrent issue of new
shares  of  its  capital  stock  and  (e)  not  exceeding  One  Hundred
Thousand Dollars ($100,000) during any fiscal year, pursuant to
and in accordance with stock option plans or other benefit plans
for management or employees of Borrower.

6.4

Fundamental  Changes.    (a)  Liquidate  or  dissolve;
(b) enter into, or permit any of Borrower’s Subsidiaries to enter
into,  any  Change  of  Control;  or  (c)  acquire,  or  permit  any  of
Borrower’s Subsidiaries to acquire, all or substantially all of the
capital  stock  or  property  of  another  Person,  in  each  case,
without the consent of Agent.  Notwithstanding anything to the
contrary  in  this  Section  6.4,  Borrower  may  enter  into  a
transaction that will constitute a Change of Control so long as:
  (i)  the  Person  that  results  from  such  Change  of  Control  (the
“Surviving  Entity”)  shall  have  executed  and  delivered  to
in  form  and  substance  reasonably
Agent  an  agreement 
satisfactory 
the
Surviving  Entity  of  the  due  and  punctual  payment  and
performance  of  all  Obligations  and  performance  and
observance of each covenant and condition of Borrower in the
Loan  Documents;  (ii)  all  such  obligations  of  the  Surviving
Entity  to  Lenders  shall  be  guaranteed  by  any  Person  that
directly  or  indirectly  owns  or  controls  50%  or  more  of  the
voting  stock  of  the  Surviving  Entity;  (iii)  immediately  after
giving effect to such Change of Control, no Event of Default or,
event which with the lapse of time or giving of notice or both,
would result in an Event of Default shall have occurred and be
continuing; and (iv) the

to  Agent,  containing  an  assumption  by 

things,  changes 

in  Borrower’s  management 

credit  risk  to  Lenders,  in  their  sole  discretion,  with  respect  to
the  Obligations  and  the  Collateral  shall  not  be  increased.    In
determining  whether  the  proposed  Change  of  Control  would
result in an increased credit risk, Lenders may consider, among
other 
team,
employee  base,  access  to  equity  markets,  venture  capital
support,  financial  position  and/or  disposition  of  intellectual
property rights which may reasonably be anticipated as a result
of  the  Change  of  Control.    In  addition,  (i)  a  Subsidiary  may
merge or consolidate into another Subsidiary and (ii) Borrower
may consolidate or merge with any of Borrower’s Subsidiaries
provided that Borrower is the continuing or surviving Person.

6.5

Sales  of  Assets.  Sell,  transfer,  lease,  license  or
otherwise  dispose  of  (a  “Transfer”)  any  of  Borrower’s  assets
except (i) non-exclusive licenses of Intellectual Property in the
ordinary  course  of  business  consistent  with  industry  practice,
provided that such licenses of Intellectual Property do not result
in  a  legal  transfer  of  title  of  the  licensed  Intellectual  Property;
provided that such licenses may be exclusive in respects other
than  territory;  (ii)  Transfers  of  worn-out,  obsolete  or  surplus
property,  including  the  abandonment  or  lapse  of  Intellectual
Property  (each  as  determined  by  Borrower  in  its  reasonable
business judgment); (iii) Transfers of Inventory in the ordinary
course of business; (iv) Transfers constituting Permitted Liens;
(v) Transfers permitted in Section 6.3, 6.4, 6.6 or 6.7 hereunder;
(v)  Transfers  of  Accounts  in  connection  with  the  compromise,
settlement  or  collection 
thereof;  (vi)  Transfers  of  cash
equivalents  in  the  ordinary  course  of  business;  (vii)  Transfers
resulting from any casualty or other insured damage to, or any
taking under power of eminent domain or by condemnation or
similar proceeding of, any property or asset of Borrower or any
Subsidiary;  (viii)  leases,  subleases,  licenses  or  sublicenses  of
real or personal property (including Intellectual Property) in the
ordinary  course  of  business  and  consistent  with  past  practice;
(ix) sales, transfers and other Transfers of property to the extent
that (x) such property is exchanged for credit equivalent to fair
market value against the purchase price of similar replacement
property,  or  (y)  the  proceeds  of  such  Transfer  are  promptly
applied to the purchase price of such replacement property and
(x) Transfers of assets (other than Intellectual Property) for fair
consideration and in the ordinary course of its business.

6.6 Loans/Investments.    Make  or  suffer  to  exist  any
loans,  guaranties,  advances,  or  investments  (“Investments”),
except for Permitted Investments.

10

6.7 Transactions  with  Related  Persons.    Directly  or
indirectly enter into any transaction with or for the benefit of a
Related Person on terms more favorable to the Related Person
than would have been obtainable in an “arms’ length” dealing,
except  (a)(i)  sales  of  equity  securities  by  Borrower  and  (ii)
incurrence of Subordinated Debt for capital raising purposes, on
terms reasonably acceptable to Lenders (such acceptance not to
be  unreasonably  withheld  or  delayed) 
(b)  Permitted
Investments,  (c)  dividends  permitted  by  Section  6.3,  (d)  the
payment of reasonable fees to directors of Borrower or any of
its  Subsidiaries  who  are  not  employees 
thereof  and
compensation  and  employee  benefit  arrangements  paid  to
directors,  officers  or  employees  of  Borrower  in  the  ordinary
course  of  business  and  consistent  with  past  practice,  (e)
customary 
to,  and  reasonable  and
customary  fees  paid  to,  members  of  the  board  of  directors  of
Borrower  or  any  of  its  Subsidiaries;  and  (f)  customary
employment,  compensation  and  severance  arrangements  for
officers  and  other  employees  of  Borrower  or  any  of  its
Subsidiaries entered into in the ordinary course of business.

indemnities  provided 

6.8 Other  Business.    Engage  in  any  material  line  of
business  other  than  the  business  Borrower  conducts  as  of  the
Closing  Date  and  any  business  substantially  similar  or  related
or incidental thereto and reasonable extensions thereof.

6.9

Financing Statements and Other Actions.  Fail to
execute  and  deliver  to  Agent  all  financing  statements,  notices
and other documents (including, without limitation, any filings
with  the  United  States  Patent  and  Trademark  Office  and  the
United  States  Copyright  Office)  from  time  to  time  reasonably
requested by Agent in writing (electronic mail being sufficient)
to  maintain  a  perfected  first  priority  security  interest  in  the
Collateral in favor of Agent subject to Permitted Liens; perform
such  other  acts,  and  execute  and  deliver  to  Agent  such
and
additional 
instruments,  as  Agent  may  at  any  time  reasonably  request  in
writing (electronic mail being sufficient) in connection with the
administration  and  enforcement  of  this  Agreement  or  Agent’s
rights, powers and remedies hereunder.

conveyances, 

assignments, 

agreements 

6.10 Compliance.    Become  required  to  be  registered  as
an  “investment  company”  or  controlled  by  an  “investment
company,” within the meaning of the Investment Company Act
of 1940, or become principally engaged in, or undertake as one
of  its  important  activities,  the  business  of  extending  credit  for
the purpose of purchasing or carrying margin stock, or use the
proceeds  of  any  Loan  for  such  purpose.    Fail  to  meet  the
minimum funding requirements of ERISA,

11

permit a Reportable Event or Prohibited Transaction, as defined
in ERISA, to occur, fail to comply with the Federal Fair Labor
Standards Act or violate any law or regulation, which violation
could reasonably be expected to have a Material Adverse Effect
or a material adverse effect on the Collateral or the priority of
Agent’s Lien on the Collateral, or permit any of its Subsidiaries
to do any of the foregoing.

6.11 Other Deposit and Securities Accounts.  Maintain
any Deposit Accounts or accounts holding securities owned by
Borrower except (i) Deposit Accounts and investment/securities
accounts as set forth in the Supplement, and (ii) other Deposit
Accounts and securities/investment accounts, in each case, with
respect  to  which  Borrower  and  Agent  shall  have  taken  such
action  as  Agent  reasonably  deems  necessary  to  obtain  a
perfected  first  priority  security  interest  therein,  subject  to
Permitted Liens.  The provisions of the previous sentence shall
not  apply  to  Deposit  Accounts  exclusively  used  for  payroll,
payroll taxes and other employee wage and benefit payments to
or  for  the  benefit  of  Borrower’s  employees  and  accounts  held
for the benefit of third parties and identified to Agent as such.

6.1 

Section 

permitted 

6.12 Prepayment  of  Indebtedness.  Prepay,  redeem  or
otherwise  satisfy  in  any  manner  prior  to  the  scheduled
repayment thereof any Indebtedness (other than the Loans and
Indebtedness 
hereof).
by 
 Notwithstanding the foregoing, Agent and each Lender agrees
that  (a)  the  conversion  or  exchange  into  Borrower’s  equity
securities  of  any  Indebtedness  (other  than  the  Loans),  (b)
payment of regularly scheduled interest and principal payments
as and when due in respect of any Permitted Indebtedness, other
than  payments  in  respect  of  any  Subordinated  Indebtedness
which  are  governed  by  Section  6.13,  (c)  refinancings  of
Indebtedness  to  the  extent  permitted  by  clause  (o)  of  the
definition  of  Permitted  Indebtedness,  and  (d)  payment  of
secured  Indebtedness  that  becomes  due  as  a  result  of  any
Transfer of the property or assets securing such Indebtedness, in
each case, shall not be prohibited by this Section 6.12.

6.13 Repayment  of  Subordinated  Debt.  Repay,  prepay,
redeem  or  otherwise  satisfy  in  any  manner  any  Subordinated
Debt, except in accordance with the terms of any subordination
agreement  among  Borrower,  Agent  and  the  holder(s)  of  such
Subordinated Debt.  Notwithstanding the foregoing, Agent and
each  Lender  agree  that  the  conversion  or  exchange  into
Borrower’s equity securities of any Subordinated Debt and the
payment  of  cash  in  lieu  of  fractional  shares  shall  not  be
prohibited by this Section 6.13.

6.14 Subsidiaries.

6.16 Anti-Corruption Laws.

(a) Acquire  or  create  any  Subsidiary,  unless  such
Subsidiary becomes, at Agent and each Lender’s option, either
a co-borrower hereunder or executes and delivers to Agent one
or  more  agreements,  in  form  and  substance  reasonably
satisfactory to Agent, containing a guaranty of the Obligations
that  is  secured  by  first  priority  Liens  on  such  Person’s  assets,
subject to Permitted Liens.  For clarity, the parties acknowledge
and agree that Agent shall have the exclusive right to determine
whether any such Person will be made a co-borrower hereunder
or  a  guarantor  of  the  Obligations.    Prior  to  the  acquisition  or
creation  of  any  such  Subsidiary,  Borrower  shall  notify  Agent
thereof in writing, which notice shall contain the jurisdiction of
such  Person’s  formation  and  include  a  description  of  such
Person’s fully diluted capitalization and Borrower’s purpose for
its acquisition or creation of such Subsidiary.

(b)

Sell,  transfer,  encumber  or  otherwise  dispose  of
Borrower’s  ownership  interest  in  any  Subsidiary  other  than
Permitted  Liens  and  Transfers  permitted  pursuant  to  Section
6.5.

(c)

Cause  or  permit  a  Subsidiary  to  do  any  of  the
following:    (i)  grant  Liens  on  such  Subsidiary’s  assets,  except
for (x) Liens that would constitute Permitted Liens if incurred
by Borrower and (y) Liens on any property held or acquired by
such Subsidiary in the ordinary course of its business securing
Indebtedness incurred or assumed for the purpose of financing
all or any part of the cost of acquiring such property; provided,
that, in the case of the foregoing clause (y), such Lien attaches
solely to the property acquired with such Indebtedness and that
the principal amount of such Indebtedness does not exceed one
hundred  percent  (100%)  of  the  cost  of  such  property;  and  (ii)
issue  any  additional  Shares,  except  to  Borrower  or  a  wholly
owned Subsidiary of Borrower.

6.15 Leases. Create, incur, assume, or suffer to exist any
obligation  as  lessee  for  the  rental  or  hire  of  any  personal
property  (“Personal  Property  Leases”),  except  for  Personal
Property  Leases  of  Equipment  in  the  ordinary  course  of
business that do not in the aggregate require Borrower to make
payments (including taxes, insurance, maintenance and similar
expenses which Borrower is required to pay under the terms of
any such lease) in any calendar year in excess of One Hundred
Thousand  Dollars  ($100,000)  in  aggregate  amount.    For  the
avoidance of doubt, this Section 6.15 will not be applicable to
Indebtedness  otherwise  permitted  under  Section  6.1(f)  of  this
Agreement.

(a)

Take any action that would cause a violation of any
anti-corruption  law,  including  but  not  limited  to,  the  Foreign
Corrupt Practices Act, the United Kingdom Bribery Act, and all
other applicable anti-corruption laws.

(b) Directly  or  indirectly,  offer,  pay,  give,  promise  or
authorize the payment of any money, gift, or anything of value
to any person acting in an official capacity for any government
department,  agency,  or  instrumentality,  including  state-owned
or  controlled  companies  or  entities,  and  public  international
organizations,  as  well  as  a  political  party  or  official  thereof  or
candidates  for  political  office,  except  in  compliance  with
applicable law.

ARTICLE 7 - EVENTS OF DEFAULT

  Upon 

7.1 Events  of  Default;  Acceleration. 

the
occurrence and during the continuation of any Event of Default,
the obligation of Lender to make any additional Loan shall be
suspended.    The  occurrence  and  continuation  of  any  of  the
following (each, an “Event of Default”)  shall  at  the  option  of
Agent  at  the  direction  of  Lenders  (1)  make  all  sums  of  Basic
Interest  and  principal,  as  well  as  any  other  Obligations  and
amounts  owing  under  any  Loan  Documents,  immediately  due
and  payable  without  notice  of  default,  presentment  or  demand
for  payment,  protest  or  notice  of  nonpayment  or  dishonor  or
any  other  notices  or  demands,  and  (2)  give  Agent  the  right  to
exercise  any  other  right  or  remedy  provided  by  contract  or
applicable law:

(a)

Borrower  shall  fail  to  pay  any  principal  or  interest
under  this  Agreement  or  any  Note,  or  fail  to  pay  any  fees  or
other  charges  when  due  under  any  Loan  Document,  and  such
failure continues for three (3) Business Days or more after the
same  first  becomes  due;  or  an  Event  of  Default  as  defined  in
any other Loan Document shall have occurred.

(b) Any  representation  or  warranty  made,  or  financial
statement, certificate or other document provided, by Borrower
under  any  Loan  Document  shall  prove  to  have  been  false  or
misleading in any material respect when made or deemed made
herein.

(c)

If  there  occurs  any  circumstance  or  circumstances
that  could  reasonably  be  expected  to  have  a  Material  Adverse
Effect.

(d)

(i)  Borrower  shall  fail  to  pay  its  debts  generally  as

they become due; or (ii) Borrower shall

12

commence any Insolvency Proceeding with respect to itself, an
involuntary  Insolvency  Proceeding  shall  be  filed  against
Borrower,  or  a  custodian,  receiver,  trustee,  assignee  for  the
benefit of creditors, or other similar official, shall be appointed
to  take  possession,  custody  or  control  of  the  properties  of
Borrower, and such involuntary Insolvency Proceeding, petition
or  appointment  is  acquiesced  to  by  Borrower  or  is  not
dismissed  within  forty  five  (45)  days;  or  (iii)  the  dissolution,
winding  up,  or  termination  of  the  business  or  cessation  of
operations  of  Borrower  (including  any  transaction  or  series  of
related  transactions  deemed  to  be  a  liquidation,  dissolution  or
winding  up  of  Borrower  pursuant  to  the  provisions  of
Borrower’s charter documents); or (iv) Borrower shall take any
corporate  action  for  the  purpose  of  effecting,  approving,  or
consenting to any of the foregoing.

(e)

Borrower  shall  be  in  default  beyond  any  applicable
period  of  grace  or  cure  under  any  other  agreement  involving
Indebtedness owed to any Person in an amount in excess of the
Threshold  Amount  (i)  resulting  in    a  right  by  any  Person  to
accelerate or cause such Indebtedness to become due prior to its
scheduled  maturity  or  (ii)  that  enables  or  permits  (with  or
without  the  giving  of  notice,  the  lapse  of  time  or  both)  the
holder or holders of such Indebtedness or any trustee or agent
on its or their behalf to cause such Indebtedness to become due,
or  to  require  the  prepayment,  repurchase,  redemption  or
defeasance thereof, prior to its scheduled maturity.

(f)

Any governmental or regulatory authority shall take
any  judicial  or  administrative  action,  or  any  defined  benefit
pension plan maintained by Borrower shall have any unfunded
liabilities,  any  of  which,  in  the  reasonable  judgment  of  Agent
and  each  Lender,  could  reasonably  be  expected  to  have  a
Material Adverse Effect.

(g) Any  sale,  transfer  or  other  disposition  of  all  or  a
substantial or material part of the assets of Borrower, including
without limitation to any trust or similar entity, shall occur.

(h) Any judgment(s) singly or in the aggregate in excess
of  the  Threshold  Amount  shall  be  entered  against  Borrower
which  remain  unsatisfied,  unvacated  or  unstayed  pending
appeal  for  thirty  (30)  or  more  days  after  entry  thereof  (to  the
extent  not  covered  by  independent  third-party  insurance  as  to
which the insurer does not dispute coverage).

(i)

Borrower  shall  fail  to  perform  or  observe  any

covenant contained in Article 6 of this Agreement.

(j)

Borrower  shall  fail  to  perform  or  observe  any
covenant contained in Article 5 or elsewhere in this Agreement
or  any  other  Loan  Document  (other  than  a  covenant  which  is
dealt  with  specifically  elsewhere  in  this  Article  7)  and,  if
capable of being cured, the breach of such covenant is not cured
within  ten  (10)  Business  Days  after  the  sooner  to  occur  of
Borrower’s receipt of notice of such breach from Agent or the
date on which such breach first becomes known to any officer
of  Borrower  (the  “Notice  Date”);  provided,  however  that  if
such  breach  is  not  capable  of  being  cured  within  such  10-
Business  Day  period  and  Borrower  timely  notifies  Agent  of
such  fact  and  Borrower  diligently  pursues  such  cure,  then  the
cure  period  shall  be  extended  to  the  date  requested  in
Borrower’s  notice  but  in  no  event  more  than  thirty  (30)
Business Days from the Notice Date.

7.2 Remedies  upon  Default.  Upon  the  occurrence  and
during  the  continuance  of  an  Event  of  Default,  Agent,  at  the
direction of Lenders, shall be entitled to, at its option, exercise
any or all of the rights and remedies available to a secured party
under the UCC or any other applicable law, and exercise any or
all of its rights and remedies provided for in this Agreement and
in  any  other  Loan  Document.    The  obligations  of  Borrower
under  this  Agreement  shall  continue  to  be  effective  or  be
reinstated,  as  the  case  may  be,  if  at  any  time  any  payment  of
any Obligations is rescinded or must otherwise be returned by
Agent  or  any  Lender  upon,  on  account  of,  or  in  connection
with, the insolvency, bankruptcy or reorganization of Borrower
or otherwise, all as though such payment had not been made.

7.3

Sale of Collateral.  Upon the occurrence and during
the continuance of an Event of Default and upon prior written
notice (electronic mail being sufficient) by Agent to Borrower,
Agent  may  sell  all  or  any  part  of  the  Collateral,  at  public  or
private  sales,  to  itself,  a  wholesaler,  retailer  or  investor,  for
cash,  upon  credit  or  for  future  delivery,  and  at  such  price  or
prices  as  Agent  may,  at  the  direction  of  Lenders,  deem
commercially  reasonable.    To  the  extent  permitted  by  law,
Borrower  hereby  specifically  waives  all  rights  of  redemption
and  any  rights  of  stay  or  appraisal  which  it  has  or  may  have
under any applicable law in effect from time to time.  Any such
public  or  private  sales  shall  be  held  at  such  times  and  at  such
place(s)  as  Agent,  at  the  direction  of  Lenders,  may  determine.
 In case of the sale of all or any part of the Collateral on credit
or for future delivery, the Collateral so sold may be retained by
Agent on behalf of the Lenders until the selling price is paid by
the purchaser, but Agent shall not incur any liability in case of
the  failure  of  such  purchaser  to  pay  for  the  Collateral  and,  in
case of any such failure, such

13

Collateral  may  be  resold.    Agent  may,  at  the  direction  of
Lenders,  instead  of  exercising  its  power  of  sale,  proceed  to
enforce  its  security  interest  in  the  Collateral  by  seeking  a
judgment  or  decree  of  a  court  of  competent  jurisdiction.
 Without limiting the generality of the foregoing, if an Event of
Default is in existence,

(1)

Subject to the rights of any third parties, Agent may
license,  or  sublicense,  whether  general,  special  or  otherwise,
and  whether  on  an  exclusive  or  non-exclusive  basis,  any
Copyrights,  Patents  or  Trademarks  included  in  the  Collateral
throughout the world for such term or terms, on such conditions
and  in  such  manner  as  Lenders  shall  in  their  sole  discretion
determine;

(2) Agent  may  (without  assuming  any  obligations  or
liability thereunder), at any time and from time to time, enforce
(and  shall  have  the  exclusive  right  to  enforce)  against  any
licensee or sublicensee all rights and remedies of Borrower in,
to  and  under  any  Copyright  Licenses,  Patent  Licenses  or
Trademark Licenses and take or refrain from taking any action
under  any  thereof,  and  Borrower  hereby  releases  Agent  and
each  Lender  from,  and  agrees  to  hold  Agent  and  each  Lender
free  and  harmless  from  and  against  any  claims  arising  out  of,
any lawful action so taken or omitted to be taken with respect
thereto other than claims arising out of Agent’s or any Lender’s
gross negligence or willful misconduct; and

(3) Upon  request  by  Agent,  Borrower  will  execute  and
deliver  to  Agent  a  power  of  attorney,  in  form  and  substance
reasonably satisfactory to Agent for the implementation of any
lease,  assignment,  license,  sublicense,  grant  of  option,  sale  or
other  disposition  of  a  Copyright,  Patent  or  Trademark.    In  the
event  of  any  such  disposition  pursuant  to  this  clause  3,
Borrower  shall  supply  its  know-how  and  expertise  relating  to
the  products  or  services  made  or  rendered  in  connection  with
Patents,  the  manufacture  and  sale  of  the  products  bearing
Trademarks, and its customer lists and other records relating to
such Copyrights, Patents or Trademarks and to the distribution
of said products, to Agent.

(4)

If,  at  any  time  when  Agent  or  Lenders  shall
determine to exercise the right to sell the whole or any part of
the Shares hereunder, such Shares or the part thereof to be sold
shall  not,  for  any  reason  whatsoever,  be  effectively  registered
under  the  Securities  Act  (or  any  similar  statute),  then  Agent
may, in its discretion (subject only to applicable requirements of
law),  sell  such  Shares  or  part  thereof  by  private  sale  in  such
manner and under such circumstances as Agent or Lenders may
deem necessary or advisable, but subject

to  the  other  requirements  of  this  Article  7,  and  shall  not  be
required  to  effect  such  registration  or  to  cause  the  same  to  be
effected.    Without  limiting  the  generality  of  the  foregoing,  in
any such event, Agent, at the direction of Lenders in their sole
discretion, may (i) in accordance with applicable securities laws
proceed  to  make  such  private  sale  notwithstanding  that  a
registration statement for the purpose of registering such Shares
or  part  thereof  could  be  or  shall  have  been  filed  under  the
Securities  Act  (or  similar  statute),  (ii)  approach  and  negotiate
with  a  single  possible  purchaser  to  effect  such  sale,  and  (iii)
restrict  such  sale  to  a  purchaser  who  is  an  accredited  investor
under the Securities Act and who will represent and agree that
its  own  account,  for
such  purchaser 
investment  and  not  with  a  view  to  the  distribution  or  sale  of
such Shares or any part thereof.  In addition to a private sale as
provided above in this Article 7, if any of the Shares shall not
be  freely  distributable  to  the  public  without  registration  under
the  Securities  Act  (or  similar  statute)  at  the  time  of  any
proposed sale pursuant to this Article 7, then Agent shall not be
required  to  effect  such  registration  or  cause  the  same  to  be
effected  but,  in  its  discretion  (subject  only  to  applicable
requirements  of  law),  may  require  that  any  sale  hereunder
(including  a  sale  at  auction)  be  conducted  subject 
to
restrictions:

is  purchasing  for 

(A)
as to the financial sophistication and ability of
any  Person  permitted  to  bid  or  purchase  at  any  such
sale;

(B)
as to the content of legends to be placed upon
any  certificates  representing  the  Shares  sold  in  such
sale, including restrictions on future transfer thereof;

to  such  Person’s  access 

(C)
as to the representations required to be made
by  each  Person  bidding  or  purchasing  at  such  sale
financial
relating 
information about Borrower or any of its Subsidiaries
and  such  Person’s  intentions  as  to  the  holding  of  the
Shares so sold for investment for its own account and
not with a view to the distribution thereof; and

to 

(D)
as to such other matters as Agent may, in its
discretion, deem necessary or appropriate in order that
such  sale  (notwithstanding  any  failure  so  to  register)
may  be  effected  in  compliance  with  the  Bankruptcy
Code  and  other  laws  affecting  the  enforcement  of
creditors’  rights  and  the  Securities  Act  and  all
applicable state securities laws.

14

(5)

Borrower  recognizes  that  Agent  may  be  unable  to
effect  a  public  sale  of  any  or  all  the  Shares  and  may  be
compelled  to  resort  to  one  or  more  private  sales  thereof  in
accordance with clause (4) above.  Borrower also acknowledges
that any such private sale may result in prices and other terms
less favorable to the seller than if such sale were a public sale
and, notwithstanding such circumstances, agrees that any such
private  sale  shall  not  be  deemed  to  have  been  made  in  a
commercially  unreasonable  manner  solely  by  virtue  of  such
sale being private. Agent shall be under no obligation to delay a
sale  of  any  of  the  Shares  for  the  period  of  time  necessary  to
permit  the  applicable  Subsidiary  to  register  such  securities  for
public  sale  under  the  Securities  Act,  or  under  applicable  state
securities  laws,  even  if  Borrower  and/or  the  Subsidiary  would
agree to do so.

7.4 Borrower’s  Obligations  upon  Default.    Upon  the
written  request  of  Agent  (electronic  mail  being  sufficient),  at
the  direction  of  Lenders,  after  the  occurrence  and  during  the
continuance of an Event of Default, Borrower will:

(a) Assemble and make available to Agent the Collateral
at  such  place(s)  as  Agent  shall  reasonably  designate,
segregating  all  Collateral  so  that  each  item  is  capable  of
identification; and

(b)

Subject to the rights of any lessor, permit Agent, by
Agent’s officers, employees, agents and representatives, to enter
any premises where any Collateral is located, to take possession
of  the  Collateral,  to  complete  the  processing,  manufacture  or
repair  of  any  Collateral,  and  to  remove  the  Collateral,  or  to
conduct any public or private sale of the Collateral, all without
any  liability  of  Agent  or  any  Lender  for  rent  or  other
compensation for the use of Borrower’s premises.

ARTICLE 8 - SPECIAL COLLATERAL PROVISIONS

8.1 Compromise  and  Collection.  Borrower  and  Agent
recognize that setoffs, counterclaims, defenses and other claims
may be asserted by obligors with respect to certain of the Rights
to  Payment;  that  certain  of  the  Rights  to  Payment  may  be  or
become uncollectible in whole or in part; and that the expense
and  probability  of  success  of  litigating  a  disputed  Right  to
Payment  may  exceed  the  amount  that  reasonably  may  be
expected to be recovered with respect to such Right to Payment.
  Borrower  hereby  authorizes  Agent,  after  and  during  the
continuance  of  an  Event  of  Default,  to  compromise  with  the
obligor,  accept  in  full  payment  of  any  Right  to  Payment  such
amount as Agent shall

15

negotiate  with  the  obligor,  or  abandon  any  Right  to  Payment.
 Any  such  action  by  Agent  shall  be  considered  commercially
reasonable so long as Lenders have made the determination in
good  faith  based  on  information  known  to  them  at  the  time
Agent takes any such action.

8.2

Performance of Borrower’s Obligations.  Without
having any obligation to do so, upon reasonable prior notice to
Borrower,  Agent  may,  at  the  direction  of  Lenders,  perform  or
pay  any  obligation  which  Borrower  has  agreed  to  perform  or
pay  under  this  Agreement,  including,  without  limitation,  the
payment  or  discharge  of  taxes  or  Liens  levied  or  placed  on  or
threatened  against  the  Collateral.    In  so  performing  or  paying,
Agent  and  Lenders  shall  determine  the  action  to  be  taken  and
the amount necessary to discharge such obligations.  Borrower
shall  reimburse  Agent  on  demand  for  any  amounts  paid  by
Agent and each Lender pursuant to this Section, which amounts
shall constitute Obligations secured by the Collateral and shall
bear interest from the date of demand at the Default Rate.

8.3

Power  of  Attorney.    For  the  purpose  of  protecting
and  preserving  the  Collateral  and  Agent’s  rights  under  this
Agreement, Borrower hereby irrevocably appoints Agent, with
full power of substitution, as its attorney-in-fact with full power
and  authority,  after  the  occurrence  and  during  the  continuance
of an Event of Default and upon written notice (electronic mail
being  sufficient)  by  Agent  to  Borrower,  to  do  any  act  which
Borrower  is  obligated  to  do  hereunder;  to  exercise  such  rights
with  respect  to  the  Collateral  as  Borrower  might  exercise;  to
use  such  Inventory,  Equipment,  Fixtures  or  other  property  as
Borrower  might  use;  to  enter  Borrower’s  premises;  to  give
notice  of  Agent’s  security  interest  in,  and  to  collect  the
Collateral;  and  before  or  after  Default,  to  execute  and  file  in
Borrower’s  name  any  financing  statements,  amendments  and
continuation  statements,  account  control  agreements  or  other
Security Documents necessary or desirable to create, maintain,
perfect  or  continue  the  perfection  of  Agent’s  security  interests
in the Collateral.  Borrower hereby ratifies all that Agent shall
lawfully do or cause to be done by virtue of this appointment.

8.4 Authorization  for  Agent  to  Take  Certain  Action.
  The  power  of  attorney  created  in  Section  8.3  is  a  power
coupled with an interest and shall be irrevocable.  The powers
conferred on Agent hereunder are solely to protect its interests
in the Collateral and shall not impose any duty upon Agent to
exercise  such  powers.    Agent  shall  be  accountable  only  for
amounts that it actually receives as a result of the exercise of

such powers and in no event shall Agent or any of its directors,
officers, employees, agents or representatives be responsible to
Borrower  for  any  act  or  failure  to  act,  except  for  gross
negligence  or  willful  misconduct.    After  the  occurrence  and
during  the  continuance  of  an  Event  of  Default,  Agent  may
exercise  this  power  of  attorney  without  notice  to  or  assent  of
Borrower,  in  the  name  of  Borrower,  or  in  Agent’s  own  name,
from time to time in Agent’s sole discretion and at Borrower’s
expense.  To further carry out the terms of this Agreement, after
the  occurrence  and  during  the  continuance  of  an  Event  of
Default  and  upon  prior  written  notice  by  Agent  to  Borrower,
Agent may, at the direction of Lenders, may:

(a)

Execute  any  statements  or  documents  or  take
possession  of,  and  endorse  and  collect  and  receive  delivery  or
payment  of,  any  checks,  drafts,  notes,  acceptances  or  other
instruments  and  documents  constituting  Collateral,  or
constituting the payment of amounts due and to become due or
any performance to be rendered with respect to the Collateral.

(b)

Sign  and  endorse  any  invoices,  freight  or  express
bills,  bills  of  lading,  storage  or  warehouse  receipts;  drafts,
certificates  and  statements  under  any  commercial  or  standby
letter of credit relating to Collateral; assignments, verifications
and  notices  in  connection  with  Accounts;  or  any  other
documents  relating 
including  without
limitation the Records.

the  Collateral, 

to 

(c) Use  or  operate  Collateral  or  any  other  property  of
liquidating
the  purpose  of  preserving  or 

Borrower  for 
Collateral.

insurance refund or return, and apply such amounts at Agent’s
sole  discretion,  toward  repayment  of  the  Obligations  or
replacement of the Collateral.

8.5 Application  of  Proceeds.    Any  Proceeds  and  other
monies or property received by Agent pursuant to the terms of
this  Agreement  or  any  Loan  Document  shall  be  applied  as
follows:

(a)

First,  to  Agent,  the  aggregate  amount  of  all  costs,
expenses,  indemnities  and  other  amounts  required  to  be
reimbursed to Agent, in its capacity as such, until paid in full;

(b)

Second, to Agent, for the ratable benefit of Lenders
(in  accordance  with  the  portion  funded  by  each  Lender),  the
aggregate  amount  of  all  Obligations  arising  on  account  of
payments made by Agent in accordance with Section 8.2, until
repaid in full;

(c)

Third,  to  Lenders,  ratably  in  accordance  with
principal amount of the Loans held by each Lender, an amount
equal  to  the  aggregate  costs,  expenses,  indemnities  or  other
amounts  then  required  to  be  reimbursed  to  Lenders,  until  paid
in full;

(d)

Fourth,  to  Lenders,  ratably  in  accordance  with
aggregate  amount  of  any  fees,  premiums  or  similar  payments
due to each Lender in respect of the Loans held by such Lender,
an  amount  equal  to  the  aggregate  fees,  premiums  or  other
similar  such  payments  due  to  such  Lender  in  respect  of  the
Loans, until paid in full;

(d)

File any claim or take any other action or proceeding
in  any  court  of  law  or  equity  or  as  otherwise  deemed
appropriate by Agent for the purpose of collecting any and all
monies  due  or  securing  any  performance  to  be  rendered  with
respect to the Collateral.

(e)

Fifth, to Lenders, ratably in accordance with accrued
and  unpaid  interest  in  respect  of  the  Loans  and  the  other
Obligations  due  to  each  Lender,  an  amount  equal  to  the
aggregate  accrued  and  unpaid  interest  on  the  Loans  and  other
Obligations then due, until paid in full;

(e)

Commence, prosecute or defend any suits, actions or
proceedings  or  as  otherwise  deemed  appropriate  by  Agent  for
the  purpose  of  protecting  or  collecting  the  Collateral.    In
furtherance  of  this  right,  upon  the  occurrence  and  during  the
continuance  of  an  Event  of  Default,  Agent  may  apply  for  the
appointment  of  a  receiver  or  similar  official  to  operate
Borrower’s business.

(f)

Prepare, adjust, execute, deliver and receive payment
under insurance claims, and collect and receive payment of and
endorse  any  instrument  in  payment  of  loss  or  returned
premiums or any other

(f)

Sixth, to Lenders, ratably in accordance outstanding
principal due to each Lender in respect of the Loans, an amount
equal  to  the  aggregate  principal  outstanding  in  respect  of  the
Loans then due, until paid in full;

(g)

Seventh,  to  Agent  and  each  Lender,  ratably  in
accordance with the any other Obligations due to such Lender,
an  amount  equal  to  all  other  Obligations  due  and  payable  to
Agent and each Lender, until paid in full; and

(h)

Last, the balance, if any, to Borrower or any designee

thereof or as otherwise required by applicable law.

16

8.6 Deficiency.  If the Proceeds of any disposition of the
Collateral  pursuant  to  the  terms  of  this  Agreement  (other  than
any  such  disposition  permitted  by  Section  6.5)  are  insufficient
to cover all costs and expenses of such sale and the payment in
full  of  all  the  Obligations,  plus  all  other  sums  required  to  be
expended  or  distributed  by  Agent  to  Lenders,  then  Borrower
shall be liable for any such deficiency.

8.7 Agent Transfer.  Upon the transfer of all or any part
of  the  Obligations  in  accordance  with  the  terms  of  this
Agreement and the other Loan Documents, Agent may transfer
all  or  part  of  the  Collateral  and  shall  be  fully  discharged
thereafter  from  all  liability  and  responsibility  with  respect  to
such Collateral so transferred, and the transferee shall be vested
with all the rights and powers of Agent hereunder with respect
to  such  Collateral  so  transferred,  but  with  respect  to  any
Collateral  not  so  transferred,  Agent  shall  retain  all  rights  and
powers hereby given.

8.8 Agent’s Duties.

(a) Agent  shall  use  reasonable  care  in  the  custody  and
preservation  of  any  Collateral  in  its  possession.    Without
limitation  on  other  conduct  which  may  be  considered  the
exercise  of  reasonable  care,  Agent  shall  be  deemed  to  have
exercised  reasonable  care  in  the  custody  and  preservation  of
such  Collateral  if  such  Collateral  is  accorded  treatment
substantially  equal  to  that  which  Agent  accords  its  own
property,  it  being  understood  that  Agent  shall  not  have  any
responsibility  for  ascertaining  or  taking  action  with  respect  to
calls,  conversions,  exchanges,  maturities,  declining  value,
tenders or other matters relative to any Collateral, regardless of
whether  Agent  has  or  is  deemed  to  have  knowledge  of  such
matters;  or  taking  any  necessary  steps  to  preserve  any  rights
against  any  Person  with  respect  to  any  Collateral.    Under  no
circumstances shall Agent be responsible for any injury or loss
to  the  Collateral,  or  any  part  thereof,  arising  from  any  cause
beyond the reasonable control of Agent.

(b) Agent may at any time deliver the Collateral or any
part thereof to Borrower and the receipt of Borrower shall be a
complete  and  full  acquittance  for  the  Collateral  so  delivered,
and  Agent  shall  thereafter  be  discharged  from  any  liability  or
responsibility therefor.

(c) Neither  Agent,  nor  any  of  its  directors,  officers,
employees, agents, attorneys or any other person affiliated with
or representing Agent shall be liable for any claims, demands,
losses  or  damages,  of  any  kind  whatsoever,  made,  claimed,
incurred or suffered by Borrower or any other party through the

ordinary  negligence  of  Agent,  or  any  of  its  directors,  officers,
employees, agents, attorneys or any other person affiliated with
or representing Agent.

that  (i) 

termination, 

those  obligations, 

8.9 Termination  of  Security  Interests  and  Loan
Documents.      Upon  the  payment  in  full  in  cash  of  the
Obligations (other than inchoate indemnity obligations), and if
Lenders have no further obligations under its Commitment, the
security  interest  granted  hereby  shall  automatically  terminate,
all  rights  to  the  Collateral  shall  revert  to  Borrower  and  this
Agreement  and  the  other  Loan  Documents  shall  automatically
terminate;  provided 
liabilities,
covenants and terms that are expressly specified herein and in
that  respective
any  other  Loan  Document  as  surviving 
agreement’s 
limitation,
Borrower’s  indemnity  obligations  set  forth  in  this  Agreement,
shall  continue  to  survive  notwithstanding  anything  to  the
contrary set forth herein, and (ii) nothing set forth herein shall
affect  or  be  deemed  to  affect  those  obligations,  liabilities,
covenants and terms set forth in any warrant instrument issued
to  Lender’s  parent  company  or  set  forth  in  any  other  equity
securities  or  convertible  debt  securities  of  Borrower  acquired
by  Agent  in  connection  with  this  Agreement.    Upon  any  such
termination, Agent shall return all Collateral in its possession or
control  to  Borrower  and,  at  Borrower’s  expense,  execute  and
deliver  to  Borrower  such  documents  as  Borrower  shall
reasonably request in writing to evidence such termination.

including  without 

ARTICLE 9 - GENERAL PROVISIONS

9.1 Notices.   Any  notice  given  by  any  party  under  any
Loan  Document  shall  be  in  writing  and  personally  delivered,
sent  by  overnight  courier,  or  United  States  mail,  postage
prepaid,  or  sent  by  facsimile  or  electronic  mail,  or  other
authenticated  message,  charges  prepaid,  to  the  other  party’s  or
parties’  addresses  shown  on  the  Supplement.    Each  party  may
change the address, facsimile number or email address to which
notices,  requests  and  other  communications  are  to  be  sent  by
giving written notice of such change to each other party.  Notice
given  by  hand  delivery  shall  be  deemed  received  on  the  date
delivered;  if  sent  by  overnight  courier,  on  the  next  Business
Day after delivery to the courier service; if by first class mail,
on the third Business Day after deposit in the U.S. Mail; and if
by facsimile or electronic mail, on the date of transmission.

9.2 Binding  Effect.    The  Loan  Documents  shall  be
binding  upon  and  inure  to  the  benefit  of  Borrower,  Lenders,
Agent  and  their  respective  successors  and  assigns;  provided,
however, that Borrower may not

17

assign  or  transfer  Borrower’s  rights  or  obligations  under  any
Loan Document.  Each Lender reserves the right to sell, assign,
transfer, negotiate or grant participations in all or any part of, or
any  interest  in,  such  Lender’s  rights  and  obligations  under  the
Loan Documents provided that, so long as no Event of Default
has occurred and is continuing, neither Lender shall not assign
any of such rights or obligations to any competitor of Borrower.
Without  limiting  the  foregoing,  any  Lender  may  sell,  assign,
transfer, negotiate or grant participations in all or any part of, or
any  interest  in,  such  Lender’s  rights  and  obligations  under  the
Loan Documents to any Affiliate of such Lender.  In connection
with any of the foregoing, Lenders and Agent may disclose all
documents  and  information  which  Lenders  and  Agent  now  or
hereafter  may  have  relating  to  the  Loans,  Borrower,  or  its
business,  provided 
that  any  Person  who  receives  such
information shall have agreed in writing in advance to maintain
the  confidentiality  of  such  information  on  terms  no  less
favorable to Borrower than are set forth in Section 9.13 hereof.

9.3 No  Waiver.    Any  waiver,  consent  or  approval  by
Agent  and  Lenders  of  any  Event  of  Default  or  breach  of  any
provision, condition, or covenant of any Loan Document must
be in writing and shall be effective only to the extent set forth in
writing.  No waiver of any breach or default shall be deemed a
waiver of any later breach or default of the same or any other
provision  of  any  Loan  Document.    No  failure  or  delay  on  the
part of Agent or any Lender in exercising any power, right, or
privilege  under  any  Loan  Document  shall  operate  as  a  waiver
thereof,  and  no  single  or  partial  exercise  of  any  such  power,
right, or privilege shall preclude any further exercise thereof or
the exercise of any other power, right or privilege.  Agent and
each Lender has the right at its sole option to continue to accept
interest  and/or  principal  payments  due  under 
the  Loan
Documents  after  default,  and  such  acceptance  shall  not
constitute  a  waiver  of  said  default  or  an  extension  of  the
maturity of any Loan unless Lenders agree otherwise in writing.

9.4 Rights  Cumulative. 

  All  rights  and  remedies
existing under the Loan Documents are cumulative to, and not
exclusive  of,  any  other  rights  or  remedies  available  under
contract or applicable law.

9.5 Unenforceable  Provisions.    Any  provision  of  any
Loan  Document  executed  by  Borrower  which  is  prohibited  or
unenforceable  in  any  jurisdiction,  shall  be  so  only  as  to  such
jurisdiction  and  only  to  the  extent  of  such  prohibition  or
unenforceability,  but  all  the  remaining  provisions  of  any  such
Loan Document shall remain valid and enforceable.

18

9.6 Accounting  Terms.    Except  as  otherwise  provided
in  this  Agreement,  accounting  terms  and  financial  covenants
and 
in
information  shall  be  determined  and  prepared 
accordance with GAAP.

9.7

agents 

affiliates, 

limitation, 

(including,  without 

Indemnification; Exculpation.  Borrower shall pay
and protect, defend and indemnify each Lender, Agent and each
  and  Agent’s  employees,  officers,  directors,
Lender’s 
and
correspondents, 
shareholders, 
representatives  (other  than  Lenders,  collectively  “Agents”)
against, and hold each Lender, Agent and each of such Agents
harmless from, all claims, actions, proceedings and reasonable
and  documented  out-of-pocket  liabilities,  damages,  losses,
expenses 
reasonable  and
documented  out-of-pocket  outside  attorneys’  fees  and  costs)
and other amounts incurred by each Lender, Agent and each of
such Agents, arising from (i) the matters contemplated by this
Agreement  or  any  other  Loan  Documents,  (ii)  any  dispute
between Borrower and a third party,  or (iii) any contention that
Borrower  has  failed  to  comply  with  any  law,  rule,  regulation,
order or directive applicable to Borrower’s business; provided,
however, that this indemnification shall not apply to any of the
foregoing to the extent  incurred as the result of any Lender’s or
any Agent’s or any of such Agents’ gross negligence, bad faith
or  willful  misconduct.    This  indemnification  shall  survive  the
payment  and  satisfaction  of  all  of  Borrower’s  Obligations  to
Lenders.

including  without 

9.8 Reimbursement.    Borrower  shall  reimburse  each
Lender  and  Agent  for  all  reasonable  and  documented  out-of-
pocket  costs  and  expenses, 
limitation
reasonable  and  documented  out-of-pocket  outside  attorneys’
fees  and  disbursements  expended  or  incurred  by  each  Lender
and Agent in any arbitration, mediation, judicial reference, legal
action  or  otherwise  in  connection  with  (a)  the  preparation  and
negotiation  of  the  Loan  Documents,  (b)  the  amendment  and
enforcement  of 
including  without
the  Loan  Documents, 
limitation  during  any  workout,  attempted  workout,  and/or  in
connection  with  the  rendering  of  legal  advice  as  to  each
Lender’s and Agent’s rights, remedies and obligations under the
Loan Documents, (c) collecting any sum which becomes due to
each Lender under any Loan Document, (d) any proceeding for
declaratory  relief,  any  counterclaim  to  any  proceeding,  or  any
appeal, or (e) the protection, preservation or enforcement of any
rights of Lenders or Agent under the Loan Documents.  For the
purposes  of  this  section,  attorneys’  fees  shall  include,  without
limitation, fees incurred in connection with the following:  (1)
contempt  proceedings; 
(3)  any  motion,
proceeding or other activity of any kind in connection with an
Insolvency

(2)  discovery; 

Proceeding;  (4)  garnishment,  levy,  and  debtor  and  third  party
examinations;  and  (5)  post-judgment  motions  and  proceedings
of  any  kind,  including  without  limitation  any  activity  taken  to
collect or enforce any judgment.  All of the foregoing costs and
expenses  shall  be  payable  promptly  upon  written  demand
(electronic mail being sufficient)  by any Lender or Agent, and
if  not  paid  within  forty-five  (45)  days  of  presentation  of
invoices shall bear interest at the Default Rate.

9.9 Execution in Counterparts; Electronic Signatures.
  This  Agreement  and  the  other  Loan  Documents  may  be
executed in any number of counterparts, each of which shall be
deemed  an  original,  but  all  of  which  together  shall  constitute
one and the same agreement.  This Agreement and each of the
other  Loan  Documents  may  be  executed  by  electronic
signatures.    Borrower,  Agent  and  Lenders  expressly  agree  to
conduct  the  transactions  contemplated  by  this  Agreement  and
the  other  Loan  Documents  by  electronic  means  (including,
without  limitation,  with  respect  to  the  execution,  delivery,
storage  and  transfer  of  this  Agreement  and  each  of  the  other
Loan Documents by electronic means and to the enforceability
of  electronic  Loan  Documents).    Delivery  of  an  executed
signature  page  to  this  Agreement  and  each  of  the  other  Loan
Documents  by  facsimile  or  other  electronic  mail  transmission
(including  pdf  or  any  electronic  signature  complying  with  the
U.S.  federal  ESIGN  Act  of  2000,  e.g.,  www.docusign.com)
shall  be  effective  as  delivery  of  a  manually  executed
counterpart  hereof  and  thereof,  as  applicable.  The  words
“execution,”  “signed,”  “signature”  and  words  of  like  import
herein  shall  be  deemed  to  include  electronic  signatures  or  the
keeping of records in electronic form, each of which shall be of
the same legal effect, validity and enforceability as a manually
executed  signature  or  the  use  of  a  paper-based  recordkeeping
systems, as the case may be, to the extent and as provided for in
any applicable law, including, without limitation, any state law
based on the Uniform Electronic Transactions Act.

9.10 Entire  Agreement.    The  Loan  Documents  are
intended  by  the  parties  as  the  final  expression  of  their
agreement  and  therefore  contain  the  entire  agreement  between
the parties and supersede all prior understandings or agreements
concerning the subject matter hereof.  This Agreement may be
amended only in a writing signed by Borrower, Agent and each
Lender.

9.11 Governing Law and Jurisdiction.

(a)

THE 
DOCUMENTS SHALL BE GOVERNED BY, AND

THIS  AGREEMENT  AND 

LOAN

19

CONSTRUED  IN  ACCORDANCE  WITH,  THE  INTERNAL
LAWS OF THE STATE OF CALIFORNIA.

(b) ANY  LEGAL  ACTION  OR  PROCEEDING  WITH
RESPECT TO THIS AGREEMENT OR ANY OTHER LOAN
DOCUMENT  MAY  BE  BROUGHT  IN  THE  COURTS  OF
THE  STATE  OF  CALIFORNIA  OR  OF  THE  UNITED
STATES 
FOR  THE  NORTHERN  DISTRICT  OF
CALIFORNIA, AND BY EXECUTION AND DELIVERY OF
THIS AGREEMENT, EACH OF BORROWER, AGENT AND
EACH  LENDER  CONSENTS,  FOR  ITSELF  AND  IN
RESPECT OF ITS PROPERTY, TO THE NON-EXCLUSIVE
JURISDICTION  OF  THOSE  COURTS.  EACH  OF
BORROWER, 
LENDER
IRREVOCABLY  WAIVES  ANY  OBJECTION,  INCLUDING
ANY  OBJECTION  TO  THE  LAYING  OF  VENUE  OR
BASED  ON  THE  GROUNDS  OF  FORUM  NON
CONVENIENS,  WHICH  IT  MAY  NOW  OR  HEREAFTER
HAVE  TO  THE  BRINGING  OF  ANY  ACTION  OR
PROCEEDING  IN  SUCH  JURISDICTION  IN  RESPECT  OF
THIS  AGREEMENT  OR  ANY  DOCUMENT  RELATED
HERETO.    BORROWER,  AGENT  AND  EACH  LENDER
EACH WAIVE PERSONAL SERVICE OF ANY SUMMONS,
COMPLAINT  OR  OTHER  PROCESS,  WHICH  MAY  BE
MADE  BY  ANY  OTHER  MEANS  PERMITTED  BY
CALIFORNIA LAW.

AGENT 

EACH 

AND 

LOAN  DOCUMENTS,  OR 

9.12 Waiver  of  Jury  Trial.    TO  THE  EXTENT  NOT
PROHIBITED  BY  APPLICABLE  LAW,  BORROWER,
AGENT  AND  EACH  LENDER  EACH  WAIVES  ITS
RESPECTIVE  RIGHTS  TO  A  TRIAL  BY  JURY  OF  ANY
CLAIM  OR  CAUSE  OF  ACTION  BASED  UPON  OR
ARISING  OUT  OF  OR  RELATED  TO  THIS  AGREEMENT,
THE  OTHER 
THE
TRANSACTIONS  CONTEMPLATED  HEREBY  OR
THEREBY,  IN  ANY  ACTION,  PROCEEDING  OR  OTHER
LITIGATION OF ANY TYPE BROUGHT BY ANY OF THE
PARTIES  AGAINST  ANY  OTHER  PARTY  OR  ANY
PARTICIPANT  OR  ASSIGNEE,  WHETHER  WITH
RESPECT  TO  CONTRACT  CLAIMS,  TORT  CLAIMS,  OR
OTHERWISE.  BORROWER, AGENT AND EACH LENDER
EACH AGREES THAT ANY SUCH CLAIM OR CAUSE OF
ACTION  SHALL  BE  TRIED  BY  A  COURT  TRIAL
WITHOUT  A 
  WITHOUT  LIMITING  THE
FOREGOING,  THE  PARTIES  FURTHER  AGREE  THAT
THEIR  RESPECTIVE  RIGHT  TO  A  TRIAL  BY  JURY  IS
WAIVED BY OPERATION OF THIS SECTION AS TO ANY
ACTION,  COUNTERCLAIM  OR  OTHER  PROCEEDING
WHICH SEEMS, IN

JURY. 

WHOLE  OR  IN  PART,  TO  CHALLENGE  THE  VALIDITY
OR  ENFORCEABILITY  OF  THIS  AGREEMENT  OR  THE
OTHER  LOAN  DOCUMENTS  OR  ANY  PROVISION
HEREOF OR THEREOF.  THIS WAIVER SHALL APPLY TO
SUBSEQUENT  AMENDMENTS,  RENEWALS,
ANY 
SUPPLEMENTS  OR  MODIFICATIONS 
THIS
AGREEMENT AND THE OTHER LOAN DOCUMENTS.

TO 

Lender.    In  addition,  Borrower  agrees  that  Agent  and  each
Lender  may  use  Borrower’s  name,  logo  and/or  trademark  in
connection  with  certain  promotional  materials  that  Agent  and
any  Lender  may  disseminate  to  the  public,  including,  but  are
not  limited  to,  brochures,  internet  website,  press  releases  and
any  other  materials  relating  to  the  fact  that  Agent  and  each
Lender has a financing relationship with Borrower.

9.13 Confidentiality.    Agent  and  each  Lender  agrees  to
hold  in  confidence  all  confidential  information  that  it  receives
from  Borrower  pursuant  to  the  Loan  Documents,  except  for
disclosure as shall be reasonably required: (a) to legal counsel
and  accountants  for  Agent  and  each  Lender;  (b)  to  other
professional  advisors  to  Agent  and  each  Lender;  (c)  to
regulatory officials having jurisdiction over Lender to the extent
required by law; (d) to Agent’s and each Lender’s investors and
prospective  investors  (subject  to  the  same  confidentiality
obligation  set  forth  herein),  and  in  Agent’s  and  each  Lender’s
SEC filings as required by law; (e) as required by law or legal
process  or  in  connection  with  any  legal  proceeding  to  which
Agent,  any  Lender  and  Borrower  are  adverse  parties;  (f)  in
connection with a disposition or proposed disposition of any or
all  of  Agent’s  and  any  Lender’s  rights  hereunder  to  any
assignee  or  participant  (subject  to  the  same  confidentiality
obligation  set  forth  herein);  (g)  to  Agent’s  and  each  Lender’s
subsidiaries or Affiliates in connection with their business with
Borrower  (subject  to  the  same  confidentiality  obligation  set
forth  herein);  (h)  as  required  by  valid  order  of  a  court  of
competent  jurisdiction,  administrative  agency  or  governmental
body,  or  by  any  applicable  law,  rule,  regulation,  subpoena,  or
any  other  administrative  or  legal  process,  or  by  applicable
regulatory  or  professional  standards,    including  in  connection
with  any  judicial  or  other  proceeding  involving  Agent  or  any
Lender  relating 
transactions
contemplated  hereby;  and  (i)  as  required  in  connection  with
Agent’s and any Lender’s examination or audit.  For purposes
of  this  section,  Agent,  each  Lender  and  Borrower  agree  that
“confidential 
information
information”  shall  mean  any 
regarding  or  relating  to  Borrower  other  than:  (i)  information
which is or becomes generally available to the public other than
as result of a disclosure by Agent or any Lender in violation of
this section, (ii) information which becomes available to Agent
or  any  Lender  from  any  other  source  (other  than  Borrower)
which neither Agent nor the relevant Lender knows is bound by
a  confidentiality  agreement  with  respect  to  the  information
made available, and (iii) information that Agent or such Lender
knows on a non-confidential basis prior to Borrower disclosing
it to Agent or such

this  Agreement  and 

the 

to 

ARTICLE 10 - AGENCY.

10.1 Appointment.  Each  Lender  hereby 

irrevocably
appoints  Avenue  Capital  Management  II,  L.P.  to  act  on  its
behalf as the administrative agent hereunder and under the other
Loan Documents and authorizes the Agent to take such actions
on its behalf and to exercise such powers as are delegated to the
Agent by the terms hereof or thereof, together with such actions
and powers as are reasonably incidental thereto.

10.2 Indemnity.  Each  Lender    agrees  to  indemnify  the
Agent  in  its  capacity  as  such  (to  the  extent  not  reimbursed  by
Borrowers and without limiting the obligation of Borrowers to
do  so),  according  to  its  respective  Commitment  percentage  in
effect on the date on which indemnification is sought under this
Section  10.2,  from  and  against  any  and  all 
liabilities,
obligations,  losses,  damages,  penalties,  actions,  judgments,
suits, costs, expenses or disbursements of any kind whatsoever
that  may  at  any  time  be  imposed  on,  incurred  by  or  asserted
against the Agent in any way relating to or arising out of, this
Agreement, a Supplement, any of the other Loan Documents or
any documents contemplated by or referred to herein or therein
or  the  transactions  contemplated  hereby  or  thereby  or  any
action  taken  or  omitted  by  the  Agent  under  or  in  connection
with any of the foregoing; The agreements in this Section shall
survive  the  payment  of  each  Loan  and  all  other  amounts
payable  hereunder.  Agent  shall  not  be  liable  for  any  action
taken or not taken by it (i) with the consent or at the request of
any  Lender  or  as  Agent  shall  believe  in  good  faith  shall  be
necessary, under the circumstances or (ii) in the absence of its
own gross negligence or willful misconduct.

10.3 Duties.   Agent  shall  not  be  responsible  for  or  have
any duty to ascertain or inquire into (i) any statement, warranty
or representation made in or in connection with this Agreement
or any other Loan Document, (ii) the contents of any certificate,
report  or  other  document  delivered  hereunder  or  thereunder  or
in  connection  herewith  or  therewith,  (iii)  the  performance  or
observance of any of the covenants, agreements or other terms
or conditions set forth herein or therein or the occurrence of any
default or Event of Default, (iv)

20

the validity, enforceability, effectiveness or genuineness of this
Agreement, any other Loan Document or any other agreement,
instrument or document or (v) the satisfaction of any condition
set forth in Section 4 or elsewhere herein, other than to confirm
receipt of items expressly required to be delivered to the Agent.

10.4 Reliance  by  Agent.    Agent  may  rely,  and  shall  be
fully  protected  in  acting,  or  refraining  to  act,  upon,  any
resolution,  statement,  certificate,  instrument,  opinion,  report,
notice, request, consent, order, bond or other paper or document
that it has no reason to believe to be other than genuine and to
have been signed or presented by the proper party or parties or,
in the case of cables, telecopies and telexes, to have been sent
by  the  proper  party  or  parties.    In  the  absence  of  its  gross
negligence or willful misconduct, Agent may conclusively rely,
as  to  the  truth  of  the  statements  and  the  correctness  of  the
opinions  expressed  therein,  upon  any  certificates  or  opinions
furnished  to  Agent  and  conforming  to  the  requirements  of  the
Loan  Agreement  or  any  of  the  other  Loan  Documents.   Agent
may  consult  with  counsel,  and  any  opinion  or  legal  advice  of
such  counsel  shall  be  full  and  complete  authorization  and
protection in respect of any action taken, not taken or suffered
by  Agent  hereunder  or  under  any  Loan  Documents  in
accordance therewith.  Agent shall have the right at any time to
seek instructions concerning the administration of the Collateral
from  any  court  of  competent  jurisdiction.   Agent  shall  not  be
under  any  obligation  to  exercise  any  of  the  rights  or  powers
granted to Agent by this Agreement, the Loan Agreement and
the other Loan Documents at the request or direction of Lenders
unless  Agent  shall  have  been  provided  by  Lenders  with
adequate security and indemnity against the costs, expenses and
liabilities  that  may  be  incurred  by  it  in  compliance  with  such
request or direction.

10.5 Collateral  Agent.    The  Agent  shall  also  act  as  the
“collateral  agent”  under  the  Loan  Documents,  and  each  of  the
Lenders  hereby  irrevocably  appoints  and  authorizes  the  Agent
to  act  as  the  agent  of  such  Lender  for  purposes  of  acquiring,
holding  and  enforcing  any  and  all  Liens  on  Collateral  granted
by  Borrowers  to  secure  any  of  the  Obligations.    Each  Lender
hereby authorizes Agent, on behalf of and for the ratable benefit
of Lenders, in its capacity as collateral agent, to enter into any
of  the  Loan  Documents  as  secured  party  for  purposes  of
acquiring,  holding  and  enforcing  all  Liens  on  Collateral  (and
any other collateral from time to time securing the Obligations),
and as Agent for and representative of Lender thereunder, and
each  Lender  agrees  to  be  bound  by  the  terms  of  each  such
document.  All powers, rights

and  remedies  under  the  Loan  Documents  may  be  exercised
solely  by  Agent  for  the  benefit  of  Lenders  and  Agent  in
accordance with the terms thereof. In the event of a foreclosure
on  any  of  the  Collateral  pursuant  to  a  public  or  private  sale,
either Agent or any Lender may be the purchaser of any or all
of such Collateral at any such sale and Agent, as agent for and
representative of Lenders (but not any Lender or Lenders in its
or  their  respective  individual  capacities  unless  Required
Lenders  shall  otherwise  agree  in  writing)  shall  be  entitled
(subject  to  the  proviso  at  the  end  of  this  sentence),  for  the
purpose  of  bidding  and  making  settlement  or  payment  of  the
purchase  price  for  all  or  any  portion  of  the  Collateral  sold  at
any such public sale, to use and apply any of the Obligations as
a  credit  on  account  of  the  purchase  price  for  any  Collateral
payable  by  Agent  at  such  sale;  provided  however,  that  neither
Agent  nor  any  Lender  shall  “credit  bid”  at  any  foreclosure
and/or  other  public  or  private  sale  absent  the  consent  of  the
Required  Lenders.  Without  limiting  the  generality  of  the
foregoing, Agent is hereby expressly authorized to execute any
and  all  documents  (including  releases)  that  bind  Lenders  with
respect  to  (i)  the  Collateral  and  the  rights  of  Lenders  with
respect thereto, as contemplated by and in accordance with the
provisions  of  the  Loan  Documents,  and  (ii)  any  other
subordination  agreement  with  respect  to  any  Subordinated
Debt.

then 

10.6 Successor  Agents.  Agent  may  resign  upon  thirty
(30) days’ notice to the Lenders and Borrowers. If Agent shall
resign in its capacity under this Agreement and the other Loan
Documents, 
the  Required  Lenders  shall  appoint  a
successor agent, whereupon such successor agent shall succeed
to the rights, powers and duties of Agent in its capacity, and the
term  “Agent”  shall  mean  such  successor  agent  effective  upon
such appointment and approval, and the former Agent’s rights,
powers and duties as Agent in its capacity shall be terminated,
without  any  other  or  further  act  or  deed  on  the  part  of  such
former  Agent  or  any  of  the  parties  to  this  Agreement  or  any
Lender.  If  no  applicable  successor  agent  has  accepted
appointment  as  such  Agent  in  its  capacity  by  the  date  that  is
twenty  (20)  days  following  such  retiring  Agent’s  notice  of
resignation, such retiring Agent’s resignation shall nevertheless
thereupon  become  effective  and  the  Lenders  shall  assume  and
perform  all  of  the  duties  of  such  Agent  hereunder  until  such
time, if any, as the Required Lenders appoint a successor agent
as provided for above. After any retiring Agent’s resignation as
Agent, the provisions of this Section 10 shall inure to its benefit
as to any actions taken or omitted to be taken by it while it was
an Agent under this Agreement and the other Loan Documents.

21

ARTICLE 11 - DEFINITIONS

The  definitions  appearing  in  this  Agreement  or  any
Supplement shall be applicable to both the singular and plural
forms of the defined terms:

“Account” means any “account,” as such term is defined in the
UCC,  now  owned  or  hereafter  acquired  by  Borrower  or  in
which  Borrower  now  holds  or  hereafter  acquires  any  interest
and, in any event, shall include, without limitation, all accounts
receivable,  book  debts  and  other  forms  of  obligations  (other
than  forms  of  obligations  evidenced  by  Chattel  Paper,
Documents or Instruments) now owned or hereafter received or
acquired  by  or  belonging  or  owing  to  Borrower  (including,
without  limitation,  under  any  trade  name,  style  or  division
thereof) whether arising out of goods sold or services rendered
by Borrower or from any other transaction, whether or not the
same  involves  the  sale  of  goods  or  services  by  Borrower
(including, without limitation, any such obligation that may be
characterized  as  an  account  or  contract  right  under  the  UCC)
and all of Borrower’s rights in, to and under all purchase orders
or receipts now owned or hereafter acquired by it for goods or
services, and all of Borrower’s rights to any goods represented
by  any  of  the  foregoing  (including,  without  limitation,  unpaid
seller’s rights of rescission, replevin, reclamation and stoppage
in  transit  and  rights  to  returned,  reclaimed  or  repossessed
goods), and all monies due or to become due to Borrower under
all  purchase  orders  and  contracts  for  the  sale  of  goods  or  the
performance of services or both by Borrower or in connection
with  any  other  transaction  (whether  or  not  yet  earned  by
performance  on  the  part  of  Borrower),  now  in  existence  or
hereafter  occurring,  including,  without  limitation,  the  right  to
receive the proceeds of said purchase orders and contracts, and
all collateral security and guarantees of any kind given by any
Person with respect to any of the foregoing.

“Affiliate”  means  any  Person  which  directly  or  indirectly
controls,  is  controlled  by,  or  is  under  common  control  with
Borrower.    “Control,”  “controlled  by”  and  “under  common
control with” mean direct or indirect possession of the power to
direct  or  cause  the  direction  of  management  or  policies
(whether through ownership of voting securities, by contract or
otherwise);  provided, 
that  control  shall  be  conclusively
presumed  when  any  Person  or  affiliated  group  directly  or
indirectly  owns  five  percent  (5%)  or  more  of  the  securities
having ordinary voting power for the election of directors of a
corporation.

“Agreement”  means  this  Loan  and  Security  Agreement  and
each  Supplement  thereto,  as  each  may  be  amended  or
supplemented from time to time.

“Bankruptcy  Code”  means  the  Federal  Bankruptcy  Reform
Act of 1978 (11 U.S.C. §101, et seq.), as amended.

“Basic  Interest”  means  the  rate  of  interest  payable  on  the
outstanding balance of each Loan at the applicable Designated
Rate.

“Borrowing  Date”  means  the  Business  Day  on  which  the
proceeds of a Loan are disbursed by Lenders.

“Borrowing Request” means a written request from Borrower
in  substantially  the  form  of  Exhibit  “B”  to  the  Supplement,
requesting  the  funding  of  one  or  more  Loans  on  a  particular
Borrowing Date.

“Business Day” means any day other than a Saturday, Sunday
or other day on which commercial banks in New York City or
San Francisco are authorized or required by law to close.

“Change  of  Control”  means  (a)  any  sale,  license,  or  other
disposition of all or substantially all of the assets of Borrower,
in each case, to the extent prohibited by this Agreement; (b) any
similar
reorganization,  consolidation,  merger  or  other 
transaction  involving  Borrower,  in  each  case,  to  the  extent
prohibited by this Agreement; or (c) any transaction or series of
related  transactions  in  which  any  Person  or  two  or  more
Persons  acting  in  concert  shall  have  acquired  by  contract  or
otherwise,  the  power  to  control  the  management  of  Borrower,
or to control the equity interests of Borrower entitled to vote for
members  of  the  Board  of  Directors  or  equivalent  governing
body  of  Borrower  on  a  fully-diluted  basis  (and  taking  into
account all such securities that such Person or Persons have the
right to acquire pursuant to any option right) representing fifty
percent  (50.00%)  or  more  of  the  combined  voting  power  of
such securities.

“Chattel  Paper”  means  any  “chattel  paper,”  as  such  term  is
defined  in  the  UCC,  now  owned  or  hereafter  acquired  by
Borrower or in which Borrower now holds or hereafter acquires
any interest.

“Closing Date” means the date of this Agreement.

“Collateral” means all of Borrower’s right, title and interest in
and to the following property, whether now owned or hereafter
acquired  and  wherever  located:  (a)  all  Receivables;  (b)  all
Equipment; (c) all Fixtures; (d)

22

all  General  Intangibles;  (e)  all  Inventory;  (f)  all  Investment
Property; (g) all Deposit Accounts; (h) all Shares; (i) all other
Goods and personal property of Borrower, whether tangible or
intangible  and  whether  now  or  hereafter  owned  or  existing,
leased,  consigned  by  or  to,  or  acquired  by,  Borrower  and
wherever located; (j) all Records; and (k) all Proceeds of each
of  the  foregoing  and  all  accessions  to,  substitutions  and
replacements for, and rents, profits and products of each of the
foregoing.

Notwithstanding  the  foregoing  the  term  “Collateral”  shall  not
include:    (i)  more  than  sixty-five  percent  (65%)  of  the  issued
and  outstanding  capital  stock,  membership  units  or  other
securities entitled to vote owned or held of record by Borrower
in  any  Subsidiary  that  is  a  controlled  foreign  corporation  (as
defined  in  the  Internal  Revenue  Code),  provided  that  the
Collateral  shall  include  one  hundred  percent  (100%)  of  the
issued  and  outstanding  non-voting  capital  stock  of  such
Subsidiary;  (ii)  “intent-to-use”  trademarks  at  all  times  prior  to
the  first  use  thereof,  whether  by  the  actual  use  thereof  in
commerce, the recording of a statement of use with the United
States  Patent  and  Trademark  Office  or  otherwise,  but  only  to
the  extent  the  granting  of  a  security  interest  in  such  “intent  to
use” trademarks would be contrary to applicable law; (iii) any
contract,  Instrument  or  Chattel  Paper  in  which  Borrower  has
any  right,  title  or  interest  if  and  to  the  extent  such  contract,
Instrument  or  Chattel  Paper  includes  a  provision  containing  a
restriction  on  assignment  such  that  the  creation  of  a  security
interest in the right, title or interest of Borrower therein would
be  prohibited  and  would,  in  and  of  itself,  cause  or  result  in  a
default  thereunder  enabling  another  person  party  to  such
contract,  Instrument  or  Chattel  Paper  to  enforce  any  remedy
with  respect  thereto;  provided,  however,  that  the  foregoing
exclusion  shall  not  apply  if  (A)  such  prohibition  has  been
waived  or  such  other  person  has  otherwise  consented  to  the
creation  hereunder  of  a  security  interest  in  such  contract,
Instrument  or  Chattel  Paper,  or  (B)  such  prohibition  would  be
rendered  ineffective  pursuant  to  Sections  9-407(a)  or  9-408(a)
of the UCC, as applicable and as then in effect in any relevant
jurisdiction,  or  any  other  applicable 
the
Bankruptcy  Code  or  principles  of  equity);  provided,  further,
that immediately upon the ineffectiveness, lapse or termination
of any such provision, the term “Collateral” shall include, and
Borrower shall be deemed to have granted a security interest in,
all  its  rights,  title  and  interests  in  and  to  such  contract,
Instrument or Chattel Paper as if such provision had never been
in effect; and provided further that the foregoing exclusion shall
in no way be construed so as to limit, impair or otherwise affect
Agent’s unconditional continuing security interest in and to all

law  (including 

rights,  title  and  interests  of  Borrower  in  or  to  any  payment
obligations or other rights to receive monies due or to become
due under any such contract, Instrument or Chattel Paper and in
any  such  monies  and  other  proceeds  of  such  contract,
Instrument  or  Chattel  Paper;  (iv)  motor  vehicles  and  other
assets subject to certificates of title; or (v) letter-of-credit rights
(other than to the extent such rights can be perfected by filing a
UCC-1  financing  statement)  or  commercial  tort  claims  with
than  Two  Hundred  Fifty  Thousand  Dollars
less 
value 
($250,000).

“Commitment”  means  the  obligation  of  Lenders  to  make
Loans  to  Borrower  up  to  the  aggregate  principal  amount  set
forth in the Supplement.

“Copyright  License”  means  any  written  agreement  granting
any  right  to  use  any  Copyright  or  Copyright  registration  now
owned or hereafter acquired by Borrower or in which Borrower
now holds or hereafter acquires any interest.

“Copyrights”  means  all  of  the  following  now  owned  or
hereafter  acquired  by  Borrower  or  in  which  Borrower  now
holds  or  hereafter  acquires  any  interest:    (i)  all  copyrights,
whether registered or unregistered, held pursuant to the laws of
the United States, any State thereof or of any other country; (ii)
all  registrations,  applications  and  recordings  in  the  United
States Copyright Office or in any similar office or agency of the
United  States,  any  State  thereof  or  any  other  country;  (iii)  all
continuations,  renewals  or  extensions  thereof;  and  (iv)  any
registrations to be issued under any pending applications.

“Default”  means  an  event  which  with  the  giving  of  notice,
passage of time, or both would constitute an Event of Default.

“Default Rate” means the applicable Designated Rate plus five
percent (5%) per annum.

“Deposit  Accounts”  means  any  “deposit  accounts,”  as  such
term  is  defined  in  the  UCC,  now  owned  or  hereafter  acquired
by  Borrower  or  in  which  Borrower  now  holds  or  hereafter
acquires any interest.

“Designated  Rate”  means  the  rate  of  interest  per  annum
described  in  the  Supplement  as  being  applicable  to  an
outstanding Loan from time to time.

“Documents” means any “documents,” as such term is defined
in the UCC, now owned or hereafter acquired by Borrower or
in which Borrower now holds or hereafter acquires any interest.

23

“Dollars” or “$” means lawful currency of the United States.

“Environmental Laws” means all federal, state or local laws,
statutes, common law duties, rules, regulations, ordinances and
codes,  together  with  all  administrative  orders,  directed  duties,
requests, 
licenses,  authorizations  and  permits  of,  and
agreements  with,  any  governmental  authorities,  in  each  case
relating to environmental, health, or safety matters.

“Equipment” means any “equipment,” as such term is defined
in the UCC, now owned or hereafter acquired by Borrower or
in which Borrower now holds or hereafter acquires any interest
and any and all additions, substitutions and replacements of any
of 
together  with  all
attachments,  components,  parts,  equipment  and  accessories
installed thereon or affixed thereto.

foregoing,  wherever 

located, 

the 

“Event of Default” means any event described in Section 7.1.

“FDA”  means 
Administration.

the  United  States  Food 

and  Drug

“Fixtures” means any “fixtures,” as such term is defined in the
UCC,  now  owned  or  hereafter  acquired  by  Borrower  or  in
which Borrower now holds or hereafter acquires any interest.

“GAAP”  means  generally  accepted  accounting  principles  and
practices  consistent  with 
those  principles  and  practices
promulgated or adopted by the Financial Accounting Standards
Board  and  the  Board  of  the  American  Institute  of  Certified
Public  Accountants, 
respective  predecessors  and
successors.    Each  accounting  term  used  but  not  otherwise
expressly  defined  herein  shall  have  the  meaning  given  it  by
GAAP.

their 

“General  Intangibles”  means  any  “general  intangibles,”  as
such  term  is  defined  in  the  UCC,  now  owned  or  hereafter
acquired  by  Borrower  or  in  which  Borrower  now  holds  or
hereafter acquires any interest and, in any event, shall include,
without limitation, all right, title and interest that Borrower may
now  or  hereafter  have  in  or  under  any  contract,  all  customer
lists, Copyrights, Trademarks, Patents, websites, domain names,
and  all  applications  therefor  and  reissues,  extensions,  or
renewals  thereof,  other  items  of,  and  rights  to,  Intellectual
Property,  interests  in  partnerships,  joint  ventures  and  other
secrets,
business  associations,  Licenses,  permits, 
proprietary or confidential information, inventions (whether or
not  patented  or  patentable),  technical  information,  procedures,
designs,  knowledge,  know-how,  software,  data  bases,  data,
skill, expertise,

trade 

24

insurance  policies, 

recipes, experience, processes, models, drawings, materials and
records,  goodwill  (including,  without  limitation,  the  goodwill
associated  with  any  Trademark,  Trademark  registration  or
Trademark licensed under any Trademark License), claims in or
under 
including  unearned  premiums,
uncertificated  securities,  money,  cash  or  cash  equivalents,
deposit,  checking  and  other  bank  accounts,  rights  to  sue  for
past,  present  and 
infringement  of  Copyrights,
Trademarks and Patents, rights to receive tax refunds and other
payments and rights of indemnification.

future 

“Goods”  means  any  “goods,”  as  such  term  is  defined  in  the
UCC,  now  owned  or  hereafter  acquired  by  Borrower  or  in
which Borrower now holds or hereafter acquires any interest.

“Indebtedness”  of  any  Person  means  at  any  date,  without
duplication  and  without  regard 
to  whether  matured  or
unmatured,  absolute  or  contingent:    (i)  all  obligations  of  such
Person for borrowed money; (ii) all obligations of such Person
evidenced  by  bonds,  debentures,  notes,  or  other  similar
instruments;  (iii)  all  obligations  of  such  Person  to  pay  the
deferred  purchase  price  of  property  or  services,  except  trade
accounts payable arising in the ordinary course of business; (iv)
all obligations of such Person as lessee under capital leases; (v)
all obligations of such Person to reimburse or prepay any bank
or  other  Person  in  respect  of  amounts  paid  under  a  letter  of
credit,  banker’s  acceptance,  or  similar  instrument,  whether
drawn  or  undrawn;  (vi)  all  obligations  of  such  Person  to
purchase securities which arise out of or in connection with the
sale  of  the  same  or  substantially  similar  securities;  (vii)  all
obligations  of  such  Person  to  purchase,  redeem,  exchange,
convert or otherwise acquire for value any capital stock of such
Person or any warrants, rights or options to acquire such capital
stock,  now  or  hereafter  outstanding,  except  to  the  extent  that
such  obligations  remain  performable  solely  at  the  option  of
to  repurchase  assets
such  Person;  (viii)  all  obligations 
previously  sold  (including  any  obligation  to  repurchase  any
accounts  or  chattel  paper  under  any  factoring,  receivables
purchase,  or  similar  arrangement);  (ix)  obligations  of  such
Person under interest rate swap, cap, collar or similar hedging
arrangements;  and  (x)  all  obligations  of  others  of  any  type
described in clause (i) through clause (ix) above guaranteed by
such Person.

“Insolvency Proceeding”  means  with  respect  to  a  Person  (a)
any  case,  action  or  proceeding  before  any  court  or  other
governmental  authority  relating  to  bankruptcy,  reorganization,
insolvency, liquidation, receivership, dissolution, winding-up or
relief of debtors with respect to such Person, or (b) any general
assignment for the benefit of creditors, composition,

marshalling of assets for creditors, or other, similar arrangement
in respect of such Person’s creditors generally or any substantial
portion of its creditors, undertaken under U.S. Federal, state or
foreign  law,  including  the  Bankruptcy  Code,  but  in  each  case,
excluding  any  avoidance  or  similar  action  against  such  Person
commenced  by  an  assignee  for  the  benefit  of  creditors,
bankruptcy trustee, debtor in possession, or other representative
of another Person or such other Person’s estate.

owned or hereafter acquired by Borrower or in which Borrower
now holds or hereafter acquires any interest.

“Letter of Credit Rights” means any “letter of credit rights,”
as  such  term  is  defined  in  the  UCC,  now  owned  or  hereafter
acquired  by  Borrower  or  in  which  Borrower  now  holds  or
hereafter  acquires  any  interest,  including  any  right  to  payment
under any letter of credit.

“Instruments”  means  any  “instrument,”  as  such  term  is
defined  in  the  UCC,  now  owned  or  hereafter  acquired  by
Borrower or in which Borrower now holds or hereafter acquires
any interest.

lists,  proprietary  or  confidential 

“Intellectual  Property”  means  all  of  Borrower’s  Copyrights,
Trademarks,  Patents,  Licenses,  trade  secrets,  source  codes,
customer 
information,
inventions  (whether  or  not  patented  or  patentable),  technical
information,  procedures,  designs,  knowledge,  know-how,
software,  data  bases,  skill,  expertise,  experience,  processes,
models,  drawings,  materials,  records  and  goodwill  associated
with the foregoing.

“Intellectual  Property  Security  Agreement”  means  any
Intellectual  Property  Security  Agreement  executed  and
delivered  by  Borrower  in  favor  of  Agent,  as  the  same  may  be
amended,  restated,  amended  and  restated,  supplemented,  or
otherwise modified from time to time.

“Inventory” means any “inventory,” as such term is defined in
the  UCC,  wherever  located,  now  owned  or  hereafter  acquired
by  Borrower  or  in  which  Borrower  now  holds  or  hereafter
acquires  any  interest,  and,  in  any  event,  shall  include,  without
limitation, all inventory, goods and other personal property that
are  held  by  or  on  behalf  of  Borrower  for  sale  or  lease  or  are
furnished  or  are  to  be  furnished  under  a  contract  of  service  or
that constitute raw materials, work in process or materials used
or consumed or to be used or consumed in Borrower’s business,
or  the  processing,  packaging,  promotion,  delivery  or  shipping
of the same, and all finished goods, whether or not the same is
in transit or in the constructive, actual or exclusive possession
of  Borrower  or  is  held  by  others  for  Borrower’s  account,
including,  without  limitation,  all  goods  covered  by  purchase
orders  and  contracts  with  suppliers  and  all  goods  billed  and
held  by  suppliers  and  all  such  property  that  may  be  in  the
possession  or  custody  of  any  carriers,  forwarding  agents,
truckers,  warehousemen,  vendors,  selling  agents  or  other
Persons.

“Investment  Property”  means  any  “investment  property,”  as
such term is defined in the UCC, now

“License”  means  any  Copyright  License,  Patent  License,
Trademark  License  or  other  license  of  rights  or  interests  now
held  or  hereafter  acquired  by  Borrower  or  in  which  Borrower
now  holds  or  hereafter  acquires  any  interest  and  any  renewals
or extensions thereof.

trust,  pledge,
“Lien”  means  any  mortgage,  deed  of 
hypothecation,  assignment  for  security,  security 
interest,
encumbrance,  levy,  lien  or  charge  of  any  kind,  whether
voluntarily incurred or arising by operation of law or otherwise,
against any property, any conditional sale or other title retention
agreement, any lease in the nature of a security interest, and the
filing  of  any  financing  statement  (other  than  a  precautionary
financing  statement  with  respect  to  a  lease  that  is  not  in  the
nature of a security interest) under the UCC or comparable law
of any jurisdiction.

“Loan” means an extension of credit by any Lender under this
Agreement.

“Loan Documents”  means,  individually  and  collectively,  this
Loan  and  Security  Agreement,  each  Supplement,  each  Note,
any  Intellectual  Property  Security  Agreement,  any  other
security  or  pledge  agreement(s),  any  Warrant  issued  by
Borrower  in  connection  with  this  Agreement,  and  all  other
contracts,  instruments,  addenda  and  documents  executed  in
connection  with  this  Agreement  or  the  extensions  of  credit
which are the subject of this Agreement.

“Material  Adverse  Effect”  or  “Material  Adverse  Change”
means  (a)  a  material  adverse  change  in,  or  a  material  adverse
effect  upon,  the  results  of  operations,  business,  properties,  or
financial  condition  of  Borrower;  (b)  a  material  impairment  of
the ability of Borrower to perform under any Loan Document;
or  (c)  a  material  adverse  effect  upon  the  legality,  validity,
binding  effect  or  enforceability  against  Borrower  of  any  Loan
Document.

“Mydcombi NDA” means  that  certain  New  Drug  Application
dated as of November 8, 2022.

25

“Note”  means  a  promissory  note  substantially  in  the  form
attached  to  the  Supplement  as  Exhibit  “A”,  executed  by
Borrower evidencing the applicable Loan.

“Obligations”  means  all  debts,  obligations  and  liabilities  of
Borrower to Lender now or hereafter made, incurred or created
under, pursuant to or in connection with this Agreement or any
other  Loan  Document  (other  than  the  Warrant),  whether
voluntary  or  involuntary  and  however  arising  or  evidenced,
whether  direct  or  acquired  by  Lender  by  assignment  or
succession,  whether  due  or  not  due,  absolute  or  contingent,
liquidated  or  unliquidated,  determined  or  undetermined,  and
whether  Borrower  may  be  liable  individually  or  jointly,  or
whether recovery upon such debt may be or become barred by
any  statute  of  limitations  or  otherwise  unenforceable;  and  all
renewals,  extensions  and  modifications 
thereof;  and  all
attorneys’ fees and costs incurred by Lender in connection with
the  collection  and  enforcement  thereof  as  provided  for  in  any
such Loan Document.

“Patent  License”  means  any  written  agreement  granting  any
right  with  respect  to  any  invention  on  which  a  Patent  is  in
existence  now  owned  or  hereafter  acquired  by  Borrower  or  in
which Borrower now holds or hereafter acquires any interest.

“Patents” means  all  of  the  following  property  now  owned  or
hereafter  acquired  by  Borrower  or  in  which  Borrower  now
holds or hereafter acquires any interest: (a) all letters patent of,
or  rights  corresponding  thereto  in,  the  United  States  or  any
other  country,  all  registrations  and  recordings  thereof,  and  all
applications for letters patent of, or rights corresponding thereto
in,  the  United  States  or  any  other  country,  including,  without
limitation,  registrations,  recordings  and  applications  in  the
United  States  Patent  and  Trademark  Office  or  in  any  similar
office or agency of the United States, any State thereof or any
other  country;  (b)  all  reissues,  continuations,  continuations-in-
part or extensions thereof; (c) all petty patents, divisionals, and
patents  of  addition;  and  (d)  all  patents  to  be  issued  under  any
such applications.

“Permitted Indebtedness” means:

(a)

Indebtedness incurred for the acquisition of supplies,

inventory or other property or services on normal trade credit;

(b)

Indebtedness  incurred  pursuant  to  one  or  more

transactions permitted under Section 6.4;

(c)

Indebtedness of Borrower under this Agreement;

(d)

Subordinated Debt;

(e)

any  Indebtedness  approved  by  Agent  prior  to  the

Closing Date as shown on Schedule 6.1;

(f)

Indebtedness  secured  by  a  lien  described  in  clause
(c)  of  the  defined  term  “Permitted  Liens”  not  to  exceed  One
Hundred  Fifty  Thousand  Dollars  ($150,000)  in  aggregate
principal amount outstanding at any time;

(g)

Indebtedness  incurred  under  corporate  credit  cards
not  to  exceed  One  Hundred  Thousand  Dollars  ($100,000)  in
aggregate principal amount outstanding at any time;

(h)

guaranties  and  similar  surety  obligations  in  respect
of Indebtedness otherwise constituting Permitted Indebtedness;

(i)

Indebtedness  in  respect  of  performance  bonds,  bid
bonds,  appeal  bonds,  surety  bonds  and  similar  obligations,  in
each case provided in the ordinary course of business;

(j)

Indebtedness in respect of netting services, overdraft
protections  and  otherwise  in  connection  with  deposit  accounts
in the ordinary course of business;

(k)

unsecured Indebtedness to pay the deferred purchase
price of goods or services or progress payments in connection
with  such  goods  and  services;  provided  that  such  obligations
are incurred in the ordinary course of business;

(l)

Indebtedness  consisting  of  (i)  obligations  to  pay
insurance premiums or (ii) take or pay obligations contained in
supply agreements, in each case arising in the ordinary course
of business;

(m)

Indebtedness  representing  deferred  compensation  to
officers, directors or employees incurred in the ordinary course
of business;

(n)

Indebtedness  representing  any  Taxes  to  the  extent
such  Taxes  are  being  contested  by  the  Loan  Parties  in  good
faith  by  appropriate  proceedings  and  adequate  reserves  are
being  maintained  by  the  applicable  Person  in  accordance  with
GAAP;

(o)

extensions,  refinancings  and  renewals  of  any  of  the
foregoing;  provided  that  the  principal  amount  thereof  is  not
increased except by an amount equal to unpaid accrued interest,
fees and premium; and

26

(p)

other  unsecured  Indebtedness 

in  an  aggregate
principal  amount  not  exceeding  One  Hundred  Thousand
($100,000) at any time outstanding.

“Permitted Investment” means:

(a)

accounts  receivable 

in 

the  ordinary  course  of

Borrower’s business;

(b)

Investments in domestic certificates of deposit issued
by,  and  other  domestic  investments  with,  financial  institutions
organized under the laws of the United States or a state thereof,
having at least One Hundred Million Dollars ($100,000,000) in
capital  and  a  rating  of  at  least  “investment  grade”  or  “A”  by
Moody’s or any successor rating agency;

(c)

Investments in marketable obligations of the United
States of America and in open market commercial paper given
the  highest  credit  rating  by  a  national  credit  agency  and
maturing not more than one year from the creation thereof;

(d)

advances  to  employees  incurred  in  the  ordinary
course  of  business  not  to  exceed  One  Hundred  Thousand
Dollars ($100,000) in the aggregate outstanding at any time;

(e)

Investments  in  joint  ventures,  strategic  alliances,
licensing  and  similar  arrangements  customary  in  Borrower’s
industry  and  which  do  not  require  Borrower  to  assume  or
otherwise  become  liable  for  the  obligations  of  any  third  party
not  directly  related  to  or  arising  out  of  such  arrangement  or,
without the prior written consent of Agent, require Borrower to
transfer  ownership  of  non-cash  assets  to  such  joint  venture  or
other entity;

(f)

Investments  in  (i)  one  or  more  wholly-owned
domestic  Subsidiaries  of  Borrower,  so  long  as  in  accordance
with  Section  6.14(a)  of  this  Agreement,  each  such  Person  has
been  made  a  co-borrower  hereunder  or  has  executed  and
delivered  to  Agent  an  agreement,  in  form  and  substance
reasonably  satisfactory  to  Agent,  containing  a  guaranty  of  the
Obligations,  and  (ii)  one  or  more  wholly-owned  foreign
Subsidiaries  of  Borrower  with  the  prior  written  consent  of
Agent;

(g)

Investments  in  existence  on  the  Closing  Date  as
shown  on  Schedule  6.6  and  any  extension,  refinancing  or
renewal of such Investments, so long as the aggregate amount
of all Investments pursuant to this clause (g) is not increased at
any time above the amount of such Investments existing on the
date hereof;

27

(h)

Investments  accepted  in  connection  with  Transfers

permitted by Section 6.5;

(i)

 loans to employees, officers or directors relating to
the  purchase  of  equity  securities  of  Borrower  pursuant  to
employee  stock  purchase  plans  or  agreements  approved  by
Borrower’s Board of Directors, limited to an aggregate total of
One  Hundred  Thousand  Dollars  ($100,000)  at  any  time
outstanding;

(j)

Investments  (including  debt  obligations)  received  in
connection with the bankruptcy or reorganization of customers
or suppliers and in settlement of delinquent obligations of, and
other  disputes  with,  customers  or  suppliers  arising  in  the
ordinary course of Borrower’s business;

(k)

Investments permitted under Section 6.11;

(l)

Investments  consisting  of  notes  receivable  of,  or
prepaid royalties and other credit extensions to, customers and
suppliers in the ordinary course of business;

(m)

Investments  by  wholly  owned  Subsidiaries  in  other

wholly owned Subsidiaries or in Borrower; and

(n)

other  investments  in  an  aggregate  amount  not  to
exceed One Hundred Thousand Dollars ($100,000) at any time
outstanding.

“Permitted Lien” means:

(a)

involuntary Liens which, in the aggregate, would not
have a Material Adverse Effect and which in any event would
not exceed, in the aggregate, the Threshold Amount;

(b)

Liens  for  current  taxes  or  other  governmental  or
regulatory  assessments  which  are  not  delinquent,  or  which  are
contested  in  good  faith  by  the  appropriate  procedures  and  for
which appropriate reserves are maintained;

security interests on any property held or acquired by
(c)
Borrower 
the  ordinary  course  of  business  securing
in 
Indebtedness incurred or assumed for the purpose of financing
all or any part of the cost of acquiring such property; provided,
that  such  Lien  attaches  solely  to  the  property  acquired  with
such  Indebtedness  and  that  the  principal  amount  of  such
Indebtedness  does  not  exceed  one  hundred  percent  (100%)  of
the cost of such property;

(d)

Liens in favor of Agent;

(e)

bankers’  liens,  rights  of  setoff  and  similar  Liens
incurred on deposits made in the ordinary course of business as
long as an account control agreement  (or equivalent) for each
account in which such deposits are held in a form acceptable to
Agent  has  been  executed  and  delivered  to  Agent  to  the  extent
required under Section 6.11;

mechanics’, 

(f) materialmen’s, 

repairmen’s,
warehousemen’s, carriers’, landlord’s (subject to Section 5.9(e)
hereof),  employees’  or  other  like  Liens  arising  in  the  ordinary
course of business and which are not delinquent for more than
forty-five  (45)  days  or  are  being  contested  in  good  faith  by
appropriate proceedings;

(g)

any judgment, attachment or similar Lien, unless the
judgment it secures exceeds the Threshold Amount and has not
been  satisfied,  vacated  or  stayed  pending  appeal  within  thirty
(30) days of the entry thereof;

(h)

licenses  or  sublicenses  of  Intellectual  Property  in

accordance with the terms of Section 6.5 hereof;

(i)

(j)

Liens securing Subordinated Debt;

Liens which have been approved by Agent in writing

prior to the Closing Date, as shown on Schedule 6.2 hereto;

(k)
Borrower;

(l)
property;

the  interests  of  licensors  under  inbound  licenses  to

the  interests  of  sub-lessees  under  subleases  of  real

(m) Liens  to  secure  payment  of  workers’  compensation,
employment  insurance,  old-age  pensions,  social  security  and
other  like  obligations  incurred  in  the  ordinary  course  of
business (other than Liens imposed by ERISA);

(n)

deposits  to  secure  the  performance  of  bids,  trade
contracts  (other  than  for  Indebtedness),  leases  (other  than
capital  lease  obligations),  statutory  obligations,  surety  and
appeal bonds, performance bonds and other obligations of a like
nature  arising  as  a  matter  of  law  and  incurred  in  the  ordinary
course of business;

(o)

zoning 

rights  of  way,
restrictions,  easements, 
restrictions  on  use  of  real  property  and  other  similar
encumbrances incurred in the ordinary course

of  business  which,  in  the  aggregate,  are  not  substantial  in
amount  and  do  not  materially  detract  from  the  value  of  the
property  subject  thereto  or  interfere  with  the  ordinary  conduct
of the business of the Borrower or any of its Subsidiaries;

(p)

pledges  and  deposits  in  the  ordinary  course  of
business  securing  the  financing  of  the  insurance  premiums
under  insurance  policies,  payable  to  insurance  carriers  that
provide  insurance  to  the  Borrower  or  any  of  its  Subsidiaries;
and

(q)

Liens 

precautionary  Uniform
from 
Commercial  Code  financing  statement  or  similar  filings  made
in respect of operating leases; and

arising 

(r)

other  Liens  in  an  aggregate  amount  not  to  exceed

Fifty Thousand Dollars ($50,000) at any time outstanding.

any 

individual, 

“Person”  means 
sole  proprietorship,
partnership,  joint  venture,  trust,  unincorporated  organization,
association,  corporation,  limited  liability  company,  institution,
public benefit corporation, other entity or government (whether
federal,  state,  county,  city,  municipal,  local,  foreign,  or
otherwise, including any instrumentality, division, agency, body
or department thereof).

in  connection  with  any 

“Proceeds”  means  “proceeds,”  as  such  term  is  defined  in  the
UCC  and,  in  any  event,  shall  include,  without  limitation,  (a)
any and all Accounts, Chattel Paper, Instruments, cash or other
forms  of  money  or  currency  or  other  proceeds  payable  to
Borrower from time to time in respect of the Collateral, (b) any
and  all  proceeds  of  any  insurance,  indemnity,  warranty  or
guaranty payable to Borrower from time to time with respect to
any  of  the  Collateral,  (c)  any  and  all  payments  (in  any  form
whatsoever) made or due and payable to Borrower from time to
requisition,  confiscation,
time 
condemnation,  seizure  or  forfeiture  of  all  or  any  part  of  the
Collateral by any governmental authority (or any Person acting
under  color  of  governmental  authority),  (d)  any  claim  of
Borrower  against  third  parties  (i)  for  past,  present  or  future
infringement of any Copyright, Patent or Patent License or (ii)
for  past,  present  or  future  infringement  or  dilution  of  any
Trademark or Trademark License or for injury to the goodwill
associated  with  any  Trademark,  Trademark  registration  or
Trademark  licensed  under  any  Trademark  License  and  (e)  any
and all other amounts from time to time paid or payable under
or in connection with any of the Collateral.

 “Receivables” means all of Borrower’s Accounts, Instruments,
Documents, Chattel Paper, Supporting

28

Obligations, and letters of credit and Letter of Credit Rights.

“Records” means all Borrower’s computer programs, software,
hardware,  source  codes  and  data  processing  information,  all
written  documents,  books,  invoices,  ledger  sheets,  financial
information  and  statements,  and  all  other  writings  concerning
Borrower’s business.

“Related  Person”  means  any  Affiliate  of  Borrower,  or  any
officer,  employee,  director  or  equity  security  holder  of
Borrower or any Affiliate.

“Rights  to  Payment”  means  all  Borrower’s  accounts,
instruments,  contract  rights,  documents,  chattel  paper  and  all
other  rights  to  payment,  including,  without  limitation,  the
Accounts, all negotiable certificates of deposit and all rights to
payment under any Patent License, any Trademark License, or
any commercial or standby letter of credit.

“Security  Documents”  means 
this  Loan  and  Security
Agreement,  the  Supplement  hereto,  the  Intellectual  Property
Security  Agreement,  and  any  and  all  account  control
agreements, 
chattel  mortgages,
financing statements, amendments to any of the foregoing and
other documents from time to time executed or filed to create,
perfect  or  maintain  the  perfection  of  Agent’s  Liens  on  the
Collateral.

assignments, 

collateral 

“Shares” means: (a) one hundred percent (100%) of the issued
and  outstanding  capital  stock,  membership  units  or  other
securities  owned  or  held  of  record  by  Borrower  in  any
Subsidiary  that  is  not  a  controlled  foreign  corporation  (as
defined  in  the  Internal  Revenue  Code),  and  (b)  65%  of  the
issued and outstanding capital stock, membership units or other
securities entitled to vote owned or held of record by Borrower
in  any  Subsidiary  that  is  a  controlled  foreign  corporation  (as
defined in the Internal Revenue Code).

  “Subordinated  Debt”  means  Indebtedness  (i)  approved  by
Lenders;  and  (ii)  where  the  holder’s  right  to  payment  of  such
Indebtedness,  the  priority  of  any  Lien  securing  the  same,  and
the  rights  of  the  holder  thereof  to  enforce  remedies  against
Borrower following default have been made subordinate to the
Liens  of  Agent  and  to  the  prior  payment  to  Lenders  of  the
Obligations,  either  (A)  pursuant  to  a  written  subordination
agreement  approved  by  Agent  in  its  sole  but  reasonable
discretion  or  (B)  on  terms  otherwise  approved  by  Agent  in  its
sole but reasonable discretion.

“Subsidiary”  means  any  Person  a  majority  of  the  equity
ownership or voting stock of which is directly or

29

indirectly now owned or hereafter acquired by Borrower or by
one or more other Subsidiaries.

“Supplement” means that certain supplement to the Loan and
Security  Agreement,  as  the  same  may  be  amended,  restated,
amended  and  restated,  supplemented,  or  otherwise  modified
from  time  to  time,  and  any  other  supplements  entered  into
between  Borrower,  Agent  and  Lenders,  as  the  same  may  be
amended,  restated,  amended  and  restated,  supplemented,  or
otherwise modified from time to time.

“Supporting  Obligations”  means 
“supporting
obligations,” as such term is defined in the UCC, now owned or
hereafter  acquired  by  Borrower  or  in  which  Borrower  now
holds or hereafter acquires any interest.

any 

“Termination  Date”  has 
Supplement.

the  meaning  specified 

in 

the

“Threshold  Amount”  has  the  meaning  specified  in  the
Supplement.

“Trademark License” means  any  written  agreement  granting
any right to use any Trademark or Trademark registration now
owned or hereafter acquired by Borrower or in which Borrower
now holds or hereafter acquires any interest.

“Trademarks” means all of the following property now owned
or  hereafter  acquired  by  Borrower  or  in  which  Borrower  now
holds  or  hereafter  acquires  any  interest:  (a)  all  trademarks,
tradenames,  corporate  names,  business  names,  trade  styles,
service marks, logos, other source or business identifiers, prints
and  labels  on  which  any  of  the  foregoing  have  appeared  or
appear,  designs  and  general  intangibles  of  like  nature,  now
existing  or  hereafter  adopted  or  acquired,  all  registrations  and
in  connection
recordings 
therewith, 
registrations,
recordings  and  applications  in  the  United  States  Patent  and
Trademark  Office  or  in  any  similar  office  or  agency  of  the
United  States,  any  State  thereof  or  any  other  country  or  any
political  subdivision  thereof  and  (b)  reissues,  extensions  or
renewals thereof.

thereof,  and  any  applications 
limitation, 
including,  without 

“UCC” means the Uniform Commercial Code as the same may,
from  time  to  time,  be  in  effect  in  the  State  of  California;
provided,  that  in  the  event  that,  by  reason  of  mandatory
provisions  of  law,  any  or  all  of  the  attachment,  perfection  or
priority  of,  or  remedies  with  respect  to,  Agent’s  Lien  on  any
Collateral  is  governed  by  the  Uniform  Commercial  Code  as
enacted  and  in  effect  in  a  jurisdiction  other  than  the  State  of
California, 
the  Uniform
Commercial  Code  as  enacted  and  in  effect  in  such  other
jurisdiction

term  “UCC”  shall  mean 

the 

solely  for  purposes  of  the  provisions  thereof  relating  to  such
attachment, perfection, priority or remedies and for purposes of
definitions related to such provisions.  Unless otherwise defined
herein, terms that are defined in the UCC and used herein shall
have the meanings given to them in the UCC.

[Signature page follows]

30

[Signature page to Loan and Security Agreement]

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written.

BORROWER:

EYENOVIA, INC.

By:
Name:
Title:

/s/ John Gandolfo
John P. Gandolfo
Chief Financial Officer

AGENT:

AVENUE CAPITAL MANAGEMENT II, L.P.

By:
Its:

Avenue Capital Management II GenPar, LLC
General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Member

[Signatures continued, next page]

LENDERS:

AVENUE VENTURE OPPORTUNITIES FUND, L.P.

By:
Its:

Avenue Venture Opportunities Partners, LLC
General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title:

Authorized Signatory

AVENUE VENTURE OPPORTUNITIES FUND II, L.P.

By:
Its:

Avenue Venture Opportunities Partners II, LLC
General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title:

Authorized Signatory

[Schedules to Loan and Security Agreement follow]

Schedules to
Loan and Security Agreement
dated as of November __, 2022
between
Eyenovia, Inc.
Avenue Capital Management II, L.P., as Agent
and
the Lenders from time to time party thereto

Schedule of Exceptions

See attachment hereto.

Schedule 6.1.

Permitted Indebtedness

None.

Schedule 6.2.

Permitted Liens

None.

Schedule 6.6.

Permitted Investments

None.

Exhibit 10.31

SUPPLEMENT
to the
Loan and Security Agreement
dated as of November 22, 2022
between
EYENOVIA, INC. (“Borrower”)
and

AVENUE CAPITAL MANAGEMENT II, L.P.,
a Delaware limited partnership,
as administrative agent and collateral agent (in such capacity “Agent”)
and

AVENUE VENTURE OPPORTUNITIES FUND, L.P. II,
a Delaware limited partnership (“Avenue 2”), as a lender
and

AVENUE VENTURE OPPORTUNITIES FUND, L.P.,
a Delaware limited partnership (“Avenue”), as a lender
(together with Avenue 2, each a “Lender” and collectively, “Lenders”)

This is a Supplement identified in the document entitled Loan and Security Agreement, dated as of November 22, 2022 (as amended,
restated, amended and restated, supplemented and modified from time to time, the “Loan and Security Agreement”), by and among
Borrower,  Lenders  and  Agent.   All  capitalized  terms  used  in  this  Supplement  and  not  otherwise  defined  in  this  Supplement  have  the
meanings ascribed to them in Article 10 of the Loan and Security Agreement, which is incorporated in its entirety into this Supplement.
 In the event of any inconsistency between the provisions of the Loan and Security Agreement and this Supplement, this Supplement is
controlling.

In addition to the provisions of the Loan and Security Agreement, the parties agree as follows:

Part 1 - Additional Definitions:

“Amortization Period” means the period commencing on the first day of the first full calendar month following the Interest-

only Period and continuing until the Maturity Date.

“ATM Issuance” means an issuance by Borrower of its equity securities from time to time pursuant to the Sales Agreement,
dated December 14, 2021, by and between Borrower and SVB Securities LLC, or any similar at-the-market offering facility that may be
established in the future.

“Commitment” means, subject to the terms and conditions set forth in the Loan and Security Agreement and this Supplement,
Lender’s commitment to make Growth Capital Loans to Borrower in the original principal amount of Ten Million Dollars ($10,000,000),
with  Four  Million  Dollars  ($4,000,000.00)  funded  by  Avenue  and  Six  Million  Dollars  ($6,000,000.00)  funded  by  Avenue  2  on  the
Closing Date (“Tranche 1”); and up to Five Million Dollars ($5,000,000) to be funded between April 1, 2023 and July 31, 2023, subject
to the conditions in Section 1(a)(i) of Part 2 (“Tranche 2”).

“Designated Rate” means, for each Growth Capital Loan, a variable rate of interest per annum equal to the greater of (A) seven
percent (7.00%) and (B) the Prime Rate, plus four and forty-five tenths of one percent (4.45%).  Changes to the Designated Rate based
on changes to the Prime Rate shall be effective as of the next scheduled interest payment date immediately following such change.

“Final Payment” means a payment (in addition to and not a substitution for the regular monthly payments of principal plus

accrued interest) equal to four and one-quarter percent (4.25%) of the Growth Capital Loans funded.

 “Growth Capital Loan”  means  any  Loan  requested  by  Borrower  and  funded  by  Lender  under  its  Commitment  for  general

corporate purposes of Borrower.

  “Interest-only  Period”  means  the  period  commencing  on  the  Closing  Date  and  continuing  until  the  twelfth  (12th)  month
anniversary of the Closing Date; provided, however, that such period shall be extended for an additional six (6) months if as of the last
day of the Interest-only Period then in effect the Borrower has requested and Lender has funded the full amount of Tranche 2; provided,
however, that the Interest-only Period shall not exceed eighteen (18) months.

  “Loan”  or  “Loans”  mean,  as  the  context  may  require,  individually  a  Growth  Capital  Loan,  and  collectively,  the  Growth

Capital Loans.

“Loan  Commencement  Date”  means,  with  respect  to  each  Growth  Capital  Loan:  (a)  the  first  day  of  the  first  full  calendar
month following the Borrowing Date of such Loan if such Borrowing Date is not the first day of a month; or (b) the same day as the
Borrowing Date if the Borrowing Date is the first day of a month.

“Market Price” means the lower of (i) $1.78 or (ii) the effective price of any bona fide equity financing (other than an ATM

Issuance) occurring after the Date of Issuance and before June 30, 2023.

“Maturity Date” means November 1, 2025.

“Prepayment Fee” means, with respect to any prepayment of the Loans:

(i)

if the prepayment occurs during the period commencing on the Closing Date and ending on (but including)

the one-year anniversary of the Closing Date, an amount equal to the principal amount of the Loans prepaid multiplied by 3.00%;

if  the  prepayment  occurs  during  the  period  commencing  on  the  day  immediately  following  the  one-year
anniversary  of  the  Closing  Date  and  ending  on  (but  including)  the  two-year  anniversary  of  the  Closing  Date,  an  amount  equal  to  the
principal amount of the Loans prepaid multiplied by 2.00%; and

(ii)

if  the  prepayment  occurs  during  the  period  commencing  on  the  date  immediately  following  the  two-year
anniversary of the Closing Date and ending on (but excluding) the three-year anniversary of the Closing Date, an amount equal to the
principal amount of the Loans prepaid multiplied by 1.00%;

(iii)

provided  that,  no  Prepayment  Fee  shall  be  payable  in  connection  with  any  refinancing  of  the  Loans  in  which  Agent  or  any

Lender participates as a lender or agent.

“Prime Rate”  is  the  rate  of  interest  per  annum  from  time  to  time  published  in  the  money  rates  section  of  The  Wall  Street
Journal or any successor publication thereto as the “prime rate” then in effect; provided that, in the event such rate of interest is less than
zero, such rate shall be deemed to be zero for purposes of this Supplement; and provided further that if such rate of interest, as set forth
from time to time in the money rates section of The Wall Street Journal, becomes unavailable for any reason as determined by Lender,
the “Prime Rate” shall mean the rate of interest per annum announced by Silicon Valley Bank as its prime rate in effect at its principal
office  in  the  State  of  California  (such  announced  Prime  Rate  not  being  intended  to  be  the  lowest  rate  of  interest  charged  by  such
institution in connection with extensions of credit to debtors); provided that, in the event such rate of interest is less than zero, such rate
shall be deemed to be zero for purposes of this Supplement.

“Termination Date” means July 31, 2023.

“Threshold Amount” means Two Hundred Fifty Thousand Dollars ($250,000).

2

Part 2 - Additional Covenants and Conditions:

1.

Growth Capital Loan Facility.

(a)

Additional  Condition  Precedent  Regarding  Growth  Capital  Loan  Commitments.    In  addition  to  the
satisfaction of all of the other applicable conditions precedent specified in Sections 4.1 and 4.2 of the Loan and Security Agreement and
this Supplement, each Lender’s obligation to fund Tranche 2 of its Commitment of Growth Capital Loans is subject to receipt by Lenders
of reasonably satisfactory evidence that the FDA has granted approval of the Mydcombi NDA.

(b)

Minimum  Funding  Amount;  Maximum  Number  of  Borrowing  Requests.    Growth  Capital  Loans
requested by Borrower to be made on a single Business Day shall be for a minimum aggregate, original principal amount of Two Million
Five Hundred Thousand Dollars ($2,500,000); provided, however, that the initial Growth Capital Loan shall be funded on the Closing
Date in the aggregate original principal amount of Ten Million Dollars ($10,000,000).  Borrower shall not submit a Borrowing Request
more frequently than once per calendar month.

(c)

Repayment  of  Growth  Capital  Loans.    Principal  of,  and  interest  on,  each  Growth  Capital  Loan  shall  be
payable as set forth in a Note evidencing such Growth Capital Loan (substantially in the form attached hereto as Exhibit “A”),  which
Note shall provide substantially as follows:  principal shall be fully amortized over the Amortization Period in equal, monthly principal
installments plus, in each case, unpaid interest thereon at the Designated Rate, commencing after the Interest-only Period of interest-only
installments at the Designated Rate.  In particular, on the Borrowing Date applicable to such Growth Capital Loan, Borrower shall pay to
Agent (i) if the Borrowing Date is earlier than the Loan Commencement Date, interest only at the Designated Rate, in advance, on the
outstanding principal balance of the Growth Capital Loan for the period from the Borrowing Date through the last day of the calendar
month in which such Borrowing Date occurs (it being understood that this clause (i) shall not apply in the case the Borrowing Date is on
the same date as the Loan Commencement Date), and (ii) the first (1st) interest-only installment at the Designated Rate, in advance, on
the outstanding principal balance of the Note evidencing such Loan for the ensuing month.  Commencing on the first day of the second
full month after the Borrowing Date and continuing on the first day of each month during the Interest-only Period thereafter, Borrower
shall pay to Agent interest only at the Designated Rate, in advance, on the outstanding principal balance of the Loan evidenced by such
Note for the ensuing month.  Commencing on the first day of the first full month after the end of the Interest-only Period, and continuing
on  the  first  day  of  each  consecutive  calendar  month  thereafter,  Borrower  shall  pay  to  Agent  equal  consecutive  monthly  principal
installments in advance in an amount sufficient to fully amortize the Loan evidenced by such Note over the Amortization Period, plus
interest at the Designated Rate for such month.  On the Maturity Date, all principal and accrued interest then remaining unpaid and the
Final Payment shall be due and payable.

2.

Prepayment.  The Growth Capital Loans may be prepaid as provided in this Section 2 only. Borrower may prepay all,
but not less than all, outstanding Growth Capital Loans in whole, but not in part, at any time upon no less than five (5) Business Days’
prior written notice to Lenders, by tendering to each Lender a cash payment in respect of such Loans in an amount determined by Lender
equal to the sum of: (i) the aggregate outstanding principal amount of such Loans; (ii) the accrued and unpaid interest on such Loans as
of the date of prepayment; (iii) the Prepayment Fee; and (iv) the Final Payment; provided that, if Lender has not yet exercised its rights
under  Section  3(c)  hereof,  Borrower  shall  provide  written  notice  of  prepayment  at  least  five  (5)  Business  Days  in  advance  of  the
proposed  prepayment  date  and  Lender  shall  have  the  option,  with  respect  to  the  Conversion  Right,  to  exercise  its  rights  pursuant  to
Section 3(c) hereof by delivering written notice to Borrower at least two (2) Business Days in advance of the proposed prepayment date.

3.

Grant of Equity and Right to Invest; Conversion Right.

(a)

Grant of Equity.  As additional consideration for the making of its Commitment, the Lenders have earned
and  are  entitled  to  receive  immediately  upon  the  execution  of  the  Loan  and  Security  Agreement  and  this  Supplement,  fully  paid  and
nonassessable shares of Borrower’s common stock (the “Common Stock”) equal to 547,807 in the aggregate (the “Equity Grant”).

3

substance reasonably satisfactory to Agent and Lenders.

(b)

Equity  Grant.    The  documents  prepared  by  Borrower  evidencing  the  Equity  Grant  shall  be  in  form  and

(c)

Right to Invest.  Each Lender shall have the right, in its discretion, but not the obligation, prior to the date
that is 18 months following the Closing Date (the “End Date”), to invest up to One Million Dollars ($1,000,000), in the aggregate for all
such investments by Lenders pursuant to this Section 3(c), in equity securities of Borrower on the same terms, conditions, and pricing
offered by Borrower to other investors in connection with any offering of Borrower’s equity securities to third party investors for capital
raising purposes occurring after the Closing Date and prior to the End Date; provided, however, such terms shall not include a seat on the
Borrower’s Board of Directors, which may be offered to other investors at Borrower’s discretion.  This right to invest pursuant to this
Section 3(c) shall immediately terminate upon the earlier of (i) repayment of Indebtedness under the Loan and Security Agreement, (ii)
the date on which an aggregate total of $1,000,000 has been invested by Lenders pursuant to this Section 3(c), and (iii) the End Date. For
the avoidance of doubt, this investment right shall not apply to an ATM Issuance.

(d)

Conversion Right.  The Lenders shall have the right, in their discretion, but not the obligation, at any time
and from time to time, while the Loans are outstanding, to convert an aggregate amount of up to Five Million Dollars ($5,000,000) of the
aggregate  principal  amount  of  the  outstanding  Growth  Capital  Loans  (the  “Conversion  Option”)  into  Borrower’s  unrestricted,  freely
tradeable common stock (the “Conversion Right Common Stock”) at a price per share equal to one hundred twenty percent (120.00%) of
the closing price of Borrower’s common stock on the Closing Date (the “Conversion Price”; the exercise of such Conversion Option, a
“Conversion”).  The Conversion Option will be exercised by Lender delivering a written, signed conversion notice to the Borrower in
accordance with this Section 3(d) which will include (i) the date on which the conversion notice is given, (ii) a statement to the effect that
the Lender is exercising the Conversion Option, (iii) the amount in respect of which the Conversion Option is being exercised and the
number of shares to be issued and (iv) a date on which the allotment and issuance of the shares is to take place (which shall be at least
two (2) Business Days prior to the date on which such notice is given).

4.

Portfolio Management Fee.  Borrower shall pay to each Lender pro rata in accordance with each Lender’s respective
commitment, a portfolio management fee in the amount of one percent (1.00%) of the total Commitment, due and payable on December
1, 2022. The Fifty Thousand Dollars ($50,000) good faith deposit that  has been paid by Borrower to Lender as an advance deposit prior
to the date hereof will be refunded to Borrower on the Closing Date.  As an additional condition precedent under Section 4.1 of the Loan
and Security Agreement, Lender shall have completed to its satisfaction its due diligence review of Borrower’s business and financial
condition and prospects, and each Lender’s pro rata share of the Commitment shall have been approved.  If this condition is not satisfied,
the Fifty Thousand Dollars ($50,000) advance deposit previously paid by Borrower shall be refunded.  Except as set forth in this Section
4, the Portfolio Management Fee is not refundable.

5.

Documentation Fee Payment.  On  the  Closing  Date,  Borrower  shall  reimburse  each  Lender  and  Agent  pursuant  to
Section  9.8(a)  of  the  Loan  and  Security  Agreement  for  (i)  its  reasonable  and  documented  out-of-pocket  attorneys’  fees,  costs  and
expenses  incurred  in  connection  with  the  preparation  and  negotiation  of  the  Loan  Documents  and  (ii)  each  Lender’s  and  Agent’s
reasonable and documented out-of-pocket costs and filing fees related to perfection of its Liens in the Collateral in any jurisdiction in
which the same is located, recording a copy of the Intellectual Property Security Agreement with the United States Patent and Trademark
Office or the United States Copyright Office, as applicable, and confirming the priority of such Liens.

6.

Borrower’s Primary Operating Account and Wire Transfer Instructions:

Institution
Name:

Address:

ABA No.:

Account Title:

Account No.:

[***]

[***]

[***]

[***]

[***]

4

7.

Debits to Account for ACH Transfers.  For purposes of Sections 2.2 and 5.10 of the Loan and Security Agreement,
the  Primary  Operating  Account  shall  be  the  bank  account  set  forth  in  Section  6  above,  unless  and  until  such  account  is  changed  in
accordance  with  Section  5.10  of  the  Loan  and  Security  Agreement.    Borrower  hereby  agrees  that  the  Growth  Capital  Loans  will  be
advanced  to  the  account  specified  above  and  regularly  scheduled  payments  of  principal,  interest  and  fees  due  to  each  Lender  will  be
automatically debited by each Lender from the same account.  Borrower hereby confirms that the bank at which the Primary Operating
Account is maintained uses that same ABA Number for incoming wires transfers to the Primary Operating Account and outgoing ACH
transfers from the Primary Operating Account.

8.

[Reserved].

Part 3 - Additional Representations:

Borrower represents and warrants that as of the Closing Date and, subject to any written updates of the information set forth below by
Borrower to each Lender and Agent, each Borrowing Date:

a)

b)

c)

d)

e)

f)

g)

h)

i)

Its chief executive office is located at: 23461 South Pointe #390, Laguna Hills, CA 92653

Its Equipment is located at:

295 Madison Avenue, Suite 2400 New York, NY 10017
8748 Technology Way, Suite 202, Reno, NV 89521
23461 South Pointe #390, Laguna Hills CA 92653
3503, 3505 & 3517 Haven Ave., Redwood City, CA 94063
9736 S. Virginia F-G, Reno, NV 89511

Its Inventory is located at: See Part 3(b) above.

Its Records are located at: 295 Madison Avenue, Suite 2400, New York, NY 10017

In addition to its chief executive office, Borrower maintains offices or operates its business at the following
locations:

295 Madison Avenue, Suite 2400 New York, NY 10017
3503, 3505 & 3517 Haven Ave., Redwood City, CA 94063
8748 Technology Way, Suite 202, Reno, NV 89521
9736 S. Virginia F-G, Reno, NV 89511

Other  than  its  full  corporate  name,  Borrower  has  conducted  business  using  the  following  trade  names  or
fictitious business names:  None.

Its state corporation identification number is:  5573930

Its U.S. federal tax identification number is:  47-1178401

Including  Borrower’s  Primary  Operating  Account  identified  in  Section  6  above,  Borrower  maintains  the
following Deposit Accounts and investment accounts:

Institution
Name:

Address:

Account No.:

Account No.:

Account No.:

[***]

[***]

[***]

[***]

[***]

5

Part 4 - Additional Loan Documents:

Form of Promissory Note
Form of Borrowing Request
Form 
Certificate

of 

Compliance

     Exhibit “A”
Exhibit “B”
Exhibit “C”

[Remainder of this page intentionally left blank; signature page follows]

6

[Signature page to Supplement to Loan and Security Agreement]

IN WITNESS WHEREOF, the parties have executed this Supplement as of the date first above written.

Address for Notices:

Address for Notices:

BORROWER:

EYENOVIA, INC.

By:
/s/ John Gandolfo
Name: John P. Gandolfo
Title: Chief Financial Officer

23461 South Pointe #390
Laguna Hills CA 92653
Attn:  Chief Financial Officer
Email:
Phone #       -      -      

AGENT:

AVENUE CAPITAL MANAGEMENT II, L.P.

By: Avenue Capital Management II GenPar, LLC
Its: General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Member

11 West 42nd Street, 9th Floor
New York, New York 10036
Attn:  Todd Greenbarg, Senior Managing Director
Email: tgreenbarg@avenuecapital.com
Phone # 212-878-3523

LENDERS:

Address for Notices:

Address for Notices:

AVENUE VENTURE OPPORTUNITIES FUND, L.P.

By: Avenue Venture Opportunities Partners, LLC
Its:

General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Authorized Signatory

11 West 42nd Street, 9th Floor
New York, New York 10036
Attn:  Todd Greenbarg, Senior Managing Director
Email: tgreenbarg@avenuecapital.com
Phone # 212-878-3523

AVENUE VENTURE OPPORTUNITIES FUND II, L.P.

By: Avenue Venture Opportunities Partners II, LLC
Its:

General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Authorized Signatory

11 West 42nd Street, 9th Floor
New York, New York 10036
Attn:  Todd Greenbarg, Senior Managing Director
Email: tgreenbarg@avenuecapital.com
Phone # 212-878-3523

1

EXHIBIT “A”

FORM OF PROMISSORY NOTE

$                                     

Note No. X-XXX

[DATE]

The  undersigned  (“Borrower”)  promises  to  pay  to  the  order  of  [AVENUE  VENTURE  OPPORTUNITIES  FUND,  L.P.,  a  Delaware
limited partnership] [AVENUE VENTURE OPPORTUNITIES FUND II, L.P., a Delaware limited partnership] (“Lender”), at such place
the  principal  sum  of
as  Lender  may  designate 
______________________________  Dollars  ($__________),  with  interest  thereon  from  the  date  hereof  until  maturity,  whether
scheduled or accelerated, at a variable rate per annum equal to the greater of  (A) seven percent (7.00%) and  (B) the Prime Rate, plus
four and forty-five tenths of one percent (4.45%) (the “Designated Rate”), according to the payment schedule described herein, except as
otherwise provided herein.  In addition, on the Maturity Date, the Borrower promises to pay to the order of Lender (i) all principal and
accrued interest then remaining unpaid and (ii) the Final Payment (as defined in the Loan Agreement (as defined herein)).

the  United  States  of  America, 

lawful  money  of 

in  writing, 

in 

This Note is one of the Notes referred to in, and is entitled to all the benefits of, a Loan and Security Agreement, dated as of November
22, 2022, between Borrower and Lender (as the same has been and may be amended, restated, amended and restated, supplemented or
otherwise  modified  from  time  to  time,  the  “Loan  Agreement”).    Each  capitalized  term  not  otherwise  defined  herein  shall  have  the
meaning  set  forth  in  the  Loan  Agreement.   The  Loan  Agreement  contains  provisions  for  the  acceleration  of  the  maturity  of  this  Note
upon the happening of certain stated events.

Principal of and interest on this Note shall be payable as provided under Section 1(c) of Part 2 of the Supplement to the Loan Agreement.

This Note may be prepaid only as permitted under Section 2 of Part 2 of the Supplement to the Loan Agreement.

Any  unpaid  payments  of  principal  or  interest  on  this  Note  shall  bear  interest  from  their  respective  maturities,  whether  scheduled  or
accelerated, at a rate per annum equal to the Default Rate, compounded monthly.  Borrower shall pay such interest on written demand
(electronic mail being sufficient).

Interest,  charges  and  fees  shall  be  calculated  for  actual  days  elapsed  on  the  basis  of  a  360-day  year,  which  results  in  higher  interest,
charge or fee payments than if a 365-day year were used.  In no event shall Borrower be obligated to pay interest, charges or fees at a rate
in excess of the highest rate permitted by applicable law from time to time in effect.

If Borrower is late in making any scheduled payment under this Note by more than five (5) days, Borrower agrees to pay a “late charge”
of five percent (5%) of the installment due, but not less than fifty dollars ($50) for any one such delinquent payment.  This late charge
may be charged by Lender for the purpose of defraying the expenses incidental to the handling of such delinquent amounts.  Borrower
acknowledges that such late charge represents a reasonable sum considering all of the circumstances existing on the date of this Note and
represents  a  fair  and  reasonable  estimate  of  the  costs  that  will  be  sustained  by  Lender  due  to  the  failure  of  Borrower  to  make  timely
payments.    Borrower  further  agrees  that  proof  of  actual  damages  would  be  costly  and  inconvenient.    Such  late  charge  shall  be  paid
without prejudice to the right of Lender to collect any other amounts provided to be paid or to declare a default under this Note or any of
the other Loan Documents or from exercising any other rights and remedies of Lender.

1

[Signature page to Promissory Note]

This Note shall be governed by, and construed in accordance with, the laws of the State of California, excluding those laws that direct the
application of the laws of another jurisdiction.

Borrower’s execution and delivery of this Note via facsimile, electronic mail (including pdf or any electronic signature complying with
the  U.S.  federal  ESIGN  Act  of  2000,  e.g.,  www.docusign.com)  shall  constitute  effective  execution  and  delivery  of  this  Note  and
agreement  to  and  acceptance  of  the  terms  hereof  for  all  purposes.    The  fact  that  this  Note  is  executed,  signed,  stored  or  delivered
electronically shall not prevent the assignment or transfer by Lender of this Note pursuant to the terms of the Loan Agreement or the
enforcement of the terms hereof.  Physical possession of the original of this Note or any paper copy thereof shall confer no special status
to the bearer thereof.  In no event shall an original ink-signed paper copy of this Note be required for any exercise of Lender’s rights
hereunder.

EYENOVIA, INC.

By:
Name: John P. Gandolfo
Its:

Chief Financial Officer

2

EXHIBIT “B”

FORM OF BORROWING REQUEST

Avenue Venture Opportunities Fund, L.P.
11 West 42nd Street, 9th Floor
New York, New York 10036

Avenue Venture Opportunities Fund II, L.P.
11 West 42nd Street, 9th Floor
New York, New York 10036

Re:

EYENOVIA, INC.

Ladies and Gentlemen:

Reference is made to the Loan and Security Agreement, dated as of November 22, 2022 (as amended, restated, amended and restated,
supplemented  or  otherwise  modified  or  supplemented  from  time  to  time,  the  “Loan Agreement”;  the  capitalized  terms  used  herein  as
defined therein), among Avenue Capital Management II, L.P. (“Agent”), as administrative agent and collateral agent (in such capacity,
“Agent”), Avenue Venture Opportunities Fund, L.P., as a lender (“Avenue”), Avenue Venture Opportunities Fund II, L.P. (“Avenue 2”
and together with Avenue, collectively, “Lenders”, and each a “Lender”) and Eyenovia, Inc. (“Borrower”).

The  undersigned  is  the  Chief  Financial  Officer  of  Borrower  and  hereby  requests  on  behalf  of  Borrower  a  Loan  under  the  Loan
Agreement, and in that connection certifies as follows:

The amount of the proposed Loan is _______________________ Dollars ($_________________).  The Borrowing Date of the proposed
Loan is ___________________ (the “Borrowing Date”).

(a)

On the Borrowing Date,

(i) Avenue will wire $[_________] less fees and expenses to be deducted on the Borrowing Date of [(a) [$___] in respect to the
 has been paid to Avenue prior to the date hereof, (b)]1 $[_________] in respect to the interest
Commitment Fee, of which $
fee[, and (c) $[_________] in respect to the legal fees for net proceeds of $[___________]]2, and

(ii) Avenue 2 will wire $[_________] less fees and expenses to be deducted on the Borrowing Date of [(a) [$___] in respect to
the Commitment Fee, of which [$___] has been paid to Avenue 2 prior to the date hereof, (b)]3 $[_________] in respect to the
interest fee[, and (c) $[_________] in respect to the legal fees for net proceeds of $[___________]]4,

to Borrower pursuant to the following wire instructions:

1

2

3

4

To be included in the Borrowing Request on the Closing Date.
To be included in the Borrowing Request on the Closing Date.
To be included in the Borrowing Request on the Closing Date.
To be included in the Borrowing Request on the Closing Date.

1

  
 
Institution Name:

Address:

ABA No.:

Contact Name:

Phone No.:

E-mail:

Account Title:

Account No.:

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[***]

[(b)
LLP for fees and expenses pursuant to the following wire instructions:]5

On the Borrowing Date, i) Avenue will wire $[__________], and (ii) Avenue 2 will wire $[__________] to Barnes & Thornburg

Institution Name:

ABA No.:

Account Title:

Account No.:

Reference:

Confirm
remittance:

[***]

[***]

[***]

[***]

[***]

[***]

As of this date, no Default or Event of Default has occurred and is continuing, or will result from the making of the proposed
2.
Loan, the representations and warranties of Borrower contained in Article 3 of the Loan Agreement and Part 3 of the Supplement are true
and correct in all material respects other than those representations and warranties expressly referring to a specific date which are true
and  correct  in  all  material  respects  as  of  such  date,  and  the  conditions  precedent  described  in  Sections  4.1  and/or  4.2  of  the  Loan
Agreement and Part 2 of the Supplement, as applicable, have been met.

No event has occurred that has had or could reasonably be expected to have a Material Adverse Change since December 31,

3.
2021.

Borrower’s  most  recent  financial  statements,  financial  projections  or  business  plan  dated  ____________,  as  reviewed  by
4.
Borrower’s Board of Directors, are enclosed herewith in the event such financial statements, financial projections or business plan have
not been previously provided to Agent.

Remainder of this page intentionally left blank; signature page follows

5

To be included in the Borrowing Request on the Closing Date. The executed Borrowing Request must be delivered
2 Business Days prior to the Closing Date.

2

Borrower shall notify you promptly before the funding of the Loan if any of the matters to which I have certified above shall not

be true and correct on the Borrowing Date.

[Signature page to Borrowing Request]

Very truly yours,

EYENOVIA, INC.

By:
Name: John P. Gandolfo
Title: * Chief Financial Officer

* Must be executed by Borrower’s Chief Financial Officer or other executive officer.

EXHIBIT “C”

FORM OF
COMPLIANCE CERTIFICATE

Avenue Venture Opportunities Fund, L.P.
11 West 42nd Street, 9th Floor
New York, New York 10036

Avenue Venture Opportunities Fund II, L.P.
11 West 42nd Street, 9th Floor
New York, New York 10036

Re:

EYENOVIA, INC.

Ladies and Gentlemen:

Reference  is  made  to  the  Loan  and  Security  Agreement,  dated  as  of  November  __,  2022  (as  the  same  has  been  and  may  be
supplemented, amended and modified from time to time, the “Loan Agreement,” the capitalized terms used herein as defined therein),
among Avenue Capital Management II, L.P. (“Agent”), as administrative agent and collateral agent (in such capacity, “Agent”), Avenue
Venture Opportunities Fund, L.P., as a lender (“Avenue”), Avenue Venture Opportunities Fund II, L.P. (“Avenue 2”  and  together  with
Avenue, collectively, “Lenders”, and each a “Lender”) and Eyenovia, Inc. (“Borrower”).

The undersigned authorized representative of Borrower hereby certifies in such capacity that in accordance with the terms and
conditions  of  the  Loan  Agreement,  (i)  no  Default  or  Event  of  Default  has  occurred  and  is  continuing,  except  as  noted  below,  and  (ii)
Borrower  is  in  compliance  for  the  financial  reporting  period  ending  ____________________________  with  all  required  financial
reporting under the Loan Agreement, except as noted below.  Attached herewith are the required documents supporting the foregoing
certification.    The  undersigned  authorized  representative  of  Borrower  further  certifies  in  such  capacity  that:  (a)  the  accompanying
financial statements have been prepared in accordance with Borrower’s past practices applied on a consistent basis, or in such manner as
otherwise disclosed in writing to Agent, throughout the periods indicated; and (b) the financial statements fairly present in all material
respects  the  financial  condition  and  operating  results  of  Borrower  and  its  Subsidiaries,  if  any,  as  of  the  dates,  and  for  the  periods,
indicated  therein,  subject  to  the  absence  of  footnotes  and  normal  year-end  audit  adjustments  (in  the  case  of  interim  monthly  financial
statements), except as explained below.

Please provide the following requested information and
indicate compliance status by circling (or otherwise indicating) Yes/No under “Included/Complies”:

REPORTING REQUIREMENT

REQUIRED

INCLUDED/COMPLIES

Balance Sheet, Income Statement &
Cash Flow Statement

Monthly, within 30 days

YES / NO / N/A

Operating Budgets, 409(A) Valuations &
Updated Capitalization Tables

As modified

Annual Financial Statements

Annually, within 180 day of fiscal year-end

Board Packages

As modified

Date of most recent Board-approved

budget/plan                                             

YES / NO / N/A

YES / NO / N/A

YES / NO / N/A

1

Any change in budget/plan since version most recently
delivered to Lender

If Yes, please attach

Date of most recent capitalization table:                      

YES / NO / N/A

Any changes in capitalization table since version most recently delivered to Lender?:

YES / NO / N/A

If Yes, please attach a copy of latest capitalization table

EQUITY & CONVERTIBLE NOTE FINANCINGS

Please provide the following information (if applicable) regarding Borrower’s most-recent equity and/or convertible note financing
each time this Certificate is delivered to Lender

Date of Last Round Raised:   _____________
Has there been any new financing since the last Compliance Certificate submitted?
If “YES” please attach a copy of the Capitalization Table

Date Closed: ______________   Series:  _________Per Share Price:  $_________________
Amount Raised: _______________   Post Money Valuation: _____________

Any stock splits since date of last report?
If yes, please provide any information on stock splits which would affect valuation:

Any dividends since date of last report?
If yes, please provide any information on dividends which would affect valuation:

Any unusual terms?  (i.e., Anti-dilution, multiple preference, etc.)
If yes, please explain:

YES / NO

YES / NO

YES / NO

YES / NO

ACCOUNT CONTROL AGREEMENTS

Pursuant to Section 6.11 of the Loan Agreement, Borrower represents and warrants that: (i) as of the date hereof, it maintains only those
deposit  and  investment  accounts  set  forth  below;  and  (ii)  to  the  extent  required  by  Section  6.11  of  the  Loan  Agreement,  a  control
agreement has been executed and delivered to Lender with respect to each such account [Note: If Borrower has established any new
account(s) since the date of the last compliance certificate, please so indicate].

Deposit Accounts6

Name of Institution

Account Number

Control Agt. 
In place?

Complies

New
Account

[_______]

[_______]

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

1.)

2.)

6 Company: Please complete with existing accounts.

2

Investment Accounts

Name of Institution

Account Number

Control Agt. 
In place?

Complies

New Account

None

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

1.)

2.)

3.)

4.)

AGREEMENTS WITH PERSONS IN POSSESSION OF TANGIBLE COLLATERAL

Pursuant to Section 5.9(e) of the Loan Agreement, Borrower represents and warrants that: (i) as of the date hereof, tangible Collateral is
located  at  the  addresses  set  forth  below;  and  (ii)  to  the  extent  required  by  Section  5.9(e)  of  the  Loan  Agreement,  a  Waiver  has  been
executed and delivered to Lender, or such Waiver has been waived by Lender, [Note: If Borrower has located Collateral at any new
location since the date of the last compliance certificate, please so indicate].

Location of Collateral

Value of Collateral at such
Locations

Waiver 
In place?  

Complies?

New 
Location?

1.)

2.)

3.)

4.)

$

$

$

$

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

SUBSIDIARIES AND OTHER PERSONS

Pursuant to Section 6.14(a) of the Loan Agreement, Borrower represents and warrants that: (i) as of the date hereof, it has directly or
indirectly acquired or created, or it intends to directly or indirectly acquire or create, each Subsidiary or other Person described below;
and (ii) such Subsidiary or Person has been made a co-borrower under the Loan Agreement or a guarantor of the Obligations [Note: If
Borrower has acquired or created any Subsidiary since the date of the last compliance certificate, please so indicate].

Name:

Jurisdiction of
7
formation or organization: 

Co-borrower
or guarantor?

Complies?

New
Subsidiary
or Person?

1.)

2.)

3.)

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

YES / NO

7 Under the “Explanations” heading (see below) please include a description of such Subsidiary’s or Person’s fully diluted
capitalization and Borrower’s purpose for its acquisition or creation of such Subsidiary if such information has not been
previously furnished to Lender.

3

4.)

EXPLANATIONS

YES / NO

YES / NO

YES / NO

[Remainder of this page intentionally left blank; signature page follows]

4

[Signature page to Compliance Certificate]

Very truly yours,

EYENOVIA, INC.

By:
Name:
Title: *

* Must be executed by Borrower’s Chief Financial Officer or other executive officer.

SUBSCRIPTION AGREEMENT

Exhibit 10.32

Eyenovia, Inc.
295 Madison Avenue, Suite 2400
New York, NY 10017

Ladies and Gentlemen:

This Subscription Agreement (this “Subscription Agreement”) is being entered into as of the date set forth

on the signature page hereto, by and among Eyenovia, Inc., a Delaware corporation (the “Company”), Avenue
Venture Opportunities Fund, L.P. (“Avenue”) and Avenue Venture Opportunities Fund II, L.P. (“Avenue 2,” and
together with Avenue, each an “Investor” and collectively, the “Investors”).

This Subscription Agreement is entered into in connection with that certain Loan and Security Agreement

by and among the Company, Avenue Capital Management II, L.P. (the “Agent”) and the Investors, dated as of
even date herewith, as supplemented by the Supplement to the Loan and Security Agreement, by and among the
Company, the Agent and the Investors (collectively, the “LSA”).

In connection therewith, and in consideration of the foregoing and the mutual representations, warranties

and covenants, and subject to the conditions, set forth herein, and intending to be legally bound hereby, each of
the Investors and the Company acknowledges and agrees as follows:

1.

Subscription.  Investor hereby irrevocably subscribes for the number of shares of common stock, 
par value $0.0001 per share, of the Company set forth on the signature page of this Subscription Agreement (the 
“Shares”) on the terms and subject to the conditions provided for herein.

2.

Closing.  The closing of the issuance of the Shares (the “Closing”) shall occur substantially

concurrently with and conditioned upon the execution of the LSA (as defined above) (the “Closing Date”).  On 
the Closing Date, the Company shall issue the number of Shares to Investor set forth on the signature page to this 
Subscription Agreement, and shall subsequently cause such Shares to be registered in book entry form in the name 
of Investor on the Company’s share register.  For purposes of this Subscription Agreement, “business day” shall 
mean a day, other than a Saturday or Sunday, on which commercial banks in New York, New York are open for 
the general transaction of business.

3.

Closing Conditions.

(a)

The obligation of the parties hereto to consummate the issuance of the Shares pursuant to

this Subscription Agreement is subject to the following conditions:

(i)

(ii)

the execution of the LSA;

no applicable governmental authority shall have enacted, issued, promulgated,

enforced or entered any judgment, order, law, rule or regulation

1

(whether temporary, preliminary or permanent) which is then in effect and has the effect of making
consummation of the transactions contemplated hereby illegal or otherwise restraining or
prohibiting consummation of the transactions contemplated hereby; and

(iii)

all conditions precedent to the closing of the Transaction shall have been satisfied or
waived (as determined by the parties thereto and other than those conditions which, by their nature,
are to be fulfilled at the closing of the Transaction, including to the extent that any such condition
is dependent upon the consummation of the issuance of the Shares pursuant to this Subscription
Agreement).

(b)

The obligation of the Company to consummate the issuance and sale of the Shares pursuant
to this Subscription Agreement shall be subject to the condition that all representations and warranties of Investor
contained in this Subscription Agreement are true and correct in all material respects (other than representations
and warranties that are qualified as to materiality or Material Adverse Effect, which representations and
warranties shall be true in all respects) at and as of the Closing Date, and consummation of the Closing shall
constitute a reaffirmation by Investor of each of the representations and warranties of Investor contained in this
Subscription Agreement as of the Closing Date.

(c)

The obligation of Investor to consummate the purchase of the Shares pursuant to this

Subscription Agreement shall be subject to the condition that all representations and warranties of the Company
contained in this Subscription Agreement shall be true and correct in all material respects (other than
representations and warranties that are qualified as to materiality or Material Adverse Effect (as defined herein),
which representations and warranties shall be true in all respects) at and as of the Closing Date, and
consummation of the Closing shall constitute a reaffirmation by the Company of each of the representations and
warranties of the Company contained in this Subscription Agreement as of the Closing Date.

4.

Further Assurances.  The parties hereto shall execute and deliver such additional documents and 

take such additional actions as the parties reasonably may deem to be practical and necessary in order to 
consummate the subscription as contemplated by this Subscription Agreement.

5.

Company Representations and Warranties.  The Company represents and warrants to Investor that:

(a)

The Company is a corporation duly incorporated, validly existing and in good standing

under the laws of the State of Delaware. The Company has all corporate power and authority to own, lease and
operate its properties and conduct its business as presently conducted and to enter into, deliver and perform its
obligations under this Subscription Agreement.

(b)

As of the Closing Date, the Shares will be duly authorized and, when issued and delivered
to Investor in accordance with the terms of this Subscription Agreement and the LSA, the Shares will be validly
issued, fully paid and non-assessable and will not have been

2

issued in violation of or subject to any preemptive or similar rights created under the Company’s certificate of
incorporation (as amended to the Closing Date) or under the General Corporation Law of the State of Delaware.

(c)

This Subscription Agreement has been duly authorized, executed and delivered by the

Company and, assuming that this Subscription Agreement constitutes the valid and binding agreement of Investor,
this Subscription Agreement is enforceable against the Company in accordance with its terms, except as may be
limited or otherwise affected by (i) bankruptcy, insolvency, fraudulent conveyance, reorganization, moratorium or
other laws relating to or affecting the rights of creditors generally, or (ii) principles of equity, whether considered
at law or equity.

(d)

The issuance and sale of the Shares and the compliance by the Company with all of the

provisions of this Subscription Agreement and the consummation of the transactions contemplated herein will not
conflict with or result in a breach or violation of any of the terms or provisions of, or constitute a default under, or
result in the creation or imposition of any lien, charge or encumbrance upon any of the property or assets of the
Company pursuant to the terms of (i) any indenture, mortgage, deed of trust, loan agreement, lease, license or
other agreement or instrument to which the Company is a party or by which the Company is bound or to which
any of the property or assets of the Company is subject that would reasonably be expected to have a material
adverse effect on the business, financial condition or results of operations of the Company, taken as a whole (a
“Material Adverse Effect”) or materially affect the validity of the Shares or the legal authority of the Company to
comply in all material respects with the terms of this Subscription Agreement; (ii) result in any violation of the
provisions of the organizational documents of the Company; or (iii) result in any violation of any statute or any
judgment, order, rule or regulation of any court or governmental agency or body, domestic or foreign, having
jurisdiction over the Company or any of their properties that would reasonably be expected to have a Material
Adverse Effect or materially affect the validity of the Shares or the legal authority of the Company to comply in
all material respects with this Subscription Agreement.

6.

Investor Representations and Warranties.  Investor represents and warrants to the Company that:

(a)

Investor (i) is a “qualified institutional buyer” (as defined in Rule 144A under the Securities

Act of 1933, as amended (the “Securities Act”)) or an institutional “accredited investor” (within the meaning of
Rule 501(a) under the Securities Act), in each case, satisfying the applicable requirements set forth on Schedule
A, (ii) is acquiring the Shares only forits own account and not for the account of others, and (iii) is not acquiring
the Shares with a view to, or for offer or sale in connection with, any distribution thereof in violation of the
Securities Act (and shall provide the requested information set forth on Schedule A).  Investor is not an entity 
formed for the specific purpose of acquiring the Shares and is an “institutional account” as defined by FINRA 
Rule 4512(c).

(b)

Investor acknowledges and agrees that the Shares are being offered in a transaction not 

involving any public offering within the meaning of the Securities Act and that the Shares have not been 
registered under the Securities Act.  Investor acknowledges and agrees

3

that the Shares may not be offered, resold, transferred, pledged or otherwise disposed of by Investor absent an 
effective registration statement under the Securities Act except (i) to the Company or a subsidiary thereof, (ii) to 
non-U.S. persons pursuant to offers and sales that occur outside the United States within the meaning of 
Regulation S under the Securities Act or (iii) pursuant to another applicable exemption from the registration 
requirements of the Securities Act, and in each case in accordance with any applicable securities laws of the states 
of the United States and other jurisdictions, and that any certificates representing the Shares shall contain a 
restrictive legend to such effect.  Investor acknowledges and agrees that the Shares will be subject to transfer 
restrictions and, as a result of these transfer restrictions, Investor may not be able to readily offer, resell, transfer, 
pledge or otherwise dispose of the Shares and may be required to bear the financial risk of an investment in the 
Shares for an indefinite period of time.  Investor acknowledges and agrees that the Shares will not be eligible for 
offer, resale, transfer, pledge or disposition pursuant to Rule 144 promulgated under the Securities Act until at 
least six months from the Closing Date.  Investor acknowledges and agrees that it has been advised to consult 
legal counsel prior to making any offer, resale, transfer, pledge or disposition of any of the Shares.

(c)

Investor acknowledges that there have been no representations, warranties, covenants and

agreements made to Investor by or on behalf of the Company, any of its affiliates or any control persons, officers,
directors, employees, partners, agents or representatives of any of the foregoing or any other person or entity,
expressly or by implication, other than those representations, warranties, covenants and agreements of the
Company expressly set forth in Section 5 of this Subscription Agreement.

(d)

Investor’s acquisition and holding of the Shares will not constitute or result in a non-exempt

prohibited transaction under Section 406 of the Employee Retirement Income Security Act of 1974, as amended,
Section 4975 of the Internal Revenue Code of 1986, as amended, or any applicable similar law.

(e)

Investor acknowledges and agrees that Investor has received such information as Investor 

deems necessary in order to make an investment decision with respect to the Shares, including, with respect to the 
Company and its subsidiaries.  Without limiting the generality of the foregoing, Investor acknowledges that it has 
reviewed the Company’s filings with the U.S. Securities and Exchange Commission (the “SEC”).  Investor 
acknowledges and agrees that Investor and Investor’s professional advisor(s), if any, have had the full opportunity 
to ask such questions, receive such answers and obtain such information as Investor and such Investor’s 
professional advisor(s), if any, have deemed necessary to make an investment decision with respect to the Shares.

(f)

Investor became aware of this offering of the Shares solely by means of direct contact 

between Investor and the Company or a representative of the Company, and the Shares were offered to Investor 
solely by direct contact between Investor and the Company or a representative of the Company.  Investor 
acknowledges that the Shares (i) were not offered by any form of general solicitation or general advertising and 
(ii) are not being offered in a manner involving a public offering under, or in a distribution in violation of, the 
Securities Act, or any state securities laws.  Investor acknowledges that it is not relying upon, and has not relied 
upon, any statement, representation or warranty made by any person, firm or corporation (including,

4

without limitation, the Company, any of its affiliates or any control persons, officers, directors, employees,
partners, agents or representatives of any of the foregoing), other than the representations and warranties of the
Company contained in Section 5 of this Subscription Agreement, in making its investment or decision to invest in
the Company.

(g)

Investor acknowledges that it is aware that there are substantial risks incident to the 

purchase and ownership of the Shares, including those set forth in the Company’s filings with the SEC.  Investor 
has such knowledge and experience in financial and business matters as to be capable of evaluating the merits and 
risks of an investment in the Shares, and Investor has sought such accounting, legal and tax advice as Investor has 
considered necessary to make an informed investment decision.  Investor is able to sustain a complete loss on its 
investment in the Shares, has no need for liquidity with respect to its investment in the Shares and has no reason to 
anticipate any change in circumstances, financial or otherwise, which may cause or require any sale or distribution 
of all or any part of the Shares.

(h)

Alone, or together with any professional advisor(s), Investor has adequately analyzed and 
fully considered the risks of an investment in the Shares and determined that the Shares are a suitable investment 
for Investor and that Investor is able at this time and in the foreseeable future to bear the economic risk of a total 
loss of Investor’s investment in the Company.  Investor acknowledges specifically that a possibility of total loss 
exists.

(i)
investigation made by Investor.

In making its decision to purchase the Shares, Investor has relied solely upon independent

(j)

Investor acknowledges and agrees that no federal or state agency has passed upon or

endorsed the merits of the offering of the Shares or made any findings or determination as to the fairness of this
investment.

(k)

Investor has been duly formed or incorporated and is validly existing and is in good

standing under the laws of its jurisdiction of formation or incorporation, with power and authority to enter into,
deliver and perform its obligations under this Subscription Agreement.

(l)

The execution, delivery and performance by Investor of this Subscription Agreement are 
within the powers of Investor, have been duly authorized and will not constitute or result in a breach or default 
under or conflict with any order, ruling or regulation of any court or other tribunal or of any governmental 
commission or agency, or any agreement or other undertaking, to which Investor is a party or by which Investor is 
bound, and will not violate any provisions of Investor’s organizational documents, including, without limitation, 
its incorporation or formation papers, bylaws, indenture of trust or partnership or operating agreement, as may be 
applicable.  The signature on this Subscription Agreement is genuine, and the signatory has legal competence and 
capacity to execute the same or the signatory has been duly authorized to execute the same, and this Subscription 
Agreement constitutes a legal, valid and binding obligation of Investor, enforceable against Investor in accordance 
with its terms except as may be limited or otherwise affected by (i) bankruptcy, insolvency, fraudulent 
conveyance, reorganization, moratorium or other laws relating to or affecting the rights of creditors generally, and 
(ii) principles of equity, whether considered at law or equity.

5

(m)

Investor is not (i) a person or entity named on the List of Specially Designated Nationals

and Blocked Persons administered by the U.S. Treasury Department’s Office of Foreign Assets Control (“OFAC”)
or in any Executive Order issued by the President of the United States and administered by OFAC (“OFAC List”),
or a person or entity prohibited by any OFAC sanctions program, (ii) a Designated National as defined in the
Cuban Assets Control Regulations, 31 C.F.R. Part 515, or (iii) a non-U.S. shell bank or providing banking services
indirectly to a non-U.S. shell bank (each, a “Prohibited Investor”).  Investor agrees to provide law enforcement 
agencies, if requested thereby, such records as required by applicable law, provided that Investor is permitted to do 
so under applicable law.  If Investor is a financial institution subject to the Bank Secrecy Act (31 U.S.C. Section 
5311 et seq.) (the “BSA”), as amended by the USA PATRIOT Act of 2001 (the “PATRIOT Act”), and its
implementing regulations (collectively, the “BSA/PATRIOT Act”), Investor maintains policies and procedures 
reasonably designed to comply with applicable obligations under the BSA/PATRIOT Act.  To the extent required, 
it maintains policies and procedures reasonably designed for the screening of its investors against the OFAC 
sanctions programs, including the OFAC List.  To the extent required by applicable law, Investor maintains 
policies and procedures reasonably designed to ensure that the funds held by Investor and used to purchase the 
Shares were legally derived and were not obtained, directly or indirectly, from a Prohibited Investor.

(n)

In connection with the issue and purchase of the Shares, no person, firm or corporation has

acted as Investor’s financial advisor or fiduciary.

7.

Termination.  This Subscription Agreement shall terminate and be void and of no further force and 
effect, and all rights and obligations of the parties hereunder shall terminate if any of the conditions to Closing set 
forth in Section 3 of this Subscription Agreement are (i) not satisfied or waived prior to the Closing (and if the 
failure to so satisfy such condition is capable of being cured prior to the Closing, such failure shall not have been 
cured by the thirtieth calendar day following receipt of written notice from the party claiming such condition has 
not been satisfied) or (ii) not capable of being satisfied on the Closing and, in each case of (i) and (ii), as a result 
thereof, the transactions contemplated by this Subscription Agreement will not be and are not consummated at the 
Closing (collectively, the “Termination Events”); provided that nothing herein will relieve any party from liability 
for any willful breach hereof prior to the time of termination, and each party will be entitled to any remedies at 
law or in equity to recover losses, liabilities or damages arising from any such willful breach.  Upon the 
occurrence of any Termination Event, this Subscription Agreement shall be void and of no further effect and any 
monies paid by Investor to the Company in connection herewith shall promptly (and in any event within one 
business day) following the Termination Event be returned to Investor, which obligation to return such monies and 
remedies for losses, liabilities and damages arising from willful breach shall survive termination of this 
Subscription Agreement.

8.

Miscellaneous.

(a)

 Neither this Subscription Agreement nor any rights that may accrue to Investor hereunder

(other than the Shares acquired hereunder, if any) may be transferred or assigned.

6

(b)

Investor acknowledges that the Company may file a copy of this Subscription Agreement

with the SEC as an exhibit to a periodic report or a registration statement of the Company.

(c)

Investor acknowledges that the Company and others will rely on the acknowledgments, 

understandings, agreements, representations and warranties contained in this Subscription Agreement.  Prior to the 
Closing, Investor agrees to promptly notify the Company if any of the acknowledgments, understandings, 
agreements, representations and warranties set forth in Section 6 above are no longer accurate.  Investor 
acknowledges and agrees that each purchase by Investor of Shares from the Company will constitute a 
reaffirmation of the acknowledgments, understandings, agreements, representations and warranties herein (as 
modified by any such notice) by Investor as of the time of such purchase.

(d)

The Company is entitled to rely upon this Subscription Agreement and is irrevocably

authorized to produce this Subscription Agreement or a copy hereof to any interested party in any administrative
or legal proceeding or official inquiry with respect to the matters covered hereby.

(e)

All of the agreements, representations and warranties made by each party hereto in this

Subscription Agreement shall survive the Closing.

(f)

This Subscription Agreement may not be modified, waived or terminated (other than 

pursuant to the terms of Section 8 above) except by an instrument in writing, signed by each of the parties hereto.  
No failure or delay of either party in exercising any right or remedy hereunder shall operate as a waiver thereof, 
nor shall any single or partial exercise of any such right or power, or any abandonment or discontinuance of steps 
to enforce such right or power, or any course of conduct, preclude any other or further exercise thereof or the 
exercise of any other right or power.  The rights and remedies of the parties hereunder are cumulative and are not 
exclusive of any rights or remedies that they would otherwise have hereunder.

(g)

This Subscription Agreement (including the schedule hereto) constitutes the entire 

agreement, and supersedes all other prior agreements, understandings, representations and warranties, both written 
and oral, among the parties, with respect to the subject matter hereof.  Except as set forth in Section 7, Section 
8(c), Section 8(d), Section 8(f), this Section 8(g), and the last sentence of Section 8(k) with respect to the persons 
specifically referenced therein, this Subscription Agreement shall not confer any rights or remedies upon any 
person other than the parties hereto, and their respective successor and assigns, and the parties hereto 
acknowledge that such persons so referenced are third party beneficiaries of this Subscription Agreement for the 
purposes of, and to the extent of, the rights granted to them, if any, pursuant to the applicable provisions.

(h)

Except as otherwise provided herein, this Subscription Agreement shall be binding upon,

and inure to the benefit of the parties hereto and their heirs, executors, administrators, successors, legal
representatives, and permitted assigns, and the agreements, representations, warranties, covenants and
acknowledgments contained herein shall be deemed to be made by, and be binding upon, such heirs, executors,
administrators, successors, legal representatives and permitted assigns.

7

(i)

If any provision of this Subscription Agreement shall be adjudicated by a court of
competent jurisdiction to be invalid, illegal or unenforceable, the validity, legality or enforceability of the
remaining provisions of this Subscription Agreement shall not in any way be affected or impaired thereby and
shall continue in full force and effect.

(j)

This Subscription Agreement may be executed in one or more counterparts (including by 
facsimile or electronic mail or in .pdf) and by different parties in separate counterparts, with the same effect as if 
all parties hereto had signed the same document.  All counterparts so executed and delivered shall be construed 
together and shall constitute one and the same agreement.

(k)

The parties hereto acknowledge and agree that irreparable damage would occur in the event 

that any of the provisions of this Subscription Agreement were not performed in accordance with their specific 
terms or were otherwise breached.  It is accordingly agreed that the parties shall be entitled to an injunction or 
injunctions to prevent breaches of this Subscription Agreement, without posting a bond or undertaking and 
without proof of damages, to enforce specifically the terms and provisions of this Subscription Agreement, this 
being in addition to any other remedy to which such party is entitled at law, in equity, in contract, in tort or 
otherwise.

(l)

This Subscription Agreement shall be governed by and construed in accordance with the
laws of the State of Delaware (regardless of the laws that might otherwise govern under applicable principles of
conflicts of laws thereof) as to all matters (including any action, suit, litigation, arbitration, mediation, claim,
charge, complaint, inquiry, proceeding, hearing, audit, investigation or reviews by or before any governmental
entity related hereto), including matters of validity, construction, effect, performance and remedies.

(m)

Any action, suit or proceeding between or among the parties hereto, whether arising in

contract, tort or otherwise, arising in connection with any disagreement, dispute, controversy or claim arising out
of or relating to this Subscription Agreement or any related document or any of the transactions contemplated
hereby or thereby (“Legal Dispute”) shall be brought only to the exclusive jurisdiction of the courts of the State of 
Delaware or the federal courts located in the State of Delaware, and each party hereto hereby consents to the 
jurisdiction of such courts (and of the appropriate appellate courts therefrom) in any such suit, action or 
proceeding and irrevocably waives, to the fullest extent permitted by law, any objection that it may now or 
hereafter have to the laying of the venue of any such suit, action or proceeding in any such court or that any such 
suit, action or proceeding that is brought in any such court has been brought in an inconvenient forum.  During the 
period a Legal Dispute that is filed in accordance with this Section 8(m) is pending before a court, all actions, 
suits or proceedings with respect to such Legal Dispute or any other Legal Dispute, including any counterclaim, 
cross-claim or interpleader, shall be subject to the exclusive jurisdiction of such court.  A final judgment in any 
action, suit or proceeding described in this Section 8(m) following the expiration of any period permitted for 
appeal and subject to any stay during appeal shall be conclusive and may be enforced in other jurisdictions by suit 
on the judgment or in any other manner provided by applicable laws.  EACH OF THE PARTIES HERETO 
IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT TO TRIAL BY JURY ON ANY 
CLAIMS OR COUNTERCLAIMS ASSERTED IN ANY LEGAL DISPUTE RELATING TO

8

THIS SUBSCRIPTION AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY AND FOR 
ANY COUNTERCLAIM RELATING THERETO.  IF THE SUBJECT MATTER OF ANY SUCH LEGAL 
DISPUTE IS ONE IN WHICH THE WAIVER OF JURY TRIAL IS PROHIBITED, NO PARTY HERETO NOR 
ANY PERSON ASSERTING RIGHTS AS A THIRD PARTY BENEFICIARY SHALL ASSERT IN SUCH 
LEGAL DISPUTE A NONCOMPULSORY COUNTERCLAIM ARISING OUT OF OR RELATING TO THIS 
SUBSCRIPTION AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY.  
FURTHERMORE, NO PARTY HERETO NOR ANY PERSON ASSERTING RIGHTS AS A THIRD PARTY 
BENEFICIARY SHALL SEEK TO CONSOLIDATE ANY SUCH LEGAL DISPUTE WITH A SEPARATE 
ACTION OR OTHER LEGAL PROCEEDING IN WHICH A JURY TRIAL CANNOT BE WAIVED.

[SIGNATURE PAGE FOLLOWS]

9

IN  WITNESS  WHEREOF,  the  Investor  has  executed  or  caused  this  Subscription  Agreement  to  be

executed by its duly authorized representative as of the date set forth below.

Name of Investor:

State/Country of Formation or Domicile:

AVENUE VENTURE OPPORTUNITIES
FUND, L.P.

Delaware

By:
Its:

Avenue Venture Opportunities Partners, LLC
General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Authorized Signatory
Date: November 22, 2022

Name in which Shares are to be registered
(if different):

Investor’s EIN:  84-3308847

Business Address-Street: 11 West 42nd Street, 9th Floor
City, State, Zip: New York, New York 10036
Attn:  Todd Greenbarg, Senior Managing Director
Telephone No.: 212-878-3523
Email: tgreenbarg@avenuecapital.com

For notices, with copy to (which shall not constitute notice):

Barnes & Thornburg LLP
655 W. Broadway, Suite 1300
San Diego, CA 92101
Attn: Troy Zander
Email: troy.zander@btlaw.com

Number of Shares: 219,123

Signature Page to Subscription Agreement

IN  WITNESS  WHEREOF,  the  Investor  has  executed  or  caused  this  Subscription  Agreement  to  be

executed by its duly authorized representative as of the date set forth below.

Name of Investor:

State/Country of Formation or Domicile:

AVENUE VENTURE OPPORTUNITIES
FUND II, L.P.

Delaware

By:
Its:

Avenue Venture Opportunities Partners II, LLC
General Partner

/s/ Sonia Gardner

By:
Name: Sonia Gardner
Title: Authorized Signatory
Date: November 22, 2022

Name in which Shares are to be registered
(if different):

Investor’s EIN:  87-2781311

Business Address-Street: 11 West 42nd Street, 9th Floor
City, State, Zip: New York, New York 10036
Attn:  Todd Greenbarg, Senior Managing Director
Telephone No.: 212-878-3523
Email: tgreenbarg@avenuecapital.com

For notices, with copy to (which shall not constitute notice):

Barnes & Thornburg LLP
655 W. Broadway, Suite 1300
San Diego, CA 92101
Attn: Troy Zander
Email: troy.zander@btlaw.com

Number of Shares: 328,684

Signature Page to Subscription Agreement

IN WITNESS WHEREOF,  the  Company  has  accepted  this  Subscription  Agreement  as  of  the  date  set

forth below.

EYENOVIA, INC.

By:/s/ John P. Gandolfo
Name: John P. Gandolfo
Title: Chief Financial Officer

Date:  November 22, 2022

Signature Page to Subscription Agreement

SCHEDULE A

ELIGIBILITY REPRESENTATIONS OF INVESTOR

A.

QUALIFIED INSTITUTIONAL BUYER STATUS

(Please check the applicable subparagraphs):

☐  We are a “qualified institutional buyer” (as defined in Rule 144A under the Securities Act (a “QIB”)).

B.

INSTITUTIONAL ACCREDITED INVESTOR STATUS

(Please check the applicable subparagraphs):

1.

☐    We  are  an  “accredited  investor”  (within  the  meaning  of  Rule  501(a)  under  the  Securities  Act  or  an
entity in which all of the equity holders are accredited investors within the meaning of Rule 501(a) under
the  Securities  Act),  and  have  marked  and  initialed  the  appropriate  box  below  indicating  the  provision
under which we qualify as an “accredited investor.”

2.

☐  We are not a natural person.

Rule 501(a), in relevant part, states that an “accredited investor” shall mean any person who comes within any of
the below listed categories, or who the issuer reasonably believes comes within any of the below listed categories,
at  the  time  of  the  sale  of  the  securities  to  that  person.    Investor  has  indicated,  by  marking  and  initialing  the
appropriate  box  below,  the  provision(s)  below  which  apply  to  Investor  and  under  which  Investor  accordingly
qualifies as an “accredited investor.”

☐   Any  bank,  registered  broker  or  dealer,  insurance  company,  registered  investment  company,  business
development company, or small business investment company;

☐    Any  plan  established  and  maintained  by  a  state,  its  political  subdivisions,  or  any  agency  or
instrumentality of a state or its political subdivisions for the benefit of its employees, if such plan has total
assets in excess of $5,000,000;

☐  Any employee benefit plan, within the meaning of the Employee Retirement Income Security Act of
1974, if a bank, insurance company, or registered investment adviser makes the investment decisions, or if
the plan has total assets in excess of $5,000,000;

☐   Any  organization  described  in  Section  501(c)(3)  of  the  Internal  Revenue  Code,  corporation,  similar
business trust, or partnership, not formed for the specific purpose of acquiring the securities offered, with
total assets in excess of $5,000,000;

☐   Any  trust  with  assets  in  excess  of  $5,000,000,  not  formed  for  the  specific  purpose  of  acquiring  the
securities offered, whose purchase is directed by a sophisticated person;

Schedule A – Page 1

☐    Any  entity  in  which  all  of  the  equity  owners  are  accredited  investors  within  the  meaning  of  Rule
501(a); or

☐    Any  natural  person  who  (i)  has  an  individual  net  worth,  or  joint  net  worth  with  their  spouse  or
equivalent, in excess of $1,000,000, (ii) had an individual income in excess of $200,000 in each of the two
most recent years, or (iii) had joint income with their spouse or equivalent in excess of $300,000 in each of
the  two  most  recent  years  and  has  a  reasonable  expectation  of  reaching  the  same  income  level  in  the
current year.

This page should be completed by Investor

and constitutes a part of the Subscription Agreement.

Schedule A – Page 2

EMPLOYMENT AGREEMENT

Exhibit 10.33

This  EMPLOYMENT  AGREEMENT  (the  “Agreement”)  is  entered  into  as  of  December  19,  2022,  by
and between Eyenovia, Inc., a Delaware company (the “Company”), and Bren Kern, an individual residing in
the State of Oregon (“Executive”).  The Company and Executive are hereinafter collectively referred to as the
“Parties,” and individually a “Party.”

1.

Position, Duties, Responsibilities.

AGREEMENT

(a)

Position and Location.  Executive shall render services to the Company in the position of
Chief  Operating  Officer  (the  “COO”)  reporting  to  the  Chief  Executive  Officer  (the  “CEO”)  of  the
Company,  and  shall  perform  all  services  appropriate  to  that  position  for  an  organization  the  size  of  the
Company that is engaged in the type of business engaged by the Company, as well as such other services
of  a  nature  customary  to  the  position  of  COO  and  as  may  be  assigned  by  the  CEO  and/or  Board  of
Directors  of  the  Company  (the  “Board”).    Executive  shall  devote  the  Executive’s  best  efforts  to  the
performance  of  the  Executive’s  duties  and  must  at  all  times  act  in  good  faith  towards  the  Company.
 Executive’s office will initially be located in Reno, Nevada, but Executive shall travel, from time to time,
as  Company  business  dictates  without  additional  remuneration  but  subject  to  the  reimbursement  of
business expenses, as set forth in Section 3(e) below.

(b)

Other Activities.  Except upon the prior written consent of the CEO, Executive will not: (i)
accept  any  other  employment  or  engagement,  (ii)  engage,  directly  or  indirectly,  in  any  other  activity
(whether or not pursued for pecuniary advantage) that is or may be in conflict with, or that might place
Executive in a conflicting position to that of the Company, or prevent Executive from devoting such time
as necessary to fulfill the Executive’s responsibilities under this Agreement, (iii) sell, market or represent
any  product  or  service  other  than  the  Company’s  products  or  services,  or  (iv)  serve  on  any  board  of
directors for any other company (other than the Company).

(c)

Devotion of Time and Energies.  Except as set forth in Section 1(b), Executive will devote
all of the Executive’s working time and attention to the performance of the Executive’s duties under this
Agreement.

(d)

Duties  and  Authority.    Subject  to  Section  1(a),  Executive  shall  have  responsibility  for
managing the Manufacturing, Device Research and Development, and Quality operations of the Company
as directed by the CEO and/or the Board, consistent with the Executive’s position as COO.

2.

Term.

(a)

Term.    Subject  to  the  terms  hereof,  Executive’s  employment  as  COO  hereunder  shall
commence on January 1, 2023 (the “Commencement Date”) and shall continue until terminated hereunder
by either Executive or Company as described herein.  Such term of employment shall be referred to herein
as the “Term.”

(b)

Termination.    Notwithstanding  anything  else  contained  in  this  Agreement,  Executive’s

employment hereunder shall terminate upon the earliest to occur of the following:

(1)

Death. 
immediately conclude.

  In  the  event  of  Executive’s  death,  Executive’s  employment  shall

(2)

Disability.  In the event of Executive’s Disability (as defined in Section 2(c) below),
Executive’s  employment  shall  conclude  upon  written  notice  by  Company  to  Executive  that
Executive’s  employment  is  being  terminated  as  a  result  of  Executive’s  Disability,  which
termination shall be effective on the date of such notice or such later date as specified in writing by
Company;

(3)

Termination by Company.

(i)

For Cause.  The Company may terminate the Executive’s employment under
this Agreement for Cause (as defined in Section 2(d)), upon written notice by Company to
Executive that Executive’s employment is being terminated for Cause and that sets forth the
factual basis supporting the alleged Cause, which termination shall be effective on the later
of the date of such notice or such later date as specified in writing by Company; or

(ii) Without Cause.  If by Company for reasons other than Disability or Cause,
upon  written  notice  by  Company  to  Executive  that  Executive’s  employment  is  being
terminated, which termination shall be effective on the date of such notice or such later date
as specified in writing by Company.

(4)

Termination  by  the  Executive.    Executive  may  terminate  Executive’s  employment

with the Company under the following conditions:

(i)

Termination by Executive for Good Reason.  If for Good Reason (as defined
in  Section  2(e)  below),  upon  written  notice  by  Executive  to  Company  that  Executive  is
terminating Executive’s employment for Good Reason and that sets forth the factual basis
supporting the alleged Good Reason, which termination shall be effective five (5) days after
the date that the Company’s cure period ends, as set forth in Section 2(e) below; provided
that  if  Company  has  cured  the  circumstances  giving  rise  to  the  Good  Reason,  then  such
termination shall not be effective; or

(ii)

Termination by Executive without Good Reason.  If without Good Reason,
written  notice  by  Executive  to  Company  that  Executive  is  terminating  Executive’s
employment, which termination shall be effective at least thirty (30) days after the date of
such  notice;  provided  that  the  Company  may  accept  such  resignation  and  accelerate  such
termination in its discretion without payment for the remainder of such notice.

2

(c)

Definition of Disability.  “Disability” shall mean the inability of the Executive to perform
the Executive’s duties under this Agreement because the Executive has become permanently or completely
disabled  or  otherwise  eligible  for  long-term  disability  within  the  meaning  of  any  policy  of  disability
income insurance covering employees of the Company then in force.  In the event the Company has no
policy of disability income insurance covering employees of the Company, the term Disability shall mean
the  inability  of  the  Executive  to  perform  the  Executive’s  duties  under  this  Agreement  by  reason  of  any
incapacity, physical or mental, which the Board, based upon medical advice or an opinion provided by a
licensed  physician  acceptable  to  the  Board,  determines  to  have  incapacitated  the  Executive  from
satisfactorily performing all of the Executive’s usual services for the Company for a period of at least one
hundred twenty (120) consecutive days during any rolling twelve (12) month period.  The determination of
the  Board  shall  be  final  and  binding  and  the  date  such  determination  is  made  shall  be  the  date  of  such
Disability for purposes of this Agreement.

(d)

Definition of Cause.  “Cause”  shall  mean:  (i)  Executive’s  engagement  in  illegal  conduct,
gross  misconduct  or  gross  negligence;  (ii)  Executive’s  insubordination  with  regard  to  a  lawful  and
reasonable directive by the CEO and/or the Board, or material malfeasance or nonfeasance of duty with
respect  to  his  duties  and  responsibilities  to  the  Company,  provided  that  Cause  shall  not  include
nonfeasance due to Executive’s Disability; (iii) Executive’s embezzlement, knowing misappropriation of
funds,  or  fraud;  (iv)  Executive’s  material  breach  of  the  Confidentiality  Agreement,  or  similar  agreement
between  Executive  and  Company;  or  (v)  Executive’s  material  breach  of  any  written  employment
agreement  between  Executive  and  Company  or  violation  of  a  material  provision  of  any  Company
employment policy; provided that if the circumstance(s) in subsection (ii), (iv) or (v) is (or are) capable of
being cured, Company has first provided Executive with written notice setting forth in reasonable detail
the  circumstance(s)  that  Company  alleges  constitute(s)  “Cause”  and  Executive  has  failed  to  cure  such
circumstance(s) within a period of thirty (30) days after the date of receipt of such written notice.

(e)

Definition of Good Reason.  “Good Reason” means the existence of any one or more of the
following  conditions  without  the  Executive’s  consent,  provided  Executive  submits  written  notice  to  the
Company within forty-five (45) days of when such condition(s) first arose specifying the condition(s):  (i)
a material adverse change in his title or reporting relationships; (ii) material adverse change in his position
with the Company which materially reduces his authority, duties or responsibilities, or the assignment to
the  Executive  of  duties  materially  inconsistent  with  the  Executive’s  position  with  the  Company;  (iii)  a
material reduction in the Executive’s then current Base Salary and; (iv) a material breach by the Company
of this Agreement; provided that within forty-five (45) days of the Company’s act or omission giving rise
to a termination for Good Reason, the Executive notifies the Company in a writing of the act or omission,
the  Company  fails  to  correct  the  act  or  omission  within  thirty  (30)  days  after  receiving  the  Executive’s
written notice and the Executive actually terminates his employment within thirty (30) days after the date
the Company receives the Executive’s notice.

3

3.

Compensation.  In  consideration  of  the  services  to  be  rendered  under  this  Agreement,  Executive

shall be entitled to the following:

(a)

Base Salary.  The Company shall pay to Executive an initial annual salary of three hundred
and forty-five thousand dollars ($345,000.00), less all applicable withholdings, which shall be payable in
accordance with the Company’s payroll practices (the “Base Salary”).

(b)

Annual  Bonus.    Executive  shall  be  eligible  to  receive  an  annual  cash  bonus    in  a  target
amount initially up to thirty percent (30%) of Executive’s then-current Base Salary (the “Target Bonus”)
(any such bonus, as it may be adjusted herein, the “Annual Bonus”). Annual performance objectives will
generally be determined by the Compensation Committee by the end of the 1st quarter of each calendar
year. The grant and amount of the Annual Bonus shall be determined by the Compensation Committee in
its sole discretion, based on its determination of Executive’s achievement of milestones for the applicable
year. Any such Bonus compensation will be paid (minus applicable withholdings) within ninety (90) days
following  the  calendar  year  in  which  it  was  earned.  The  payment  of  any  Bonus  shall  be  subject  to
Executive’s continued employment with the Company through the applicable payment date. Any dispute
as to whether Executive has met the objectives shall be determined by the Compensation Committee in the
exercise of its sole discretion, with Executive having the right to request that the Board review and confirm
or reject such determination.  The Company shall deduct from the Annual Bonus all amounts required to
be  deducted  or  withheld  under  applicable  law  or  under  any  employee  benefit  plan  in  which  Executive
participates.

(c)

Equity.  Subject to and upon approval by the Board and the terms of the Company’s 2018
Omnibus  Stock  Incentive  Plan,  as  may  be  amended  from  time  to  time  (the  “Plan”),  the  Company  shall
grant  Executive  an  option  to  purchase  120,000  shares  of  the  Company’s  common  stock  (the  “Equity
Award”).  The Equity Award shall be granted at a per share exercise price equal to the Fair Market Value
(as  defined  in  the  Plan)  of  the  Company’s  common  stock  on  January  3,  2023,  and  shall  be,  to  the
maximum extent permissible, treated as an “incentive stock option” within the meaning of Section 422 of
the of the Internal Revenue Code of 1986, as amended (the “Code”).  The Equity Award shall vest one-
third  on  the  first  (1st)  anniversary  of  the  Commencement  Date  (as  defined  in  Section  2(a)),  and  the
remainder  in  equal  increments  on  each  of  the  24  one-month  anniversaries  thereafter,  provided  that
Executive remains employed by Company on the vesting dates, except as otherwise set forth herein or in
the Plan.

(d)

Employee  Benefits  and  Paid  Time  Off.    While  Executive  is  employed  by  the  Company
hereunder,  Executive  shall  be  entitled  to  participate  in  all  employee  benefit  plans  to  the  extent  that
Executive meets the eligibility requirements for each individual plan or program, including but not limited
to participation in the Company’s health, dental, and vision insurance plans for Executives, which shall be
paid for by the Company.  Such benefits are subject to change from time to time in accordance with the
Company’s plans.  Executive shall be entitled to be paid for state and federal holidays recognized by the
Company, and shall accrue paid time off (“PTO”) in accordance with Company policy.

4

The Company reserve the right to amend, add, or discontinue benefits and PTO policies from time to time
in its sole discretion.

(e)

Reimbursement of Expenses.  Executive shall be reimbursed for all ordinary and reasonable
out-of-pocket  business  expenses  incurred  by  Executive  in  furtherance  of  Company’s  business  in
accordance with Company’s policies with respect thereto as in effect from time to time, upon presentation
of documentation regarding such expenses.  Executive must submit any request for reimbursement no later
than  ninety  (90)  days  following  the  date  that  such  business  expense  is  incurred.    If  a  business  expense
reimbursement  is  not  exempt  from  Section  409A  of  the  Internal  Revenue  Code  (“Section  409A”),  any
reimbursement  in  one  calendar  year  shall  not  affect  the  amount  that  may  be  reimbursed  in  any  other
calendar  year  and  a  reimbursement  (or  right  thereto)  may  not  be  exchanged  or  liquidated  for  another
benefit or payment.  Any business expense reimbursements subject to Section 409A of the Code shall be
made no later than the end of the calendar year following the calendar year in which Executive incurs such
business expense.

4.

Payments upon Termination.

(a)

Definition  of  Accrued  Obligations. 

  For  purposes  of  this  Agreement,  “Accrued
Obligations”  means  the  portion  of  Executive’s  Base  Salary  that  has  accrued  prior  to  any  termination  of
Executive’s  employment  with  Company  and  has  not  yet  been  paid,  any  accrued  and  unused  vacation  or
sick leave to the extent required by applicable law, and the amount of any expenses properly incurred by
Executive on behalf of Company prior to any such termination and not yet reimbursed consistent with the
Company’s  policies.    Executive’s  entitlement  to  any  other  compensation  or  benefit  under  any  plan  of
Company  shall  be  governed  by  and  determined  in  accordance  with  the  terms  of  such  plans,  except  as
otherwise specified in this Agreement.

(b)

Termination by Company for Cause; by Company without Cause or by Executive without
Good  Reason  within  Executive’s  First  Six  (6)  Months  of  Employment;  or  as  a  Result  of  Executive’s
Disability  or  Death.    If  Executive’s  employment  hereunder  is  terminated  by  Company  for  Cause,  by
Company  without  Cause  within  Executive’s  first  six  (6)  months  of  employment,  by  Executive  without
Good  Reason,  or  as  a  result  of  Executive’s  Disability  or  death,  then  Company  shall  pay  the  Accrued
Obligations to Executive promptly following the effective date of such termination and Executive shall not
be eligible for payments or benefits described in Sections 4(c), 4(d) or 4(e) below.

(c)

Termination  by  Company  without  Cause  or  by  Executive  for  Good  Reason  Following
Executive’s First Six (6) Months of Employment.  In the event that Executive’s employment is terminated
by action of Company other than for Cause, Disability or death at any time after Executive’s first six (6)
months  of  employment,  then,  in  addition  to  the  Accrued  Obligations,  Executive  shall  receive  the
following, subject to the terms and conditions of Section 4(e) below:

(1)

Severance Payment.  Payment in an amount equal to the Executive’s then-existing

Base Salary for a twelve (12) month period, less customary and

5

required  taxes  and  employment-related  deductions,  paid  in  the  form  continued  Base  Salary;
provided  that  such  first  installment  payment  shall  be  made  within  sixty  (60)  days  following  the
effective date of termination from employment, and further provided that if the 60th day falls in the
calendar year following the year during which the termination or separation from service occurred,
then  such  first  installment  payment  shall  commence  in  such  subsequent  calendar  year,  with  such
first installment to include and satisfy all installments that would have otherwise been made up to
such date assuming for such purpose that the installments had commenced on the first payroll date
following the termination date.

(2)

Benefits.  Upon timely and proper completion of appropriate forms and subject to
applicable  terms  and  conditions  under  the  Consolidated  Omnibus  Budget  Reconciliation  Act  of
1985,  as  amended  (“COBRA”),  Company  shall  continue  to  provide  Executive  health  insurance
coverage  at  no  cost  to  Executive,  until  the  earlier  to  occur  of  twelve  (12)  months  following
Executive’s termination date or the date Executive elects to participate in the group health plan of
another  employer.  Subject  to  the  Company’s  obligation  under  COBRA  to  provide  timely  notice,
Executive shall bear responsibility for applying for COBRA continuation coverage.

The severance payments and benefits described in Section 4(d) below shall be in lieu of, and not in
addition to, the severance payments and benefits described in this Section 4(c). Accordingly, in the event
that  Executive  is  eligible  for  the  severance  payments  and  benefits  under  Section  4(d)  below,  Executive
shall not be eligible for the severance payments and benefits under this Section 4(c).

(d)

Termination  by  Company  Without  Cause  or  by  Executive  for  Good  Reason  Following  a
Change of Control.  In the event that a Change of Control (as defined below) occurs, and within a period
of thirty (30) days prior to or one (1) year following the Change of Control either Executive’s employment
is terminated by Company other than for Cause, Disability or death, or Executive terminates Executive’s
employment  for  Good  Reason,  then,  in  addition  to  the  Accrued  Obligations,  Executive  shall  receive  the
following, subject to the terms and conditions in Section 4(e) below:

(1)

Severance Payments. Payment in an amount equal to Executive’s then-existing Base
Salary for a twelve (12) month period, less customary and required taxes and employment-related
deductions, paid in one lump sum amount on the first payroll date following the date on which the
separation agreement under Section 4(e) below becomes effective and non-revocable; provided that
such payment shall be made within sixty (60) days following the effective date of termination from
employment, and further provided that if the 60th day falls in the calendar year following the year
during which the termination or separation from service occurred, then the payment shall be made
in such subsequent calendar year.

(2)

Benefits Payments.    Upon  timely  and  proper  completion  of  appropriate  forms  and
subject  to  applicable  terms  and  conditions  under  COBRA,  Company  shall  continue  to  provide
Executive medical insurance coverage at no

6

cost  to  Executive,  until  the  earlier  to  occur  of  twelve  (12)  months  following  Executive’s
termination  date  or  the  date  Executive  elects  to  participate  in  the  group  health  plan  of  another
employer. Subject to the Company’s obligation under COBRA to provide timely notice, Executive
shall bear responsibility for applying for COBRA continuation coverage.

As used herein, a “Change of Control” shall mean the occurrence of any of the following events:
(i) a merger or consolidation of Company, whether or not approved by the Board, other than a merger or
consolidation  which  would  result  in  the  voting  securities  of  Company  outstanding  immediately  prior
thereto  continuing  to  represent  (either  by  remaining  outstanding  or  by  being  converted  into  voting
securities  of  the  surviving  entity  or  the  parent  of  such  entity)  more  than  50%  of  the  total  voting  power
represented by the voting securities of Company or such surviving entity or parent of such entity, as the
case may be, outstanding immediately after such merger or consolidation; (ii) the acquisition of more than
50%  of  the  voting  power  of  the  outstanding  securities  of  the  Company  by  one  or  more  other  entities,
unless the Company’s stockholders of record immediately prior to such acquisition will, immediately after
such acquisition, hold at least 50% of the voting power of the Company, provided that a bona fide equity
financing that the Board approves shall not constitute a Change of Control under this subsection (ii); or
(iii)  the  sale  or  disposition  by  Company  of  all  or  substantially  all  of  Company’s  assets  in  a  transaction
requiring Board approval.

The severance payments and benefits described in this Section 4(d) shall be in lieu of, and not in
addition to, the severance payments and benefits described in Section 4(c) above. Accordingly, in the event
that Executive is eligible for the severance payments and benefits under this Section 4(d), Executive shall
not be eligible for the severance payments and benefits under Section 4(c) above.

(e)

Execution of Separation Agreement.  Notwithstanding any provisions in this Agreement to
the contrary, Company shall not be obligated to pay Executive severance payments or benefits described in
this  Section  4  unless  Executive  has  executed  (without  revocation)  a  timely  separation  agreement,  which
shall  include  a  standard  release  of  claims,  the  “Separation  Agreement”);  provided  that  the  Separation
Agreement  shall  be  provided  to  Executive  within  ten  (10)  days  following  separation  from  service.
 Company shall not be obligated to pay Executive severance payments or benefits described in this Section
4 unless Executive has executed (without revocation) the separation agreement, and returned to Company
no later than sixty (60) days following Executive’s separation from service.

5.

Confidentiality Agreement.  In light of the competitive and proprietary aspects of the business of
Company,  and  as  a  condition  of  employment  hereunder,  Executive  agrees  to  execute  and  abide  by  the  At-Will
Employment,  Confidentiality  and  Invention  Assignment  Agreement  (the  “Confidentiality  Agreement”),  entered
into  between  Executive  and  Company  on  May  26,  2022,  a  copy  of  which  is  attached  hereto  as  Exhibit  A.
 Executive acknowledges that this Agreement constitutes a bona fide advancement within the Company and that
the Executive has been given at least two (2) weeks’ notice of the terms of the Confidentiality Agreement.

7

6.

Return of Property and Records.  Upon the termination of Executive’s employment hereunder, or if
Company otherwise requests at any time, Executive shall: (a) return to Company all tangible business information
and  copies  thereof  (regardless  how  such  Confidential  Information  or  copies  are  maintained),  and  (b)  deliver  to
Company any property of Company which may be in Executive’s possession, including, but not limited to, cell
phones,  smart  phones,  laptops,  products,  materials,  memoranda,  notes,  records,  reports  or  other  documents  or
photocopies of the same.

7.

Taxation.

(a)

The intent of the parties is that payments and benefits under this Agreement comply with or
otherwise  be  exempt  from  Section  409A  and,  accordingly,  to  the  maximum  extent  permitted,  this
Agreement  will  be  interpreted  to  be  either  exempt  from  or  in  compliance  therewith,  so  that  it  shall  not
cause  adverse  tax  consequences  for  Executive  with  respect  to  Section  409A,  and  any  successor  statute,
regulation  and  guidance  thereto.    Executive  acknowledges  and  agrees  that  Company  does  not  guarantee
the  tax  treatment  or  tax  consequences  associated  with  any  payment  or  benefit  arising  under  this
Agreement, including but not limited to consequences related to Section 409A.

(b)

In the event that the payments or benefits set forth in Section 4 of this Agreement constitute
“non-qualified  deferred  compensation”  subject  to  Section  409A,  then  the  following  conditions  apply  to
such payments or benefits: (i) any termination of Executive’s employment triggering payment of benefits
under Section 4 of this Agreement must constitute a “separation from service” under Section 409A(a)(2)
(A)(i) of the Code and Treas. Reg. §1.409A-1(h) before distribution of such benefits can commence; to the
extent  that  the  termination  of  Executive’s  employment  does  not  constitute  a  separation  of  service  under
Section 409A(a)(2)(A)(i) of the Code and Treas. Reg. §1.409A-1(h) (as the result of further services that
are reasonably anticipated to be provided by Executive to Company at the time Executive’s employment
terminates), any such payments under Section 4 of this Agreement that constitute deferred compensation
under Section 409A shall be delayed until after the date of a subsequent event constituting a separation of
service  under  Section  409A(a)(2)(A)(i)  of  the  Code  and  Treas.  Reg.  §1.409A-1(h);  for  purposes  of
clarification, this Section 7(b) shall not cause any forfeiture of benefits on Executive’s part, but shall only
act  as  a  delay  until  such  time  as  a  “separation  from  service”  occurs;  and  (ii)  notwithstanding  any  other
provision  with  respect  to  the  timing  of  payments  under  Section  4  of  this  Agreement  if,  at  the  time  of
Executive’s  termination,  Executive  is  deemed  to  be  a  “specified  employee”  of  Company  (within  the
meaning  of  Section  409A(a)(2)(B)(i)  of  the  Code),  then  limited  only  to  the  extent  necessary  to  comply
with  the  requirements  of  Section  409A,  any  payments  to  which  Executive  may  become  entitled  under
Section  4  of  this  Agreement  which  are  subject  to  Section  409A  (and  not  otherwise  exempt  from  its
application)  shall  be  withheld  until  the  first  (1st)  business  day  of  the  seventh  (7th)  month  following  the
termination of Executive’s employment, at which time Executive shall be paid an aggregate amount equal
to the accumulated, but unpaid, payments otherwise due to Executive under the terms of Section 4 of this
Agreement.

(c)

It is intended that each installment of the payments and benefits provided under Section 4
of  this  Agreement  shall  be  treated  as  a  separate  “payment”  for  purposes  of  Section  409A.    Neither
Company nor Executive shall have the right to accelerate or defer

8

the  delivery  of  any  such  payments  or  benefits  except  to  the  extent  specifically  permitted  or  required  by
Section  409A.    Notwithstanding  any  other  provision  of  this  Agreement  to  the  contrary,  this  Agreement
shall be interpreted and at all times administered in a manner that avoids the inclusion of compensation in
income  under  Section  409A,  or  the  payment  of  increased  taxes,  excise  taxes  or  other  penalties  under
Section 409A.  The parties intend this Agreement to be in compliance with Section 409A.

(d)

All  reimbursements  that  would  be  considered  nonqualified  deferred  compensation  under
Section  409A  and  provided  under  this  Agreement  shall  be  made  or  provided  in  accordance  with  the
requirements of Section 409A including, where applicable, the requirement that: (i) any reimbursement is
for  expenses  incurred  during  Executive’s  lifetime  (or  during  a  shorter  period  of  time  specified  in  this
Agreement); (ii) the amount of expenses eligible for reimbursement during a calendar year may not affect
the expenses eligible for reimbursement in any other calendar year; (iii) the reimbursement of an eligible
expense  shall  be  made  no  later  than  the  last  day  of  the  calendar  year  following  the  year  in  which  the
expense is incurred; and (iv) the right to reimbursement or in kind benefits is not subject to liquidation or
exchange for another benefit.

(e)

If any payment or benefit Executive would receive under this Agreement, when combined
with any other payment or benefit Executive receives pursuant to a Change of Control (for purposes of this
Section  7(e),  a  “Payment”)  would:  (i)  constitute  a  “parachute  payment”  within  the  meaning  of  Section
280G the Code; and (ii) but for this sentence, be subject to the excise tax imposed by Section 4999 of the
Code (the “Excise Tax”), then such Payment shall be either: (A) the full amount of such Payment; or (B)
such  lesser  amount  as  would  result  in  no  portion  of  the  Payment  being  subject  to  the  Excise  Tax,
whichever  of  the  foregoing  amounts,  taking  into  account  the  applicable  federal,  state  and  local
employments taxes, income taxes and the Excise Tax, results in Executive’s receipt, on an after-tax basis,
of  the  greater  amount  of  the  Payment  notwithstanding  that  all  or  some  portion  of  the  Payment  may  be
subject to the Excise Tax.  With respect to subsection (B), if there is more than one method of reducing the
payment as would result in no portion of the Payment being subject to the Excise Tax, then Executive shall
determine  which  method  shall  be  followed,  provided  that  if  Executive  fails  to  make  such  determination
within  thirty  (30)  days  after  Company  has  sent  Executive  written  notice  of  the  need  for  such  reduction,
Company may determine the amount of such reduction in its sole discretion.

8.

Miscellaneous.

(a)

Representations.  Executive represents and warrants to the Company that (i) the execution,
delivery  and  performance  of  this  Agreement  by  Executive  does  not  and  will  not  conflict  with,  breach,
violate or cause a default under any contract, agreement, instrument, order, judgment or decree to which
Executive is a party or by which Executive is bound, and (ii) Executive is not a party to or bound by any
employment agreement, noncompetition agreement or confidentiality agreement with any other person or
entity (other than any such agreement with any affiliate or predecessor of the Company.

(b)

Arbitration.  Executive shall execute and deliver a Mutual Arbitration Agreement with the

Company, a form of which is attached hereto as Exhibit B.

9

(c)

Entire  Agreement.    This  Agreement  and  Exhibits  attached  hereto,  are  intended  to  be  the
final, complete, and exclusive statement of the terms of Executive’s employment by the Company.  This
Agreement  supersedes  all  other  prior  and  contemporaneous  agreements,  including  Executive’s  May  3,
2022 Engagement Letter and Offer of Employment, and related amendments, and statements pertaining in
any manner to the employment of Executive and it may not be contradicted by evidence of any prior or
contemporaneous  statements  or  agreements.    Executive  acknowledges  that  he  does  not  rely  upon  any
representations, oral or written, concerning the terms of his employment by the Company.  To the extent
that the practices, policies, or procedures of the Company, now or in the future, apply to Executive and are
inconsistent with the terms of this Agreement, the provisions of this Agreement shall control.

(d)

Amendments, Waivers.  This Agreement may only be modified by an instrument in writing,
signed by Executive and by a duly authorized representative of the Company other than Executive.  No
failure  to  exercise  and  no  delay  in  exercising  any  right,  remedy,  or  power  under  this  Agreement  shall
operate as a waiver thereof, nor shall any single or partial exercise of any right, remedy, or power under
this Agreement preclude any other or further exercise thereof, or the exercise of any other right, remedy, or
power provided herein or by law or in equity.

(e)

Assignment; Successors and Assigns.  Executive agrees that the Executive will not assign,
sell, transfer, delegate or otherwise dispose of, whether voluntarily or involuntarily, or by operation of law,
any rights, or obligations under this Agreement, nor shall Executive’s rights be subject to encumbrance or
the claims of creditors.  Any purported assignment, transfer, or delegation by Executive shall be null and
void.  Nothing in this Agreement shall prevent the consolidation of the Company with, or its merger into,
any other corporation or entity, or the sale by the Company of all or substantially all of its properties or
assets,  or  the  assignment  by  the  Company  of  this  Agreement  and  the  performance  of  its  obligations
hereunder to any affiliate or successor in interest, provided specifically that the Company may at any time
assign  all  of  its  rights  and  obligations  hereunder  (including  but  not  limited  to  the  right  to  receive
Executive’s  services  as  provided  hereunder)  to  a  third  party  purchaser.    Subject  to  the  foregoing,  this
Agreement  shall  be  binding  upon  and  shall  inure  to  the  benefit  of  the  parties  and  their  respective  heirs,
legal  representatives,  successors,  and  permitted  assigns,  and  shall  not  benefit  any  person  or  entity  other
than those enumerated above.

(f)

Notices.  All notices and other communications required or permitted to be given hereunder
shall be in writing and shall be deemed to have been duly given (i) upon receipt, if delivered personally or
via courier, (ii) upon confirmation of receipt, if given by electronic mail, and (iii) on the third business day
following mailing, if mailed first class, postage prepaid, registered, or certified mail from a United States
address as follows or at such other address as each party hereafter designates:

10

to the Company at:

Attn:  Chief Executive Officer
Eyenovia, Inc.
295 Madison Avenue, Suite 2400
New York, NY 10017

and to Executive at:

Bren Kern
[***]

(g)

Severability;  Enforcement.    If  any  provision  of  this  Agreement,  or  its  application  to  any
person, place, or circumstance, is held by an arbitrator to be invalid, unenforceable, or void, such provision
shall  be  enforced  (by  blue  penciling  or  otherwise)  to  the  greatest  extent  permitted  by  law,  and  the
remainder  of  this  Agreement  and  such  provision  as  applied  to  other  persons,  places,  and  circumstances
shall remain in full force and effect.

(h)

Governing  Law.    This  agreement  and  the  rights  and  obligations  of  the  company  and
executive hereunder shall be determined under, governed by, and construed in accordance with the laws of
the  state  of  Oregon  as  applied  to  agreements  among  Oregon  residents  entered  into  and  to  be  performed
entirely within Oregon.

(i)

Executive Acknowledgment.  Executive acknowledges (i) that the Executive has consulted
with  independent  counsel  of  the  Executive’s  own  choice  concerning  this  Agreement  and  (ii)  that  the
Executive has read and understands this Agreement, is fully aware of its legal effect, and has entered into
it freely based on the Executive’s own judgment.

(j)

Counterparts.    This  Agreement  may  be  executed  by  the  parties  hereto  in  separate
counterparts, each of which when so executed and delivered shall be an original, but all such counterparts
shall together constitute one and the same instrument.  Delivery of an executed counterpart of the signature
page to this Agreement by facsimile shall be as effective as delivery of a manually executed counterpart of
this Agreement; provided, however, that any party so delivering an executed counterpart by facsimile shall
thereafter  promptly  deliver  a  manually  executed  counterpart  of  this  Agreement  to  the  other  parties,  but
failure  to  deliver  such  manually  executed  counterpart  shall  not  affect  the  validity,  enforceability  and
binding effect of this Agreement.

11

IN  WITNESS  WHEREOF,  Executive  and  the  Company,  by  its  duly  authorized  agent,  have  each  placed

their signatures below.

Eyenovia, Inc.

/s/ Michael Rowe
By: Michael Rowe
Its: Chief Executive Officer

Executive

/s/ Bren Kern
Bren Kern

12

EXHIBIT A

CONFIDENTIALITY AGREEMENT

B-1

EXHIBIT B

MUTUAL ARBITRATION AGREEMENT

Please Read Carefully – By Signing This Document You Give Up Certain Legal Rights

1.

Eyenovia, Inc., (the “Company”) and the undersigned Employee (“Employee”) have entered into
this Mutual Agreement to Arbitrate Claims (“Agreement”) in order to establish and gain the benefits of a timely,
impartial,  and  cost-effective  dispute  resolution  procedure.    Employee  understands  that  any  reference  in  this
Agreement  to  the  Company  will  also  be  a  reference  to  any  and  all  benefit  plans,  the  benefit  plans’  sponsors,
fiduciaries, administrators, affiliates, and all successors and assigns of any of them.

2.

Claims  Covered  by  the  Agreement:    The  Company  and  Employee  mutually  consent  to  the
resolution  by  final  and  binding  arbitration  of  all  claims  or  controversies  (“claims”)  arising  out  of  Employee’s
employment (or termination) that the Company may have against Employee or that Employee may have against
the Company or its officers, directors, employees, or agents.  Final and binding arbitration shall provide the sole
and exclusive remedy and forum for all such claims.  The claims covered by this Agreement include, but are not
limited to:  (i) claims for discrimination or harassment on the basis of ancestry, age, color, marital status, medical
condition, physical or mental disability, national origin, race, religion, pregnancy, sexual orientation, or any other
characteristic  protected  by  applicable  law;  (ii)  claims  for  retaliation;  (iii)  claims  for  breach  of  any  contract  or
covenant (express or implied); (iv) claims for wages or other compensation due; (v) claims for benefits (except
where  an  employee  benefit  or  pension  plan  specifies  that  its  claim  procedure  shall  culminate  in  a  resolution
procedure  different  from  this  one);  (vi)  claims  for  violation  of  any  federal,  state,  or  other  governmental  law,
statute, regulation or ordinance now in existence, or hereinafter enacted, and amended from time to time; (vii) any
tort  claims  (including,  but  not  limited  to,  negligent  or  intentional  injury,  defamation,  and  termination  of
employment  in  violation  of  public  policy),  and  (viii)  individual  claims  for  relief  under  the  Private  Attorneys
General Act (PAGA) or any other similar federal, state, or local law.

3.

Waiver  of  Right  to  Court  or  Jury  Trial  and  for  Class  Action  Relief:    The  Company  and
Employee agree to give up their respective rights to have the above-mentioned claims decided in a court of
law before a judge or jury or by administrative proceeding, and instead are accepting and agreeing to the
use of final and binding arbitration.  The sole exception to the foregoing is a hearing before the California
Labor Commissioner on a claim for unpaid wages to the extent such agency has jurisdiction; however, any
subsequent  proceeding  resulting  from  such  a  hearing  that  would  otherwise  be  heard  in  a  court  of  law,
including any challenge or appeal of a decision rendered in such hearing, is subject to this Agreement and
must be arbitrated.  Employee also agrees and understands that Employee waives any right to bring claims
as  a  class  representative,  or  as  a  member  of  a  collective  action,  and  that  any  claims  that  Employee  may
bring must be brought solely in the Employee’s individual capacity.

4.

Claims Not Covered by the Agreement:  This Agreement does not cover:  (i) claims by Employee
for workers’ compensation or unemployment insurance (an exclusive government-created remedy exists for these
claims); (ii) claims for unpaid compensation or benefits within the

B-2

jurisdiction of the California Department of Labor Standards Enforcement; (iii) and (iv) claims which even in the
absence of the Agreement could not have been litigated in court or before any administrative proceeding under
applicable  federal,  state  or  local  law.    Nothing  in  this  Agreement  precludes  either  party  from  filing  a  charge  or
complaint with any state or federal administrative agency that prosecutes a claim on behalf of the government, for
purposes of assisting or cooperating with such agency in its investigation or prosecution of charges or complaints.
 However, the parties waive their right to any personal remedy or relief as a result of such charges or complaints
brought by such prosecuting agencies, to the extent that is permissible under law.

5.

Notice  of  Claims  and  Statute  of  Limitations:   All  disputes  between  Employee  and  the  Company
(and its affiliates, shareholders, directors, officers, employees, agents, successors, attorneys, and assigns) relating
to Employee’s services with the Company or this Agreement, will be resolved by final and binding arbitration to
the fullest extent permitted by law.  Except as otherwise provided in this Agreement, the arbitration provisions are
to apply to the resolution of disputes that otherwise would not be resolved in a court of law.  All disputes must be
brought within the applicable statute of limitations established by law and all claims must be sent via registered or
certified  mail,  and  shall  identify  and  describe  the  nature  of  all  claims  asserted  and  the  facts  upon  which  such
claims are based.  Failure to comply with the requirements of this Section 4 may constitute a waiver of all rights
that the party seeking arbitration may have against the other party.

6.

Arbitration  Procedures:    The  arbitration  will  be  conducted  in  accordance  with  the  then-existing
JAMS  Employment  Arbitration  Rules  &  Procedures,  and  as  augmented  in  this  Agreement.   Arbitration  will  be
initiated  as  provided  by  the  JAMS  Employment  Rules.    JAMS  Employment  Rules  can  be  found  at
jamsadr.com/rules-employment-arbitration.  Either Party may bring an action in court to compel arbitration under
this Agreement and to enforce an arbitration award.  Otherwise, neither Party will initiate or prosecute any lawsuit
or  administrative  action  in  any  way  related  to  any  applicable  dispute  or  claim,  except  as  set  forth  in  this
Agreement.  All disputes or claims subject to arbitration will be decided by a single arbitrator.  The arbitrator will
be selected by mutual agreement of the Parties within thirty (30) days of the effective date of the notice initiating
the  arbitration.    If  the  Parties  cannot  agree  on  an  arbitrator,  then  the  complaining  Party  will  notify  JAMS  and
request  selection  of  an  arbitrator  in  accordance  with  the  JAMS  Employment  Rules  or  other  applicable  JAMS
rules.  The arbitrator will only have authority to award equitable relief, damages, costs, and fees as a court would
have for the particular claims asserted, and any action of the arbitrator in contravention of this limitation may be
the subject of court appeal by the aggrieved Party.  All other aspects of the arbitrator’s ruling will be final.

7.

Arbitration Decision:  The Arbitrator will issue a decision or award in writing, stating the essential
findings of fact and conclusions of law.  Except as may be permitted or required by law, all proceedings and all
documents prepared in connection with any arbitration will be confidential and the arbitration subject matter will
not be disclosed to any person other than the Parties to the proceedings, their counsel, witnesses and experts, the
arbitrator, and, if involved, the court and court staff.  The Parties will stipulate to all arbitration and court orders
necessary to effectuate these confidentiality provisions.  A court of competent jurisdiction will have the authority
to enter a judgment upon the award made pursuant to the arbitration or applicable arbitration appeal.

B-3

8.

Place  of  Arbitration:    All  arbitration  proceedings  will  be  conducted  at  a  JAMS  office  located

nearest to the location where the Employee was performing services for the Company.

9.

Representation / Attorneys’ Fees:  Each party may be represented in the arbitration by an attorney
or  other  representative  selected  by  the  party.    Each  party  shall  be  responsible  for  its  own  attorneys’  or
representatives’ fees, if any.  However, if any party prevails on a statutory claim that affords the prevailing party
attorneys’  fees,  the  arbitrator  may  award  reasonable  attorneys’  fees  to  the  prevailing  party  in  accordance  with
applicable law.

10.

Discovery  and  Information  Exchange:    The  arbitrator  shall  have  discretion  to  order  the  scope  of
discovery and the pre-hearing exchange of information, consistent with the JAMS rules.  The parties may engage
in any method of discovery as outlined in the Federal Rules of Civil Procedure (exclusive of Rule 26(a)).  Such
discovery includes discovery sufficient to arbitrate adequately a claim, including access to essential and relevant
documents  and  witnesses  and  the  parties  expressly  empower  the  arbitrator  to  issue  third-party  document  and
deposition subpoenas.  Discovery disputes are subject to the Federal Rules of Evidence and the Federal Rules of
Civil Procedure.

11.

Subpoenas:    Each  party  shall  have  the  right  to  subpoena  witnesses  and  documents  for  the
arbitration  (including  subpoenas  to  third  parties  for  documents  and  depositions)  and  to  issue  document  and
testimonial subpoenas to third parties.

12.

Injunctive Relief:    Nothing  in  this  Agreement  is  intended  to  prevent  either  party  from  obtaining
injunctive  or  other  emergent  relief  in  a  court  to  prevent  irreparable  harm  pending  the  conclusion  of  any  such
arbitration.

13.

Arbitrator Fees and Costs:  If Employee initiates the arbitration, the Company will bear the cost of
the arbitrator and the administrative fees associated with the arbitration proceeding. However, the Employee will
be  responsible for the  portion  of  the  initial  filing  fee  equivalent  to  the  cost  of a filing fees Employee would be
required to pay if the dispute were decided in a court of law.

14.

Federal Arbitration Act:  This Agreement is made under the provisions of the Federal Arbitration
Act (9 U.S.C., Section 1-14) and will be construed and governed accordingly.  Questions of arbitrability (that is
whether an issue is subject to arbitration under this Agreement) shall be decided by the arbitrator.

15.

Consideration:    The  Company’s  offer  of  employment  to  Employee,  or  continued  employment  of
Employee, and the mutual promises of the Company and Employee to arbitrate claims covered by this Agreement
rather than to litigate them, provide good and sufficient consideration for this Agreement.

16.

Construction:  Should any part of this Agreement be found to be unenforceable, such portion shall

be severed from the Agreement, and the remaining portions shall continue to be enforceable.

B-4

17.

Sole  and  Entire  Agreement:    This  Agreement  expresses  the  entire  Agreement  of  the  parties
concerning  the  subject  matter  hereof  and  there  are  no  other  agreements,  oral  or  written,  concerning  arbitration,
except  as  provided  herein.    This  Agreement  is  not,  and  shall  not  be  construed  to  create  any  contract  of
employment, express or implied.

18.

Requirements  for  Modification  or  Revocation:    This  Agreement  to  arbitrate  shall  survive  the
termination of Employee’s employment.  It can only be revoked or modified by a writing signed by the Board of
Directors of the Company and Employee, which specifically states an intent to revoke or modify this Agreement.

19

Feedback.  The Company desires this Agreement to be as clear and as straightforward as possible
given the important subject matter.  If you have any questions about this Agreement or have any suggestions on
how the Company can modify it to improve your or your colleagues’ understanding of its terms, please feel free to
contact your supervisor or any manager or authorized Company officer at any time.

You  are  not  obligated  to  enter  into  this  Agreement.    You  also  have  the  opportunity  to  request  changes  to  this
Agreement before you sign it.  Please bring any such requested changes to the attention of the Company before
you sign it.

By signing below, you represent:

(cid:0)  You have carefully read this agreement, you understand its terms and you agree that all changes you have

requested (if any) have been made to this Agreement.

(cid:0)  You have been given the opportunity to consult with legal counsel about this Agreement.

(cid:0)  You have been given sufficient time to read and understand this Agreement before signing it.

/s/ Bren Kern
Bren Kern

Eyenovia, Inc.

/s/ Michael Rowe
By: Michael Rowe
Its: Chief Executive Officer

12/18/2022
Date

12/19/2022
Date

B-5

Exhibit 23.1

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We consent to the incorporation by reference in the Registration Statements of Eyenovia, Inc. on Form S-3 (File No. 333-229365, File
No. 333-237790, File No. 333-261638 and File No. 333-268832) and Form S-8 (File No. 333-227049, File No. 333-233278, File No.
333-233280, File No. 333-246288, File No. 333-261035 and File No. 333-266823) of our report dated March 31, 2023, which includes
an  explanatory  paragraph  as  to  the  Company’s  ability  to  continue  as  a  going  concern,  with  respect  to  our  audits  of  the  financial
statements of Eyenovia, Inc. as of December 31, 2022 and 2021 and for each of the two years in the period ended December 31, 2022,
which report is included in this Annual Report on Form 10-K of Eyenovia, Inc. for the year ended December 31, 2022.

Our  report  on  the  financial  statements  refers  to  a  change  in  the  method  of  accounting  for  leases  in  2022  due  to  the  adoption  of  the
guidance in ASC Topic 842, Leases effective January 1, 2022.

/s/ Marcum LLP

Marcum LLP
New York, NY
March 31, 2023

Exhibit 31.1

CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Michael Rowe, certify that:

1.

I have reviewed this annual report on Form 10-K of Eyenovia, Inc. for the year ended December 31, 2022;

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

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all

material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as

defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this report is being prepared;

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

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

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the

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

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which

are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: March 31, 2023

/s/ Michael Rowe
Name: Michael Rowe
Title Chief Executive Officer
(Principal Executive Officer)

    
    
 
Exhibit 31.2

CERTIFICATION OF THE PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, John Gandolfo, certify that:

1.

I have reviewed this annual report on Form 10-K of Eyenovia, Inc. for the year ended December 31, 2022;

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

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all

material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as

defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this report is being prepared;

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

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

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the

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

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which

are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date: March 31, 2023

/s/ John Gandolfo
Name: John Gandolfo
Title Chief Financial Officer
(Principal Financial and Accounting Officer)

    
    
 
CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the annual report of Eyenovia, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2022,
as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael Rowe, Chief Executive Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to my
knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; 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 31, 2023

/s/ Michael Rowe
Name: Michael Rowe
Title Chief Executive Officer
(Principal Executive Officer)

    
    
 
Exhibit 32.2

CERTIFICATION OF THE PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the annual report of Eyenovia, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2022,
as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John Gandolfo, Chief Financial Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to my
knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; 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 31, 2023

/s/ John Gandolfo
Name: John Gandolfo
Title Chief Financial Officer
(Principal Financial and Accounting Officer)