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Ethos Technologies Inc.

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FY2019 Annual Report · Ethos Technologies Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)
☒

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

For the fiscal year ended December 31, 2019
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: 001-37378

ATYR PHARMA, INC.

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

3545 John Hopkins Court, Suite #250, San Diego, CA
(Address of principal executive offices)

20-3435077
(I.R.S. Employer
Identification No.)

92121
(Zip Code)

Registrant’s telephone number, including area code (858) 731-8389

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

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

Trading Symbol
LIFE

Name of each exchange on which registered
The Nasdaq Capital Market

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

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

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 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  ☐  Accelerated filer  ☐  Non-accelerated filer  ☒  Smaller reporting company  ☒  Emerging growth company  ☒

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

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

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

The  aggregate  market  value  of  the  registrant’s  common  stock  held  by  non-affiliates  of  the  registrant  was  approximately  $10,206,392  based  on  the  closing  price  of  the
registrant’s common stock on the Nasdaq Capital Market of $5.13 per share on June 28, 2019, the last business day of the registrant’s most recently completed second quarter. Shares
of common stock held by each executive officer and director have been excluded from this calculation. This determination of affiliate status may not be conclusive for other purposes.

The number of outstanding shares of the registrant’s common stock, par value $0.001 per share, as of March 19, 2020 was 9,352,498.

Portions of the registrant’s proxy statement to be filed with the Securities and Exchange Commission (SEC), pursuant to Regulation 14A in connection with the registrant’s
2020 Annual Meeting of Stockholders, which will be filed subsequent to the date hereof, are incorporated by reference into Part III of this annual report on Form 10-K. Such proxy
statement will be filed with the SEC not later than 120 days following the end of the registrant’s fiscal year ended December 31, 2019.

DOCUMENTS INCORPORATED BY REFERENCE

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ATYR PHARMA, INC.

ANNUAL REPORT ON FORM 10-K

For the Fiscal Year Ended December 31, 2019

Table of Contents

PART I
Item 1
Item 1A
Item 1B
Item 2
Item 3
Item 4

PART II
Item 5

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

PART III
Item 10
Item 11
Item 12
Item 13
Item 14

PART IV
Item 15
Item 16
Signatures

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

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

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

Exhibits, Financial Statement Schedules
Form 10-K Summary

Page

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In this Annual Report on Form 10-K (Annual Report), unless the context requires otherwise, "aTyr Pharma," “aTyr,” "Company," "we," "our," and

"us" means aTyr Pharma, Inc. and our subsidiary, Pangu BioPharma Limited.

The market data and certain other statistical information used in this Annual Report are based on independent industry publications, governmental
publications,  reports  by  market  research  firms  or  other  independent  sources.  Some  data  are  also  based  on  our  good  faith  estimates.    Information  that  is
based on estimates, forecasts, projections, market research or similar methodologies is inherently subject to uncertainties and actual events or circumstances
may differ materially from events and circumstances reflected in this information.

We  own  various  U.S.  federal  trademark  applications  and  unregistered  trademarks,  including  our  company  name.  All  other  trademarks  or  trade
names referred to in this Annual Report are the property of their respective owners. Solely for convenience, the trademarks and trade names in this Annual
Report are referred to without the symbols  ® and ™, but such references should not be construed as any indicator that their respective owners will not
assert, to the fullest extent under applicable law, their rights thereto.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forward-Looking Statements

In addition to historical information, this Annual Report and the information incorporated herein by reference contains forward-looking statements
within the meaning of Section 27A of the Securities Act of 1933, as amended (the Securities Act) and Section 21E of the Securities Exchange Act of 1934,
as amended (the Exchange Act) including statements regarding our business, our financial position, the research and development of biopharmaceutical
products, the timing of clinical trial activities and other statements describing our goals, expectations, intentions or beliefs. These statements include but are
not limited to statements under the captions “Business” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, as
well  as  other  sections  in  this  Annual  Report.  Such  statements  reflect  our  current  views  and  assumptions  and  are  subject  to  risks  and  uncertainties,
particularly those inherent in the process of developing and commercializing biopharmaceutical products. Actual results could differ materially from those
discussed  in  this  Annual  Report.  Factors  that  could  cause  or  contribute  to  such  differences  include,  but  are  not  limited  to,  those  identified  in  Item  1A
entitled  “Risk  Factors”  beginning  on  page  23  of  this  Annual  Report,  as  well  as  those  discussed  in  our  other  filings  with  the  Securities  and  Exchange
Commission (SEC) including our Quarterly Reports on Form 10-Q. As a result, you are cautioned not to unduly rely on these forward-looking statements.
We disclaim any duty to update any forward-looking statement to reflect events or circumstances that occur after the date on which such statement is made.

3

 
Item 1. Business.

PART I

We are a biotherapeutics company engaged in the discovery and development of innovative medicines based on novel immunological pathways.
We have concentrated our research and development efforts on a newly discovered area of biology, the extracellular functionality and signaling pathways of
tRNA synthetases. Built on more than a decade of foundational science on extracellular tRNA synthetase biology and its effect on immune responses, we
have built a global intellectual property estate directed to a potential pipeline of protein compositions derived from 20 tRNA synthetase genes and their
extracellular targets, such as neuropilin-2 (NRP2).

Our primary focus is on ATYR1923, a clinical stage product candidate which binds to the NRP2 receptor and is designed to down regulate immune
engagement in interstitial lung diseases (ILDs). ATYR1923, a fusion protein comprised of the immuno-modulatory domain of histidyl tRNA synthetase
(HARS) fused to the fragment cystallizable (FC) region of a human antibody, is a selective modulator of NRP2 that downregulates the innate and adaptive
immune  response  in  inflammatory  disease  states.  We  are  developing  ATYR1923  as  a  potential  therapeutic  for  patients  with  ILDs,  a  group  of  immune-
mediated  disorders  that  cause  progressive  fibrosis  of  the  lung  tissue.    We  selected  pulmonary  sarcoidosis  as  our  first  ILD  indication  and  are  currently
enrolling a proof-of-concept Phase 1b/2a clinical trial in patients. The study has been designed to evaluate the safety, tolerability and immunogenicity of
multiple doses of ATYR1923 and to evaluate established clinical endpoints and certain biomarkers to assess preliminary activity of ATYR1923. A blinded
interim analysis of safety and tolerability, the primary endpoint of our ongoing Phase 1b/2a clinical trial, showed study drug (ATYR1923 or placebo) was
observed  to  be  generally  well  tolerated  with  no  drug-related  serious  adverse  events  (SAEs),  consistent  with  the  earlier  Phase  1  study  results  in  healthy
volunteers. The final results of our current Phase 1b/2a clinical trial will guide future development of ATYR1923 in pulmonary sarcoidosis and provide
insight for the potential of ATYR1923 in other ILDs, such as chronic hypersensitivity pneumonitis (CHP) and connective tissue disease ILD (CTD-ILD).

In  January  2020,  we  entered  into  a  license  with  Kyorin  Pharmaceutical  Co.,  Ltd.  (Kyorin)  for  the  development  and  commercialization  of
ATYR1923 for ILDs in Japan. Under the collaboration and license agreement with Kyorin (the Kyorin Agreement), Kyorin received an exclusive right to
develop  and  commercialize  ATYR1923  in  Japan  for  all  forms  of  ILDs.  We  received  an  $8.0  million  upfront  payment  and  we  are  eligible  to  receive  an
additional $167.0 million in the aggregate upon achievement of certain development, regulatory and sales milestones, as well as tiered royalties ranging
from  the  mid-single  digits  to  mid-teens  on  net  sales  in  Japan.  Under  the  terms  of  the  Kyorin  Agreement,  Kyorin  will  fund  all  research,  development,
regulatory, marketing and commercialization activities in Japan, as well as support our global development efforts for ATYR1923.

In conjunction with our clinical development of ATYR1923, we have in parallel been expanding our knowledge of NRP2 antibodies and tRNA

synthetases.

NRP2 is a receptor that plays a key role in lymphatic development and in regulating inflammatory responses. In many forms of cancer, high NRP2
expression is associated with worse outcomes. NRP2 can interact with multiple ligands and coreceptors to influence their functional roles. We are actively
investigating  NRP2  receptor  biology,  both  internally  and  in  collaboration  with  key  academic  thought  leaders,  to  identify  new  product  candidates  for  a
variety of disease settings, including cancer, inflammation, and lymphangiogenesis. We have generated a panel of certain NRP2 antibodies that we believe
have potential therapeutic value in oncology and are currently evaluating such antibodies in experimental models. We are also working closely with other
collaborators  and  academia  to  further  research  in  these  areas.  For  example,  in  January  2019,  we  expanded  a  successful  pilot  study  and  entered  into  a
research collaboration with the University of Nebraska Medical Center (UNMC) and Dr. Kaustubh Datta, who has published extensively in the field of
NRP2  biology.  In  October  2019,  we  entered  into  a  research  collaboration  with  Dr.  Diane  Bielenberg  at  Boston  Children’s  Hospital,  an  expert  in  NRP2
biology, to examine the therapeutic efficacy of anti-NRP2 antibodies in potential new roles and indications. Dr. Bielenberg’s research will initially explore
conditions  characterized  by  inappropriate  smooth  muscle  contractility,  such  as  urinary  incontinence  and  gastrointestinal  tract  motility  disorders,  where
current treatments often have limited efficacy and serious side effects.

Our continued research of tRNA synthetases is being conducted through both industry and academic collaborations. In March 2019, we entered into
a  research  collaboration  and  option  agreement  with  CSL  Behring  (CSL)  for  the  development  of  product  candidates  derived  from  up  to  four  tRNA
synthetases from our preclinical pipeline. Under the terms of the collaboration, CSL is obligated to fund all research and development activities and will
pay a total of $4.25 million per synthetase program ($17.0 million if all four synthetase programs advance) in option fees based on achievement of research
milestones and CSL’s determination to continue development.

4

Therapeutic Candidate Pipeline

Strategy

Key elements of our strategy include the following:

Develop  ATYR1923  to  address  unmet  medical  needs  within  interstitial  lung  diseases.  We  believe  that  by  establishing  proof-of-concept  in
pulmonary  sarcoidosis,  we  can  gain  insight  to  the  potential  of  ATYR1923  in  other  ILDs,  such  as  CHP  and  CTD-ILD.  Our  resources  are  devoted  to
completing our ATYR1923 Phase 1b/2a clinical trial and, if that trial is successful, we believe we can expedite development of ATYR1923 for pulmonary
sarcoidosis towards regulatory approval. In addition, success in our ATYR1923 Phase 1b/2a trial and our Kyorin Agreement, could give us the opportunity
to potentially launch additional Phase 2 clinical trials for both CHP and CTD-ILD.

Expand our knowledge on the therapeutic potential of NRP2 antibodies by utilizing our leadership position in this emerging area of biology.
NRP2  is  a  receptor  that  plays  a  key  role  in  lymphatic  development  and  in  regulating  inflammatory  responses.  In  many  forms  of  cancer,  high  NRP2
expression is associated with worse outcomes. These associations may represent new therapeutic drug opportunities. We are committed to translating this
groundbreaking area of newly discovered biology to therapeutic applications, both with our internal research and through academic collaborations, such as
our research collaboration with Dr. Beilenberg and Boston Children’s Hospital.

Build a diverse pipeline of biologics based on our understanding of extracellular tRNA synthetase biology. We continue to deepen our expertise
in production of biologic product candidates based on tRNA synthetases with the goal of developing programs with multiple therapeutic modalities.  We
intend to work with both industry and academic collaborators to further product development in this area. Our collaboration with CSL will explore the
potential to develop programs from up to four additional tRNA synthetases from our preclinical pipeline.

ATYR1923

Overview of ATYR1923

We  are  initially  developing  ATYR1923  as  a  potential  therapeutic  for  patients  with  ILD,  a  group  of  immune-mediated  disorders  that  cause
progressive  fibrosis  of  the  lung  tissue.  ATYR1923  is  a  selective  modulator  of  NRP2  that  downregulates  the  innate  and  adaptive  immune  response  in
inflammatory disease states. We announced data from a first-in-human Phase 1 clinical trial of ATYR1923 in June 2018. This randomized, double-blind,
placebo-controlled  study  investigated  the  safety,  tolerability,  immunogenicity,  and  pharmacokinetics  (PK)  of  intravenous  ATYR1923  in  36  healthy
volunteers. The results indicate that the drug was generally well-tolerated at all dose levels tested, with no significant adverse events and the observed PK
profile supports the potential for a once-monthly dosing regimen.

5

 
In parallel with the Phase 1 clinical trial, we demonstrated the therapeutic potential of ATYR1923 in a number of preclinical models of lung injury
and inflammation in rodents. For example, we presented the positive results in a mouse bleomycin lung injury model and a rat bleomycin lung injury model
at the 2017 and 2018 American Thoracic Society (ATS) Annual Meetings, respectively. In addition, we presented positive findings in a sclerodermatous
chronic  graft  versus  host  disease  model  at  the  Scleroderma  Foundation’s  2018  National  Patient  Conference.  At  the  2019  ATS  Annual  Meeting,  we
presented data that indicated ATYR1923 has a stage-dependent anti-inflammatory and anti-fibrotic effect in various experimental models of ILD.

A  comprehensive  review  of  this  data  in  consultation  with  key  opinion  leaders  led  to  our  selection  of  pulmonary  sarcoidosis  as  the  first  ILD

indication for our ATYR1923 Phase 1b/2a clinical trial program.

We are currently enrolling a proof-of-concept Phase 1b/2a clinical trial of ATYR1923 in 36 patients with pulmonary sarcoidosis. This Phase 1b/2a
study  is  a  multiple-ascending  dose,  placebo-controlled,  first-in-patient  study  of  ATYR1923  that  has  been  designed  to  evaluate  the  safety,  tolerability,
immunogenicity and PK profile of multiple doses of ATYR1923. In December 2019, we conducted a pre-planned, blinded interim analysis of safety and
tolerability, the primary endpoint of our ongoing Phase 1b/2a clinical trial, which showed study drug (ATYR1923 or placebo) was observed to be generally
well tolerated with no drug-related SAEs, consistent with the earlier Phase 1 study results in healthy volunteers. Secondary endpoints include the evaluation
of steroid sparing effect and other established clinical endpoints along with potential biomarkers to assess preliminary activity of ATYR1923.

Background and Mechanism of Action

ATYR1923 is a selective modulator of NRP2 that downregulates the innate and adaptive immune response in inflammatory disease states.

The ATYR1923 program was initiated to leverage our knowledge of the extracellular proteins derived from the HARS family (Resokine pathway)

to develop a therapeutic which would possess the N-terminal immuno-modulatory activities of HARS.

The  Resokine  family  of  proteins  is  derived  from  the  HARS  gene  via  proteolysis  or  alternative  splicing.  We  believe  these  splice  variants  are
important modulators of innate and adaptive immune activation. Proteins derived from the HARS gene, including both full-length and splice variants, are
present in circulation.  We  refer  to  the  extracellular  HARS  proteins  as  Resokine,  to  differentiate  them  from  the  intracellular  enzyme  involved  in  protein
synthesis. Our scientists were the first to discover the novel immunomodulatory role of the Resokine pathway.

The gene for HARS gives rise to a number of splice variants, and though most of these have lost their catalytic activity, many retain the N-terminal
domain (iMod domain). This N-terminal domain was appended to HARS during evolutionary development of multicellular organisms and is not essential
for protein synthetic activity, is not generally found in prokaryotic organisms, and is retained with high homology across mammalian species.  Alternative
splicing of HARS may be differentially regulated during cellular growth and differentiation, unlike the constitutive high level expression of the full length
protein, suggesting that these splice variants may play a differential role in growth and cellular development.

Recently,  significant  progress  has  been  made  in  elucidating  the  role  of  extracellular  HARS  derived  proteins,  including  the  identification  of  a
putative cellular receptor of the iMod domain through screening via a cell microarray system in which over 4,000 cell surface proteins are represented. This
screening  approach  identified  two  NRP2  isoforms  (Neuropilin  2A  and  2B)  as  the  only  convincing  and  specific  binding  partners  of  the  iMod  domain.
Interactions of HARS with NRP2 appear to be specifically mediated by the iMod domain of HARS, and binding of the iMod domain of HARS is specific
to NRP2 with no observable binding to NRP1, which is the most closely related cell surface receptor. A domain that is structurally similar to the iMod
domain (termed the WHEP domain) is found in other amino-acyl tRNA synthetases, yet these domains do not exhibit binding to NRP2, indicating this is a
highly specific interaction. The discovery of the Resokine/NRP2 axis represents a previously unknown mechanism of biological regulation, which may act
as  a  homeostatic  regulator  of  several  cellular  processes  mediated  through  the  neuropilin  receptor.  The  deregulation  of  these  processes  may  lead  to  a
spectrum of diseases, which could be selectively targeted by modulating the Resokine/NRP2 axis to address the underlying disease etiology.

NRP2  is  a  pleiotropic  co-receptor  participating  in  a  broad  array  of  biological  pathways  including,  immunomodulation,  lymphangiogenesis,
neuronal development and remodeling, cellular growth, migration and differentiation, and cancer development. These biological processes are mediated
through a complex interplay of several signaling systems including the semaphorins/plexin receptor family, the VEGF-C/VEGFR3 receptor family, as well
as CCL21 driven trafficking and integrin signaling pathways. Growing evidence indicates that NRP2 influences myeloid cell biology such as activation and
recruitment to inflammatory sites. For instance, NRP2 expression on alveolar macrophages regulates airway inflammatory responses to inhaled LPS.

ATYR1923 development builds upon our understanding of the biology of the extracellular activity of HARS. This novel molecular entity acts as a

selective modulator of NRP2 downregulating the innate and adaptive immune response in inflammatory

6

 
disease states. ATYR1923 is a fusion protein comprised of the immuno-modulatory domain of HARS fused to the FC region of a human antibody.

Preclinical Development

Our preclinical development estate of translational animal models were selected to help inform and de-risk clinical development of ATYR1923. We
have evaluated the biological activity and safety of ATYR1923 across a diverse set of experimental lung disease models, as well as in normal animals,
looking for signals of activity and potential biomarkers, while confirming tolerability and a favorable safety profile.

Bleomycin-Induced Lung Injury in Mice

ATYR1923 significantly reduced lung fibrosis and inflammation in two bleomycin-induced lung injury models in mice. The bleomycin-induced
lung  injury  model  has  been  used  as  a  translational  model  previously  in  the  development  of  therapeutics  for  ILD,  including  the  drugs  pirfenidone,  or
Esbriet®, and nintedanib, or Ofev®, which were both approved by the U.S. Food and Drug Administration (FDA) in October 2014 for the treatment of
idiopathic pulmonary fibrosis (IPF). ATYR1923 administered therapeutically in this model drives activity comparable to or greater than pirfenidone, anti-
TGF antibodies, and dexamethasone. These preclinical experiments were presented in a poster at the ATS International Congress in Washington D.C. in
May 2017.

Bleomycin-Induced Lung Injury in Rats

ATYR1923 significantly reduced lung fibrosis and inflammation and improved lung function in a bleomycin-induced lung injury model in rats. The
rat bleomycin-induced model allows  for  analysis  of  functional  endpoints,  such  as  breathing  rate,  which  is  not  possible  in  mice.  Data  demonstrated  that
ATYR1923, administered starting on Day 1 or Day 9, returned lung function to normal as measured by respiratory minute volume, a measure of breathing
rate that is exacerbated in inflammatory conditions. In contrast, nintedanib was ineffective at reducing both fibrosis and interstitial/alveolar inflammation in
these  animals.  These  results  may  indicate  that  treatment  with  ATYR1923  during  an  inflammatory  phase  of  the  model  may  be  beneficial  for  reducing
inflammation-dependent fibrosis. This experiment was presented in a poster at the ATS International Congress in San Diego, CA in May 2018.

Sclerodermatous Chronic Graft vs. Host Disease Model (SSc-cGVHD) in Mice

ATYR1923 significantly reduced measures of lung and skin fibrosis in a sclerodermatous chronic graft vs host disease model in mice, with early
administration. We employed a minor histocompatibility antigen mismatched model which has been reported to mimic many of the pathological symptoms
of human disease. Weekly intravenous treatment with ATYR1923, at 0.4 mg/kg, was compared with daily oral nintedanib, at 60 mg/kg, with administration
beginning at Day 7 for early intervention or at Day 21 for late intervention.

ATYR1923, beginning on Day 7, exhibited robust and consistent therapeutic activity in both skin and lung, demonstrated by significantly decreased
dermal thickness in the skin and histological fibrosis or Ashcroft score in the lungs in comparison to the untreated controls. The number of myofibroblasts
and amount of hydroxyproline (i.e., collagen) content was also significantly reduced in both organs. Observed effects with weekly dosing of ATYR1923
were similar to those observed with daily dosing of nintedanib. Late intervention with ATYR1923 at 0.4 mg/kg was not significantly effective with this
dosing paradigm, consistent with our hypothesis that ATYR1923 may be most active during the active inflammatory phase of disease. In this model the
damage to both lung and skin is indirect from a systemic GvHD reaction, and yet we observed consistent therapeutic activity with ATYR1923, supporting
our therapeutic hypothesis that ATYR1923 can downregulate the immune response and inflammation following tissue injury and prevent progression to
fibrosis, which presents an attractive drug profile for treating ILD.

Data from this model was presented at the Scleroderma Foundation National Patient Education Conference in Philadelphia, PA in July 2018. The

results from this systemic disease model are consistent with direct lung injury models presented previously at ATS in 2017 and in 2018.

SSc-cGVHD (SSc-ILD); P. acnes (Sarcoidosis); S. rectivirgula (CHP); SKG (Ra-ILD) in Mice

ATYR1923  was  evaluated 

(scl
cGvHD),  Saccharopolyspora  rectivirgula-induced  CHP,  Propionibacterium  acnes-induced  pulmonary  fibrosis  (sarcoidosis)  and  SKG  mice  rheumatoid
arthritis-associated interstitial lung disease, (RA-ILD). ATYR1923 was given intravenously once a week at 0.4 - 3 mg/kg.

ILD:  Sclerodermatous  chronic  graft-versus-host  disease 

following  murine  models  of 

the 

in 

In  the  sclerodematous  cGvHD  model,  low-dose  ATYR1923  (0.4  mg/kg)  significantly  decreased  both  skin  and  lung  fibrosis  as  determined  by
histopathological  and  biochemical  analyses.  Likewise,  ATYR1923  reduced  lung  protein  levels  of  several  fibrosis-related  cytokines  or  chemokines  (e.g.
IFN-γ, MCP-1/CCL2, IL-6, CXCL10) in the highly inflammatory experimental CHP and sarcoidosis models. In addition, flow cytometric analysis of cells
isolated from lungs of SKG mice showed significantly lower numbers of lymphocytes in ATYR1923 treated animals.

7

 
ATYR1923 has pharmacological activity in a murine model of sclerodermatous cGvHD when dosed during the active inflammatory phase of the
model. Furthermore, protein and cellular analyses indicate that ATYR1923 has potent immunomodulatory activity in other animal models of ILD and that
these effects were most prominent in models that are highly inflammatory or T cell driven. These data are compatible with our hypothesis that ATYR1923
modulates inflammatory responses that may lead to subsequent downstream inhibition of fibrosis, as observed in the sclerodermatous GvHD model.

These experiments were presented in a poster at the ATS International Congress in Dallas, TX in May 2019.

Based on our translational biology program, with activity across distinct experimental animal models either driven by direct lung injury or systemic
pathology, along with our understanding of the ATYR1923 and NRP2 interaction and the cell types involved in the mechanism of action of our drug, we
decided to move the program forward into patient trials. A comprehensive review of this translational data in consultation with key opinion leaders led to
our selection of pulmonary sarcoidosis as the first ILD indication for our ATYR1923 Phase 1b/2a clinical trial program.

ILDs, Pulmonary Sarcoidosis, and the Role of Immunology

ILDs  are  a  group  of  immune-mediated  disorders  which  cause  progressive  fibrosis  of  lung  tissue.  There  are  over  100  different  types  of  ILD,  of
which the four major forms are: pulmonary sarcoidosis, CTD-ILD, CHP and idiopathic pulmonary fibrosis. Among the various forms of ILD, we have
focused on several that result in severe and progressive lung disease and share immune-pathophysiology features that have the potential to be impacted by
ATYR1923 as demonstrated in our preclinical models. These lung conditions are recognized as having a measurable immune component involving both
innate and adaptive immune mechanisms that contribute to pathogenesis at several cellular and non-cellular levels, and can result in progressive disease
leading to fibrosis and death. The first ILD that we are focusing on clinically is pulmonary sarcoidosis.

The  immunopathogenesis  of  sarcoidosis  is  not  yet  well  understood.  A  leading  hypothesis  is  that  granuloma  formation  involves  the  interplay
between antigen, human leukocyte antigen (HLA) class II molecules, and T-cell receptors: a presumptive sarcoid antigen is engulfed by circulating antigen-
presenting  cells  (APCs;  macrophages,  dendritic  cells)  and  the  subsequent  interplay  between  APCs  and  CD4+  T-cells  initiates  granuloma  formation.  T
lymphocyte activation subsequently plays a crucial role in sarcoidosis pathogenesis.

Sarcoidosis affects people of all ages, but typically presents before the age of 50 years, with the incidence peaking at 20 to 39 years. The disorder
usually begins in the lungs, skin or lymph nodes, but can affect almost any organ.  Sarcoidosis in the lungs is called pulmonary sarcoidosis and 90% or
more of patients with sarcoidosis have lung involvement. Pulmonary sarcoidosis is a major form of ILD. Estimates of prevalence vary; however, we believe
that approximately 200,000 Americans live with pulmonary sarcoidosis. The prognosis for patients with pulmonary sarcoidosis ranges from benign and
self-limiting to chronic, debilitating fibrotic disease and mortality.

For  patients  with  pulmonary  sarcoidosis,  the  primary  goal  of  treatment  is  typically  to  improve  the  patient’s  quality  of  life,  while  secondarily
managing the inflammation associated with the granulomas that could lead to the development of more permanent fibrosis and impairment of pulmonary
function.  ATYR1923  may  provide  a  therapeutic  benefit  in  pulmonary  sarcoidosis  by  providing  an  immunomodulatory  function  to  help  resolve
inflammation. Moreover, the mechanism of action of ATYR1923 in T-cells and macrophages potentially overlaps with the cellular pathology observed in
pulmonary  sarcoidosis.  In  preclinical  studies,  ATYR1923  has  been  observed  to  inhibit  cytokines  involved  in  regulation  of  inflammatory  and  immune
responses  and  attenuate  T-cell  activation,  while  also  modulating  macrophage  endosome  maturation.  Related  to  our  mechanistic  studies,  we  have  also
discovered that NRP2 is up-regulated during activation of myeloid cells including macrophages, dendritic cells and neutrophils, and that ATYR1923 can
bind  to  NRP2  on  these  cell  types.  Furthermore,  ATYR1923  has  been  observed  to  significantly  reduce  inflammation-dependent  pulmonary  fibrosis  and
improve respiratory function parameters in bleomycin-induced animal models of ILD, particularly when administered during the inflammatory phase of the
disease. Accordingly, based on these data, we believe that by inhibiting the inflammatory portion of the fibrotic cascade, ATYR1923 could provide a safer,
potentially more effective alternative with less toxic effects as compared to oral corticosteroids and other immunosuppressive therapies for patients with
symptomatic pulmonary sarcoidosis and prevent progression to fibrosis.

Clinical Development

ATYR1923 Phase 1 Clinical Trial

In June 2018, we announced results of our first-in-human Phase 1 clinical trial of ATYR1923 conducted in Australia. This randomized, double-
blind, placebo-controlled study evaluated the safety, tolerability, immunogenicity, and PK of intravenous (IV) ATYR1923 in healthy volunteers. The Phase
1 study enrolled 36 healthy volunteers who were randomized to one of six sequential cohorts and received a single infusion of intravenous ATYR1923 or
placebo. Ascending ATYR1923 doses by cohort ranged from 0.03 mg/kg to 5.0 mg/kg. The results indicate that the drug was generally well-tolerated at all
dose levels tested, with no significant adverse events or induction of anti-drug antibodies observed following ATYR1923 dosing or throughout the one-
month follow-up period. The

8

 
PK  of  ATYR1923  following  single-dose  administration  were  linear  across  the  evaluated  dose  range.  Higher  ATYR1923  doses  yielded  sustained  serum
concentrations through the end of the one-month follow-up period that were above the predicted therapeutic threshold, supporting the potential for a once-
monthly dosing regimen.

In parallel, as described above we expanded our knowledge of the therapeutic potential of ATYR1923 by conducting several in vivo and in vitro
models to further elucidate its potential clinical utility. These translational research data, as well as the Phase 1 clinical trial results and discussions with key
opinion leaders, helped to guide our development plans for ATYR1923.  In September 2018, we announced pulmonary sarcoidosis as the indication for our
next study.

ATYR1923 Phase 1b/2a Clinical Trial

We initiated a proof-of-concept Phase 1b/2a clinical trial for ATYR1923 in December 2018 following FDA acceptance of our investigational new
drug application (IND) filed in October 2018.  The Phase 1b/2a clinical trial is a randomized, double-blind, placebo-controlled multiple-ascending dose,
first-in-patient  study  with  IV  ATYR1923  in  36  patients.  The  study  is  being  conducted  in  patients  with  pulmonary  sarcoidosis  undergoing  an  oral
corticosteroids (OCS) tapering regimen, in three cohorts of 12 patients each, at dose levels of 1.0 mg/kg, 3.0 mg/kg and 5.0 mg/kg.

The primary objective of the study is to evaluate safety and tolerability of multiple ascending doses of ATYR1923. Secondary objectives include
assessment of the potential steroid-sparing effects of ATYR1923. In addition, ATYR1923 PK and immunogenicity following multiple dose administration
will  be  evaluated.  Additional  endpoints  of  interest  include  the  exploratory  assessment  of  the  efficacy  of  ATYR1923  for  the  treatment  of  pulmonary
sarcoidosis by evaluating changes over time in: fluorodeoxyglucose-positron emission tomography (FDG-PET)/CT lung imaging; lung function assessed
by percent predicted FVC (FVC%) and diffusing capacity of the lungs for carbon monoxide (DLCO); serum biomarkers of interest; health-related quality
of life assessments and questionnaires; and measurement of skin lesions (for patients with cutaneous involvement at baseline).

This  study  consists  of  three  staggered  dose  cohorts.  Each  cohort  will  consist  of  three  periods:  a  screening  period,  a  20-week  placebo-controlled
treatment period, and a four-week follow-up period ending with final study assessments at Week 24. Within each cohort, 12 patients will be randomized 2:1
to ATYR1923 (N=8) or placebo (N=4). Study drug will be administered via IV infusion every four weeks for a total of six doses (20 weeks of treatment).
The  ATYR1923  doses  levels  to  be  evaluated  are  1.0  mg/kg,  3.0  mg/kg  and  5.0  mg/kg.  Approximately  36  patients  will  be  enrolled.  Starting  on  Day  15
patients will begin a taper (reduction) in OCS according to specific guidelines from their starting dose of 10-25 mg/day of prednisone (or equivalent) to a
target dose of 5.0 mg/day, to be completed on or before Day 50. The OCS dose will be tapered through Week 24 and patients will be followed for the
remainder of the study to determine their ability to maintain on this 5.0 mg dose. Optionally, further reductions in the OCS dose to below 5.0 mg/day may
be attempted after the Week 16 visit, if determined by the investigator to be feasible. Patients who require an increase in OCS dose at any time in the study
should continue to receive blinded study drug and be followed through to the end of the study.

Cohorts 1 through 3 will be enrolled sequentially in a staggered manner. After a minimum of six patients of a given cohort have received at least
three intravenous infusions of study drug (ATYR1923 or placebo), cumulative unblinded safety data will be reviewed by a data safety monitoring board
(DSMB). Enrollment in the next scheduled (higher dose) cohort may commence after this review is completed, dose escalation is approved by the DSMB,
and the remaining six patients have been enrolled in the current cohort. Dose escalation will continue in this manner until the highest planned dose level of
ATYR1923 is reached, or the criteria for pausing enrollment have been met.

In December 2019, we announced the results of a pre-planned, blinded interim analysis of safety and tolerability, the primary endpoint of our Phase
1b/2a clinical trial. Study drug (ATYR1923 or placebo) was observed to be generally well tolerated with no drug-related SAEs, consistent with the earlier
Phase  1  study  results  in  healthy  volunteers.  Adverse  events  (AEs)  were  mostly  mild  or  moderate  in  severity  and  assessed  by  the  study  investigators  as
unrelated to study drug. Interim safety data results were from 15 pulmonary sarcoidosis patients who had received a minimum of one dose of blinded study
drug (ATYR1923 or placebo). The average age of patients evaluated was approximately 51 years. The patient population consisted of 53% males and 47%
females, of which 73% were Caucasian and 27% were African American. No induction of anti-drug antibodies was observed with repeat dosing of study
drug. There were no notable trends for clinical laboratory values or vital signs. Having accomplished this first important interim step in our study, we are
now focused on demonstrating activity of ATYR1923 and advancing our trial to provide evidence of the potential of ATYR1923 as a treatment option to
improve the lives of patients with pulmonary sarcoidosis.

We  are  collaborating  with  the  Foundation  for  Sarcoidosis  Research  (FSR),  a  leading  nonprofit  organization  dedicated  to  finding  a  cure  for
sarcoidosis and improving care for sarcoidosis patients. Under the terms of the collaboration, FSR is assisting with clinical trial site initiation and patient
enrollment for our ATYR1923 Phase 1b/2a clinical trial. We have 17 sites in the United States participating in the study. FSR’s Clinical Studies Network
(FSR-CSN), which is led by a steering committee consisting of principal investigators from leading clinical centers, has voted to support this proof-of-
concept study.

9

While the trial continues to progress, as a result of the recent COVID-19 outbreak  in  the  United  States,  many  clinical  trial  sites  in  our  ongoing
Phase 1b/2a clinical trial have temporarily suspended dosing of previously-enrolled patients and/or enrollment of new patients. As a result, we anticipate
that the availability of top-line results from the clinical trial will be delayed. We are in close contact with our clinical trial sites as we assess and attempt to
mitigate the impact of COVID-19 on our clinical trial, including the scope of any delays.

Kyorin Agreement

In January 2020, we entered the Kyorin Agreement for the development and commercialization of ATYR1923 for ILDs in Japan.  

Pursuant to the terms of the Kyorin Agreement, Kyorin received an exclusive right to develop and commercialize ATYR1923 in Japan for ILDs and
will  be  responsible  for  funding  associated  costs  for  research,  development,  regulatory,  marketing  and  commercialization  activities  in  Japan.    We  are
responsible for supplying all drug product for Japan, as well as supporting development activities for ATYR1923.  We received an $8.0 million upfront
payment and we are eligible to receive up to an additional $167.0 million in the aggregate upon achievement of certain development, regulatory and sales
milestones, as well as tiered royalties ranging from the mid-single digits to mid-teens on net sales in Japan.  The royalty obligations continue on a product-
by-product  basis  until  the  earlier  of  the  last  to  expire  of  the  applicable  licensed  patents,  the  entry  of  a  generic  product  in  Japan,  the  expiration  of  any
regulatory exclusivity period and ten years after the first commercial sale of the product in Japan.

Unless  earlier  terminated,  the  term  of  the  Kyorin  Agreement  continues  until  the  expiration  of  the  royalty  obligations.    Following  the  first
anniversary of the effective date of the Kyorin Agreement, Kyorin has the right to terminate the agreement for any reason upon 90 days advance written
notice to the Company.  Either party may terminate the Kyorin Agreement in the event that the other party breaches the agreement and fails to cure the
breach, becomes insolvent or challenges certain of the intellectual property rights licensed under the agreement.

Our Discovery Engines

NRP2 Receptor Biology

We  plan  to  leverage  our  discovery  engine  to  identify  NRP2  receptor  biology  pathways  of  interest  and  select  additional  product  candidates  for

preclinical and clinical investigation in a variety of disease settings through a combination of efforts between ourselves, collaborators and academia.

NRP2 is a receptor that plays a key role in lymphatic development and in regulating inflammatory responses. In many forms of cancer, high NRP2
expression is associated with worse outcomes. NRP2 can interact with multiple ligands and coreceptors to influence their functional roles. We are actively
investigating  NRP2  receptor  biology,  both  internally  and  in  collaboration  with  key  academic  thought  leaders,  to  identify  new  product  candidates  for  a
variety of disease settings, including cancer, inflammation, and lymphangiogenesis. We have generated a panel of certain NRP2 antibodies that we believe
have potential therapeutic value in oncology and are currently evaluating such antibodies in experimental models.

NRP2  is  a  pleiotropic  cell  surface  receptor  that  was  originally  identified  based  on  its  role  in  axon  guidance  during  neuronal  development,  and
subsequently shown to be important in the development of the lymphatic system. Importantly, NRP2 knock-out mice have been shown to have impaired
lymphatic development. NRP2 can bind to multiple ligands and co-receptors to influence these multiple functional roles, including interaction with type 3
semaphorins and plexinsas well as forms of vascular endothelial growth factor, especially VEGF-C which is involved in lymphogenesis, and also CCL21
(Chemokine Ligand 21). Recent evidence suggests that there are high levels of NRP2 expression found on multiple immune cell types, which may play
important roles in migration of immune cells, antigen presentation, phagocytosis and cell-to-cell interactions. The role of NRP2 in the immune system has
been  described  in  several  recent  publications,  including  from  the  University  of  Technology,  in  Dresden,  Germany  (Schellenberg  et  al.  Mol.  Immunol.
90:239-244,  2017)  and  from  UNMC  (Roy  et  al,  Front.  Immunol.  8:1228,  2017).  Consistent  with  this  idea,  NRP2  is  expressed  in  various  cells  of  the
immune system such as B cells, T-cells, NK cells, neutrophils, dendritic cells and macrophages, including for example, alveolar macrophages, and plays an
important  role  in  the  regulation  of  immune  cell  activation  and  migration  (see,  e.g.,  Mendes-da-Cruz  et  al.,  PLoS  ONE  9(7)  e103405,  2014)  including
endosome maturation, the modulation of autophagy and efferocytosis, (see, e.g., Stanton et al., Cancer Res. 73:160-171, 2013; Wang et al., Cancer Lett.
418 176-184 2018).

These publications suggest that NRP2 may be an important regulator of biological responses in a number of different settings with potential for
therapeutic  intervention.  We  are  currently  evaluating  the  role  of  the  NRP2  in  the  control  of  immune  responses  and  lymphatic  development,  especially
within the setting of oncology. We are designing optimal therapeutic approaches to modulate this newly-discovered pathway in a number of diseases with
high unmet medical need and furthering our understanding of the potential therapeutic implications of this discovery and its impact on our translational
science.

10

University of Nebraska Medical Center

In  January  2019,  we  expanded  a  successful  pilot  study  and  entered  into  a  research  collaboration  with  UNMC.    The  laboratory  of  Dr.  Datta  at
UNMC has published extensively in the NRP2 field working to elucidate the role of this receptor in tumor biology, specifically pertaining to myeloid cells.
Through this collaboration we hope to broaden our understanding of the potential impact of blocking NRP2 with domain-specific antibodies in cancer. 

Boston Children’s Hospital

In October 2019, we entered into a research collaboration with Dr. Diane Bielenberg, an expert in NRP2 biology, and Boston Children’s Hospital to
examine the therapeutic efficacy of anti-NRP2 antibodies in potential new roles and indications. Dr. Bielenberg’s research will initially explore conditions
characterized  by  inappropriate  smooth  muscle  contractility,  such  as  urinary  incontinence  and  gastrointestinal  tract  motility  disorders,  where  current
treatments often have limited efficacy and serious side effects. Specifically, the ability of anti-NRP2 antibodies to prevent, inhibit or reverse smooth muscle
decompensation in mouse models will be examined.

Hollow  organs,  such  as  the  bladder  or  gastrointestinal  (GI)  tract,  function  to  expel  waste  products  via  the  action  of  smooth  muscle  contraction.
Aberrant  pressure,  especially  in  the  bladder,  can  initiate  hypertrophy  of  the  bladder  wall  and  lead  to  inflammation  and  fibrosis  with  eventual
decompensation in smooth muscle, increased pressure transmitted to the kidneys, and pathological renal damage. The ability of NRP2 to promote smooth
muscle  relaxation,  along  with  its  robust  expression  in  hollow  organs,  implies  that  this  axis  could  be  exploited  for  therapeutic  benefit  in  conditions
characterized by inappropriate smooth muscle contractility.

Our team is also collaborating with other established groups working on these pathways and we are excited to learn more about NRP2 and how it
may play a role in certain diseases and how it interacts with other known receptors. We will continue to research the ways in which NRP2 utilizes common
mechanisms, including VEGF-C, semaphorin 3F, and CCL21to regulate diverse pathways. We believe by increasing our understanding of the functions of
NRP2 using in vivo  experiments  and  building  on  emerging  literature  in  this  new  area  of  biology  will  allow  us  to  select  and  develop  additional  product
candidates for unmet medical diseases.

tRNA Synthetase Biology

Extracellular  tRNA  synthetase  biology  represents  a  newly  discovered  set  of  potential  physiological  modulators  and  potential  therapeutic

intervention points.

tRNA synthetases were originally thought to only play a role in protein synthesis by catalyzing the aminoacylation of tRNAs to their respective
amino acids. In 1999, our Board Member and founder, Paul Schimmel, Ph.D., and colleagues discovered that a protein derived from one of the genes for a
tRNA  synthetase  could  act  as  an  extracellular  modulator  of  angiogenesis.  Recent  research  developments  have  further  reinforced  the  idea  that  tRNA
synthetases may more broadly play important roles in cellular responses beyond their well characterized role in protein synthesis. In particular, there is a
growing  recognition  that  tRNA  synthetases  may  participate  in  a  range  of  previously  unrecognized  roles  in  responding  to  cellular  stress,  and  tissue
homeostasis, both within the intracellular and extracellular environments.

Using ATYR1923 as a model, we have developed a process with which to advance a tRNA synthetase from a concept to a product candidate. This
process  leverages  our  early  discovery  data  as  well  as  current  scientific  literature  understanding  of  tRNA  synthetase  protein  structure,  gene  splicing  and
tissue-specific  regulation  to  identify  potentially  active  protein  domains.  Screening  approaches  are  employed  to  identify  target  cells  and  extracellular
receptors for these tRNA synthetase-derived proteins. These cellular systems can then be used in mechanism-of-action studies to elucidate the role these
proteins  play  in  cellular  responses  and  their  potential  therapeutic  utility.  We  intend  to  expand  our  knowledge  of  tRNA  synthetase  biology  through  both
industry and academic collaborations.

CSL

In March 2019, we entered into a research collaboration and option agreement with CSL for the development of product candidates derived from
up to four tRNA synthetases from our preclinical pipeline. Under the terms of the collaboration, CSL is obligated to fund all research and development
activities related to the development of the applicable product candidates for the duration of the collaboration. CSL may be obligated to pay a total of up to
$4.25  million  per  synthetase  program  ($17.0  million  if  all  four  synthetase  programs  advance)  in  option  fees  based  on  the  achievement  of  research
milestones and CSL’s determination to continue development. In addition, aTyr is obligated to grant CSL an option to negotiate licenses for worldwide
rights to each IND candidate that emerges from this research collaboration. Specific license terms will be negotiated during an exclusivity period following
the  exercise  of  each  program  option.  CSL  has  sole  discretion  to  proceed  to  the  next  research  phase  for  any  synthetase  program  and  there  can  be  no
assurance that CSL will elect to negotiate a license agreement with us for any IND candidates that result from the research collaboration.

11

Hong Kong University of Science and Technology

In  October  2007,  we  formed  our  Hong  Kong  subsidiary,  Pangu  BioPharma  Limited  (Pangu  BioPharma)  to  support  our  basic  and  translational
research  in  tRNA  synthetase  biology.  We  hold  98%  of  the  outstanding  shares  of  Pangu  BioPharma,  and  a  subsidiary  of  the  Hong  Kong  University  of
Science and Technology (HKUST) holds the remaining outstanding shares. Pangu BioPharma originally collaborated with HKUST on the discovery and
development of aminoacyl tRNA synthetase protein therapeutics. Beginning in July 2008, Pangu BioPharma, in collaboration with HKUST, entered into a
series of three research grant agreements with the Government of the Hong Kong Special Administrative Region to carry out research in the discovery and
development of tRNA synthetase biology. In December 2019, Pangu BioPharma amended its joint research agreement with a subsidiary of HKUST, under
which Pangu BioPharma agrees to fund research to be performed in 2020 with respect to development of aminoacyl tRNA synthetase protein therapeutics.

As a result of work performed under these agreements, HKUST researchers with support from Pangu BioPharma were instrumental in discovering
a splice variant of HARS that liberates the smaller, active iMod domain from the full-length tRNA synthetase and has been shown to modulate the immune
system. To date, researchers at HKUST have discovered over 200 novel compositions that are covered in issued patents and have published six articles
detailing their research in peer-reviewed scientific journals.

We recently announced that Pangu BioPharma, together with HKUST, was awarded a grant of approximately $750,000 to build a high-throughput
platform for the development of bi-specific antibodies. Initially this research will focus on diseases, including cancer, in which NRP2 overexpression is
strongly implicated. A bi-specific antibody approach presents a further differentiated opportunity to elucidate the therapeutic potential of NRP2 and its co-
receptors  as  drug  targets.  The  fact  that  NRP2  interacts  directly  with  various  co-receptor  molecules,  including  certain  plexins,  integrins  and  chemokine
receptors  like  CCR7,  makes  it  a  prime  target  for  bi-specific  antibodies  that  can  target  both  receptors  simultaneously  and  modulate  the  activity  of  these
signaling complexes. The two-year project is being funded by the Hong Kong Government’s Innovation and Technology Commission under the Partnership
Research Program. The grant will fund approximately 50% of the total estimated project cost, with aTyr contributing the remaining 50%.

Pangu  BioPharma  is  the  sole  beneficial  owner  of  all  resulting  intellectual  property  rights  from  the  research  performed  under  these  agreements,
subject to the right of HKUST’s subsidiary to use certain background intellectual property of HKUST in conducting the research and, in the event Pangu
BioPharma applies for individual funding of any work under the research programs, compliance with the terms and conditions of any written agreement
covering ownership of such funded works. Pangu BioPharma funds the research on a quarterly basis. Either party may terminate the agreement upon an
uncured breach of the agreement by the other party.

We are also party to a license agreement with Pangu BioPharma, pursuant to which Pangu BioPharma has granted us an exclusive, royalty-bearing
license  (with  a  right  to  sublicense)  in  and  to  certain  of  Pangu  BioPharma’s  solely  and  jointly  owned  patent  rights  and  know-how  to  research,  develop,
manufacture, use, import, export, distribute, offer for sale, sell and have sold products incorporating such patent rights and know-how for any therapeutic,
prognostic or diagnostic use throughout the world.

Competition

The biotechnology and pharmaceutical industries are intensely competitive. We will face competition with respect to our current product candidates
and any other therapeutics we may develop or commercialize in the future, from pharmaceutical companies, biotechnology companies, universities and
other research institutions. Our competitors may have substantially greater financial, technical and other resources, such as larger research and development
staff and established marketing and manufacturing organizations. Additional mergers and acquisitions in the biotechnology and pharmaceutical industries
may  result  in  even  more  resources  being  concentrated  in  our  competitors.  Competition  may  increase  further  as  a  result  of  advances  in  the  commercial
applicability of technologies and greater availability of capital for investment in these industries. Our competitors may succeed in developing, acquiring or
licensing on an exclusive basis, drug products that are more effective, safer or less costly than any product candidate that we may develop.

Although  we  believe  we  are  the  only  company  engaged  in  the  discovery  and  development  of  therapeutics  based  on  novel  functions  of  tRNA
synthetases and NRP2 receptor biology, we are aware of other companies that could compete with our clinical stage product candidate, ATYR1923 for the
treatment of pulmonary sarcoidosis and other ILDs, as described below.

ATYR1923

For  patients  with  pulmonary  sarcoidosis,  the  primary  goal  of  treatment  is  typically  to  improve  the  patient’s  quality  of  life,  while  secondarily
managing the inflammation that could lead to the development of more permanent fibrosis and impairment of pulmonary function. Currently, the only FDA
approved  therapies  for  the  treatment  of  sarcoidosis  are  prednisone,  a  corticosteroid,  and  H.P.  Acthar  Gel  (a  repository  corticotropin  injection  marketed
globally by Mallinckrodt plc), which was approved in 1952 and is not widely used by physicians due to toxicity and cost issues. The consensus standard of
care  are  oral  corticosteroids  (OCS)  that  act  mainly  by  suppressing  inflammatory  genes.  OCS  therapy  has  been  shown  to  stabilize  or  improve  disease
symptoms, although relapse commonly occurs once OCS therapy is tapered or discontinued.  Long-term OCS use is associated with significant side effects
including  substantial  weight  gain,  development  of  insulin  resistance,  osteoporosis,  and  risk  of  infection.  Alternatives,  such  as  immunosuppressive  and
cytotoxic

12

agents  have  been  used  as  steroid-sparing  agents;  however,  these  therapies  can  also  have  significant  side  effects  and  toxicities,  including
malignancies.    Given  the  known  toxicities  of  long-term  OCS,  immunosuppressives  and  cytotoxic  therapeutic  regimens,  treatment  of  patients  with
sarcoidosis  is  limited  to  those  who  are  symptomatic  and  whose  disease  is  considered  active.  The  presence  of  granulomas  from  sarcoidosis  define  the
disease as active, and granulomatous inflammation is the major cause of fibrosis in pulmonary sarcoidosis. Studies to date have not clearly demonstrated
that OCS or other immune-suppressive therapies prevent disease progression or formation of fibrosis. There exists a substantial need for safer and more
effective therapies for sarcoidosis that could reduce or replace the requirement for long-term OCS therapy.

the 

If  ATYR1923 

is  successful  for 

treatment  of  pulmonary  sarcoidosis,  we  believe 

in  other  ILD
indications.    Immunosuppressive  therapy  has  traditionally  been  used  to  treat  most  ILDs  despite  little  evidence  demonstrating  safety  or  efficacy  in  these
indications.  We  are  aware  of  two  FDA  approved  products  with  indications  for  the  treatment  of  a  specific  form  of  ILD,  namely  idiopathic  pulmonary
fibrosis (IPF). Esbriet (pirfenidone), marketed globally by F. Hoffmann-La Roche Ltd., Shionogi & Co., Ltd. and ILDONG Pharmaceutical Co., Ltd., and
Ofev  (nintedanib),  a  small  molecule  tyrosine-kinase  inhibitor  marketed  globally  by  Boehringer  Ingelheim  International  GmbH,  were  both  approved  by
FDA in October 2014 to treat IPF. Esbriet® was previously approved in Japan in 2008 and in Europe in 2011. Ofev® received an indication for another
form of ILD, systemic sclerosis associated ILD (SSc-ILD) in 2019. These therapies can slow decline in lung function in controlled clinical studies but are
associated with significant side effects, continued symptoms, and progressive disease in the majority of patients. There are a number of companies engaged
in the clinical development of potential new therapeutics for various forms of ILD, including Novartis Pharmaceuticals Corporation, Boehringer Ingelheim
International GmbH, Bristol-Myers Squibb Company, FibroGen Inc., Galapagos NV, Gilead Sciences, Inc., Mallinckrodt plc and F. Hoffmann-La Roche
Ltd. among others; however, most development activity is focused on IPF, with limited activity in major forms of ILD.

it  may  have  applications 

Sales and Marketing

We intend, where strategically appropriate, to build the commercial infrastructure in the United States and Europe necessary to effectively support
the  commercialization  of  our  product  candidates,  if  and  when  we  believe  a  regulatory  approval  of  the  first  of  such  product  candidates  in  a  particular
geographic market appears imminent. We may elect to utilize strategic partners, distributors, or contract sales forces to assist in the commercialization of
our  products  in  selected  geographic  locations  or  for  particular  indications.  For  example,  we  recently  licensed  the  rights  to  Kyorin  to  develop  and
commercialize ATYR1923 in Japan.

Additional capabilities important to the marketing of therapeutics include the management of key accounts such as managed care organizations,
group-purchasing  organizations,  specialty  pharmacies,  and  government  accounts.  To  develop  the  appropriate  commercial  infrastructure,  we  will  have  to
invest  significant  amounts  of  financial  and  management  resources,  some  of  which  will  be  committed  prior  to  any  confirmation  that  any  of  our  product
candidates will be approved.

Manufacturing

We currently contract with third parties for the manufacturing and testing of our product candidates for preclinical studies and clinical trials and
intend  to  do  so  in  the  future.  We  do  not  own  or  operate  manufacturing  or  testing  facilities  for  the  clinical  or  commercial  production  of  our  product
candidates. We currently have no plans to build our own clinical or commercial scale manufacturing capabilities. The use of contracted development and
manufacturing organizations (CDMOs), and contract research organizations (CROs), is cost-efficient and has eliminated the need for our direct investment
in  manufacturing  facilities  and  additional  resources  early  in  development.  Although  we  rely  on  CDMOs  and  CROs,  we  have  personnel  with  extensive
biologics development and manufacturing experience to oversee such CDMOs and CROs.

ATYR1923  is  a  fusion  protein  that  is  expressed  in  recombinant  E.coli  by  expression  in  inclusion  bodies  and  refolding  to  recreate  the  native
structure. We have worked with CDMOs in the United States on the development and current Good Manufacturing Practices (cGMP) for the successful
production of ATYR1923 preclinical and clinical drug substance and drug product. We contracted with CROs to conduct labeling, storage and distribution
of ATYR1923 to clinical sites.

To date, our CDMOs and CROs have met our manufacturing requirements for clinical development and we expect that our current CDMOs and

CROs are capable of providing sufficient quantities of our product candidates to meet our anticipated clinical development needs.

Patents and Proprietary Rights

We strive to protect the proprietary technologies that we believe are important to our business, including seeking and maintaining patent protection
intended to cover the composition of matter of our product candidates, their methods of use, related technology and other inventions that are important to
our business. We own, or have exclusive licenses to, over 220 issued patents or allowed patent applications with predicted expiration dates ranging from
2026 to 2034. In addition to patent protection, we also rely on trade secrets

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and careful monitoring of our proprietary information to protect aspects of our business that are not amenable to, or that we do not consider appropriate for,
patent protection.

Our  success  will  depend  significantly  on  our  ability  to  obtain  and  maintain  patent  and  other  proprietary  protection  for  commercially  important
technology, inventions and know-how related to our business, defend and enforce our patents, maintain our licenses to use intellectual property owned by
third parties, preserve the confidentiality of our trade secrets and operate without infringing the valid and enforceable patents and other proprietary rights of
third  parties.  We  also  rely  on  know-how,  continuing  technological  innovation  and  in-licensing  opportunities  to  develop,  strengthen,  and  maintain  our
proprietary  position  in  the  field  of  extracellular  tRNA  synthetase  biology,  their  receptors  and  associated  signaling  pathways,  including,  for  example,
antibody therapeutics to NRP2.

A third party may hold intellectual property, including patent rights, which is important or necessary to the development of our products. It may be
necessary for us to use the patented or proprietary technology of third parties to commercialize our products, in which case we would be required to obtain
a license from these third parties on commercially reasonable terms, or our business could be harmed, possibly materially.

We plan to continue to expand our intellectual property estate by filing patent applications directed to new methods of treatment, therapeutics and
additional new product forms thereof with new therapeutic or pharmacokinetic properties. Specifically, we seek patent protection in the United States and
internationally  for  novel  compositions  of  matter  covering  our  protein  therapeutics,  antibody  therapeutics,  next  generation  product  forms  and  the  use  of
these compositions in a variety of therapies.

The patent positions of biopharmaceutical companies like us are generally uncertain and involve complex legal, scientific and factual questions. In
addition,  the  coverage  claimed  in  a  patent  application  can  be  significantly  reduced  before  the  patent  is  issued,  and  its  scope  can  be  reinterpreted  after
issuance. Consequently, we do not know whether any of our product candidates will be protectable or remain protected by enforceable patents. We cannot
predict whether the patent applications we are currently pursuing will issue as patents in any particular jurisdiction or whether the claims of any issued
patents will provide sufficient proprietary protection from competitors. Any patents that we hold may be challenged, circumvented or invalidated by third
parties.

Because patent applications in the United States and certain other jurisdictions are maintained in secrecy for 18 months, and since publication of
discoveries in the scientific or patent literature often lags behind actual discoveries, we cannot be certain of the priority of inventions covered by pending
patent  applications.  Moreover,  we  may  have  to  participate  in  interference  proceedings  declared  by  the  United  States  Patent  and  Trademark  Office
(USPTO), or a foreign patent office to determine priority of invention or in post-grant challenge proceedings, such as oppositions, that challenge priority of
invention or other features of patentability. Such proceedings could result in us incurring substantial costs, even if the eventual outcome is favorable to us.

ATYR1923

Our ATYR1923 patent portfolio is comprised of a number of patent families related to derivatives of HARS, including the iMod domain, related
splice  variants,  combinations  with  other  therapeutics,  and  next-generation  product  forms  with  modified  therapeutic  activity  or  pharmacokinetic
characteristics. As of January 2020, our ATYR1923 patent portfolio includes a patent family that is jointly owned by us and our 98% owned subsidiary,
Pangu BioPharma, and includes issued patents, in the United States, Australia, China, Europe, Japan and Hong Kong, and pending patent applications in
the United States, Canada, China, and Hong Kong. The U.S. patents are expected to expire between 2030 and 2031, absent any patent term extension for
regulatory delays, and the ex-U.S. patents, and patents that issue from these patent applications, if any, are expected to expire in 2030, absent any patent
term extension.

The  ATYR1923  patent  portfolio  includes  another  patent  family  jointly  owned  by  us  and  Pangu  BioPharma,  which  includes  patent  applications
directed  to  related  splice  variants  of  HARS.  This  patent  family  includes  issued  patents  in  the  United  States,  Australia,  China,  Japan,  New  Zealand  and
Hong Kong.  Patent applications are pending in the United States and Canada. The issued patents and any patents that issue from these patent applications,
if any, are expected to expire in 2031, absent any patent term extension.

Also  included  within  the  ATYR1923  patent  portfolio  are  issued  patents  and  pending  patent  applications  directed  to  specific  product  forms  of
ATYR1923, and other HARS splice variants, including patent families directed to FC fusion proteins, and combinations for treating lung inflammation,
among other indications. One family directed to specific FC fusion proteins includes issued patents in the United States, Europe, Hong Kong, and Japan,
and pending applications in Australia, Canada, China Europe, Hong Kong India, and Japan. In some cases, the patent applications have been filed in the
United States as U.S. provisional applications, and in some cases as international applications under the PCT. If issued, the patents that derive from the
patent applications are predicted to expire between 2034 and 2038, absent any patent term extensions.

Our pipeline of extracellular tRNA synthetase proteins is covered by a series of patent families, which are directed to all 20 human cytosolic tRNA
synthetases.  Numerous  patents  are  issued  in  the  United  States  and  elsewhere,  including  issued  U.S.  patents  directed  to  specific  therapeutic  protein
compositions, the corresponding protein polynucleotide sequences, and certain antibody compositions to

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specific splice variants. These cases are jointly owned by us and Pangu BioPharma, and include issued patents and/or pending applications in the United
States,  Australia,  Canada,  Europe,  China  and  Japan.  Patents  that  issue  from  these  applications,  if  any,  would  be  expected  to  expire in 2031, absent any
patent  term  extension.  Additional  patent  applications  have  also  been  separately  filed  on  GARS  (Glycyl-tRNA  synthetase),  DARS  (Aspartyl-tRNA
synthetase), YARS (tyrosyl-tRNA synthetase), and other tRNA synthetases, and any patents issuing from these patent applications are expected to expire
between  2026  and  2030,  absent  any  patent  term  extension.  In  addition,  we  are  actively  expanding  our  patent  portfolio  directed  to  antibodies  to  NRP2,
including therapeutic compositions, methods of use and diagnostic uses, Currently the anti-NRP2 patent portfolio includes two patent families directed to
murine humanized antibody therapeutics. Any patents issuing from these patent applications are expected to expire between 2039 and 2040, absent any
patent term extension.

The term of individual patents depends upon the legal term of the patents in the countries in which they are obtained. In most countries in which we

file, the patent term is generally 20 years from the earliest date of filing the non-provisional patent application from which the patent issued.

In the United States, the patent term of a patent that covers a drug approved by the FDA, may also be eligible for patent term extension, which
permits  patent  term  restoration  as  compensation  for  the  patent  term  lost  during  the  FDA  regulatory  review  process.  The  Hatch-Waxman  Act  permits  a
patent term extension of up to five years beyond the expiration of the patent. The length of the patent term extension is related to the length of time the drug
is under regulatory review. Patent extension cannot extend the remaining term of a patent beyond a total of 14 years from the date of product approval and
only one patent applicable to an approved drug may be extended. Similar provisions are available in Europe and other non-United States jurisdictions to
extend the term of a patent that covers an approved drug. In the future, if and when our pharmaceutical products receive FDA approval, we expect to apply
for patent term extensions on patents covering those products. We intend to seek patent term extensions to any of our issued patents in any jurisdiction
where  these  are  available,  however  there  is  no  guarantee  that  the  applicable  authorities,  including  the  FDA  in  the  United  States,  will  agree  with  our
assessment of whether such extensions should be granted, and even if granted, the length of such extensions.

We  also  rely  on  trade  secret  protection  for  our  confidential  and  proprietary  information.  Although  we  take  steps  to  protect  our  proprietary
information  and  trade  secrets,  including  through  contractual  means  with  our  employees  and  consultants,  third  parties  may  independently  develop
substantially equivalent proprietary information and techniques or otherwise gain access to our trade secrets or disclose our technology. Thus, we may not
be  able  to  meaningfully  protect  our  trade  secrets.  It  is  our  policy  to  require  our  employees,  consultants,  outside  scientific  collaborators,  sponsored
researchers and other advisors to execute confidentiality agreements upon the commencement of employment or consulting relationships with us. These
agreements  provide  that  all  confidential  information  concerning  our  business  or  financial  affairs  developed  or  made  known  to  the  individual  during  the
course of the individual’s relationship with us is to be kept confidential and not disclosed to third parties except in specific circumstances. In the case of
employees, the agreements provide that all inventions conceived by the individual, and which are related to our current or planned business or research and
development or made during normal working hours, on our premises or using our equipment or proprietary information, are our exclusive property.

Government Regulation  

Government authorities in the United States, including federal, state, and local authorities, and in other countries, extensively regulate, among other
things,  the  manufacturing,  research  and  clinical  development,  marketing,  labeling  and  packaging,  storage,  distribution,  post-approval  monitoring  and
reporting,  advertising  and  promotion,  and  export  and  import  of  biological  products,  such  as  those  we  are  developing.  Pricing  of  such  products  is  also
subject to regulation in many countries. The process of obtaining regulatory approvals and the subsequent compliance with appropriate federal, state, local,
and foreign statutes and regulations require the expenditure of substantial time and financial resources.

U.S. Government Regulation

In  the  United  States,  the  FDA  regulates  biologics  under  the  Federal  Food,  Drug,  and  Cosmetic  Act  (FDCA)  and  the  Public  Health  Service  Act
(PHSA)  and  their  implementing  regulations.  FDA  approval  is  required  before  any  new  unapproved  biologic  or  dosage  form,  including  a  new  use  of  a
previously approved biologic, can be marketed in the United States. Biologics are also subject to other federal, state, and local statutes and regulations. If
we fail to comply with applicable FDA or other requirements at any time during the product development process, clinical testing, approval process or after
approval, we may become subject to administrative or judicial sanctions. These sanctions could include the FDA’s refusal to approve pending applications,
license  suspension  or  revocation,  untitled  or  warning  letters,  product  recalls,  product  seizures,  total  or  partial  suspension  of  production  or  distribution,
injunctions, fines, civil penalties or criminal prosecution. Any FDA enforcement action could have a material adverse effect on us.

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

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completion of extensive preclinical laboratory tests and preclinical animal studies, performed in accordance with the good laboratory practice
(GLP) regulations, where applicable;

submission to the FDA of an IND which must become effective before human clinical trials may begin and must be updated annually;

approval by an independent institutional review board (IRB) or ethics committee representing each clinical site before each clinical trial may
be initiated;

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

preparation of and submission to the FDA of a biologics license application (BLA) after completion of all pivotal clinical trials;

potential review of the product application by an FDA advisory committee, where appropriate and if applicable;

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

satisfactory completion of an FDA pre-approval inspection of the manufacturing facilities where the proposed product is produced to assess
compliance with cGMP;

potential FDA audit of the clinical trial sites that generated the data in support of the BLA; and

FDA review and approval of a BLA prior to any commercial marketing or sale of the product in the United States.

The preclinical and clinical testing and approval process requires substantial time, effort, and financial resources, and we cannot be certain that any

approvals for our product candidates will be granted on a timely basis, if at all.

An IND is a request for authorization from the FDA to administer an investigational new drug or biologic product to humans in clinical trials. The
IND  submission  includes  the  general  investigational  plan  and  the  protocol(s)  for  human  trials.  The  IND  also  includes  results  of  preclinical  testing,
including  animal  and  in  vitro  studies,  to  assess  the  toxicology,  pharmacokinetics,  pharmacology,  and  pharmacodynamic  characteristics  of  the  product;
chemistry, manufacturing, and controls information; and any available human data or literature to support the use of the investigational new drug. An IND
must become effective before human clinical trials may begin. An IND will automatically become effective 30 days after receipt by the FDA, unless before
that time the FDA raises concerns or questions related to the proposed clinical trials. In such a case, the IND may be placed on clinical hold and the IND
sponsor and the FDA must resolve any outstanding concerns or questions before clinical trials can begin. Accordingly, submission of an IND may or may
not result in the FDA allowing clinical trials to commence. The FDA may impose a clinical hold at any time during a clinical trial and may impose a partial
clinical hold that would apply certain limits to the trial, for example, imposing dosage limitations or restricting the time frame of the trial.

Clinical Trials

Clinical  trials  involve  the  administration  of  the  investigational  new  drug  to  human  subjects  under  the  supervision  of  qualified  investigators  in
accordance with GCPs which include the requirement that all research subjects provide their informed consent for their participation in any clinical trial.
Clinical trials are conducted under protocols detailing, among other things, the objectives of the study, the parameters to be used in monitoring safety, and
the efficacy criteria to be evaluated. A protocol for each clinical trial and any subsequent protocol amendments must be submitted to the FDA as part of the
IND. Additionally, approval must also be obtained from each clinical trial site’s IRB before the trials may be initiated, and the IRB must monitor the trial
until it is completed. There are also requirements governing the reporting of ongoing clinical trials and clinical trial results to public registries.

The clinical investigation of a drug is generally divided into three phases. Although the phases are usually conducted sequentially, they may overlap

or be combined.

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Phase  1.  The  drug  is  initially  introduced  into  a  relatively  small  number  of  healthy  human  subjects  or  patients  with  the  target  disease  or
condition. These studies are designed to evaluate the safety, dosage tolerance, metabolism and pharmacologic actions of the investigational
new drug in humans, the side effects associated with increasing doses, and if possible, to gain early evidence on effectiveness.

Phase 2. The drug is administered to a limited patient population to evaluate dosage tolerance and optimal dosage, identify possible adverse
side effects and safety risks, and preliminarily evaluate efficacy. Multiple Phase 2 clinical trials may be conducted by the sponsor to obtain
information prior to beginning larger and more costly Phase 3 clinical trials.

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Phase  3.  The  drug  is  administered  to  an  expanded  patient  population,  generally  at  geographically  dispersed  clinical  trial  sites  to  generate
enough data to evaluate dosage, clinical effectiveness and safety, and establish the overall benefit-risk relationship of the investigational new
drug product. A well-controlled, statistically robust Phase 3 trial may be designed to deliver the data that regulatory authorities will use to
decide whether or not to approve, and, if approved, how to appropriately label a drug: such Phase 3 studies are referred to as “pivotal.”

In some cases, the FDA may condition approval of a BLA for a product candidate on the sponsor’s agreement to conduct additional clinical trials
after approval. In other cases, a sponsor may voluntarily conduct additional clinical trials after approval to gain more information about the drug. Such
post-approval studies are typically referred to as Phase 4 clinical trials. Failure to exhibit due diligence with regard to conducting Phase 4 clinical trials that
the FDA requires as a condition of approval could result in FDA withdrawing approval for the product.

A clinical trial sponsor must submit written IND safety reports to the FDA and the investigators for serious and unexpected adverse reactions, any
clinically important increase in the rate of a serious suspected adverse reaction over that listed in the protocol or investigator’s brochure, or any findings
from other studies or animal or in vitro testing that suggest a significant risk in humans exposed to the product candidate within 15 calendar days after the
sponsor determines that the information qualifies for reporting. The sponsor also must notify the FDA of any unexpected fatal or life-threatening suspected
adverse  reaction  within  seven  calendar  days  after  the  sponsor’s  initial  receipt  of  the  information.  The  FDA,  the  IRB,  or  the  clinical  trial  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. Additionally, some clinical trials are overseen by an independent group of qualified experts organized by the clinical trial sponsor, known as a
data safety monitoring board or committee. This group provides authorization for whether or not a trial may move forward at designated check points based
on access to certain data from the trial. We may also suspend or terminate a clinical trial based on evolving business objectives or competitive climate.

BLA Submission

Assuming successful completion of all required testing in accordance with all applicable regulatory requirements, detailed information about the
investigational  biologic  product  is  submitted  to  the  FDA  in  the  form  of  a  BLA  requesting  approval  to  market  the  product  for  one  or  more  indications.
ATYR1923 and our other potential product candidates are proteins that will be regulated as biological products subject to the BLA marketing pathway.
Under federal law, the submission of most BLAs is subject to an application user fee, and the sponsor of an approved BLA is also subject to an annual
prescription drug product program fee. These fees typically increase annually. Applications for orphan drug products are exempted from the BLA user fees,
unless the application includes an indication for other than a rare disease or condition.

A BLA must include all relevant data available from pertinent preclinical studies and clinical trials, including negative or ambiguous results as well
as positive findings, together with detailed information relating to the product’s chemistry, manufacturing, controls, and proposed labeling, among other
things.  To  support  marketing  approval,  the  data  submitted  must  be  sufficient  in  quality  and  quantity  to  establish  the  safety  and  effectiveness  of  the
investigational new drug product to the satisfaction of the FDA. FDA approval of a BLA must be obtained before a biologic may be marketed in the United
States.

Before approving a BLA, the FDA typically will conduct a pre-approval inspection of the facility or facilities where the product is manufactured.
The FDA will not approve an application unless it determines that the manufacturing processes and facilities are in compliance with cGMP requirements
and adequate to assure consistent production of the product within required specifications. Additionally, before approving a BLA, the FDA will typically
inspect one or more clinical sites to assure compliance with GCP.

Additionally, the FDA may refer any NDA or BLA, including applications for novel biologic candidates which present difficult questions of safety
or efficacy, 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.

The FDA’s Decision on a BLA

The  FDA  evaluates  a  BLA  to  determine  whether  the  data  demonstrate  that  the  biologic  is  safe,  pure,  and  potent,  or  effective.   After  the  FDA
evaluates the BLA and conducts inspections of manufacturing facilities where the product will be produced, it may issue an approval letter or a Complete
Response Letter (CRL). An approval letter authorizes commercial marketing of the drug with specific prescribing information for specific indications. A
CRL indicates that the review cycle of the application is complete and the application is not ready for approval. 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. A  CRL  may  require
additional clinical data or an additional pivotal Phase 3 clinical trial(s), or other significant, expensive and time-consuming requirements related to clinical
trials, preclinical studies or

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manufacturing. Even with the submission of this additional information, however, the FDA may ultimately decide that the BLA does not satisfy the criteria
for approval and issue a denial.

The FDA could also approve the BLA with a Risk Evaluation and Mitigation Strategy (REMS) plan to mitigate risks associated with the product,
which  could  include  medication  guides,  physician  communication  plans,  or  elements  to  assure  safe  use,  such  as  restricted  distribution  methods,  patient
registries and other risk minimization tools. The FDA may also condition approval on, among other things, changes to proposed labeling, development of
adequate controls and specifications, or a commitment to conduct one or more post-market studies or clinical trials. Such post-market testing may include
Phase 4 clinical trials and surveillance to further assess and monitor the product’s safety and effectiveness after commercialization. Also, new government
requirements,  including  those  resulting  from  new  legislation,  may  be  established,  or  the  FDA’s  policies  may  change,  which  could  delay  or  prevent
regulatory approval of our products under development.

Expedited Review and Accelerated Approval Programs

A sponsor may seek approval of its product candidate under programs designed to accelerate FDA’s review and approval of NDAs and BLAs. For
example, fast track designation may be granted to a drug or biologic intended for treatment of a serious or life-threatening disease or condition that has
potential to address unmet medical needs for the disease or condition by providing a therapy where none exists or a therapy that may be potentially superior
to  existing  therapy  based  on  efficacy  or  safety  factors.  The  key  benefits  of  fast  track  designation  are  more  frequent  interactions  with  the  FDA  during
development and testing and eligibility for priority review. The FDA may also review sections of the NDA or BLA for a fast track product on a rolling
basis before the complete application is submitted, if the sponsor and the FDA agree on a schedule for the submission of the application sections, and the
sponsor pays any required user fees upon submission of the first section of the application. Based on results of the Phase 3 clinical trial(s) submitted in a
BLA, the FDA may grant the BLA a priority review designation, which sets the target date for FDA action on the application at six months after the FDA
accepts the application for filing. Priority review is granted where there is evidence that the proposed product would be a significant improvement in the
safety or effectiveness of the treatment, diagnosis, or prevention of a serious condition. If criteria are not met for priority review, the application is subject
to  the  standard  FDA  review  period  of  ten  months  after  FDA  accepts  the  application  for  filing.  Priority  review  designation  does  not  change  the
scientific/medical standard for approval or the quality of evidence necessary to support approval. Fast track designation may be withdrawn by the sponsor
or rescinded by the FDA if the designation is no longer supported by data emerging in the clinical trial process.

Under  the  accelerated  approval  program,  the  FDA  may  approve  a  BLA  on  the  basis  of  either  a  surrogate  endpoint  that  is  reasonably  likely  to
predict clinical benefit or, on a clinical endpoint that can be measured earlier than irreversible morbidity or mortality, that is reasonably likely to predict an
effect  on  irreversible  morbidity  or  mortality  or  other  clinical  benefit,  taking  into  account  the  severity,  rarity,  or  prevalence  of  the  condition  and  the
availability  or  lack  of  alternative  treatments.  Drugs  and  biologics  granted  accelerated  approval  must  meet  the  same  statutory  standards  for  safety  and
effectiveness as those granted traditional approval. Post-marketing trials or completion of ongoing trials after marketing approval are generally required to
verify the drug’s clinical benefit in relationship to the surrogate endpoint or ultimate outcome in relationship to the clinical benefit. In addition, a sponsor
may seek FDA designation of its product candidate as a breakthrough therapy if the drug is intended, 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 drug may demonstrate substantial improvement
over existing therapies on one or more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. If so
designated,  the  FDA  shall  act  to  expedite  the  development  and  review  of  the  product’s  marketing  application,  including  by  meeting  with  the  sponsor
throughout the product’s development, providing timely advice to the sponsor to ensure that the development program to gather preclinical and clinical data
is  as  efficient  as  practicable,  involving  senior  managers  and  experienced  review  staff  in  a  cross-disciplinary  review,  and  assigning  a  cross-disciplinary
project lead for the FDA review team to facilitate an efficient review of the development program and to serve as a scientific liaison between the review
team and the sponsor.

Post-Approval Requirements

Drugs manufactured or distributed pursuant to FDA approvals are subject to pervasive and continuing regulation by the FDA, including, among
other  things,  requirements  relating  to  recordkeeping,  periodic  reporting,  product  sampling  and  distribution,  advertising  and  promotion  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 or
some changes to the manufacturing process, are subject to prior FDA review and approval.

Drug manufacturers are subject to periodic unannounced inspections by the FDA and state agencies for compliance with cGMP requirements.

We rely, and expect to continue to rely, on third parties for the production of clinical quantities of our product candidates, and expect to rely in the
future on third parties for the production of commercial quantities. Future FDA and state inspections may identify compliance issues at our facilities or at
the facilities of our contract manufacturers that may disrupt production or distribution, or require

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substantial  resources  to  correct.  In  addition,  discovery  of  previously  unknown  problems  with  a  product  or  the  failure  to  comply  with  applicable
requirements may result in restrictions on a product, manufacturer or holder of an approved BLA, including withdrawal or recall of the product from the
market or other voluntary, FDA-initiated or judicial action that could delay or prohibit further marketing, or result in the imposition of post-market studies
or trials to assess new safety risks.

The FDA strictly regulates marketing, labeling, advertising, and promotion of products that are placed on the market. Drugs may be promoted only
for  the  approved  indications  and  in  accordance  with  the  provisions  of  the  approved  label.  The  FDA  and  other  agencies  actively  enforce  the  laws  and
regulations  prohibiting  the  promotion  of  off-label  uses,  and  a  company  that  is  found  to  have  improperly  promoted  off-label  uses  may  be  subject  to
significant liability.

Orphan Designation and Exclusivity

The FDA may grant orphan drug designation to drugs intended to treat a rare disease or condition that affects fewer than 200,000 individuals in the
United States, or if it affects more than 200,000 individuals in the United States and for which there is no reasonable expectation that the cost of developing
and making a drug for this type of disease or condition will be recovered from sales in the United States. Orphan drug designation must be requested before
submitting an NDA or BLA. After the FDA grants orphan drug designation, the identity of the therapeutic agent and its potential orphan use are disclosed
publicly by the FDA.

Orphan drug designation does not convey any advantage in or shorten the duration of the regulatory review and approval process, but it entitles a
party  to  financial  incentives  such  as  opportunities  for  grant  funding  towards  clinical  trial  costs,  tax  advantages,  and  user-fee  waivers.  In  addition,  if  a
product is the first to receive FDA approval for the indication for which it has orphan designation, the product is entitled to orphan drug exclusivity, which
means  the  FDA  may  not  approve  any  other  application  to  market  the  same  drug  for  the  same  indication  for  a  period  of  seven  years,  except  in  limited
circumstances, such as a showing of clinical superiority over the product with orphan exclusivity. Orphan drug exclusivity, however, also could block the
approval  of  one  of  our  products  for  seven  years  if  a  competitor  obtains  approval  of  the  same  drug  as  defined  by  the  FDA  for  treatment  of  the  same
indication or disease.

Pediatric Trials and Exclusivity

Under the Pediatric Research Equity Act of 2003, as amended (PREA), BLAs or supplement to a BLA must contain data that are adequate to assess
the safety and effectiveness of an investigational drug or biologic product for the claimed indications in all relevant pediatric populations and to support
dosing  and  administration  for  each  pediatric  subpopulation  for  which  the  drug  is  safe  and  effective.  A  sponsor  who  is  planning  to  submit  a  marketing
application for a drug product that includes a new active ingredient, new indication, new dosage form, new dosing regimen or new route of administration
must submit an initial Pediatric Study Plan (PSP) within sixty days of an end-of-phase 2 meeting or, if there is no such meeting, as early as practicable
before the initiation of the Phase 3 or Phase 2/3 clinical trial. The initial PSP must include an outline of the pediatric study or studies that the sponsor 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  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 if certain criteria are met. The FDA and the sponsor must reach
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 requirements for pediatric data
do not apply to any drug or biologic for an indication for which orphan designation has been granted, except under certain circumstances.

Pediatric exclusivity is another type of non-patent exclusivity in the United States and, if granted, provides for the attachment of an additional six
months of marketing protection to the term of any existing regulatory exclusivity, including orphan exclusivity. This six-month exclusivity may be granted
if a BLA sponsor submits pediatric data that fairly respond to a written request from the FDA for such data.

Rest of World Government Regulation

In addition to regulations in the United States, we will be subject to a variety of regulations in other jurisdictions governing, among other things,
clinical trials and any commercial sales and distribution of our products. The cost of establishing a regulatory compliance system for numerous varying
jurisdictions can be very significant. Although many of the issues discussed above with respect to the United States apply similarly in the context of the
European Union and in other jurisdictions, the approval process 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.

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Whether or not we obtain FDA approval for a product, we must obtain the requisite approvals from regulatory authorities in foreign countries prior
to the commencement of clinical trials or marketing of the product in those countries. Certain countries outside of the United States have a similar process
that requires the submission of a clinical trial application much like the IND prior to the commencement of human clinical trials. In the EU, for example, a
clinical trial authorization application (CTA) must be submitted for each clinical protocol to each country’s national health authority and an independent
ethics committee, much like the FDA and IRB, respectively. Once the CTA is accepted in accordance with a country’s requirements, the clinical trial may
proceed.

The requirements and process governing the conduct of clinical trials vary from country to country. In all cases, the clinical trials are conducted in

accordance with GCP the applicable regulatory requirements, and the ethical principles that have their origin in the Declaration of Helsinki.

Pharmaceutical Coverage, Pricing and Reimbursement

Significant uncertainty exists as to the coverage and reimbursement status of any products for which we obtain regulatory approval. In the United
States and in other countries, sales of any products for which we receive regulatory approval for commercial sale will depend in part on the availability of
coverage and reimbursement from third-party payors. Third-party payors include government authorities, managed care providers, private health insurers
and other organizations. Private payors often follow Centers for Medicine & Medicaid Services (CMS’s) determinations relating to Medicare and Medicaid
with respect to coverage policy and payment limitations in setting their own reimbursement policies. The process for determining whether a payor will
provide coverage for a product may be separate from the process for setting the reimbursement rate that the payor will pay for the product. Third-party
payors may limit coverage to specific products on an approved list, or formulary, which might not include all of the FDA-approved products for a particular
indication.  Moreover,  a  payor’s  decision  to  provide  coverage  for  a  drug  product  does  not  imply  that  an  adequate  reimbursement  rate  will  be  approved.
Adequate third-party reimbursement may not be available or sufficient to enable us to maintain price levels sufficient to realize an appropriate return on our
investment in product development.

Third-party  payors  are  increasingly  challenging  the  price  and  examining  the  medical  necessity  and  cost-effectiveness  of  medical  products  and
services, in addition to their safety and efficacy. In order to obtain coverage and reimbursement for any product that might be approved for sale, we may
need to conduct expensive pharmacoeconomic studies in order to demonstrate the medical necessity and cost-effectiveness of our products, in addition to
the costs required to obtain regulatory approvals. Our product candidates may not be considered medically necessary or cost-effective. If third-party payors
do not consider a product to be cost-effective compared to other available therapies, they may not cover the product after approval as a benefit under their
plans or, if they do, the level of payment may not be sufficient to allow a company to sell its products at a profit.

The U.S. government, state legislatures and foreign governments have shown significant interest in implementing cost containment programs to
limit the growth of government-paid health care costs, including price controls, restrictions on reimbursement and requirements for substitution of generic
products for branded prescription drugs. By way of example, the ACA contains provisions that may reduce the profitability of drug products, including, for
example, increased rebates for drugs sold to Medicaid programs, extension of Medicaid rebates to Medicaid managed care plans, mandatory discounts for
certain Medicare Part D beneficiaries and annual fees based on pharmaceutical companies’ share of sales to federal health care programs. There remains
judicial and Congressional challenges to certain aspects of the ACA, as well as efforts by the Trump administration to repeal or replace certain aspects of
the ACA. While Congress has not passed comprehensive repeal legislation, it has enacted laws that modify certain provisions of the ACA. For example, the
Bipartisan Budget Act of 2018 (the BBA), among other things, amended the ACA, effective January 1, 2019, to reduce the coverage gap in most Medicare
Part  D  plans,  commonly  referred  to  as  the  “donut  hole.”   The  BBA  also  extended  the  coverage  gap  discount  program  to  include  biosimilars  starting  in
2019.  The Tax Cuts and Jobs Act of 2017 included a provision repealing, effective January 1, 2019, the tax-based shared responsibility payment imposed
by the ACA on certain individuals who fail to maintain qualifying health coverage for all or part of a year that is commonly referred to as the “individual
mandate.” On June 14, 2018, U.S. Court of Appeals for the Federal Circuit ruled that the federal government was not required to pay more than $12.0
billion in ACA risk corridor payments to third-party payors who argued were owed to them. This case has been subsequently appealed to the U.S. Supreme
Court. On December 14, 2018, a U.S. District Court Judge in the Northern District of Texas (Texas District Court Judge), ruled that the individual mandate
is  a  critical  and  inseverable  feature  of  the  ACA,  and  therefore,  because  it  was  repealed  as  part  of  the  Tax  Cuts  and  JOBS  Act  of  2017,  the  remaining
provisions of the ACA are invalid as well. On December 18, 2019, the U.S. Court of Appeals for the 5th Circuit ruled that the individual mandate was
unconstitutional  and  remanded  the  case  back  to  the  District  Court  to  determine  whether  the  remaining  provisions  of  the  ACA  are  invalid  as  well.      In
December 2018, the CMS published a final rule permitting further collections and payments to and from certain ACA qualified health plans and health
insurance issuers under the ACA risk adjustment program in response to the outcome of federal district court litigation regarding the method CMS uses to
determine  this  risk  adjustment.    In  addition,  the  2020  federal  spending  package  permanently  eliminates,  effective  January  1,  2020,  the  ACA-mandated
“Cadillac” tax on high-cost employer-sponsored health coverage and medical device tax and, effective January 1, 2021, also eliminates the health insurer
tax.  Further,  on  January  20,  2017,  President  Trump  signed  an  Executive  Order  directing  federal  agencies  with  authorities  and  responsibilities  under  the
ACA to waive, defer, grant exemptions from, or delay the implementation of any provision of the ACA that would impose a fiscal burden on states or a
cost, fee, tax, penalty or regulatory burden on individuals, healthcare providers, health

20

insurers,  or  manufacturers  of  pharmaceuticals  or  medical  devices.  Congress  also  could  consider  subsequent  additional  legislation  to  modify,  repeal,  or
replace elements of the ACA that are repealed. Thus, the full impact of the ACA, any law replacing elements of it, or the political uncertainty surrounding
its  repeal  or  replacement  on  our  business  remains  unclear.    Adoption  of  government  controls  and  measures,  and  tightening  of  restrictive  policies  in
jurisdictions with existing controls and measures, could limit payments for pharmaceuticals.

Additionally, the Trump administration’s budget proposal for fiscal year 2020 contained further drug price control measures that could be enacted
during the 2020 budget process or in other future legislation, including, for example, measures to permit Medicare Part D plans to negotiate the price of
certain drugs under Medicare Part B, to allow some states to negotiate drug prices under Medicaid, and to eliminate cost sharing for generic drugs for low-
income patients. Additionally, the Trump administration released a ‘‘Blueprint’’ to lower drug prices and reduce out of pocket costs of drugs that contains
additional proposals to increase manufacturer competition, increase the negotiating power of certain federal healthcare programs, incentivize manufacturers
to lower the list price of their products and reduce the out of pocket costs of drug products paid by consumers. The U.S. Department of Health and Human
Services  (HHS)  has  solicited  feedback  on  some  of  these  measures  and  has  implemented  others  under  its  existing  authority.  For  example,  in  May  2019,
CMS issued a final rule to allow Medicare Advantage Plans the option of using step therapy for Part B drugs beginning January 1, 2020, This final rule
codified CMS’s policy change that was effective January 1, 2019.  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.

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

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

Other Healthcare Laws and Compliance Requirements

If we obtain regulatory approval for any of our product candidates, we may be subject to various federal and state laws targeting fraud and abuse in
the healthcare industry. These laws may impact, among other things, our proposed sales, marketing and education programs. In addition, we may be subject
to  patient  privacy  regulation  by  both  the  federal  government  and  the  states  in  which  we  conduct  our  business.  The  laws  that  may  affect  our  ability  to
operate include:

•

•

•

•

the federal Anti-Kickback Statute, which prohibits, among other things, persons from knowingly and willfully soliciting, receiving, offering
or paying remuneration, directly or indirectly, to induce, or in return for, the purchase or recommendation of an item or service reimbursable
under a federal healthcare program, such as the Medicare and Medicaid programs;

federal civil and criminal false claims laws and civil monetary penalty laws, which prohibit, among other things, individuals or entities from
knowingly presenting, or causing to be presented, claims for payment from Medicare, Medicaid, or other third-party payors that are false or
fraudulent;

the federal Health Insurance Portability and Accountability Act of 1996 (HIPAA), which created new federal criminal statutes that prohibit
executing a scheme to defraud any healthcare benefit program and making false statements relating to healthcare matters;

the federal transparency laws, including the provision of the ACA referred to as the federal Physician Payments Sunshine Act, that requires
drug  and  biologics  manufacturers  to  disclose  payments  and  other  transfers  of  value  provided  to  physicians  (as  defined  by  the  law)  and
teaching hospitals and ownership interests of physicians and their immediate family members;

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•

•

HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  (HITECH)  and  its  implementing
regulations, which imposes certain requirements on HIPAA covered entities and their business associates relating to the privacy, security and
transmission of individually identifiable health information; and

state  law  equivalents  of  each  of  the  above  federal  laws,  such  as  anti-kickback  and  false  claims  laws  that  may  apply  to  items  or  services
reimbursed  by  any  third-party  payor,  including  commercial  insurers,  and  state  laws  governing  transparency,  marketing  and  drug  pricing
reporting, and the privacy and security of health information in certain circumstances, many of which differ from each other in significant
ways and may not have the same effect, thus complicating compliance efforts.

The ACA broadened the reach of the fraud and abuse laws by, among other things, amending the intent requirement of the federal Anti-Kickback
Statute and the applicable criminal healthcare fraud statutes contained within 42 U.S.C. § 1320a-7b. Pursuant to the statutory amendment, a person or entity
no longer needs to have actual knowledge of this statute or specific intent to violate it in order to have committed a violation. In addition, the ACA provides
that the government may assert that a claim including items or services resulting from a violation of the federal Anti-Kickback Statute constitutes a false or
fraudulent claim for purposes of the civil False Claims Act or the civil monetary penalties statute. Many states have adopted laws similar to the federal
Anti-Kickback Statute, some of which apply to the referral of patients for healthcare items or services reimbursed by any source, not only the Medicare and
Medicaid programs.

We  are  also  subject  to  the  U.S.  Foreign  Corrupt  Practices  Act  (FCPA),  which  prohibits  improper  payments  or  offers  of  payments  to  foreign
governments and their officials for the purpose of obtaining or retaining business. Safeguards we implement to discourage improper payments or offers of
payments by our employees, consultants, and others may be ineffective, and violations of the FCPA and similar laws may result in severe criminal or civil
sanctions,  or  other  liabilities  or  proceedings  against  us,  any  of  which  would  likely  harm  our  reputation,  business,  financial  condition  and  result  of
operations.

If our operations are found to be in violation of any of the laws described above or any other governmental regulations that apply to us, we may be
subject to penalties, including significant civil and criminal penalties, exclusion from participation in government healthcare programs, such as Medicare
and  Medicaid  and  imprisonment,  disgorgement,  damages,  fines,  additional  reporting  requirements  and  regulatory  oversight  and  the  curtailment  or
restructuring of our operations, any of which could adversely affect our ability to operate our business and our results of operations.

Employees

As of December 31, 2019, we had 44 employees, 39 of which were full-time employees. None of our employees are represented by labor unions or

covered by collective bargaining agreements. We consider our relationship with our employees to be good.

Financial Information about Segments

We operate in a single accounting segment. Refer to Note 1 to our consolidated financial statements included elsewhere in this Annual Report.

Emerging Growth Company Status

Under the Jumpstart Our Business Startups Act of 2012 (JOBS Act), we qualify as an emerging growth company. Emerging growth companies can
delay adopting new or revised accounting standards until such time as those standards apply to private companies. We have irrevocably elected not to avail
ourselves of this exemption from new or revised accounting standards and, therefore, will be subject to the same new or revised accounting standards as
other  public  companies  that  are  not  emerging  growth  companies.  We  could  be  an  emerging  growth  company  up  to  December  31,  2020,  although
circumstances could cause us to lose that status earlier.

Corporate Information

We were incorporated under the laws of the State of Delaware in September 2005. Our principal executive office is located at 3545 John Hopkins

Court, Suite #250, San Diego, California 92121, and our telephone number is (858) 731-8389. Our website address is www.atyrpharma.com.

22

 
 
You  are  advised  to  read  this  Annual  Report  in  conjunction  with  other  reports  and  documents  that  we  file  from  time  to  time  with  the  SEC.  Our
Annual  Reports  on  Form  10-K,  Quarterly  Reports  on  Form  10-Q,  Current  Reports  on  Form  8-K,  and  amendments  to  these  reports  filed  or  furnished
pursuant to Section 13(a) or 15(d) of the Exchange Act, are available free of charge on our website as soon as reasonably practicable after such reports and
amendments are electronically filed with, or furnished to, the SEC. You may obtain copies of these reports directly from us or from the SEC.  In addition,
the SEC maintains information for electronic filers (including aTyr Pharma, Inc.) at its website at www.sec.gov. We also make available copies of our news
releases and other financial information and updates with respect to our business on our website. We do not incorporate the information on or accessible
through our website into this Annual Report, and you should not consider any information on, or that can be accessed through, our website as part of this
Annual Report.

23

Item 1A. Risk Factors

You should carefully consider the following risk factors, as well as the other information in this Annual Report, and in our other public filings. The
occurrence of any of these risks could harm our business, financial condition, results of operations and/or growth prospects or cause our actual results to
differ materially from those contained in forward-looking statements we have made in this report and those we may make from time to time. You should
consider all of the risk factors described in our public filings when evaluating our business.  

Risks related to our financial condition and need for additional capital

We will need to raise additional capital or enter into strategic partnering relationships to fund our operations.

The  development  of  therapeutic  product  candidates  is  expensive,  and  we  expect  our  research  and  development  expenses  to  fluctuate.  As  of
December 31, 2019, our cash, cash equivalents and available-for-sale investments were $31.1 million. Since that time, we received $8.0 million related to
the  Kyorin  Agreement  and  approximately  $20.7  million  in  gross  proceeds  from  our  underwritten  follow-on  public  offering  of  common  stock,  before
deducting underwriting discounts, commissions and offering expenses payable by us. We believe that our current cash, cash equivalents and available-for-
sale investments, will be sufficient to meet our anticipated cash requirements for a period of at least one year from the date of this Annual Report. However,
our operating plan may change as a result of many factors currently unknown to us, and we may need to seek additional funds sooner than planned, through
equity or debt offerings, grant funding, collaborations, strategic partnerships and/or licensing arrangements. Our future funding requirements will depend
on many factors, including but not limited to:

•

•

•

•

•

•

the number and characteristics of product candidates that we pursue;

the scope, rate of progress, results and cost of our clinical trials, preclinical testing, and other related activities;

the cost of manufacturing clinical supplies, and establishing commercial supplies, of our product candidates and any products that we may
develop;

the cost, timing, and outcomes of regulatory review of our product candidates;

the cost and timing of establishing sales, marketing, and distribution capabilities; and

the  terms  and  timing  of  any  collaborative,  licensing,  and  other  arrangements  that  we  may  establish,  including  any  milestone  and  royalty
payments thereunder.

In  any  event,  we  will  require  additional  capital  to  complete  additional  clinical  trials,  including  larger,  pivotal  clinical  trials,  to  obtain  regulatory

approval for, and to commercialize, our product candidates.

Raising funds in the current economic environment may present additional challenges. Even if we believe we have sufficient funds for our current
or future operating plans, we may seek additional capital if market conditions are favorable or if we have specific strategic considerations. If we are unable
to obtain funding on a timely basis, we may be required to significantly curtail, delay or discontinue one or more of our research or development programs
or the commercialization of any product candidates, or we may be unable to expand our operations, maintain our current organization and employee base or
otherwise capitalize on our business opportunities, as desired, which could materially affect our business, financial condition and results of operations.

The terms of any financing may adversely affect the holdings or the rights of our stockholders and the issuance of additional securities by us, or the
possibility of such issuance, may cause the market price of our shares to decline. The sale of additional equity or convertible securities would cause dilution
to all of our stockholders. The incurrence of additional indebtedness would increase our fixed payment obligations and may require us to agree to certain
restrictive covenants, such as limitations on our ability to incur additional debt, limitations on our ability to acquire, sell or license intellectual property
rights and other operating restrictions that could adversely impact our ability to conduct our business. In addition, any fundraising efforts may divert our
management from their day-to-day activities, which may adversely affect our ability to develop and commercialize our product candidates.

24

 
 
 
 
 
 
We  may  decide  to  enter  into  additional  strategic  partnerships,  including  collaborations  with  pharmaceutical  and  biotechnology  companies,  to
enhance and accelerate the development and potential commercialization of our product candidates. We face significant competition in seeking appropriate
partners, and the negotiation process is time-consuming and complex.  Moreover, we may not be successful in our efforts to establish any new strategic
partnership or other collaborative arrangement for any of our product candidates and programs for a variety of reasons, including strategic fit with partners
and differences in analysis of commercial value and regulatory risk. We may not be able to negotiate strategic partnerships on a timely basis, on acceptable
terms or at all.  We are unable to predict when, if ever, we will enter into any new strategic partnership because of the numerous risks and uncertainties
associated with establishing strategic partnerships. Even if we are successful in our efforts to establish new strategic partnerships, the terms that we agree
upon may not be favorable to us and we may not be able to maintain such strategic partnerships if, for example, we encounter unfavorable results or delays
during development or approval of a product candidate or sales of an approved product are lower than expectations.  

We have a significant amount of debt that may cause risks that could adversely affect our business, operating results and financial condition. 

As  of  December  31,  2019,  our  term  loans  (Term  Loans)  under  a  loan  and  security  agreement,  dated  November  18,  2016,  as  amended  (Loan
Agreement) among us and Silicon Valley Bank and Solar Capital Ltd. (Lenders) consisted of $7.3 million principal outstanding to be repaid ratably, on a
monthly basis, through November 2020. In addition, we have a $1.8 million final payment due in the fourth quarter of 2020.  The Term Loans are secured
by substantially all of our assets and the assets of our domestic subsidiaries, except that the collateral does not include any intellectual property held by us
or our subsidiaries or more than 65% of any voting securities in our foreign subsidiaries owned or held of record by us. However, pursuant to the terms of a
negative pledge arrangement entered into with the Lenders, we have agreed not to encumber any of the intellectual property of ours or our subsidiaries. As
a result, if we default on any of our obligations under the Loan Agreement, the Lenders could foreclose on their security interest and liquidate some or all
of the collateral, which would harm our business, financial condition and results of operations and could require us to reduce or cease operations.

•

•

•

•

•

•

•

The level and nature of our indebtedness could, among other things:

make it difficult for us to obtain any necessary financing in the future;

limit our flexibility in planning for or reacting to changes in our business;

reduce funds available for use in our operations and corporate development initiatives;

impair our ability to incur additional debt because of financial and other restrictive covenants or the liens on our assets that secure our current
debt;

hinder  our  ability  to  raise  equity  capital,  because  in  the  event  of  a  liquidation  of  our  business,  debt  holders  receive  a  priority  before  equity
holders;

make us more vulnerable in the event of a downturn in our business; and

place us at a possible competitive disadvantage relative to less leveraged competitors and competitors that have better access to capital resources.

We may also incur significantly more debt in the future, which will increase each of the risks described above related to our indebtedness.

The Loan Agreement restricts, among other things, our ability to: convey, sell, lease, transfer, assign or otherwise dispose of certain of our assets;
engage in any business other than the businesses we currently engage in or reasonably related thereto or reasonable extensions thereof; undergo certain
change of control events; create, incur, assume, or be liable with respect to certain indebtedness;  grant certain liens; pay dividends and make certain other
restricted  payments;  make  certain  investments;  enter  into  any  material  transactions  with  any  affiliates,  with  certain  exceptions;  or  permit  certain  of  our
subsidiaries  to  hold  or  maintain  certain  assets  in  excess  of  certain  specified  amounts.  The  Loan  Agreement  includes  a  material  adverse  change  clause,
which  enables  the  Lenders  to  require  immediate  repayment  of  the  outstanding  debt  if  we  experience  a  material  adverse  change.  The  material  adverse
change clause covers a material impairment in the perfection or priority of the Lenders’ lien in the underlying collateral or in the value of such collateral,
material adverse change in our business operations or condition or material impairment of our prospects for repayment of any portion of the remaining debt
obligation.

25

 
 
 
 
 
 
 
The operating restrictions and covenants in the Loan Agreement, as well as any future financing agreements that we may enter into, may restrict our
ability to finance our operations, engage in business activities or expand or fully pursue our business strategies. Our ability to comply with these covenants
may  be  affected  by  events  beyond  our  control  and  we  may  not  be  able  to  meet  those  covenants.  A  breach  of  any  of  the  covenants  under  the  Loan
Agreement could result in a default under the Loan Agreement, which could cause all of the outstanding indebtedness under the Term Loans to become
immediately due and payable.

We have incurred significant losses since our inception and anticipate that we will continue to incur significant losses for the foreseeable future.

We are a clinical stage biotherapeutics company, and we have not yet generated any revenues from product sales. We have incurred net losses in
each year since our inception in 2005, including consolidated net losses of $23.8 million, $34.5 million and $48.2 million for the years ended December 31,
2019, 2018 and 2017, respectively. As of December 31, 2019, we had an accumulated deficit of $322.3 million.

We  have  devoted  most  of  our  financial  resources  to  research  and  development,  including  our  clinical  and  preclinical  development  activities.  To
date, we have financed our operations primarily through the sale of equity securities and convertible debt and through venture debt and term loans. The
amount of our future net losses will depend, in part, on the rate of our future expenditures and our ability to obtain funding through equity offerings, grant
funding, collaborations, strategic partnerships and/or licensing arrangements. We have not commenced pivotal clinical trials for any product candidate and
it will be several years, if ever, before we have a product candidate ready for commercialization. Even if we obtain regulatory approval to market a product
candidate, our future revenues will depend upon the size of any markets in which our product candidates have received approval, and our ability to achieve
sufficient market acceptance, reimbursement from third-party payors and adequate market share for our product candidates in those markets.

We expect to continue to incur significant expenses and operating losses for the foreseeable future. We anticipate that our expenses will fluctuate in
connection with our ongoing activities as we: continue our research and preclinical and clinical development of ATYR1923 or any other product candidates
that  we  may  develop;  further  develop  the  manufacturing  process  for  our  product  candidates;  seek  regulatory  approvals  for  our  product  candidates  that
successfully complete clinical trials; ultimately establish a sales, marketing and distribution infrastructure to commercialize any products for which we may
obtain  marketing  approval;  seek  to  identify  and  validate  additional  product  candidates;  maintain,  protect  and  expand  our  intellectual  property  portfolio;
acquire  or  in-license  other  product  candidates  and  technologies;  attract  and  retain  skilled  personnel;  and  create  additional  infrastructure  to  support  our
operations as a public company and our product development and planned future commercialization efforts.

The net losses we incur may fluctuate significantly from quarter to quarter and year to year, such that a period-to-period comparison of our results
of  operations  may  not  be  a  good  indication  of  our  future  performance.  In  any  particular  quarter  or  quarters,  our  operating  results  could  be  below  the
expectations of securities analysts or investors, which could cause our stock price to decline.

We have never generated any revenue from product sales and may never be profitable.

Our  ability  to  generate  revenue  and  achieve  profitability  depends  on  our  ability,  alone  or  with  strategic  collaboration  partners,  to  successfully
complete  the  development  of,  and  obtain  the  regulatory  approvals  necessary  to  commercialize  our  product  candidates.  We  do  not  anticipate  generating
revenues from product sales for the foreseeable future, if ever. Our ability to generate future revenues from product sales depends heavily on our success in:

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completing research, preclinical development and clinical development of our product candidates, potentially with a strategic partner;

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

developing a sustainable, scalable, reproducible, and transferable manufacturing process for our product candidates and establish supply and
manufacturing relationships with third parties;

launching  and  commercializing  product  candidates  for  which  we  obtain  regulatory  approval,  either  by  collaborating  with  a  partner  or,  if
launched independently, by establishing a sales force, marketing and distribution infrastructure;

maintaining, protecting and expanding our intellectual property portfolio;

obtaining  market  acceptance  of  tRNA  synthetase-based  therapeutics  and  our  product  candidates  as  viable  treatment  options  for  our  target
indications;

identifying and validating new therapeutic product candidates based on tRNA synthetase biology or NRP2 biology;

attracting, hiring and retaining qualified personnel; and

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

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Even if one of our product candidates is approved for commercial sale, we anticipate incurring significant costs associated with commercializing
any  such  approved  product  candidate.  Our  expenses  could  increase  beyond  expectations  if  we  are  required  by  the  FDA  or  other  regulatory  agencies,
domestic or foreign, to perform clinical trials and other studies in addition to those that we currently anticipate. Even if we are able to generate revenues
from the sale of any approved products, we may not become profitable and may need to obtain additional funding to continue operations.

Risks related to the discovery, development and regulation of our product candidates

We may encounter substantial delays and other challenges in our clinical trials or we may fail to demonstrate safety and efficacy to the satisfaction of
applicable regulatory authorities.

Before obtaining marketing approval from regulatory authorities for the sale of our product candidates, we must conduct extensive clinical trials to
demonstrate the safety and efficacy of the product candidates in humans. Clinical trials are expensive, time-consuming, often delayed and uncertain as to
outcome.  We  cannot  guarantee  that  our  ATYR1923  Phase  1b/2a  clinical  trial  in  patients  with  pulmonary  sarcoidosis,  or  future  trials  we  may  plan  to
conduct, will be initiated or conducted as planned or completed on schedule, if at all. We cannot assure you that our product candidates will not be subject
to new clinical holds or significant delay in the future.  Any inability to initiate or complete our clinical trials of our product candidates in the United States,
as a result of clinical holds or otherwise, would delay our clinical development plans, may require us to incur additional clinical development costs and
could impair our ability to obtain U.S. regulatory approval for such product candidates.

A  failure  of  one  or  more  clinical  trials  can  occur  at  any  stage  of  testing,  and  our  clinical  trials  may  not  be  successful.  Events  that  may  prevent

successful or timely completion of clinical development include, but are not limited to:

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

delays in reaching consensus with regulatory agencies on trial design;

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

delays in obtaining required institutional review board (IRB) or Ethics Committee approval at each clinical trial site;

delays  in  recruiting  suitable  patients  to  participate  in  our  clinical  trials,  or  delays  that  may  result  if  the  number  of  patients  required  for  a
clinical trial is larger than we anticipate;

imposition  of  a  clinical  hold  by  regulatory  agencies,  which  may  occur  at  any  time  before  or  during  a  clinical  trial,  including  after  our
submission of data to these agencies or an inspection of our clinical trial operations or trial sites;

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

failure to perform in accordance with the FDA’s good clinical practices (GCPs) or applicable regulatory requirements in other countries;

delays in the testing, validation, manufacturing and delivery of our product candidates to the clinical sites;

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

disagreements with regulators regarding our interpretation of data from preclinical studies or clinical trials;

occurrence of adverse events associated with a product candidate that are viewed to outweigh its potential benefits; or

changes in regulatory requirements and guidance that require amending or submitting new clinical protocols.

Any delay in or inability to successfully complete preclinical and clinical development could result in additional costs to us and impair our ability to
generate revenue. In addition, if we make manufacturing or formulation changes to our product candidates, we may need to conduct additional studies to
bridge our modified product candidates to earlier versions.

If the results of our clinical trials, including our ongoing ATYR1923 Phase 1b/2a clinical trial in patients with pulmonary sarcoidosis, are perceived
to be negative or inconclusive, or if there are safety concerns or adverse events associated with our product candidates, we may be required to perform
additional clinical trials to support approval or be subject to additional post-marketing testing requirements; be delayed in obtaining marketing approval for
our product candidates, if at all; obtain approval for indications or patient populations that are not as broad as intended or desired; obtain approval with
labeling  that  includes  significant  use  or  distribution  restrictions  or  safety  warnings;  be  subject  to  changes  in  the  way  the  product  is  manufactured  or
administered; have regulatory authorities withdraw their approval of the product or impose restrictions on its distribution in the form of a modified risk
evaluation and mitigation strategy (REMS); be subject to litigation; or experience damage to our reputation.

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To date, the safety and efficacy of ATYR1923 in humans has not been studied to a significant extent. Accordingly, ATYR1923 and future product
candidates could potentially cause adverse events that have not yet been predicted. In addition, the inclusion of critically ill patients in our clinical trials
may result in deaths or other adverse medical events due to the natural progression of the disease. As described above, any of these events could prevent us
from successfully completing the clinical development of our product candidates and impair our ability to commercialize any products.

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

From time to time, we may publicly disclose preliminary or top-line data from our clinical studies, which are based on a preliminary analysis of
then-available data, and the results and related findings and conclusions are subject to change following a more comprehensive review of the data related to
the particular study or trial. We also make assumptions, estimations, calculations and conclusions as part of our analyses of data, and we may not have
received or had the opportunity to fully and carefully evaluate all data. As a result, the top-line results that we report may differ from future results of the
same studies, or different conclusions or considerations may qualify such results, once additional data have been received and fully evaluated. Top-line data
also remain subject to audit and verification procedures that may result in the final data being materially different from the preliminary data we previously
published. As a result, top-line data should be viewed with caution until the final data are available. From time to time, we may also disclose interim data
from our clinical studies.

In  addition,  we  may  report  interim  analyses  of  only  certain  endpoints  rather  than  all  endpoints.  Interim  data  from  clinical  trials  that  we  may
complete are subject to the risk that one or more of the clinical outcomes may materially change as patient enrollment continues and more patient data
become  available.  For  example,  we  recently  announced  results  from  a  blinded  interim  analysis  of  safety  and  tolerability,  the  primary  endpoint  of  our
ongoing Phase 1b/2a clinical trial. These results may not be consistent with final data for this trial. Adverse differences between preliminary or interim data
and final data could significantly harm our business prospects. Further, disclosure of interim data by us or by our competitors could result in volatility in the
price of our common stock.

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

If  we  are  unable  to  successfully  complete  or  otherwise  advance  clinical  development,  obtain  regulatory  or  marketing  approval  for,  or  successfully
commercialize our therapeutic product candidates, including ATYR1923, or experience significant delays in doing so, our business will be materially
harmed.

To date, we have expended significant time, resources and effort on the discovery and development of product candidates related to the extracellular
proteins derived from the HARS family (Resokine pathway) and NRP2 biology, including conducting preclinical studies and clinical trials. We have not yet
commenced or completed any evaluation of our product candidates in human clinical trials designed to demonstrate efficacy to the satisfaction of the FDA.
Before we can market or sell our therapeutic candidates in the United States or foreign jurisdictions, we will need to commence and complete additional
clinical  trials  (including  larger,  pivotal  trials,  which  we  have  not  yet  commenced),  manage  clinical  and  manufacturing  activities,  obtain  necessary
regulatory  approvals  from  the  FDA  in  the  United  States  and  from  similar  regulatory  authorities  in  other  jurisdictions,  obtain  adequate  clinical  and
commercial manufacturing supplies, build commercial capabilities, which may include entering into a marketing collaboration with a third party, and in
some  jurisdictions,  obtain  reimbursement  authorization,  among  other  things.  We  cannot  assure  you  that  we  will  be  able  to  successfully  complete  the
necessary clinical trials, obtain regulatory approvals, secure an adequate commercial supply for, or otherwise successfully commercialize our therapeutic
candidates. If we do not receive regulatory approvals for our product candidates, and even if we do obtain regulatory approvals, we may never generate
significant  revenues,  if  any,  from  commercial  sales.  If  we  fail  to  successfully  commercialize  our  therapeutic  candidates,  we  may  be  unable  to  generate
sufficient revenues to sustain and grow our company, and our business, prospects, financial condition and results of operations will be adversely affected.

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We may encounter difficulties enrolling patients in our clinical trials for a variety of reasons, including the limited number of patients who have the
diseases for which certain of our product candidates are being studied, which could delay or halt the clinical development of our product candidates.

Identifying and qualifying patients to participate in clinical trials for our product candidates is critical to our success. Certain of the conditions for
which we may elect to evaluate our product candidates may be rare diseases with limited patient pools from which to draw for clinical trials. For example,
we are currently evaluating ATYR1923 in a Phase 1b/2a clinical trial in patients with pulmonary sarcoidosis. While estimates of pulmonary sarcoidosis
prevalence  vary,  we  estimate  that  pulmonary  sarcoidosis  affects  an  estimated  200,000  patients  in  the  United  States.  Of  that  population,  however,  we
estimate that approximately 30% experience progressive disease such that our targeted population is significantly smaller. The eligibility criteria for our
clinical trials may further limit the pool of available participants in our trials. In particular, for our ATYR1923 Phase 1b/2a trial, patients must, among other
criteria:  (i)  have  a  biopsy-proven  diagnosis  of  pulmonary  sarcoidosis  for  a  defined  period  of  time;  (ii)  have  symptomatic  or  active  disease  based  on
pulmonary function test, dyspnea evaluation and FDG-PET scan; and (iii) be on a stable dose of steroids at a certain dosage. We may be unable to identify
and enroll a sufficient number of patients with the disease in question and who meet the eligibility criteria for, and are willing to participate in, our clinical
trials. Once enrolled, patients may decide or be required to discontinue from our clinical trials due to inconvenience, burden of trial requirements, adverse
events associated with our product candidates, limitations required by trial protocols or other reasons.

Our  ability  to  identify,  recruit,  enroll  and  maintain  a  sufficient  number  of  patients,  or  those  with  required  or  desired  characteristics  to  achieve
diversity in a study, to complete our clinical trials, including our ATYR1923 Phase 1b/2a clinical trial in patients with pulmonary sarcoidosis, in a timely
manner may also be affected by other factors, including:

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proximity and availability of clinical trial sites for prospective patients;

severity of the disease under investigation;

design of the study protocol and the burdens to patients of compliance with our study protocols;

perceived risks and benefits of the product candidate under study;

availability of competing therapies and clinical trials for the patient populations and indications under study;

efforts to facilitate timely enrollment in clinical trials;

patient referral practices of physicians; and

ability to monitor patients adequately during and after treatment.

We  plan  to  seek  initial  marketing  approval  in  the  United  States.  We  may  not  be  able  to  initiate  or  continue  clinical  trials  if  we  cannot  enroll  a
sufficient  number  of  eligible  patients  to  participate  in  the  clinical  trials  required  by  the  FDA  or  other  regulatory  agencies.  Our  ability  to  successfully
initiate,  enroll  and  complete  a  clinical  trial  in  any  foreign  country  is  subject  to  numerous  risks  unique  to  conducting  business  in  foreign  countries,
including:

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difficulty in establishing or managing relationships with CROs and physicians;

different requirements and standards for the conduct of clinical trials;

our inability to locate qualified local consultants, physicians and partners; and

the potential burden of complying with a variety of foreign laws, medical standards and regulatory requirements, including the regulation of
biotechnology products and treatment.

Additionally, if patients are unwilling to participate in our clinical trials because of negative publicity from adverse events in our clinical trials or in
the biotechnology or protein therapeutics industries or for other reasons, including competitive clinical trials for similar patient populations, the timeline for
recruiting patients, conducting studies and obtaining regulatory approval of potential products may be delayed. These delays could result in increased costs,
delays in advancing our product development or termination of our clinical trials altogether. If we have difficulty enrolling and maintaining a sufficient
number of patients to conduct our clinical trials as planned for any reason, we may need to delay, limit or terminate clinical trials, any of which would have
an adverse effect on our business, prospects, financial condition and results of operations.

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Our  current  product  candidates  and  any  other  product  candidates  that  we  may  develop  from  our  discovery  engine  represent  novel  therapeutic
approaches, which may cause significant delays or may not result in any commercially viable drugs.

We have concentrated the bulk of our research and development efforts to date on studying extracellular functions of tRNA synthetase biology, a
newly discovered area of biology. We have also identified NRP2, as a receptor for ATYR1923 and have focused research efforts on NRP2 biology. Our
future  success  is  highly  dependent  on  the  successful  development  of  product  candidates  based  these  new  areas  of  biology,  including  ATYR1923  and
additional  product  candidates  arising  from  the  Resokine  pathway  or  other  pathways.  Extracellular  tRNA  synthetase-based  biology  and  NRP2  biology
represents a novel approach to drug discovery and development, and to our knowledge, no drugs have been developed using, or based upon, this approach.
Despite the successful development of other naturally occurring proteins, such as erythropoietin and insulin, as therapeutics, proteins and related antibodies
from  the  Resokine  pathway  and  from  other  tRNA  synthetase  pathways  represent  a  novel  class  of  protein  therapeutics,  and  our  development  of  these
therapeutics is based on our new understanding of human physiology. In particular, the mechanism of action of tRNA synthetases and their role in immuno-
modulation and tissue regeneration have not been studied extensively, nor has the safety of this class of protein therapeutics been evaluated extensively in
humans. The therapeutic product candidates that we elect to develop may not have the physiological functions that we currently ascribe to them, may have
limited or no therapeutic applications, or may present safety problems of which we are not yet aware. We cannot be sure that our discovery engine will
yield therapeutic product candidates that are safe, effective, approvable by regulatory authorities, manufacturable, scalable, or profitable.

Because our work represents a new therapeutic approach, developing and commercializing our product candidates, including ATYR1923, subjects

us to a number of challenges, including:

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defining  indications  within  our  targeted  diseases  and  clinical  endpoints  within  each  indication  that  are  appropriate  to  support  regulatory
approval;

obtaining  regulatory  approval  from  the  FDA  and  other  regulatory  authorities  that  have  little  or  no  experience  with  the  development  of
extracellular tRNA synthetase-based therapeutics;

educating  medical  personnel  regarding  the  potential  side  effect  profile  of  each  of  our  product  candidates,  such  as  the  potential  for  the
development of antibodies against our purified protein therapeutics;

developing processes for the safe administration of these product candidates, including long-term follow-up for all patients who receive our
product candidates;

sourcing clinical and, if approved, commercial supplies for the materials used to manufacture and process our product candidates;

developing a manufacturing process and distribution network that ensures consistent manufacture of our product candidates in compliance
with current cGMPs and related requirements, with a cost of goods that allows for an attractive return on investment;

obtaining and maintaining third-party coverage and adequate reimbursement of our product candidates;

establishing sales and marketing capabilities after obtaining any regulatory approval to gain market acceptance; and

developing therapeutics for diseases or indications beyond those addressed by our current product candidates.

Moreover, public perception of safety issues, including adoption of new therapeutics or novel approaches to treatment, may adversely influence the
willingness  of  subjects  to  participate  in  clinical  trials,  or  if  approved,  of  physicians  to  adopt  and  prescribe  novel  therapeutics.  Physicians,  hospitals  and
third-party  payors  often  are  slow  to  adopt  new  products,  technologies  and  treatment  practices.  Physicians  may  decide  the  therapy  is  too  complex  or
unproven to adopt and may choose not to administer the therapy. Based on these and other factors, healthcare providers and payors may decide that the
benefits of any therapeutic candidates for which we receive regulatory approval do not or will not outweigh its costs. Any inability to successfully develop
commercially viable drugs would have an adverse impact on our business, prospects, financial condition and results of operations.

Data generated in our preclinical studies and patient sample data relating to the Resokine pathway may not be predictive or indicative of the immuno-
modulatory activity or therapeutic effects, if any, of our product candidates in patients.

Our scientists discovered the Resokine pathway using in vivo screening systems designed to test potential immuno-modulatory activity in animal
models  of  severe  immune  activity  or  inflammation,  combined  with  data  relating  to  the  potential  blockade  of  the  Resokine  pathway  in  a  population  of
patients with myopathy that occurs in a particular rare disease, anti-synthetase syndrome, with Jo-1 antibodies. Translational medicine, or the application of
basic scientific findings to develop therapeutics that promote human health, is subject to a number of inherent risks. In particular, scientific hypotheses
formed from preclinical observations may prove to be incorrect, and the data generated in animal models or observed in limited patient populations may be
of limited value, and may not be applicable in clinical trials conducted under the controlled conditions required by applicable regulatory requirements and
our protocols. For example, we have not extensively studied the activity of the Resokine pathway in patients with ILDs, which forms the basis for our
ongoing clinical trial of ATYR1923 in patients with pulmonary sarcoidosis.  

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Our knowledge of the activity of this pathway in Jo-1 antibody patients may not be applicable to our target patient populations. In addition, our
classification  of  diseases  based  on  the  existence  of  excessive  immune  cell  activation  or  lack  thereof  and  our  hypothesis  that  these  represent  potential
indications for our product candidates may not prove to be therapeutically relevant. Accordingly, the conclusions that we have drawn from animal studies
and patient sample data regarding the potential immuno-modulatory activity of molecules containing the iMod domain may not be substantiated in other
animal models or in clinical trials. Further, based on the discovery of the involvement of NRP2 in the mechanism of action of ATYR1923, we are still
expanding  our  knowledge  of  the  role  of  the  NRP2  pathway,  and  in  particular  how  the  Resokine  pathway  modulates  disease  pathology.  Any  failure  to
demonstrate in controlled clinical trials the requisite safety and efficacy of our product candidates will adversely affect our business, prospects, financial
condition and results of operations.

We have previously conducted and we may conduct additional clinical trials of ATYR1923 outside of the United States. The FDA, however, may not
accept data from such trials, in which case our development plans will be delayed, which could materially harm our business.

In June 2018, we completed a Phase 1 clinical trial of ATY1923 in healthy subjects in Australia. This randomized, double-blind, placebo-controlled
study  investigated  the  safety,  tolerability,  immunogenicity,  and  PK  of  intravenous  ATYR1923  in  36  healthy  volunteers.  In  addition,  we  may  choose  to
conduct additional clinical trials for ATYR1923 in countries outside the United States, subject to applicable regulatory approval.

Although the FDA may accept data from clinical trials conducted outside the United States, acceptance of such study data is generally subject to
certain conditions. For example, in cases where data from foreign clinical trials are intended to serve as the basis for marketing approval in the United
States, the FDA will generally not approve the application on the basis of foreign data alone unless (i) the data are applicable in the U.S. population and
U.S. medical practice; and (ii) the trials were performed by clinical investigators of recognized competence and pursuant to GCP regulations. Additionally,
the FDA’s clinical trial requirements, including sufficient size of patient populations and statistical powering, must be met. In addition, when studies are
conducted only at sites outside of the United States, the FDA generally does not provide advance comment on the clinical protocols for the studies, and
therefore  there  is  an  additional  risk  that  the  FDA  could  determine  that  the  study  design  or  protocol  for  a  non-U.S.  clinical  trial  was  inadequate,  which
would  likely  require  us  to  conduct  additional  clinical  trials,  in  which  case  our  development  plans  will  be  delayed,  which  could  materially  harm  our
business.

Conducting clinical trials outside the United States also exposes us to additional risks, including risks associated with:

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additional foreign regulatory requirements;

foreign exchange fluctuations;

compliance with foreign manufacturing, customs, shipment and storage requirements;

cultural differences in medical practice and clinical research; and

diminished protection of intellectual property in some countries.

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

Undesirable side effects caused by our product candidates, or safety, tolerability or toxicity issues that may occur in our preclinical studies, clinical
trials or in the future, could cause us or regulatory authorities to interrupt, restrict, 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 authorities.

In our Phase 1b/2 clinical trials for our first clinical trial candidate, ATYR1940, completed in 2016 and 2017, we observed low levels of antibodies
to  ATYR1940  in  some  subjects  in  response  to  the  administration  of  ATYR1940.  Although  these  antibody  observations  were  without  associated  clinical
symptoms,  the  development  of  higher  levels  of  such  antibodies  over  a  longer  course  of  treatment  may  ultimately  limit  efficacy  and  trigger  a  negative
autoimmune response, including the development of anti-synthetase syndrome. Anti-synthetase syndrome can include one or more of the following clinical
features:  ILD,  inflammatory  myopathy  and  inflammatory  polyarthritis.  Some  patients  in  our  Phase  1b/2  clinical  trials  of  ATYR1940  experienced
generalized  infusion  related  reactions  (IRRs)  and  discontinued  dosing.  We  established  procedural  measures,  including  a  decreased  concentration  and
intravenous  delivery  rate  of  ATYR1940,  in  an  effort  to  minimize  the  occurrence  of  generalized  IRRs  and  the  formation  of  anti-drug  antibodies.  After
implementation  of  these  procedures,  we  did  observe  a  decreased  rate  of  IRRs  in  our  clinical  trials,  but  we  cannot  assure  that  these  measures  will  be
effective in minimizing the occurrence of generalized IRRs or the formation of anti-drug antibodies in our ongoing Phase 1b/2a clinical trial of ATYR1923
or any future clinical trials, or result in the retention of patients in future clinical trials. Generalized IRRs and other complications or side effects could harm
further development and/or commercialization of our product candidates, including ATYR1923. Additionally, our product candidates are designed to be
administered by intravenous injection, which may cause side effects, including acute immune responses and injection site reactions. The risk of adverse
immune responses remains a

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significant concern for protein therapeutics, and we cannot assure that these or other risks will not occur in any of our clinical trials our product candidates.
There  is  also  a  risk  of  delayed  adverse  events  as  a  result  of  long-term  exposure  to  protein  therapeutics  that  must  be  administered  repeatedly  for  the
management  of  chronic  conditions,  such  as  the  development  of  antibodies,  which  may  occur  over  time.  If  any  such  adverse  events  occur,  which  may
include the development of anti-synthetase syndrome from antibodies or the occurrence of IRRs associated with antibodies, further advancement of our
clinical  trials  could  be  halted  or  delayed,  which  would  have  a  material  adverse  effect  on  our  business,  prospects,  financial  condition  and  results  of
operations.

If  one  or  more  of  our  product  candidates  receives  marketing  approval,  and  we  or  others  later  identify  undesirable  side  effects  or  other  safety

concerns caused by such products, a number of potentially significant negative consequences could result.

Any of these events could prevent us from achieving or maintaining market acceptance of the particular product candidate, if approved, and could

significantly harm our business, prospects, financial condition and results of operations.

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

A key element of our strategy is to expand applications of ATYR1923 to additional immune-mediated diseases and leverage our discovery engine
to  identify  the  therapeutic  potential  of  NRP2  biology  and  extracellular  proteins  derived  from  tRNA  synthetases  to  help  identify  or  discover  additional
product  candidates.  A  significant  portion  of  the  research  that  we  are  conducting  involves  new  compounds  and  drug  discovery  methods,  including  our
proprietary  technology.  Our  drug  discovery  activities  using  our  proprietary  technology  may  not  be  successful  in  identifying  product  candidates  that  are
useful  in  treating  diseases.  Our  research  programs  may  initially  show  promise  in  identifying  potential  product  candidates,  yet  fail  to  yield  product
candidates for clinical development for a number of reasons, including:

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the research methodology used may not be successful in identifying appropriate potential product candidates; or

potential product candidates may, on further study, be shown to have harmful side effects or other characteristics that indicate that they are
unlikely to be product candidates that will receive marketing approval and achieve market acceptance.

Research programs to identify new product candidates require substantial technical, financial and human resources. We may choose to focus our
efforts and resources on a potential product candidate that ultimately proves to be unsuccessful. If we are unable to identify suitable product candidates for
preclinical and clinical development and regulatory approval, we will not be able to generate product revenues, which would have an adverse impact on our
business, prospects, financial condition and results of operations.

We  may  face  manufacturing  stoppages  and  other  challenges  associated  with  the  clinical  or  commercial  manufacture  of  our  tRNA  synthetase-based
therapeutics.

All  entities  involved  in  the  preparation  of  therapeutics  for  clinical  trials  or  commercial  sale,  including  our  existing  contract  development  and
manufacturing  organizations  (CDMOs)  for  our  product  candidates,  are  subject  to  extensive  regulation.  Components  of  a  finished  therapeutic  product
approved for commercial sale or use in late-stage clinical trials must be manufactured in accordance with cGMP. These regulations govern manufacturing
processes  and  procedures  (including  record  keeping)  and  the  implementation  and  operation  of  quality  systems  to  control  and  assure  the  quality  of
investigational products and products approved for sale. Poor control of production processes can lead to the introduction of contaminants or to inadvertent
changes  in  the  properties  or  stability  of  our  product  candidates  that  may  not  be  detectable  in  final  product  testing.  We  or  our  CDMOs  must  supply  all
necessary documentation in support of a biological license application (BLA) on a timely basis and must adhere to the FDA’s Good Laboratory Practices
(GLP) and cGMP regulations enforced by the FDA through its facilities inspection program. The facilities and quality systems of our CDMOs and other
CROs must pass a pre-approval inspection for compliance with applicable regulations as a condition of regulatory approval of our product candidates. If
these facilities do not pass a pre-approval plant inspection, FDA approval of the products will not be granted.

The regulatory authorities also may, at any time following approval of a product for sale, audit the facilities in which the product is manufactured. If
any such inspection or audit of our facilities or those of our CDMOs and CROs identifies a failure to comply with applicable regulations or if a violation of
our product specifications or applicable regulations occurs independently of such an inspection or audit, we or the relevant regulatory authority may require
remedial measures that may be costly or time-consuming for us or a third party to implement and that may include the temporary or permanent suspension
of a clinical trial or commercial sales or the temporary or permanent closure of a facility. Any such remedial measures imposed upon us or third parties
with whom we contract could materially harm our business.

32

 
 
If we or any of our CDMOs and CROs fail to maintain regulatory compliance, the FDA can impose regulatory sanctions including, among other
things,  refusal  to  approve  a  pending  application  for  a  new  biologic  product,  or  revocation  of  a  pre-existing  approval.  Additionally,  if  supply  from  one
approved manufacturer is interrupted, there could be a significant disruption in clinical or commercial supply. An alternative manufacturer would need to
be  qualified  through  a  BLA  supplement  which  could  result  in  further  delay.  The  regulatory  agencies  may  also  require  additional  studies  if  a  new
manufacturer  is  relied  upon  for  commercial  production.  Switching  manufacturers  may  involve  substantial  costs  and  is  likely  to  result  in  a  delay  in  our
desired clinical and commercial timelines.

In  addition,  the  manufacture  of  our  tRNA  synthetase-based  therapeutic  candidates  presents  challenges  associated  with  biologics  production,
including the inherent instability of larger, more complex molecules and the need to ensure uniformity of the drug substance produced in different facilities
or  across  different  batches.  The  process  of  manufacturing  biologics  is  extremely  susceptible  to  product  loss  due  to  contamination,  equipment  failure  or
improper installation or operation of equipment, or vendor or operator error.  Even minor deviations from normal manufacturing and distribution processes
for any of our product candidates could result in reduced production yields, product defects, and other supply disruptions. Furthermore, although tRNA
synthetases  represent  a  class  of  proteins  that  may  share  immuno-modulatory  properties  in  various  physiological  pathways,  each  tRNA  synthetase  has  a
different structure and may have unique manufacturing requirements that are not applicable across the entire class. For example, fusion proteins, such as
ATYR1923,  include  an  additional  antibody  domain  to  improve  PK  characteristics,  and  may  therefore  require  a  more  complex  and  time-consuming
manufacturing  process  than  other  tRNA  synthetase-based  therapeutic  candidates.  Currently,  we  are  producing  our  ATYR1923  molecule  in  E.coli  by
expression in inclusion bodies and refolding to recreate the native structure. The manufacturing processes for one of our product candidates may not be
readily  adaptable  to  other  product  candidates  that  we  develop,  and  we  may  need  to  engage  multiple  third-party  manufacturers  to  produce  our  product
candidates. Any adverse developments affecting manufacturing operations for our product candidates may result in shipment delays, inventory shortages,
lot failures, withdrawals or recalls or other interruptions in the supply of our drug substance and drug product which could delay the development of our
product candidates.  We may also have to write off inventory, incur other charges and expenses for supply of drug product that fails to meet specifications
or expires, undertake costly remediation efforts, or seek more costly manufacturing alternatives. Any manufacturing stoppage or delay, or any inability to
consistently manufacture adequate supplies of our product candidates for our clinical trials or on a commercial scale will harm our business, prospects,
financial condition and results of operations.

Even  if  we  complete  the  necessary  preclinical  studies  and  clinical  trials,  we  cannot  predict  when  or  if  we  will  obtain  regulatory  approval  to
commercialize a product candidate, and the scope of any approval may be narrower than we expect.

We  cannot  commercialize  a  product  until  the  appropriate  regulatory  authorities  have  reviewed  and  approved  the  product  candidate.  Even  if  our
product candidates demonstrate safety and efficacy in clinical trials, the regulatory agencies may not complete their review processes in a timely manner, or
we may not be able to obtain regulatory approval. Additional delays may result if an FDA advisory committee or regulatory authority recommends non-
approval  or  restrictions  on  approval.  In  addition,  we  may  experience  delays  or  rejections  based  upon  additional  government  regulation  from  future
legislation or administrative action, or changes in regulatory agency policy during the period of product development, clinical trials and the review process.
Regulatory agencies also may approve a product candidate for fewer or more limited indications than requested, may impose restrictions on dosing or may
grant approval subject to the performance of post-marketing studies. In addition, regulatory agencies may not approve the labeling claims that are necessary
or desirable for the successful commercialization of our product candidates.

We may not receive orphan drug designation for our product candidates under any applications for orphan drug designation that we may submit, and
any orphan drug designations that we have received or may receive may not confer marketing exclusivity or other expected commercial benefits.

We  may  apply  for  orphan  drug  designation  for  our  product  candidates.  Orphan  drug  status  confers  up  to  ten  years  of  marketing  exclusivity  in
Europe,  and  up  to  seven  years  of  marketing  exclusivity  in  the  United  States,  for  a  particular  product  that  is  the  first  to  obtain  approval  in  a  specified
indication. We cannot assure you that we will be able to obtain orphan drug designation, or rely on orphan drug or similar designations to exclude other
companies from manufacturing or selling products using the same principal mechanisms of action for the same indications that we pursue beyond these
timeframes. Furthermore, marketing exclusivity in Europe can be reduced from ten years to six years if the initial designation criteria have significantly
changed since the market authorization of the orphan product. Even if we are the first to obtain marketing authorization for an orphan drug indication, there
are circumstances under which a competing product may be approved for the same indication during the period of marketing exclusivity, such as if the later
product  is  shown  to  be  clinically  superior  to  the  orphan  product,  or  if  the  later  product  is  deemed  a  different  product  than  ours.  Further,  the  marketing
exclusivity would not prevent competitors from obtaining approval of the same product candidate as ours for indications other than those in which we have
been granted orphan drug designation, or for the use of other types of products in the same indications as our orphan product.

33

A breakthrough therapy or fast track designation by the FDA may not lead to expedited development or regulatory review or approval.

We may seek, from time to time, breakthrough therapy or fast track designation for our product candidates, although we may elect not to do so. A
breakthrough  therapy  designation  is  for  a  product  candidate  intended  to  treat  a  serious  or  life-threatening  condition,  and  preliminary  clinical  evidence
indicates that the product candidate may demonstrate substantial improvement on a clinically significant endpoint(s) over available therapies. A fast track
designation is for a product candidate that treats a serious or life-threatening condition, and preclinical or clinical data demonstrate the potential to address
an unmet medical need. The FDA has broad discretion whether or not to grant these designations. Accordingly, even if we believe a particular product
candidate is eligible for breakthrough therapy or fast track designation, we cannot assure you that the FDA would decide to grant it. Even if we receive
breakthrough therapy or fast track designation, we may not experience a faster development process, review or approval compared to conventional FDA
procedures. The FDA may withdraw breakthrough therapy or fast track designation if it believes that the product no longer meets the qualifying criteria. In
addition, the breakthrough therapy program is a relatively new program. As a result, we cannot be certain whether any of our product candidates can or will
qualify for breakthrough therapy designation. Our business may be harmed if we are unable to avail ourselves of these or any other expedited development
and regulatory pathways.

Even if we obtain regulatory approval for a product candidate, our products will remain subject to regulatory scrutiny.

Even if we obtain regulatory approval for a product candidate, such product will be subject to ongoing regulatory requirements for manufacturing,
labeling, packaging, storage, advertising, promotion, sampling, record-keeping, conduct of post-marketing studies, adverse event reporting and submission
of safety, efficacy, and other post-market information, including both federal and state requirements in the United States and requirements of comparable
foreign regulatory authorities.

We and our CDMOs will be subject to continual review and inspections to assess compliance with cGMP and adherence to commitments made in
any BLA or marketing authorization application (MAA). Accordingly, we and others with whom we work will need to continue to expend time, money,
and effort in all areas of regulatory compliance, including manufacturing, production, and quality control.

Any regulatory approvals that we receive for our product candidates may 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 testing, including Phase 4 clinical
trials, and surveillance to monitor the safety and efficacy of the product candidate. If new safety issues emerge, we may be required to change our labeling.
Any new legislation addressing drug safety or efficacy issues could result in delays in product development or commercialization, or increased costs to
assure compliance.

We  will  have  to  comply  with  requirements  concerning  advertising  and  promotion  for  our  products.  Violations,  including  actual  or  alleged
promotion  of  our  products  for  unapproved,  or  off-label,  uses  are  subject  to  enforcement  letters,  inquiries  and  investigations,  and  civil  and  criminal
sanctions. Any actual or alleged failure to comply with labeling and promotion requirements may have a negative impact on our business. In the United
States, engaging in impermissible promotion of our products for off-label uses can also subject us to false claims litigation under federal and state statutes,
which can lead to civil and criminal penalties and fines, agreements that would materially restrict the manner in which we promote or distribute our drug
products  and  exclusion  from  Medicare,  Medicaid  and  other  federal  and  state  healthcare  programs.  These  false  claims  statutes  include  the  federal  False
Claims Act, which allows any individual to bring a lawsuit against a pharmaceutical company on behalf of the federal government alleging submission of
false or fraudulent claims, or causing to present such false or fraudulent claims, for payment by a federal program such as Medicare or Medicaid. If the
government prevails in the lawsuit, the individual will share in any fines or settlement funds. If we do not lawfully promote our approved products, we may
become subject to such litigation and, if we are not successful in defending against such actions, those actions could compromise our ability to become
profitable.

The holder of an approved BLA or MAA must submit new or supplemental applications and obtain approval for certain changes to the approved
product, product labeling, or manufacturing process. We could also be asked to conduct post-marketing clinical trials to verify the safety and efficacy of our
products  in  general  or  in  specific  patient  subsets.  If  original  marketing  approval  were  obtained  through  an  accelerated  approval  pathway,  we  could  be
required to conduct a successful post-marketing clinical trial to confirm clinical benefit for our products. An unsuccessful post-marketing study or failure to
complete such a trial could result in the withdrawal of marketing approval.

If a regulatory agency discovers previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or
problems with the facility where the product is manufactured, or disagrees with the promotion, marketing or labeling of a product, such regulatory agency
may  impose  restrictions  on  that  product  or  us,  including  requiring  withdrawal  of  the  product  from  the  market.  If  we  fail  to  comply  with  applicable
regulatory requirements, a regulatory agency or enforcement authority may, among other things:

•

issue untitled or warning letters;

34

 
•

•

•

•

•

•

impose civil or criminal penalties;

suspend or withdraw regulatory approval;

suspend any of our ongoing clinical trials;

refuse to approve pending applications or supplements to approved applications submitted by us;

impose restrictions on our operations, including closing our CDMOs’ facilities; or

seize or detain products, or require or request a product recall.

Any government investigation of alleged violations of law could require us to expend significant time and resources in response, and could generate
negative publicity. Any failure to comply with ongoing regulatory requirements may significantly and adversely affect our ability to commercialize and
generate revenue from our products. If regulatory sanctions are applied or if regulatory approval is withdrawn, the value of our company and our operating
results will be adversely affected.

Risks related to our reliance on third parties

We  depend  on  our  collaborations  with  Kyorin  and  CSL  and  may  depend  on  collaborations  with  additional  third  parties  for  the  development  and
commercialization  of  certain  of  our  product  candidates.  If  our  collaborations  are  not  successful,  we  may  not  be  able  to  capitalize  on  the  market
potential of these product candidates.

We have entered into, and may continue to enter into, research collaborations for the research and development of specified product candidates.
Our  sole  source  of  revenue  depends  upon  the  performance  by  these  collaborators  of  their  responsibilities  under  these  arrangements.  For  example,  we
recently entered into a license agreement with Kyorin for the development and commercialization of ATYR1923 for ILDs in Japan pursuant to which we
received an $8.0 million upfront payment.  We are also eligible to receive up to an additional $167.0 million in the aggregate upon achievement of certain
development,  regulatory  and  sales  milestones,  as  well  as  tiered  royalties  ranging  from  the  mid-single  digits  to  mid-teens  on  net  sales  in  Japan.  We
previously  entered  into  a  research  collaboration  agreement  with  CSL  related  to  the  development  of  product  candidates  derived  from  up  to  four  tRNA
synthetases where CSL funds research and development activities and may be obligated to pay a total of $4.25 million per synthetase program in option
fees  based  on  achievement  of  research  milestones  and  CSL’s  determination  to  continue  development.  The  development  efforts  of  our  collaborators  are
subject to the same risks and uncertainties described above with respect to our independently developed product candidates.

Some collaborators may not succeed in their product development efforts. It is possible that our collaborators may be unable to obtain regulatory
approval  of  our  product  candidates  or  successfully  market  and  commercialize  any  such  products  for  which  regulatory  approval  is  obtained.  Other
collaborators may not devote sufficient time or resources to the programs covered by these arrangements, and we may have limited or no control over the
time or resources allocated by these collaborators to these programs. The occurrence of any of these events may cause us to derive little or no revenue from
these arrangements, lose opportunities to validate our product candidates, or force us to curtail or cease our development efforts in these areas.

Our collaborators may breach or terminate their agreements with us, including termination without cause at subject to certain prior written notice
requirements, and we may be unsuccessful in entering into and maintaining other collaborative arrangements for the development of product candidates.
For example, following the first anniversary of the effective date of the Kyorin Agreement, Kyorin has the right to terminate the agreement for any reason
upon 90 days advance written notice to us.  Under the CSL Agreement, CSL has sole discretion to proceed to the next research phase for any synthetase
program and there can be no assurance that CSL will elect to negotiate a license agreement with us for any IND candidates that result from the research
collaboration.  In  addition,  if  we  are  unable  to  maintain  existing  collaboration  arrangements  or  enter  into  new  ones,  our  ability  to  generate  licensing,
milestone or royalty revenues would be materially impaired.

We rely, and expect to continue to rely, on third parties to conduct some or all aspects of our product manufacturing, protocol development, research
and preclinical and clinical testing, and these third parties may not perform satisfactorily.

We currently rely, and expect to continue to rely, on third parties to conduct some or all aspects of product manufacturing, protocol development,
research and preclinical and clinical testing with respect to our product candidates. Any of these third parties may terminate their engagements with us at
any  time.  If  we  need  to  enter  into  alternative  arrangements,  it  could  delay  our  product  development  activities.  Our  reliance  on  these  third  parties  for
research  and  development  activities  reduces  our  control  over  these  activities  but  does  not  relieve  us  of  our  responsibility  to  ensure  compliance  with  all
required  regulations  and  study  protocols.  For  example,  for  any  product  candidates  that  we  develop  and  commercialize  on  our  own,  we  will  remain
responsible for ensuring that each of our clinical trials is conducted in accordance with the applicable study plan and protocols and GCPs so long as we
continue to develop and commercialize on our own.

If  these  third  parties  do  not  successfully  carry  out  their  contractual  duties,  meet  expected  deadlines  or  conduct  our  research  and  development

activities, including clinical trials, in accordance with regulatory requirements or our stated study plans and protocols, we

35

 
 
 
 
 
 
will not be able to complete, or may be delayed in completing, the preclinical studies and clinical trials required to support future BLA submissions and
approval of our product candidates.

We rely and intend to rely on third parties to produce preclinical, clinical and commercial supplies of our product candidates.

Other  than  some  internal  capacity  to  support  preclinical  activities,  we  do  not  have,  nor  do  we  plan  to  acquire,  the  infrastructure  or  capability
internally to manufacture our preclinical and clinical quantities of our product candidates, and we lack the internal resources and capability to manufacture
any  of  our  product  candidates  on  a  clinical  or  commercial  scale.  Reliance  on  CDMOs  and  CROs  entails  risks  to  which  we  would  not  be  subject  if  we
manufactured the product candidates ourselves, including:

•

•

•

•

the inability to negotiate manufacturing agreements with third parties under commercially reasonable terms;

reduced control as a result of using third-party CDMOs and CROs for all aspects of manufacturing activities;

termination or nonrenewal of manufacturing agreements with third parties in a manner or at a time that is costly or damaging to us; and

disruptions to the operations of our CDMOs, CROs or suppliers caused by conditions unrelated to our business or operations, including the
insolvency or bankruptcy of the CDMOs, CROs or supplier.

Any of these events could lead to clinical trial delays or failure to obtain regulatory approval, or impact our ability to successfully commercialize

future products. Some of these events could be the basis for FDA action, including injunction, recall, seizure or total or partial suspension of production.

Additionally,  each  CDMO  may  require  licenses  to  manufacture  our  product  candidates  or  components  thereof  if  the  applicable  manufacturing
processes are not owned by the CDMO or in the public domain, and we may be unable to transfer or sublicense the intellectual property rights we may have
with  respect  to  such  activities.  These  factors  could  cause  the  delay  of  clinical  development,  regulatory  submissions,  required  approvals  or
commercialization of our product candidates, cause us to incur higher costs and prevent us from commercializing our products successfully.

We currently rely on a single CDMO for process development and scale-up of ATYR1923, including the manufacture of bulk drug substance for
our projected needs for initial clinical trials. We do not have long-term contracts with our CDMOs, and our CDMOs may terminate their agreements with
us for a variety of reasons including technical issues or our material breach of our obligations under the applicable agreement. Furthermore, our CDMOs
may  reallocate  resources  away  from  the  production  of  our  product  candidates  if  we  delay  manufacturing  under  certain  circumstances,  and  the
manufacturing facilities in which our product candidates are made could be adversely affected by earthquakes and other natural disasters, labor shortages,
power failures, and numerous other factors. If our CDMOs fail to meet contractual requirements, and we are unable to secure one or more replacement
CDMOs capable of production at a substantially equivalent cost, our clinical development activities may be delayed, or we could lose potential revenue.
Manufacturing  biologic  drugs  is  complicated  and  tightly  regulated  by  the  FDA  and  comparable  regulatory  authorities  around  the  world,  and  although
alternative CDMOs with the necessary manufacturing and regulatory expertise and facilities exist, it could be expensive and take a significant amount of
time  to  arrange  for  alternative  CDMOs,  transfer  manufacturing  procedures  to  these  alternative  CDMOs,  and  demonstrate  comparability  of  material
produced by such new CDMOs. New CDMOs of any product would be required to comply with applicable regulatory requirements. These CDMOs may
not be able to manufacture our product candidates at costs, or in quantities, or in a timely manner necessary to complete the clinical development of our
product candidates or make commercially successful products.

We rely, and expect to continue to rely, on third parties to conduct, supervise and monitor our clinical trials, and if these third parties perform in an
unsatisfactory manner, it may harm our business.

We  have  relied,  and  expect  to  continue  to  rely,  on  third-party  CROs,  clinical  investigators  and  clinical  trial  sites  to  ensure  our  clinical  trials  are
conducted properly and on time. While we have and will continue to enter into agreements governing their activities, we will have limited influence over
their actual performance. We will control only certain aspects of our CROs’ activities. Nevertheless, we will be responsible for ensuring that each of our
clinical trials is conducted in accordance with the applicable protocol, legal and regulatory requirements, and scientific standards, and our reliance on the
CROs does not relieve us of our regulatory responsibilities.

We and our investigators and CROs are required to comply with GCPs for conducting, recording and reporting the results of clinical trials to assure
that the data and reported results are credible and accurate and that the rights, integrity and confidentiality of clinical trial participants are protected. The
FDA enforces GCPs through periodic inspections of study sponsors, principal investigators and clinical trial sites. If we or our investigators and CROs fail
to comply with applicable GCPs, the clinical data generated in our future clinical trials may be deemed unreliable and the FDA may require us to perform
additional unanticipated clinical trials before approving any marketing applications. Upon inspection, the FDA may determine that our clinical trials did not
comply with GCPs. In addition, our future clinical trials will require a sufficient number of test subjects to evaluate the safety and effectiveness of our
product candidates. Accordingly, if our investigators and CROs fail to comply with these regulations or fail to recruit a sufficient number of patients, we
may be required to repeat such clinical trials, which would delay the regulatory approval process.

36

 
 
 
 
Our investigators and CROs are not our employees, and we are therefore unable to directly monitor whether or not they devote sufficient time and
resources to our clinical and preclinical programs. They may also have relationships with other commercial entities, including our competitors, for whom
they may also be conducting clinical trials or other drug development activities that could harm our competitive position. If our investigators or CROs do
not successfully carry out their contractual duties or obligations, fail to meet expected deadlines, or if the quality or accuracy of the clinical data they obtain
is  compromised  due  to  the  failure  to  adhere  to  our  clinical  protocols  or  regulatory  requirements,  or  for  any  other  reasons,  our  clinical  trials  may  be
extended, delayed or terminated, and we may not be able to obtain regulatory approval for, or successfully commercialize our product candidates. As a
result, our financial results would be harmed, our costs could increase, our ability to generate revenues could be delayed and the commercial prospects for
our product candidates will be adversely affected.

Our reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor will discover them or that our trade
secrets will be misappropriated or disclosed.

We  rely  on  third  parties  to  manufacture  our  product  candidates,  and  we  collaborate  with  both  industry  and  various  academic  institutions  in  the
development of our discovery engine for therapeutic applications based on tRNA synthetase biology. In connection with these activities, we are required, at
times, to share trade secrets with them. We seek to protect our proprietary technology in part by entering into confidentiality agreements and, if applicable,
material  transfer  agreements,  collaborative  research  agreements,  consulting  agreements  or  other  similar  agreements  with  our  collaborators,  advisors,
employees and consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights of the third parties
to use or disclose our confidential information, such as trade secrets. Despite the contractual provisions employed when working with third parties, the need
to  share  trade  secrets  and  other  confidential  information  increases  the  risk  that  such  trade  secrets  become  known  by  our  competitors,  are  inadvertently
incorporated into the technology of others, or are disclosed or used in violation of these agreements. Given that our proprietary position is based, in part, on
our  know-how  and  trade  secrets,  a  competitor’s  discovery  of  our  trade  secrets  or  other  unauthorized  use  or  disclosure  would  impair  our  competitive
position and may have a material adverse effect on our business, prospects, financial condition and results of operations.

In  addition,  these  agreements  typically  restrict  the  ability  of  our  collaborators,  advisors,  employees  and  consultants  to  publish  data  potentially
relating  to  our  trade  secrets.  Our  academic  collaborators  typically  have  rights  to  publish  data,  provided  that  we  are  notified  in  advance  and  may  delay
publication  for  a  specified  time  in  order  to  secure  intellectual  property  rights  to  which  we  are  entitled  arising  from  the  collaboration.  In  other  cases,
publication rights are controlled exclusively by us, although in some cases we may share these rights with other parties. We also conduct joint research and
development  programs  that  may  require  us  to  share  trade  secrets  under  the  terms  of  our  research  and  development  partnerships  or  similar  agreements.
Despite  our  efforts  to  protect  our  trade  secrets,  our  competitors  may  discover  our  trade  secrets,  either  through  breach  of  these  agreements,  independent
development or publication of information including our trade secrets in cases where we do not have proprietary or otherwise protected rights at the time of
publication. A competitor’s discovery of our trade secrets would impair our competitive position and have an adverse impact on our business, prospects,
financial condition and results of operations.

Risks related to our intellectual property

If we are unable to obtain, maintain or protect intellectual property rights related to our product candidates, or if the scope of such intellectual property
protection is not sufficiently broad, we may not be able to compete effectively in our markets.

We  rely  upon  a  combination  of  patents,  trade  secret  protection  and  confidentiality  agreements  to  protect  the  intellectual  property  related  to  our
technologies  and  product  candidates.  Our  success  depends  in  large  part  on  our  and  our  licensors’  abilities  to  obtain  and  maintain  patent  and  other
intellectual property protection in the United States and in other countries for our proprietary technology and product candidates.

We have sought to protect our proprietary position by filing patent applications in the United States and abroad related to our novel technologies
and product candidates that are important to our business. This process is expensive and time consuming, and we may not be able to file and prosecute all
necessary or desirable patent applications at a reasonable cost or in a timely manner. It is also possible that we will fail to identify patentable aspects of our
research and development output before it is too late to obtain patent protection.

The  patentability  of  inventions,  and  the  validity,  enforceability  and  scope  of  patents  in  the  biotechnology  and  pharmaceutical  fields  involves
complex legal and scientific questions and can be uncertain. As a result, patent applications that we own or in-license may not issue as patents with claims
that cover our product candidates, or at all, in the United States or in foreign countries for many reasons. For example, there is no assurance that we were
the first to invent or the first to file patent applications in respect of the inventions claimed in our patent applications or that our patent applications claim
patentable subject matter. We may also be unaware of potentially relevant prior art relating to our patents and patent applications, and this prior art, if any,
may be used by third parties as grounds to seek to invalidate a patent or to prevent a patent from issuing from a pending patent application. Even if patents
do successfully issue and even if such patents disclose aspects of our product candidates, third parties may challenge their validity,

37

enforceability or scope, which may result in such patents being narrowed or invalidated. Furthermore, even if they are unchallenged, our patents and patent
applications may not adequately protect our intellectual property, provide exclusivity for our product candidates or prevent others from designing around
our claims. If the breadth or strength of protection provided by the patents and patent applications we hold, license or pursue with respect to our product
candidates  is  threatened,  it  could  threaten  our  ability  to  commercialize  our  product  candidates.  Further,  if  we  encounter  delays  in  our  clinical  trials,  the
period  of  time  during  which  we  could  market  any  of  our  product  candidates  under  patent  protection,  if  approved,  would  be  reduced.  Since  patent
applications in the United States and most other countries are confidential for a period of time after filing, we cannot be certain that we were the first to file
any patent application related to our product candidates. Changes to the patent laws in the United States and other jurisdictions could also diminish the
value  of  our  patents  and  patent  applications  or  narrow  the  scope  of  our  patent  protection.  Any  of  these  outcomes  could  impair  our  ability  to  prevent
competition from third parties, which may have an adverse impact on our business.

If the patent applications we own or have in-licensed that relate to our programs or product candidates do not issue as patents, if their breadth or
strength of protection is threatened, or if they fail to provide exclusivity for our product candidates, it could dissuade companies from collaborating with us
to develop product candidates, and threaten our ability to commercialize future products. We cannot offer any assurances about which, if any, patents will
issue, the breadth of any such patents or whether any issued patents will be found invalid and unenforceable or will be threatened by third parties. Any
successful  opposition  to  these  patents  or  any  other  patents  owned  by  or  licensed  to  us  could  deprive  us  of  rights  necessary  for  the  successful
commercialization of any product candidates that we may develop. In addition, patents have a limited term. In the United States, the natural expiration of a
patent is generally 20 years after it is filed. Although various extensions may be available, the life of a patent, and the protection it affords, is limited. Even
if a patent does issue for any of our pending patent applications, possible delays in regulatory approvals could mean that the period of time during which
we  could  market  a  product  candidate  under  patent  protection  could  be  reduced  from  what  we  generally  would  expect.  Since  patent  applications  in  the
United States and most other countries are confidential for a period of time after filing, and some remain so until issued, we cannot be certain that we were
the  first  to  file  any  patent  application  related  to  a  product  candidate.  Furthermore,  if  third  parties  have  filed  such  patent  applications,  an  interference
proceeding in the United States can be initiated by a third party to determine who was the first to invent any of the subject matter covered by the patent
claims of our applications. Even if patents covering aspects of our product candidates are obtained, once the patent life has expired for a product, we may
be open to competition from generic medications.

In addition to the protection afforded by patents, we rely on trade secret protection and confidentiality agreements to protect proprietary know-how
that is not patentable or that we elect not to patent, processes for which patents are difficult to enforce and any other elements of our product candidate
discovery and development processes that involve proprietary know-how, information or technology that is not covered by patents. However, trade secrets
can  be  difficult  to  protect.  We  seek  to  protect  our  proprietary  technology  and  processes,  in  part,  by  entering  into  confidentiality  agreements  with  our
employees,  consultants,  scientific  advisors  and  contractors.  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,  but  it  is  possible  that  these
security measures could be breached. Although we expect all of our employees and consultants to assign their inventions to us, and all of our employees,
consultants,  advisors  and  any  third  parties  who  have  access  to  our  proprietary  know-how,  information  or  technology  to  enter  into  confidentiality
agreements, we cannot provide any assurances that all such agreements have been duly executed or that our trade secrets and other confidential proprietary
information will not be disclosed or that competitors will not otherwise gain access to our trade secrets or independently develop substantially equivalent
information  and  techniques.  For  example,  any  of  these  parties  may  breach  the  agreements  and  disclose  our  proprietary  information,  including  our  trade
secrets,  and  we  may  not  be  able  to  obtain  adequate  remedies  for  such  breaches.  Misappropriation  or  unauthorized  disclosure  of  our  trade  secrets  could
impair our competitive position and may have a material adverse effect on our business. Additionally, if the steps we take to maintain the confidentiality of
our trade secrets are inadequate, we may have insufficient recourse against third parties for misappropriating our proprietary information and processes. In
addition, others may independently discover our trade secrets and proprietary information. For example, the FDA, as part of its Transparency Initiative, is
currently considering whether to make additional information publicly available on a routine basis, including information that we may consider to be trade
secrets or other proprietary information, and it is not clear at the present time how the FDA’s disclosure policies may change in the future, if at all.

If we are unable to prevent material disclosure of the non-patented intellectual property related to our technologies to third parties, and there is no
guarantee  that  we  will  have  any  such  enforceable  trade  secret  protection,  we  may  not  be  able  to  establish  or  maintain  a  competitive  advantage  in  our
market, which could materially adversely affect our business, results of operations and financial condition.

Further, the laws of some foreign countries do not protect proprietary rights to the same extent or in the same manner as the laws of the United
States. As a result, we may encounter significant problems in preventing third parties from practicing our inventions in countries outside the United States,
or from selling or importing products made using our inventions in and into the United States or other jurisdictions.

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Claims that our product candidates or the manufacture, sale or use of our future products infringe the patent or other intellectual property rights of
third parties could result in costly litigation or could require substantial time and money to resolve, even if litigation is avoided.

Our commercial success depends in part on our avoiding infringement of the patents and proprietary rights of third parties. There is a substantial
amount  of  litigation,  both  within  and  outside  the  United  States,  involving  patent  and  other  intellectual  property  rights  in  the  biotechnology  and
pharmaceutical industries, including patent infringement lawsuits, interferences, oppositions and inter partes reexamination proceedings before the USPTO
and  corresponding  foreign  patent  offices.  Numerous  U.S.  and  foreign  issued  patents  and  pending  patent  applications,  which  are  owned  by  third  parties,
exist  in  the  fields  in  which  we  are  pursuing  development  candidates.  As  the  biotechnology  and  pharmaceutical  industries  expand  and  more  patents  are
issued, the risk increases that our product candidates may be subject to claims of infringement of the patent rights of third parties.

Third  parties  may  assert  that  we  are  employing  their  proprietary  technology  without  authorization.  There  may  be  third-party  patents  or  patent
applications  with  claims  to  materials,  formulations,  methods  of  manufacture  or  methods  for  treatment  related  to  the  use  or  manufacture  of  our  product
candidates. 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 infringe. In addition, third parties may obtain patents in the future and claim that use of our technologies infringes
upon  these  patents.  If  any  third-party  patents  were  held  by  a  court  of  competent  jurisdiction  to  cover  the  manufacturing  process  of  any  of  our  product
candidates, any molecules formed during the manufacturing process or any final product itself, the holders of any such patents may be able to block our
ability to commercialize such product candidate unless we obtained a license under the applicable patents, or until such patents expire.

Similarly, if any third-party patents are held by a court of competent jurisdiction to cover aspects of our formulations, processes for manufacture or
methods of use, the holders of any such patents may be able to block our ability to develop and commercialize the applicable product candidate unless we
obtain a license or until such patent expires. In either case, such a license may not be available on commercially reasonable terms or at all.

Parties making claims against us may obtain injunctive or other equitable relief, which could effectively block our ability to further develop and
commercialize one or more of our product candidates. Defense of these claims, regardless of their merit, would involve substantial litigation expense and
would be a substantial diversion of employee resources from our business. In the event of a successful claim of infringement against us, we may have to
pay substantial damages, including treble damages and attorneys’ fees for willful infringement, pay royalties, redesign our infringing products or obtain one
or  more  licenses  from  third  parties,  which  may  not  be  able  to  be  obtained  on  reasonable  commercial  terms  or  at  all,  or  require  substantial  time  and
monetary expenditure.

Patent terms may be inadequate to protect our competitive position on our product candidates for an adequate amount of time.

Patents have a limited lifespan. In the United States, if all maintenance fees are timely paid, the natural expiration of a patent is generally 20 years
from its earliest U.S. non-provisional filing date. Various extensions may be available, but the life of a patent, and the protection it affords, is limited. Even
if  patents  covering  our  product  candidates  are  obtained,  once  the  patent  life  has  expired,  we  may  be  open  to  competition  from  competitive  products,
including generics or biosimilars. 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 owned and licensed patent portfolio
may not provide us with sufficient rights to exclude others from commercializing products similar or identical to ours.

We  may  not  be  successful  in  obtaining  or  maintaining  necessary  rights  to  our  therapeutic  product  candidates  and  processes  for  our  development
pipeline through acquisitions and in-licenses.

We believe that we have rights to intellectual property, through licenses from third parties and under patents that we own, that is necessary or useful
to develop our product candidates. Because our programs may involve additional product candidates that may require the use of proprietary rights held by
third  parties,  the  growth  of  our  business  will  likely  depend  in  part  on  our  ability  to  acquire,  in-license  or  use  these  proprietary  rights.  In  addition,  our
product  candidates  may  require  specific  formulations  to  work  effectively  and  efficiently  and  these  rights  may  be  held  by  others.  We  may  be  unable  to
acquire  or  in-license  any  compositions,  methods  of  use,  processes  or  other  third-party  intellectual  property  rights  from  third  parties  that  we  identify  on
reasonable commercial terms or at all. The licensing and acquisition of third-party intellectual property rights is a competitive area, and a number of more
established  companies  are  also  pursuing  strategies  to  license  or  acquire  third-party  intellectual  property  rights  that  we  may  consider  attractive.  These
established companies may have a competitive advantage over us due to their size, cash resources and greater clinical development and commercialization
capabilities.

We  sometimes  collaborate  with  U.S.  and  foreign  academic  institutions  to  accelerate  our  preclinical  research  or  development  under  written
agreements with these institutions. These institutions may provide us with an option to negotiate a license to the institution’s rights in technology resulting
from  the  collaboration.  Regardless  of  any  such  right  of  first  negotiation  for  intellectual  property,  we  may  be  unable  to  negotiate  a  license  within  the
specified time frame or under terms that are acceptable to us. If we are unable to do so, the institution may offer the intellectual property rights to other
parties, potentially blocking our ability to pursue our program.

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In addition, companies that perceive us to be a competitor may be unwilling to assign or license rights to us. We also may be unable to license or
acquire  third-party  intellectual  property  rights  on  terms  that  would  allow  us  to  make  an  appropriate  return  on  our  investment.  If  we  are  unable  to
successfully obtain rights to required third-party intellectual property rights, our business, financial condition and prospects for growth could suffer.

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

We are a party to a number of intellectual property license agreements that are important to our business and expect to enter into additional license
agreements in the future. Our existing license agreements impose, and we expect that future license agreements will impose, various diligence, milestone
payment,  royalty  and  other  obligations  on  us.  If  we  fail  to  comply  with  our  obligations  under  these  agreements,  or  we  are  subject  to  a  bankruptcy,  the
licensor may have the right to terminate the license, in which event we would not be able to market products covered by the license.

We may need to obtain licenses from third parties to advance our research or allow commercialization of our product candidates, and we have done
so from time to time. We may fail to obtain any of these licenses at a reasonable cost or on reasonable commercial terms, if at all. In that event, we may be
required to expend significant time and resources to develop or license replacement technology. If we are unable to do so, we may be unable to develop or
commercialize the affected product candidates, which could harm our business significantly. We cannot provide any assurances that third-party patents do
not exist which might be enforced against our current product candidates or future products, resulting in either an injunction prohibiting our sales, or, with
respect to our sales, an obligation on our part to pay royalties or other forms of compensation to third parties.

In some cases, patent prosecution of our licensed technology is controlled by the licensor. If our licensors fail to obtain and maintain patent or other
protection for the proprietary intellectual property we license from them, we could lose our rights to the intellectual property or our exclusivity with respect
to those rights, and our competitors could market competing products using such intellectual property. In certain cases, we may control the prosecution of
patents resulting from licensed technology. In the event we breach any of our obligations related to such prosecution, we may incur significant liability to
our licensors. Licensing of intellectual property is of critical importance to our business and involves complex legal, business and scientific issues and is
complicated  by  the  rapid  pace  of  scientific  discovery  in  our  industry.  Disputes  may  arise  regarding  intellectual  property  subject  to  a  license  agreement,
including:

•

•

•

•

•

•

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

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

the sublicensing of patent and other rights under our collaborative development relationships;

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

the ownership of inventions and know-how resulting from the joint creation or use of intellectual property by our licensors and us and our
sublicensees or partners, if any; and

the priority of invention of patented technology.

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

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

We may become involved in lawsuits to protect or enforce our patents or the patents of our licensors, which could be expensive, time-consuming and
unsuccessful.

Competitors  may  infringe  or  otherwise  violate  our  patents,  the  patents  of  our  licensors  or  our  other  intellectual  property  rights.  To  counter
infringement or unauthorized use, we may be required to file infringement claims, which can be expensive and time-consuming. Any claims that we assert
against perceived infringers could also provoke these parties to assert counterclaims against us alleging that we infringe their intellectual property rights. In
addition, in an infringement proceeding, a court may decide that a patent of ours or our licensors is not valid, is unenforceable or is not infringed, or may
refuse to stop the other party from using the technology at issue on the grounds that our patents do not cover the technology in question. An adverse result
in any litigation or defense proceedings could put one or more of our patents at risk of being invalidated or interpreted narrowly and could put our patent
applications at risk of not issuing.

40

 
 
 
 
 
 
Interference or derivation proceedings provoked by third parties or brought by us may be necessary to determine the priority of inventions or other
matters of inventorship with respect to our patents or patent applications or those of our licensors. We may also become involved in other proceedings, such
as re-examination or opposition proceedings, before the USPTO or its foreign counterparts relating to our intellectual property or the intellectual property
rights of others. An unfavorable outcome in any such proceedings could require us to cease using the related technology or to attempt to license rights to it
from the prevailing party, or could cause us to lose valuable intellectual property rights. Our business could be harmed if the prevailing party does not offer
us a license on commercially reasonable terms, if any license is offered at all. Our defense of litigation or interference proceedings may fail and, even if
successful, may result in substantial costs and distract our management and other employees. We may not be able to prevent, alone or with our licensors,
misappropriation of our intellectual property rights, particularly in countries where the laws may not protect those rights as fully as in the United States. In
addition, the uncertainties associated with litigation could have a material adverse effect on our ability to raise the funds necessary to continue our clinical
trials, continue our research programs, license necessary technology from third parties, or enter into development partnerships that would help us bring our
product candidates to market. We may also become involved in disputes with others regarding the ownership of intellectual property rights. For example,
we  jointly  develop  intellectual  property  with  certain  parties,  and  disagreements  may  therefore  arise  as  to  the  ownership  of  the  intellectual  property
developed pursuant to these relationships. If we are unable to resolve these disputes, we could lose valuable intellectual property rights.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of
our confidential information could be compromised by disclosure during this type of litigation. There could also be public announcements of the results of
hearings, motions or other interim proceedings or developments. If securities analysts or investors perceive these results to be negative, it could have a
material adverse effect on the price of our common stock.

We may be subject to claims that our employees, consultants or independent contractors have wrongfully used or disclosed confidential information of
third parties or that our employees have wrongfully used or disclosed alleged trade secrets of their former employers.

We  employ  individuals  who  were  previously  employed  at  universities  or  other  biotechnology  or  pharmaceutical  companies,  including  our
competitors  or  potential  competitors.  Although  we  try  to  ensure  that  our  employees,  consultants  and  independent  contractors  do  not  use  the  proprietary
information or know-how of others in their work for us, we may be subject to claims that we or our employees, consultants or independent contractors have
inadvertently or otherwise used or disclosed intellectual property, including trade secrets or other proprietary information, of any of our employee’s former
employer or other third parties. Litigation may be necessary to defend against these claims. If we fail in defending any such claims, in addition to paying
monetary damages, we may lose valuable intellectual property rights or personnel, which could adversely impact our business. Even if we are successful in
defending against such claims, litigation could result in substantial costs and be a distraction to management and other employees.

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

We  may  be  subject  to  claims  that  former  employees,  collaborators  or  other  third  parties  have  an  ownership  interest  in  our  patents  or  other
intellectual  property.  For  example,  we  may  have  inventorship  disputes  arise  from  conflicting  obligations  of  consultants  or  others  who  are  involved  in
developing our product candidates. Litigation may be necessary to defend against these and other claims challenging inventorship or ownership, or we may
enter into agreements to clarify the scope of our rights in such intellectual property. If we fail in defending any such claims, in addition to paying monetary
damages, we may lose valuable intellectual property rights, such as exclusive ownership of, or right to use, valuable intellectual property. Such an outcome
could have a material adverse effect on our business. Even if we are successful in defending against such claims, litigation could result in substantial costs
and be a distraction to management and other employees.

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

Periodic maintenance fees, renewal fees, annuity fees and various other governmental fees on patents or applications will be due 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 or applications. We have
systems in place to remind us to pay these fees, and we employ an outside firm and rely on our outside counsel to pay these fees due to non-U.S. patent
agencies. 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.  We  employ  law  firms  and  other  professionals  to  help  us  comply,  and  in  many  cases,  an
inadvertent lapse can be cured by payment of a late fee or by other means in accordance with the applicable rules. However, 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. In such an event, our competitors might be able to enter the market and this circumstance would have a material adverse effect on our business.

41

Issued patents covering our product candidates could be found invalid or unenforceable if challenged in court.

If  we  or  one  of  our  licensors  initiated  legal  proceedings  against  a  third  party  to  enforce  a  patent  covering  one  of  our  product  candidates,  the
defendant could counterclaim that the patent covering our product candidate is invalid or unenforceable. In patent litigation in the United States, defendant
counterclaims alleging invalidity or unenforceability are commonplace. Grounds for a validity challenge could be an alleged failure to meet any of several
statutory requirements, including lack of novelty, obviousness or non-enablement. Grounds for an unenforceability assertion could be an allegation that
someone connected with prosecution of the patent withheld relevant information from the USPTO, or made a misleading statement, during prosecution.
Third  parties  may  also  raise  similar  claims  before  administrative  bodies  in  the  United  States  or  abroad,  even  outside  the  context  of  litigation.  Such
mechanisms include re-examination, post grant review, and equivalent proceedings in foreign jurisdictions (e.g., opposition proceedings). Such proceedings
could  result  in  revocation  or  amendment  to  our  patents  in  such  a  way  that  they  no  longer  cover  our  product  candidates.  The  outcome  following  legal
assertions  of  invalidity  and  unenforceability  is  unpredictable.  With  respect  to  the  validity  question,  for  example,  we  cannot  be  certain  that  there  is  no
invalidating  prior  art,  of  which  we  and  the  patent  examiner  were  unaware  during  prosecution.  If  a  defendant  were  to  prevail  on  a  legal  assertion  of
invalidity  or  unenforceability,  we  would  lose  at  least  part,  and  perhaps  all,  of  the  patent  protection  on  our  product  candidates.  Such  a  loss  of  patent
protection would have a material adverse impact on our business.

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

As is the case with many other biotechnology companies, our success is heavily dependent on intellectual property, particularly patents. Obtaining
and enforcing patents in the biotechnology industry involve both technological and legal complexity, and therefore obtaining, maintaining and enforcing
biotechnology patents is costly, time-consuming and inherently uncertain. In addition, recent legislative and judicial developments in the United States and
elsewhere  have  in  some  cases  removed  the  protection  afforded  to  patent  owners,  made  patents  more  difficult  to  obtain,  or  increased  the  uncertainty
regarding the ability to obtain, maintain and enforce patents. For example, Congress has recently passed, and the United States is currently implementing,
wide-ranging patent reform legislation, and may pass further patent reform legislation in the future. Recent U.S. Supreme Court rulings have narrowed the
scope of patent protection available in certain circumstances and weakened the rights of patent owners in certain situations. For example, in Association for
Molecular  Pathology  v.  Myriad  Genetics,  Inc.,  the  U.S.  Supreme  Court  held  that  certain  claims  to  naturally  occurring  substances  are  not  patentable.
Although we do not believe that any of the patents owned or licensed by us will be found invalid based on this decision, we cannot predict how future
decisions by the courts, the U.S. Congress, or the USPTO may impact the value of our patents. 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  generally,  once  obtained.
Depending on decisions and actions by the U.S. Congress, the federal courts, the USPTO and their respective foreign counterparts, the laws and regulations
governing patents could change in unpredictable ways that would weaken our ability to obtain new patents or to maintain and enforce our existing patents
and patents that we might obtain in the future.

Patent reform legislation could increase the uncertainties and costs surrounding the prosecution of our patent applications and the validity or defense
of our issued patents.

On  September  16,  2011,  the  Leahy-Smith  America  Invents  Act  (the  Leahy-Smith  Act)  was  signed  into  law.  The  Leahy-Smith  Act  includes  a
number of significant changes to U.S. patent law, including provisions that affect the way patent applications will be prosecuted and may also affect patent
litigation. The USPTO is currently developing regulations and procedures to govern administration of the Leahy-Smith Act, and many of the substantive
changes to patent law associated with the Leahy-Smith Act, and in particular, the first to file provisions, were enacted March 16, 2013. Although it is not
clear what, if any, impact the Leahy-Smith Act will have on the operation of our business, the Leahy-Smith Act and its implementation could increase the
uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of our issued patents, all of which could have
a material adverse effect on our business and financial condition.

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

Filing, prosecuting and defending patents on product candidates in all countries throughout the world would be prohibitively expensive, and our
intellectual property rights in some countries outside the United States can be less extensive than those in the United States. In addition, the laws of some
foreign countries do not protect intellectual property rights to the same extent as federal and state laws in the United States. Consequently, we may not be
able to prevent third parties from practicing our inventions in all countries outside the United States, or from selling or importing products made using our
inventions in and into the United States or other jurisdictions. Competitors may use our technologies in jurisdictions where we have not obtained patent
protection  to  develop  their  own  products  and  further,  may  export  otherwise  infringing  products  to  territories  where  we  have  patent  protection,  but
enforcement is not as strong as that in the United States. These products may compete with our products and our patents or other intellectual property rights
may not be effective or sufficient to prevent them from competing.

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Many companies have encountered significant problems in protecting and defending intellectual property rights in foreign jurisdictions. The legal
systems of certain countries, particularly certain developing countries, do not favor the enforcement of patents, trade secrets and other intellectual property
protection, particularly those relating to biotechnology products, which could make it difficult for us to stop the infringement of our patents or marketing of
competing  products  in  violation  of  our  proprietary  rights  generally.  Proceedings  to  enforce  our  patent  rights  in  foreign  jurisdictions  could  result  in
substantial costs and divert our efforts and attention from other aspects of our business, could put our patents at risk of being invalidated or interpreted
narrowly and our patent applications at risk of not issuing and could provoke third parties to assert claims against us. We may not prevail in any lawsuits
that  we  initiate  and  the  damages  or  other  remedies  awarded,  if  any,  may  not  be  commercially  meaningful.  Accordingly,  our  efforts  to  enforce  our
intellectual property rights around the world may be inadequate to obtain a significant commercial advantage from the intellectual property that we develop
or license.

Risks related to our business operations

We may use our financial and human resources to pursue a particular business strategy, research program or product candidate and fail to capitalize
on strategies, programs or product candidates that may be more profitable or for which there is a greater likelihood of success.

Because  we  have  limited  resources,  we  may  forego  or  delay  pursuit  of  certain  strategic  opportunities  or  opportunities  with  certain  programs,
product candidates or indications that later prove to have greater commercial potential. Our resource allocation decisions may cause us to fail to capitalize
on  viable  commercial  products  or  profitable  market  opportunities.  In  addition,  we  may  elect  to  pursue  a  research,  clinical  or  commercial  strategy  that
ultimately does not yield the results that we desire. Our spending on current and future research and development programs for product candidates may not
result in any commercially viable products. If we do not accurately evaluate the commercial potential or target market for a particular product candidate,
we may relinquish valuable rights to that product candidate through strategic collaboration, licensing or other royalty arrangements in cases in which it
would have been more advantageous for us to retain sole development and commercialization rights to such product candidate, or we may allocate internal
resources to a product candidate in a therapeutic area or market in which it would have been more advantageous to enter into a partnering arrangement.
Any failure to allocate resources or capitalize on strategies in a successful manner will have an adverse impact on our business.

Our business could be adversely affected by the effects of health epidemics, including the recent COVID-19 outbreak, in regions where we or third
parties on which we rely have concentrations of clinical trial sites, significant manufacturing facilities or other business operations.  

Our business could be adversely affected by health epidemics, including COVID-19, in regions where we or third parties on which we rely have

concentrations of clinical trial sites, significant manufacturing facilities or other business operations. 

If the COVID-19 outbreak continues to spread, we may need to limit our business operations or implement limitations, including extended work
from home policies. There is a risk that it may be more difficult to contain if the outbreak reaches a larger population or broader geography, in which case
the risks described herein could be elevated significantly.

Our ongoing ATYR1923 Phase1b/2a clinical trial in patients with pulmonary sarcoidosis will be affected by the COVID-19 outbreak. In particular,
patient enrollment and participation may be difficult or delayed. According to the Centers for Disease Control and Prevention, people who have serious
chronic medical conditions, including lung disease, are at higher risk of getting very sick from COVID-19. As a result, current or potential patients in our
ongoing  Phase  1b/2a  clinical  trial  may  choose  to  not  enroll,  not  participate  in  follow-up  clinical  visits  or  drop  out  of  the  trial  as  a  precaution  against
contracting COVID-19. Further, some patients may not be able to comply with clinical trial protocols if quarantines impede patient movement or interrupts
healthcare services. While the trial continues to progress, as a result of the recent COVID-19 outbreak in the United States, many clinical trial sites in our
ongoing Phase 1b/2a clinical trial have temporarily suspended dosing of previously-enrolled patients and/or enrollment of new patients. As a result, we
anticipate that the availability of top-line results from the clinical trial will be delayed. We are in close contact with our clinical trial sites as we assess and
attempt to mitigate the impact of COVID-19 on our clinical trial, including the scope of any delays. Any of these events could significantly delay our Phase
1b/2a clinical trial, increase the cost of completing our Phase 1b/2a clinical trial and lead to questions about the integrity, reliability or robustness of the
data from our Phase 1b/2a clinical trial.

In  addition,  under  the  terms  of  the  Kyorin  Agreement,  we  rely  on  Kyorin  to  fund  all  research,  development,  regulatory,  marketing  and
commercialization  activities  in  Japan,  as  well  as  support  our  global  development  efforts  for  ATYR1923.  If  Kyorin’s  operations  are  limited  due  to  the
COVID-19  outbreak  in  Japan  or  in  other  regions  where  Kyorin  operates  or  relies  on  third  party  operations,  the  development  of  ATYR1923  in  Japan  or
globally may be significantly delayed and adversely affected, which may in turn delay or limit our receipt of any additional payments under the Kyorin
Agreement.

Further,  we  currently  rely,  and  expect  to  continue  to  rely,  on  third  parties  to  conduct  some  or  all  aspects  of  product  manufacturing,  protocol

development, and research and preclinical and clinical testing with respect to our product candidates. While many materials on

43

 
 
 
 
 
 
which we rely may be obtained by more than one supplier, port closures, travel bans and  other  restrictions  resulting  from  the  COVID-19 outbreak  may
disrupt our supply chain or limit our ability to obtain sufficient materials to conduct our operations.

As a result of these events and uncertainties, we may need to obtain additional funding through a combination of equity offerings, grant funding,
collaborations, strategic partnerships and/or licensing arrangements, and potentially through debt financings, if available on acceptable terms or at all. We
may be unable to raise additional funds on acceptable terms or at all. The impact of COVID-19 on capital markets may affect the availability, amount and
type of financing available to us in the future. If we are unable to raise additional funds, we may be required to delay, limit, reduce or terminate our product
development or future commercialization efforts or grant rights to develop and market our product candidates even if we would otherwise prefer to develop
and market such product candidates ourselves.

The ultimate impact of the COVID-19 outbreak or a similar health epidemic is highly uncertain and subject to change. We do not yet know the full
extent of potential delays or impacts on our business, the business of third parties on which we rely, our clinical trials, healthcare systems or the global
economy as a whole. These effects could have a material impact on our operations.

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

We are highly dependent on principal members of our executive team, the loss of whose services may adversely impact the achievement of our
objectives. While we have entered into employment agreements with each of our executive officers, any of them could leave our employment at any time,
as all of our employees are “at will” employees. Recruiting and retaining other qualified employees, consultants and advisors for our business, including
scientific and technical personnel, will also be critical to our success. There is currently a shortage of skilled personnel in our industry, which is likely to
continue. As a result, competition for skilled personnel is intense and the turnover rate can be high. We may not be able to attract and retain personnel on
acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for individuals with similar skill sets.  In addition,
the available pool of skilled employees may be further reduced if immigration laws change in a manner that increases restrictions on immigration.  Failure
to succeed in preclinical studies or clinical trials may make it more challenging to recruit and retain qualified personnel. The inability to recruit or loss of
the  services  of  any  executive,  key  employee,  consultant  or  advisor  may  impede  the  progress  of  our  research,  development  and  commercialization
objectives.  Furthermore, our common stock is currently trading at a price below the exercise price of most of our outstanding stock options. As a result,
these “underwater” options are less useful as a motivation and retention tool for our existing employees.

We  may  undertake  internal  restructuring  activities  in  the  future  that  could  result  in  disruptions  to  our  business  or  otherwise  materially  harm  our
results of operations or financial condition.

From  time  to  time  we  may  undertake  internal  restructuring  activities  as  we  continue  to  evaluate  and  attempt  to  optimize  our  cost  and  operating
structure  in  light  of  developments  in  our  business  strategy  and  long-term  operating  plans.  For  example,  we  implemented  a  corporate  restructuring  and
program  prioritization  plan  in  May  2018  that  included  a  reduction  in  our  workforce.  Any  such  restructuring  activities  may  result  in  write-offs  or  other
restructuring charges. There can be no assurance that any restructuring activities that we have undertaken or undertake in the future will achieve the cost
savings, operating efficiencies or other benefits that we may initially expect. Restructuring activities may also result in a loss of continuity, accumulated
knowledge and inefficiency during transitional periods and thereafter. In addition, internal restructurings can require a significant amount of time and focus
from management and other employees, which may divert attention from commercial operations. If any internal restructuring activities we have undertaken
or undertake in the future fail to achieve some or all of the expected benefits therefrom, our business, results of operations and financial condition could be
materially and adversely affected.

We are subject to a variety of risks associated with international operations that could materially adversely affect our business.

We currently conduct research activities through Pangu BioPharma, in collaboration with the Hong Kong University of Science and Technology.
Additionally, we have conducted clinical trials in the European Union (EU) and in Australia and may conduct future clinical trials internationally. If any of
our product candidates are approved for commercialization outside of the United States, we expect to either use our own sales organization or selectively
enter into agreements with third parties to market our products on a worldwide basis or in more limited geographical regions. We are, and we expect that
we will continue to be, subject to a variety of risks related to international operations, including: different regulatory requirements for approval of drugs and
biologics  in  foreign  countries;  reduced  or  uncertain  protection  for  intellectual  property;  unexpected  changes  in  tariffs,  trade  barriers  and  regulatory
requirements;  economic  weakness,  including  inflation,  or  political  instability  in  particular  foreign  economies  and  markets;  compliance  with  tax,
employment,  immigration  and  labor  laws  for  employees  living  or  traveling  abroad;  and  foreign  currency  fluctuations,  which  could  result  in  reduced
revenues, and other obligations incident to doing business in another country.

Any failure to continue our international operations or to commercialize our product candidates outside of the United States may impair our ability

to generate revenues and harm our business, prospects and results of operations.

44

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  non-U.S.  regulators,  provide  accurate
information  to  the  FDA  and  non-U.S.  regulators,  comply  with  healthcare  fraud  and  abuse  laws  and  regulations  in  the  United  States  and  abroad,  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. We have adopted a code of conduct applicable to all of our employees,
but it is not always possible to identify and deter employee misconduct, and the precautions we take to detect and prevent this activity may not be effective
in controlling unknown or unmanaged risks or losses or in protecting us from governmental investigations or other actions or lawsuits stemming from a
failure to comply with these laws or regulations. If any such actions are instituted against us, and we are not successful in defending ourselves or asserting
our rights, those actions could have a significant impact on our business, including the imposition of significant fines or other sanctions.

We  face  potential  product  liability,  and,  if  successful  claims  are  brought  against  us,  we  may  incur  substantial  liability  and  costs.  If  the  use  of  our
product  candidates  harms  patients,  or  is  perceived  to  harm  patients  even  when  such  harm  is  unrelated  to  our  product  candidates,  our  regulatory
approvals could be revoked or otherwise negatively impacted and we could be subject to costly and damaging product liability claims.

The use of our product candidates in clinical trials and the sale of any products for which we obtain marketing approval exposes us to the risk of
product liability claims. Product liability claims might be brought against us by patients, healthcare providers, pharmaceutical companies or others selling
or otherwise coming into contact with our products. There is a risk that our product candidates may induce adverse events. If we cannot successfully defend
against product liability claims, we could incur substantial liability and costs. In addition, regardless of merit or eventual outcome, product liability claims
may result in:

•

•

•

•

•

•

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impairment of our business reputation;

withdrawal of clinical trial participants;

costs due to related litigation;

distraction of management’s attention from our primary business;

substantial monetary awards to patients or other claimants;

the inability to commercialize our product candidates; and

decreased demand for our product candidates, if approved for commercial sale.

We carry product liability insurance for our clinical trials covering $10.0 million per occurrence and up to $10.0 million in the aggregate, subject to
certain deductibles and exclusions. Although we believe the amount of our insurance coverage is typical for companies similar to us in our industry, we
may not have adequate insurance coverage or be able to maintain insurance coverage at a reasonable cost or in sufficient amounts to protect us against
losses due to liability. If and when we obtain marketing approval for product candidates, we intend to expand our insurance coverage to include the sale of
commercial  products;  however,  we  may  be  unable  to  obtain  product  liability  insurance  on  commercially  reasonable  terms  or  in  adequate  amounts.  On
occasion,  large  judgments  have  been  awarded  in  class  action  lawsuits  based  on  drugs  or  medical  treatments  that  had  unanticipated  adverse  effects.  A
successful product liability claim or series of claims brought against us could cause our stock price to decline and adversely affect our reputation and, if
judgments exceed our insurance coverage, could adversely affect our results of operations and business.

Patients with the diseases targeted by our product candidates are often already in severe and advanced stages of disease and may have both known
and  unknown  significant  pre-existing  and  potentially  life-threatening  health  risks.  During  the  course  of  treatment,  patients  may  suffer  adverse  events,
including death, for reasons that may be related to our product candidates. Such events could subject us to costly litigation, require us to pay substantial
amounts of money to injured patients, delay, negatively impact or end our opportunity to receive or maintain regulatory approval to market our products, or
require us to suspend or abandon our commercialization efforts. Even in a circumstance in which we do not believe that an adverse event is related to our
products, the investigation into the circumstance may be time-consuming or inconclusive. These investigations may interrupt our sales efforts, delay our
regulatory approval process in other countries, or impact and limit the type of regulatory approvals our product candidates receive or maintain. As a result
of these factors, a product liability claim, even if successfully defended, could have a material adverse effect on our business, financial condition or results
of operations.

45

 
 
 
 
 
 
 
If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur costs that could
have a material adverse effect on the success of our business.

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

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to injuries to our employees resulting
from  the  use  of  hazardous  materials  or  other  work-related  injuries,  this  insurance  may  not  provide  adequate  coverage  against  potential  liabilities.  In
addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations. These current or
future laws and regulations may impair our research, development or production efforts. Failure to comply with these laws and regulations also may result
in substantial fines, penalties or other sanctions.

We are subject to anti-corruption laws in the jurisdictions in which we operate.

We  are  subject  to  a  number  of  anti-corruption  laws,  including  the  FCPA,  and  various  other  anti-corruption  laws.  The  FCPA  generally  prohibits
companies  and  their  intermediaries  from  making  improper  payments  to  foreign  officials  for  the  purpose  of  obtaining  or  keeping  business  and/or  other
benefits. Our business relies on approvals and licenses from government and regulatory entities, and as a result, we are subject to certain elevated risks
associated with interactions with these entities. Although we have adopted a code of business conduct and ethics that includes provisions governing the
interactions of employees with government entities to mitigate these risks, there can be no assurance that this will be successful in preventing violations of
anti-corruption  laws.  If  we  are  not  in  compliance  with  anti-corruption  laws  and  other  laws  governing  the  conduct  of  business  with  government  entities
(including local laws), we may be subject to criminal and civil penalties and other remedial measures, which could harm our reputation and have a material
adverse impact on our business, financial condition, results of operations and prospects. Any investigation of any actual or alleged violations of such laws
could also harm our reputation or have an adverse impact on our business, prospects, financial condition and results of operations.

Our business and operations would suffer in the event of system failures.

We  utilize  information  technology  systems  and  networks  to  process,  transmit  and  store  electronic  information  in  connection  with  our  business
activities. As use of digital technologies has increased, cyber incidents, including deliberate attacks and attempts to gain unauthorized access to computer
systems and networks, which could result in the theft of our intellectual property, have increased in frequency and sophistication. These threats pose a risk
to  the  security  of  our  systems  and  networks  and  the  confidentiality,  availability  and  integrity  of  our  data.  There  can  be  no  assurance  that  we  will  be
successful in preventing cyber-attacks or mitigating their effects.

Despite  the  implementation  of  security  measures,  our  internal  computer  systems  and  those  of  our  contractors  and  consultants  are  vulnerable  to
damage from such cyber-attacks, including computer viruses, unauthorized access, natural disasters, terrorism, war and telecommunication and electrical
failures.  Such an event could cause interruption of our operations. For example, the loss of data from completed clinical trials for our product candidates
could result in delays in our regulatory approval efforts and significantly increase our costs. Additionally, theft of our intellectual property or proprietary
business information could require substantial expenditures to remedy. To the extent that any disruption or security breach were to result in a loss of or
damage to our data, theft of our intellectual property, or inappropriate disclosure of confidential or proprietary information, we could suffer reputational
harm or face litigation or adverse regulatory action and the development of our product candidates could be delayed.  

We may be subject to certain regulations, including federal and state healthcare fraud and abuse laws and health information privacy and security
laws. Any failure to comply with these regulations could have a material adverse effect on our business and financial condition.

If we obtain FDA approval for any of our product candidates and begin commercializing those products in the United States, our operations may be
subject to various federal and state healthcare laws, including, without limitation, fraud and abuse laws, including false claims and anti-kickback laws, data
privacy and security laws, including the Health Insurance Portability and Accountability Act of 1996, as amended by the Health Information Technology
for Economic and Clinical Health Act, as well as transparency laws regarding payments or other items of value provided to healthcare providers. These
laws may impact, among other things, our research, proposed sales, marketing and education programs. In addition, we may be subject to patient privacy
regulation  by  both  the  federal  government  and  the  states  in  which  we  conduct  our  business.  It  is  possible  that  some  of  our  business  activities  could  be
subject  to  challenge  under  one  or  more  of  these  laws.  If  our  operations  are  found  to  be  in  violation  of  any  of  the  laws  described  above  or  any  other
governmental regulations that apply to us, we may be subject to penalties, including significant administrative civil and criminal penalties, damages, fines,
disgorgement, imprisonment, possible exclusion from participation in Medicare, Medicaid and other federal

46

healthcare programs, additional reporting requirements and regulatory oversight and the curtailment or restructuring of our operations, any of which could
adversely affect our ability to operate our business and our results of operations.

In addition, as of May 25, 2018, the General Data Protection Regulation (GDPR), regulates the collection and use of personal data in the EU. The
GDPR covers any business, regardless of its location, that provides goods or services to residents in the EU and, thus, could incorporate our activities in EU
member  states.  The  GDPR  imposes  strict  requirements  on  controllers  and  processors  of  personal  data,  including  special  protections  for  “sensitive
information,” which includes health and genetic information of individuals residing in the EU. The GDPR grants individuals the opportunity to object to
the processing of their personal information, allows them to request deletion of personal information in certain circumstances, and provides the individual
with an express right to seek legal remedies in the event the individual believes his or her rights have been violated. Further, the GDPR imposes strict rules
on the transfer of personal data out of the EU to regions that have not been deemed to offer “adequate” privacy protections, such as the U.S. currently.
Failure to comply with the requirements of the GDPR and related national data protection laws of the EU member states, which may deviate slightly from
the  GDPR,  may  result  in  warning  letters,  mandatory  audits  and  financial  penalties,  including  fines  of  up  to  4%  of  global  revenues,  or  €20,000,000,
whichever is greater. As a result of the implementation of the GDPR, we may be required to put in place additional mechanisms ensuring compliance with
the new data protection rules.

Further, there is significant uncertainty related to the manner in which data protection authorities will seek to enforce compliance with GDPR. For
example, it is unclear whether the authorities will conduct random audits of companies doing business in the EU, or act solely after complaints are filed
claiming a violation of the GDPR. The lack of compliance standards and precedent, enforcement uncertainty and the costs associated with ensuring GDPR
compliance may be onerous and adversely affect our business, financial condition, results of operations and prospects.

In addition, California recently enacted the California Consumer Privacy Act (CCPA), which creates new individual privacy rights for California
consumers  (as  defined  in  the  law)  and  places  increased  privacy  and  security  obligations  on  entities  handling  certain  personal  data  of  consumers  or
households.  The  CCPA  requires  covered  companies  to  provide  new  disclosure  to  consumers  about  such  companies’  data  collection,  use  and  sharing
practices, provide such consumers new ways to opt-out of certain sales or transfers of personal information, and provide consumers with additional causes
of action. The CCPA went into effect on January 1, 2020, and the California Attorney General may bring enforcement actions for violations beginning
July 1, 2020. The CCPA was amended on September 23, 2018, and it remains unclear what, if any, further modifications will be made to this legislation or
how  it  will  be  interpreted.  As  currently  written,  the  CCPA  may  impact  our  business  activities  and  exemplifies  the  vulnerability  of  our  business  to  the
evolving regulatory environment related to personal data and protected health information.

Unfavorable global economic conditions could adversely affect our business, financial condition or results of operations.

Our results of operations could be adversely affected by general conditions in the global economy and in the global financial markets. For example,
the global financial crisis caused extreme volatility and disruptions in the capital and credit markets. For example, in March 2017, the U.K. government
provided official legal notification to the EU that the U.K. will exit the EU (commonly referred to as Brexit), which could lead to a period of considerable
uncertainty,  particularly  in  relation  to  global  financial  markets  which  in  turn  could  adversely  affect  our  ability  to  raise  additional  capital.  A  severe  or
prolonged economic downturn, such as the global financial crisis, could result in a variety of risks to our business, including inability to raise additional
capital when needed on acceptable terms, if at all. A weak or declining economy could also strain our CDMOs, possibly resulting in supply disruption. Any
of the foregoing could harm our business and we cannot anticipate all of the ways in which the current economic climate and financial market conditions
could adversely impact our business.

We  or  the  third  parties  upon  whom  we  depend  may  be  adversely  affected  by  earthquakes,  droughts,  floods,  fires  or  other  natural  disasters  and  our
business continuity and disaster recovery plans may not adequately protect us from a serious disaster.

We  are  located  in  San  Diego,  California  and  our  manufacturing  activities  are  conducted  by  contract  manufacturing  organizations  at  various
locations  in  the  United  States.  We  conducted  our  Phase  I  clinical  trial  for  ATYR1923  in  Australia  and  sponsor  research  in  Hong  Kong.  Our  current
ATYR1923 Phase 1b/2a trial is being conducted in sites across the United States and may expand to sites in Europe. Some of these geographic locations
have  in  the  past  experienced  natural  disasters,  including  severe  earthquakes.  Earthquakes,  droughts,  floods,  fires,  disease  epidemics  or  other  natural
disasters could severely disrupt our operations, and have a material adverse effect on our business, results of operations, financial condition and prospects.
If a natural disaster, power outage or other event occurred that prevented us from using all or a significant portion of our facilities, that damaged critical
infrastructure, such as the manufacturing facilities of our CDMOs, or that otherwise disrupted operations, it may be difficult or, in certain cases, impossible
for us to continue our business for a substantial period of time. The disaster recovery and business continuity plans we have in place currently are limited
and are unlikely to prove adequate in the event of a serious disaster or similar event. We may incur substantial expenses as a result of the limited nature of
our disaster recovery and business continuity plans, as well as limits on our insurance coverage, which could have a material adverse effect on our business,
prospects, financial condition and results of operations.

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Risks related to the commercialization of our product candidates

If we are unable to establish sales and marketing capabilities or enter into agreements with third parties to market and sell our product candidates, we
may be unable to generate any revenues.

We do not currently have any infrastructure for the sales, marketing and distribution of pharmaceutical products. In order to market our product
candidates, if approved by the FDA or any other regulatory body, we must build our sales, marketing, managerial and other non-technical capabilities or
make arrangements with third parties to perform these services. There are risks involved with both establishing our own sales and marketing capabilities
and  entering  into  arrangements  with  third  parties  to  perform  these  services.  For  example,  recruiting  and  training  a  sales  force  is  expensive  and  time
consuming and could delay any product launch. If the commercial launch of a product candidate for which we recruit a sales force and establish marketing
capabilities is delayed or does not occur for any reason, we would have prematurely or unnecessarily incurred these commercialization expenses. This may
be costly, and our investment would be lost if we cannot retain or reposition our sales and marketing personnel.

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

We rely on third-party manufacturers to produce our product candidates, but we have not entered into agreements with any such manufacturers to
support commercialization.

We  have  not  yet  secured  manufacturing  capabilities  for  commercial  quantities  of  any  of  our  product  candidates.  Although  we  intend  to  rely  on
third-party manufacturers for commercialization, we have not yet entered into a long-term commercial supply agreement to support full scale commercial
production,  and  we  or  our  CDMOs  may  be  unable  to  process  validation  activities  necessary  to  enter  into  commercial  supply  agreements  or  otherwise
negotiate agreements with the manufacturers to support our commercialization activities at commercially reasonable terms.

We may run into technical or scientific issues related to development or manufacturing that we may be unable to resolve in a timely manner or with
available funds. If we or our CDMOs are unable to scale the manufacturing process to produce commercial quantities of our product candidates, or our
CDMOs do not pass required regulatory pre-approval inspections, our commercialization efforts will be harmed.

In  addition,  any  significant  disruption  in  our  relationships  with  our  CDMOs  could  harm  our  business.  There  are  a  relatively  small  number  of
potential manufacturers for our product candidates, and such manufacturers may not be able to supply our drug products at the times we need them or on
commercially reasonable terms. Any disruption to our relationship with our current CDMOs and any manufacturers that we contract with in the future will
result in delays in our ability to complete the clinical development of, or to commercialize, our product candidates, and may require us to incur additional
costs.

We face intense competition and rapid technological change and the possibility that our competitors may develop therapies that are more advanced or
effective than ours, which may adversely affect our financial condition and our ability to successfully commercialize our product candidates.

The  biotechnology  and  pharmaceutical  industries  are  intensely  competitive  and  subject  to  rapid  and  significant  technological  change.  We  have
competitors  both  in  the  United  States  and  internationally,  including  major  multi-national  pharmaceutical  companies,  biotechnology  companies  and
universities and other research institutions. Although we believe we are the only company engaged in the discovery and development of therapeutics based
on novel functions of tRNA synthetases and NRP2 biology, we are aware of other companies that could compete with our product candidate, ATYR1923
for the treatment of pulmonary sarcoidosis and other ILDs.

Many  of  our  competitors  have  substantially  greater  financial,  technical  and  other  resources,  such  as  larger  research  and  development  staff  and
experienced  marketing  and  manufacturing  organizations.  Competition  may  increase  further  as  a  result  of  advances  in  the  commercial  applicability  of
technologies and greater availability of capital for investment in these industries. Our competitors may succeed in developing, acquiring or licensing on an
exclusive basis, products that are more effective, safer, more convenient or less costly than any product candidate that we may develop, or achieve earlier
patent protection, regulatory approval, product commercialization and market penetration than us. Additionally, technologies developed by our competitors
may  render  our  potential  product  candidates  uneconomical  or  obsolete,  and  we  may  not  be  successful  in  marketing  our  product  candidates  against
competitors.

48

The  commercial  success  of  any  current  product  candidate  or  future  product  candidates  will  depend  upon  the  degree  of  market  acceptance  by
physicians, patients, third-party payors and others in the medical community.

Even with the requisite approval from the FDA and comparable foreign regulatory authorities, the commercial success of our product candidates
will depend in part on the medical community, patients, and third-party payors accepting our product candidates as medically useful, cost-effective, and
safe.  Any  product  that  we  bring  to  the  market  may  not  gain  market  acceptance  by  physicians,  patients,  third-party  payors  and  others  in  the  medical
community.  If  these  products  do  not  achieve  an  adequate  level  of  acceptance,  we  may  not  generate  significant  product  revenue  and  may  not  become
profitable.

Even if a potential product displays a favorable efficacy and safety profile in preclinical studies and clinical trials, market acceptance of the product
will not be known until after it is launched. Our efforts to educate the medical community and third-party payors on the benefits of the product candidates
may require significant resources and may never be successful. Such efforts to educate the marketplace may require more resources than are required by the
conventional technologies marketed by our competitors, and our competitors may have substantially greater resources or brand recognition to effectively
market their products. If our product candidates are approved but fail to achieve an adequate level of acceptance by physicians, patients, third-party payors,
and others in the medical community, we will not be able to generate sufficient revenue to become or remain profitable.

The  insurance  coverage  and  reimbursement  status  of  newly-approved  products  is  uncertain.  Failure  to  obtain  or  maintain  adequate  coverage  and
reimbursement for new or current products could limit our ability to market those products and decrease our ability to generate revenue.

There is significant uncertainty related to the insurance coverage and reimbursement of newly approved products. In the United States, the principal
decisions about reimbursement for new medicines are typically made by the Centers for Medicine & Medicaid Services (CMS), as CMS decides whether
and to what extent a new medicine will be covered and reimbursed under Medicare. Private payors often follow CMS with respect to coverage policy and
payment  limitations  in  setting  their  own  reimbursement  policies.  It  is  difficult  to  predict  what  CMS  will  decide  with  respect  to  reimbursement  for
fundamentally novel products such as ours, as there is no body of established practices and precedents for these new products. Reimbursement agencies in
Europe may be more conservative than CMS. For example, a number of cancer drugs have been approved for reimbursement in the United States, but have
not  been  approved  for  reimbursement  in  certain  European  countries.  There  may  be  significant  delays  in  obtaining  reimbursement  for  newly  approved
medicines, and our inability to promptly obtain coverage and profitable payment rates from third-party payors for any approved medicines could have a
material adverse effect on our business, prospects, financial condition and results of operations.

Outside the United States, international sales are generally subject to extensive governmental price controls and other market regulations, and we
believe the increasing emphasis on cost-containment initiatives in Europe, Canada, and other countries has and will continue to put pressure on the pricing
and usage of our product candidates. In many countries, the prices of medical products are subject to varying price control mechanisms as part of national
health systems. In general, the prices of medicines under such systems are substantially lower than in the United States. Other countries allow companies to
fix their own prices for medicines, but monitor and control company profits. Additional foreign price controls or other changes in pricing regulation could
restrict  the  amount  that  we  are  able  to  charge  for  our  product  candidates.  Accordingly,  in  markets  outside  the  United  States,  the  reimbursement  for  our
products may be reduced compared with the United States and may be insufficient to generate commercially reasonable revenues and profits. Net prices for
medicines may be reduced by mandatory discounts or rebates required by government healthcare programs or private payors and by any future relaxation
of laws that currently restrict imports of medicines from countries where they may be sold at lower prices than in the United States.

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Moreover, increasing efforts by governmental and third-party payors, in the United States and abroad, to cap or reduce healthcare costs may cause
such organizations to limit both coverage and level of reimbursement for new products and, as a result, they may not cover or provide adequate payment
for our product candidates. For example, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act
of 2010 (collectively, the ACA) was passed in March 2010, and substantially changed the way healthcare is financed by both governmental and private
insurers, and continues to significantly impact the U.S. pharmaceutical industry. There remain judicial and congressional challenges to certain aspects of
the  ACA,  as  well  as  recent  efforts  by  the  Trump  administration  to  repeal  or  replace  certain  aspects  of  the  ACA.  While  Congress  has  not  passed
comprehensive repeal legislation, it has enacted laws that modify certain provisions of the ACA such as removing penalties, starting January 1, 2019, for
not  complying  with  the  ACA’s  individual  mandate  to  carry  health  insurance.  In  addition,  the  2020  federal  spending  package  permanently  eliminates,
effective  January  1,  2020,  the  ACA-mandated  “Cadillac”  tax  on  high-cost  employer-sponsored  health  coverage  and  medical  device  tax  and,  effective
January 1, 2021, also eliminates the health insurer tax. On December 14, 2018, a Texas U.S. District Court Judge ruled that the ACA is unconstitutional in
its entirety because the “individual mandate” was repealed by Congress as part of the Tax Cuts and Jobs Act of 2017. Additionally, on December 18, 2019,
the U.S. Court of Appeals for the 5th Circuit ruled that the individual mandate was unconstitutional and remanded the case back to the District Court to
determine whether the remaining provisions of the ACA are invalid as well. It is unclear how this decision, future decisions, subsequent appeals, and other
efforts to repeal and replace the ACA will impact the ACA and our business. In addition, there has been heightened governmental scrutiny in the United
States  of  pharmaceutical  pricing  practices  in  light  of  the  rising  cost  of  prescription  drugs  and  biologics.  Such  scrutiny  has  resulted  in  several  recent
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 products.
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, including the potential repeal and replacement of the ACA.
The  downward  pressure  on  healthcare  costs  in  general,  particularly  prescription  drugs  and  surgical  procedures  and  other  treatments,  has  become  very
intense. As a result, increasingly high barriers are being erected to the entry of new products.

In addition, drug prices are under significant scrutiny in the markets in which our products may be sold. Drug pricing and other health care costs
continues  to  be  subject  to  intense  political  and  societal  pressures  which  we  anticipate  will  continue  and  escalate  on  a  global  basis.  If  coverage  and
reimbursement is available only to limited levels, we may not be able to successfully commercialize our product candidates for which we obtain marketing
approval. As a result, we may have difficulty raising capital and our results of operations may be adversely impacted.

Risks related to the ownership of our common stock

The market price of our common stock historically has been highly volatile and is likely to continue to be volatile, and you could lose all or part of your
investment.

The market price of our common stock has been volatile and could be subject to wide fluctuations in response to various factors, some of which are

beyond our control.  In addition to the factors discussed in this “Risk Factors” section and elsewhere in this report, these factors include:

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adverse results or delays in preclinical studies or clinical trials;

the imposition of a clinical hold on our product candidates or our inability to cause the clinical hold to be lifted;

any delay in filing an IND or BLA for any of our product candidates and any adverse development or perceived adverse development with
respect to the FDA’s review of that IND or BLA;

failure of our strategic partners to perform under our collaborations or early termination of collaborations;

failure to successfully develop and commercialize our product candidates;

limited market sizes and pricing for our product candidates;

failure by us or our licensors to prosecute, maintain or enforce intellectual property rights covering our product candidates and processes;

changes in laws or regulations applicable to current or future products;

inability to obtain adequate product supply for our product candidates or the inability to do so at acceptable prices;

adverse regulatory decisions;

introduction of new products, services or technologies by our competitors;

inability to obtain additional capital;

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failure to meet or exceed financial or operational projections we may provide to the public;

failure to meet or exceed the financial or operational projections of the investment community;

the perception of the biopharmaceutical industry by the public, politicians, legislatures, regulators and the investment community;

significant acquisitions, strategic partnerships, joint ventures or capital commitments by us or our competitors;

disputes or other developments relating to proprietary rights, including patents, litigation matters and our ability to obtain patent protection
for our technologies;

additions or departures of key scientific or management personnel;

significant lawsuits, including patent or stockholder litigation;

if securities or industry analysts issue an adverse or misleading opinion regarding our common stock;

changes in the market valuations of similar companies;

changes in the structure of healthcare payment systems;

general market or macroeconomic conditions;

sales of our common stock by us or our stockholders in the future;

a potential additional reverse stock split if we are unable to maintain a stock price above $1.00 per share of common stock; and

trading volume of our common stock.

In addition, companies trading in the stock market in general, and on the Nasdaq Capital Market and biotechnology companies in particular, have
experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance of these companies.
Broad market and industry factors may negatively affect the market price of our common stock, regardless of our actual operating performance.

We have incurred and will continue to incur significant costs as a result of operating as a public company, and our management will be required to
devote substantial time to new compliance initiatives.

As a public company, we have incurred and will continue to incur legal, accounting and other expenses that we did not incur as a private company.
In addition, the Sarbanes-Oxley as well as rules subsequently implemented by the SEC and The Nasdaq Stock Market have imposed various requirements
on  public  companies.  In  July  2010,  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection  Act  (the  Dodd-Frank  Act)  was  enacted.  There  are
significant corporate governance and executive compensation related provisions in the Dodd-Frank Act that require the SEC to adopt additional rules and
regulations in these areas such as “say on pay” and proxy access. Recent legislation permits smaller “emerging growth companies” to implement many of
these requirements over a longer period and up to five years from the pricing of our initial public offering (IPO). We have elected to take advantage of this
legislation  but  cannot  guarantee  that  we  will  not  be  required  to  implement  these  requirements  sooner  than  budgeted  or  planned  and  thereby  incur
unexpected expenses. Stockholder activism, the current political environment and the current high level of government intervention and regulatory reform
may lead to substantial new regulations and disclosure obligations, which may lead to additional compliance costs and impact the manner in which we
operate our business in ways we cannot currently anticipate. Our management and other personnel will need to devote a substantial amount of time to these
compliance initiatives. Moreover, these rules and regulations will increase our legal and financial compliance costs and will make some activities more
time-consuming and costly. For example, we expect these rules and regulations to make it more difficult and more expensive for us to maintain director and
officer liability insurance and we have been required to incur substantial costs to maintain our current levels of such coverage.
Our executive officers, directors, 5% holders and their affiliates currently own a significant percentage of our stock and will be able to exert significant
control over matters submitted to stockholders for approval.

As of March 19, 2020, based on the latest information available to us, our executive officers, directors, holders known by us to own 5% of our
voting stock and their affiliates own approximately 25.01% of our voting stock. One of our principal stockholders owns all shares of our outstanding non-
voting convertible preferred stock, which, if converted, would further increase the percentage of our voting stock held by our executive officers, directors,
holders known by us to own 5% of our voting stock and their affiliates. Therefore, our executive officers, directors, holders known by us to own 5% of our
voting stock and their affiliates will have the ability to influence us through their ownership positions and may be able to determine all matters requiring
stockholder approval. For example, these stockholders, acting together, may be able to control elections of directors, amendments of our organizational
documents, or approval

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of  any  merger,  sale  of  assets,  or  other  major  corporate  transaction.  This  may  prevent  or  discourage  unsolicited  acquisition  proposals  or  offers  for  our
common stock that you may believe are in your best interest as one of our stockholders.

We are an “emerging growth company,” and we cannot be certain if the reduced reporting requirements applicable to emerging growth companies will
make our common stock less attractive to investors.

We are an “emerging growth company,” as defined in the JOBS Act. For as long as we continue to be an emerging growth company, we may take
advantage  of  exemptions  from  various  reporting  requirements  that  are  applicable  to  other  public  companies  that  are  not  emerging  growth  companies,
including not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act reduced disclosure obligations
regarding executive compensation and our periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory
vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. We could be an emerging growth
company up to December 31, 2020, although circumstances could cause us to lose that status earlier, including if the market value of our common stock
held by non-affiliates exceeds $700 million as of any June 30 before that time or if we have total annual gross revenue of $1.07 billion or more during any
fiscal year before that time, in which cases we would no longer be an emerging growth company as of the following December 31 or, if we issue more than
$1.0 billion in non-convertible debt during any three-year period before that time, we would cease to be an emerging growth company immediately. Even
after we no longer qualify as an emerging growth company, we may still qualify as a “smaller reporting company” which would allow us to take advantage
of many of the same exemptions from disclosure requirements, including not being required to comply with the auditor attestation requirements of Section
404  of  the  Sarbanes-Oxley  Act  and  reduced  disclosure  obligations  regarding  executive  compensation  in  our  periodic  reports  and  proxy  statements.  We
cannot predict if investors will find our common stock less attractive because we may 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.

Under the JOBS Act, emerging growth companies can also delay adopting new or revised accounting standards until such time as those standards
apply to private companies. We have irrevocably elected not to avail ourselves of this exemption from new or revised accounting standards and, therefore,
will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies.

Future sales and issuances of equity securities could result in dilution to our stockholders, impose restrictions or limitations on our business and could
cause our stock price to fall.

We will need additional capital in the future to continue our planned operations, and we may seek additional funding through a combination of
equity offerings, debt, grant funding, collaborations, strategic partnerships and/or licensing arrangements. For example, in February 2020, we completed an
underwritten  follow-on  public  offering  of  4,235,294  shares  of  our  common  stock  at  a  price  to  the  public  of  $4.25  per  share  and  in  March  2020,  the
underwriters fully exercised their over-allotment option for the issuance of an additional 635,294 shares of common stock which resulted in total offering
gross  proceeds  of  approximately  $20.7  million,  before  deducting  underwriting  discounts,  commissions  and  offering  expenses  payable  by  us.  These
financing activities may have an adverse effect on our stockholders’ rights, the market price of our common stock and on our operations, and may require
us to relinquish rights to some of our technologies, intellectual property or product candidates, issue additional equity or debt securities, or otherwise agree
to terms unfavorable to us.

Additionally,  in  May  2019,  we  entered  into  a  sales  agreement  with  H.C.  Wainwright  &  Co.,  LLC  (Wainwright)  for  an  at-the-market  offerings
program  (ATM  Offering  Program)  under  which  we  may  offer  and  sell  shares  of  our  common  stock  having  an  aggregate  offering  price  of  up  to  $10.0
million.  Wainwright  is  entitled  to  a  commission  at  a  fixed  commission  rate  equal  to  3%  of  the  gross  proceeds.  Under  the  ATM  Offering  Program  with
Wainwright, as of December 31, 2019, we had sold an aggregate of 611,687 shares of common stock at an average price of $5.43 per common share for net
proceeds of approximately $3.0 million.

In addition, sales of a substantial number of shares of our common stock by our existing stockholders in the public market or the perception that
these sales might occur, could depress the market price of our common stock and could impair our ability to raise capital through the sale of additional
equity securities. Any sales of securities by these stockholders could have a material adverse effect on the trading price of our common stock, even if there
is no relationship between such sales and the performance of our business.

We have also registered or plan to register all common stock that we may issue under our employee benefits plans as well as shares of common
stock underlying options to purchase shares of our common stock that were granted as inducement grants. As a result, once registered, these shares can be
freely  sold  in  the  public  market  upon  issuance,  subject  to  restrictions  under  the  securities  laws.  In  addition,  our  directors  and  executive  officers  may
establish programmed selling plans under Rule 10b5-1 of the Exchange Act for the purpose of effecting sales of our common stock. If any of these events
cause a large number of our shares to be sold in the public market, the sales could reduce the trading price of our common stock and impede our ability to
raise future capital.

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

The  trading  market  for  our  common  stock  relies  in  part  on  the  research  and  reports  that  industry  or  financial  analysts  publish  about  us  or  our
business. If no or few analysts commence coverage or continue coverage of us, the trading price of our stock would likely decrease. 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. For example, in 2018 three analysts
ceased to cover our stock and in 2019, one analyst ceased to cover our stock and coverage by a bank was suspended when an analyst changed employment.

We could be subject to securities class action litigation.

In the past, securities class action litigation has often been brought against companies following a decline in the market price of their securities.
This risk is especially relevant for us because pharmaceutical companies have experienced significant stock price volatility. If we face such litigation, it
could  result  in  substantial  costs  and  a  diversion  of  management’s  attention  and  resources,  which  could  harm  our  business  and  cause  our  stock  price  to
decline.

We may not be able to comply with all applicable listing requirements or standards of the Nasdaq Capital Market and Nasdaq could delist our common
stock.

Our common stock is currently listed on the Nasdaq Capital Market. In order to maintain that listing, we must satisfy minimum financial and other
continued listing requirements and standards. One such requirement is that we maintain a minimum bid price of at least $1.00 per share for our common
stock. For example, in August 2018, we received a letter from the Listing Qualifications Department of the Nasdaq Stock Market (Nasdaq) advising us that
for  30  consecutive  trading  days  preceding  the  date  of  the  Notice,  the  bid  price  of  our  common  stock  had  closed  below  the  $1.00  per  share  minimum
required for continued listing on The Nasdaq Global Select Market pursuant to Nasdaq Listing Rule 5450(a)(1) (the Minimum Bid Price Requirement).  

In February 2019, we transferred the listing of our common stock from the Nasdaq Global Select Market to the Nasdaq Capital Market. On June 28,
2019, we filed a Certificate of Amendment to our Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to effect a 1-for-
14 reverse stock split of our issued and outstanding common stock. The reverse stock split became effective at 5:00 p.m. Eastern Time on June 28, 2019
and our common stock began trading on a split-adjusted basis on The Nasdaq Capital Market on July 1, 2019.

On July 16, 2019, we were notified by Nasdaq that as of July 15, 2019 we had maintained a closing bid above $1.00 for a period of 10 consecutive
trading days and therefore had regained compliance with the Minimum Bid Price Requirement. There can be no assurance that we will continue to be in
compliance with the $1.00 minimum bid price requirement or comply with Nasdaq’s other continued listing standards in the future.

If in the future we are not able to maintain compliance with the Minimum Bid Price Requirement within an allotted grace period, our shares of
common  stock  would  be  subject  to  delisting.  In  the  event  that  our  common  stock  is  not  eligible  for  continued  listing  on  Nasdaq  or  another  national
securities  exchange,  trading  of  our  common  stock  could  be  conducted  in  the  over-the-counter  market  or  on  an  electronic  bulletin  board  established  for
unlisted securities such as the Pink Sheets or the OTC Bulletin Board. In such event, it could become more difficult to dispose of, or obtain accurate price
quotations for, our common stock, and there would likely also be a reduction in our coverage by security analysts and the news media, which could cause
the price of our common stock to decline further. Also, it may be difficult for us to raise additional capital if we are not listed on a major exchange.

We have broad discretion in the use of our cash, cash equivalents and investments and are exposed to risks related to the marketable securities we may
purchase.

We have considerable discretion in the application of our existing cash, cash equivalents and investments. We expect to use our existing cash to
fund  research  and  development  activities  and  for  working  capital  and  general  corporate  purposes,  including  funding  the  costs  of  operating  as  a  public
company. In addition, pending their use, we may invest our existing cash in certain short-term investments, including but not limited to investment-grade,
interest-bearing  securities.  Historically,  investment  in  these  securities  has  been  highly  liquid  and  has  experienced  only  very  limited  defaults.  However,
volatility in the financial markets in recent years has created additional uncertainty regarding the liquidity and safety of these investments. Additionally, we
may use these proceeds for purposes that do not yield a significant return or any return at all for our stockholders.

Our ability to use our net operating losses to offset future taxable income may be subject to certain limitations.

As of December 31, 2019, we had federal net operating loss carryforwards (NOLs) of approximately $163.7 million, with $51.2 million of NOLs
generated  after  December  31,  2018  carrying  forward  indefinitely  and  $112.5  million  of  NOLs  that  will  begin  to  expire  in  2025.  We  had  state  NOLs
carryforwards of approximately $163.3 million that will begin to expire in 2021. A lack of future taxable

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income  would  adversely  affect  our  ability  to  utilize  certain  of  these  NOLs  before  they  expire.    Unused  losses  generated  in  taxable  years  ending  after
December 31, 2017 will not expire and may be carried forward indefinitely, but will be deductible only to the extent of 80% of current year taxable income
(computed without regard to the deduction for the NOLs) in any given year. It is uncertain if and to what extent various states will conform to the newly
enacted federal tax law.

In general, under Section 382 of the Internal Revenue Code of 1986, as amended, or the Code, a corporation that undergoes an “ownership change”
(as defined under Section 382 of the Code and applicable Treasury Regulations) is subject to limitations on its ability to utilize its pre-change NOLs to
offset future taxable income. We have experienced ownership changes in the past, and may experience a future ownership change (including, potentially, in
connection with this offering), under Section 382 of the Code that could affect our ability to utilize the NOLs to offset our income. Furthermore, our ability
to utilize NOLs of companies that we have acquired or may acquire in the future may be subject to limitations. There is also a risk that due to regulatory
changes, such as suspensions on the use of NOLs or other unforeseen reasons, our existing NOLs could expire or otherwise be unavailable to reduce future
income tax liabilities, including for state tax purposes. For these reasons, we may not be able to utilize a material portion of the NOLs reflected on our
balance sheet, even if we attain profitability, which could potentially result in increased future tax liability to us and could adversely affect our operating
results and financial condition.

We do not intend to pay dividends on our common stock, and therefore any returns will be limited to the value of our stock.

We have never declared or paid any cash dividends on our common stock. We anticipate that we will retain future earnings for the development,
operation and expansion of our business and do not anticipate declaring or paying any cash dividends for the foreseeable future. Any return to stockholders
will therefore be limited to the appreciation of their stock.

In  addition,  pursuant  to  the  Loan  Agreement,  we  are  restricted  from  paying  cash  dividends  without  the  consent  of  the  Lenders  and  future  debt
instruments may materially restrict our ability to pay dividends on our common stock.  Any future determination related to dividend policy will be made at
the discretion of our board of directors and will depend upon, among other factors, our results of operations, financial condition, capital requirements, tax
considerations,  legal  or  contractual  restrictions,  business  prospects,  the  requirements  of  current  or  then-existing  debt  instruments,  general  economic
conditions and other factors our board of directors may deem relevant.

Provisions in our amended and restated certificate of incorporation and bylaws, as well as provisions of Delaware law, could make it more difficult for
a third party to remove our current management, acquire us or increase the cost of acquiring us, even if doing so would benefit our stockholders.

Our amended and restated certificate of incorporation, amended and restated bylaws and Delaware law contain provisions that may have the effect
of  delaying  or  preventing  a  change  in  control  of  us  or  changes  in  our  management.  Our  amended  and  restated  certificate  of  incorporation  and  bylaws
include provisions that:

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authorize  “blank  check”  preferred  stock,  which  could  be  issued  by  our  board  of  directors  without  stockholder  approval  and  may  contain
voting, liquidation, dividend and other rights superior to our common stock;

create a classified board of directors whose members serve staggered three-year terms;

specify that special meetings of our stockholders can be called only by our board of directors, the chairperson of our board of directors, our
chief executive officer or our president;

prohibit stockholder action by written consent;

establish  an  advance  notice  procedure  for  stockholder  approvals  to  be  brought  before  an  annual  meeting  of  our  stockholders,  including
proposed nominations of persons for election to our board of directors;

provide that our directors may be removed only for cause;

provide that vacancies on our board of directors may be filled only by a majority of directors then in office, even though less than a quorum;

specify that no stockholder is permitted to cumulate votes at any election of directors;

expressly authorize our board of directors to modify, alter or repeal our amended and restated bylaws; and

require  supermajority  votes  of  the  holders  of  our  common  stock  to  amend  specified  provisions  of  our  amended  and  restated  certificate  of
incorporation and amended and restated bylaws.

These provisions, alone or together, could delay or prevent hostile takeovers and changes in control or changes in our management.

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In addition, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the Delaware General Corporation Law,

which limits the ability of stockholders owning in excess of 15% of our outstanding voting stock to merge or combine with us.

Any  provision  of  our  amended  and  restated  certificate  of  incorporation  or  amended  and  restated  bylaws  or  Delaware  law  that  has  the  effect  of
delaying or deterring a change in control could limit the opportunity for our stockholders to receive a premium for their shares of our common stock, and
could also affect the price that some investors are willing to pay for our common stock.

Our amended and restated bylaws provide that the Court of Chancery of the State of Delaware is the exclusive forum for certain disputes between us
and our stockholders, which could limit our stockholders’ ability to obtain a favorable judicial forum for disputes with us or our directors, officers or
employees.

Our amended and restated bylaws provide that the Court of Chancery of the State of Delaware will be the sole and exclusive forum for (i) any
derivative action or proceeding brought on our behalf, (ii) any action asserting a claim of breach of a fiduciary duty owed by any of our directors, officers
or employees to our company or our stockholders, (iii) any action asserting a claim against our company arising pursuant to any provision of the Delaware
General  Corporation  Law  or  our  amended  and  restated  certificate  of  incorporation  or  bylaws,  or  (iv)  any  action  asserting  a  claim  against  our  company
governed  by  the  internal  affairs  doctrine.  This  choice  of  forum  provision  does  not  apply  to  suits  brought  to  enforce  a  duty  or  liability  created  by  the
Securities Act or the Exchange Act, or any other claim for which the federal courts have exclusive jurisdiction.

This choice of forum provision may limit a stockholder’s ability to bring certain claims in a judicial forum that it finds favorable for disputes with
us or any of our directors, officers, other employees or stockholders, which may discourage lawsuits with respect to such claims, although our stockholders
will not be deemed to have waived our compliance with federal securities laws and the rules and regulations thereunder. If a court were to find this choice
of  forum  provision  to  be  inapplicable  or  unenforceable  in  an  action,  we  may  incur  additional  costs  associated  with  resolving  such  action  in  other
jurisdictions, which could adversely affect our business and financial condition.

Item 1B. Unresolved Staff Comments.

Not applicable.

Item 2. Properties.

We lease our headquarters located at 3545 John Hopkins Court, Suite #250, San Diego, California pursuant to a lease agreement that expires on
May 15, 2023. The lease covers 20,508 rentable square feet of office and laboratory space. We believe that our facility is sufficient to meet our needs and
that suitable additional space will be available as and when needed.

.Item 3. Legal Proceedings.

We are not a party to any material legal proceedings at this time. From time to time, we may be subject to various legal proceedings and claims that
arise in the ordinary course of our business activities. Although the results of litigation and claims cannot be predicted with certainty, we do not believe we
are party to any claim or litigation the outcome of which, if determined adversely to us, would individually or in the aggregate be reasonably expected to
have a material adverse effect on our results of operations or financial condition. Regardless of the outcome, litigation can have an adverse effect on us
because of defense and settlement costs, diversion of management resources and other factors.

Item 4. Mine Safety Disclosures.

Not applicable.

PART II

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

Market Information

Our common stock is traded on the Nasdaq Capital Market under the symbol “LIFE”.  

55

Holders of Record

As of March 19, 2020, there were approximately 43 holders of record of our common stock. The approximate number of holders is based upon the
actual number of holders registered in our records at such date and excludes holders in “street name” or persons, partnerships, associations, corporations, or
other entities identified in security positions listings maintained by depository trust companies.

Dividend Policy

We have never declared or paid any cash dividends on our common stock. We currently intend to retain all available funds and any future earnings
to support our operations and finance the growth and development of our business. We do not intend to pay cash dividends on our common stock for the
foreseeable future. In addition, pursuant to our Loan Agreement, we are restricted from paying cash dividends without the consent of the lenders and future
debt instruments may materially restrict our ability to pay dividends on our common stock. Any future determination related to our dividend policy will be
made  at  the  discretion  of  our  board  of  directors  and  will  depend  upon,  among  other  factors,  our  results  of  operations,  financial  condition,  capital
requirements, tax considerations, legal or contractual restrictions, business prospects, the requirements of current or then-existing debt instruments, general
economic conditions and other factors our board of directors may deem relevant.

Securities Authorized for Issuance Under Equity Compensation Plans

Information about our equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report.

Recent Sales of Unregistered Securities

During the year ended December 31, 2019, we did not issue or sell any unregistered securities not previously disclosed in a Quarterly Report on

Form 10-Q or in a Current Report on Form 8-K.

Issuer Purchases of Equity Securities

We did not repurchase any securities during the year ended December 31, 2019.

Item 6. Selected Financial Data.

The  selected  financial  data  set  forth  below  is  derived  from  our  audited  consolidated  financial  statements  and  may  not  be  indicative  of  future
operating results. The following selected financial data should be read in conjunction with the consolidated financial statements and notes thereto and Item
7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included elsewhere in this Annual Report. Amounts are in
thousands, except per share amounts.

Statements of Operations Data:
Loss from operations
Consolidated net loss
Net loss attributable to aTyr Pharma, Inc.
Comprehensive loss
Comprehensive loss attributable to aTyr Pharma, Inc. common
stockholders
Net loss per share attributable to common stock holders, basic and
diluted
  $
Weighted average common stock shares outstanding, basic and diluted    

  $

Years Ended December 31,
2018

2017

2019

(22,978)   $
(23,763)    
(23,603)    
(23,743)    

(32,820)   $
(34,515)    
(34,515)    
(34,455)    

(47,145)
(48,207)
(48,207)
(48,251)

(23,583)    

(34,455)    

(48,251)

(7.03)   $
3,355,600     

(16.11)   $
2,141,961     

(26.13)
1,845,033

56

 
 
 
 
 
 
   
   
 
   
      
      
  
   
   
   
   
 
 
Consolidated Balance Sheet Data:
Cash, cash equivalents and available-for-sale investments
Total assets
Working capital
Long-term debt, net of current portion and issuance costs and discount
Accumulated deficit
Total stockholders’ equity

  $

As of December 31,
2018

2017

2019

31,144    $
36,188     
19,002     
—     
(322,304)    
21,026     

49,545    $
52,746     
39,970     
8,263     
(298,701)    
33,650     

85,119 
89,355 
76,594 
14,719 
(264,186)
64,245

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

You should read the following discussion and analysis together with “Item 6. Selected Financial Data” and the consolidated financial statements
and  related  notes  included  elsewhere  in  this  Annual  Report.  The  following  discussion  contains  forward-looking  statements  that  involve  risks  and
uncertainties. Our actual results could differ materially from those expressed or implied in any forward-looking statements as a result of various factors,
including those set forth under the caption “Item 1A. Risk Factors.”

Overview

We are a biotherapeutics company engaged in the discovery and development of innovative medicines based on novel immunological pathways.
We have concentrated our research and development efforts on a newly discovered area of biology, the extracellular functionality and signaling pathways of
tRNA synthetases. Built on more than a decade of foundational science on extracellular tRNA synthetase biology and its effect on immune responses, we
have built a global intellectual property estate directed to a potential pipeline of protein compositions derived from 20 tRNA synthetase genes and their
extracellular targets, such as neuropilin-2 (NRP2).

Our primary focus is on ATYR1923, a clinical stage product candidate which binds to the NRP2 receptor and is designed to down regulate immune
engagement in interstitial lung diseases (ILDs). ATYR1923, a fusion protein comprised of the immuno-modulatory domain of histidyl tRNA synthetase
(HARS) fused to the fragment cystallizable (FC) region of a human antibody, is a selective modulator of NRP2 that downregulates the innate and adaptive
immune  response  in  inflammatory  disease  states.  We  are  developing  ATYR1923  as  a  potential  therapeutic  for  patients  with  ILDs,  a  group  of  immune-
mediated  disorders  that  cause  progressive  fibrosis  of  the  lung  tissue.    We  selected  pulmonary  sarcoidosis  as  our  first  ILD  indication  and  are  currently
enrolling a proof-of-concept Phase 1b/2a clinical trial in patients. The study has been designed to evaluate the safety, tolerability and immunogenicity of
multiple doses of ATYR1923 and to evaluate established clinical endpoints and certain biomarkers to assess preliminary activity of ATYR1923. A blinded
interim analysis of safety and tolerability, the primary endpoint of our ongoing Phase 1b/2a clinical trial, showed study drug (ATYR1923 or placebo) was
observed  to  be  generally  well  tolerated  with  no  drug-related  serious  adverse  events  (SAEs),  consistent  with  the  earlier  Phase  1  study  results  in  healthy
volunteers. The final results of our current Phase 1b/2a clinical trial will guide future development of ATYR1923 in pulmonary sarcoidosis and provide
insight for the potential of ATYR1923 in other ILDs, such as chronic hypersensitivity pneumonitis (CHP) and connective tissue disease ILD (CTD-ILD).

In  January  2020,  we  entered  into  a  license  with  Kyorin  Pharmaceutical  Co.,  Ltd.  (Kyorin)  for  the  development  and  commercialization  of
ATYR1923 for ILDs in Japan. Under the collaboration and license agreement with Kyorin (the Kyorin Agreement), Kyorin received an exclusive right to
develop  and  commercialize  ATYR1923  in  Japan  for  all  forms  of  ILDs.  We  received  an  $8.0  million  upfront  payment  and  we  are  eligible  to  receive  an
additional $167.0 million in the aggregate upon achievement of certain development, regulatory and sales milestones, as well as tiered royalties ranging
from  the  mid-single  digits  to  mid-teens  on  net  sales  in  Japan.  Under  the  terms  of  the  Kyorin  Agreement,  Kyorin  will  fund  all  research,  development,
regulatory, marketing and commercialization activities in Japan, as well as support our global development efforts for ATYR1923.

In conjunction with our clinical development of ATYR1923, we have in parallel been expanding our knowledge of NRP2 antibodies and tRNA

synthetases.

NRP2 is a receptor that plays a key role in lymphatic development and in regulating inflammatory responses. In many forms of cancer, high NRP2
expression is associated with worse outcomes. NRP2 can interact with multiple ligands and coreceptors to influence their functional roles. We are actively
investigating  NRP2  receptor  biology,  both  internally  and  in  collaboration  with  key  academic  thought  leaders,  to  identify  new  product  candidates  for  a
variety of disease settings, including cancer, inflammation, and lymphangiogenesis. We have generated a panel of certain NRP2 antibodies that we believe
have potential therapeutic value in oncology and are currently evaluating such antibodies in experimental models. We are also working closely with other
collaborators  and  academia  to  further  research  in  these  areas.  For  example,  in  January  2019,  we  expanded  a  successful  pilot  study  and  entered  into  a
research collaboration with the University of Nebraska Medical Center (UNMC) and Dr. Kaustubh Datta, who has published extensively in the

57

 
 
 
 
 
   
   
 
   
      
      
  
   
   
   
   
   
 
 
 
field of NRP2 biology. In October 2019, we entered into a research collaboration with Dr. Diane Bielenberg at Boston Children’s Hospital, an expert in
NRP2 biology, to examine the therapeutic efficacy of anti-NRP2 antibodies in potential new roles and indications. Dr. Bielenberg’s research will initially
explore  conditions  characterized  by  inappropriate  smooth  muscle  contractility,  such  as  urinary  incontinence  and  gastrointestinal  tract  motility  disorders,
where current treatments often have limited efficacy and serious side effects.

Our continued research of tRNA synthetases is being conducted through both industry and academic collaborations. In March 2019, we entered into
a  research  collaboration  and  option  agreement  with  CSL  Behring  (CSL)  for  the  development  of  product  candidates  derived  from  up  to  four  tRNA
synthetases from our preclinical pipeline. Under the terms of the collaboration, CSL is obligated to fund all research and development activities and will
pay a total of $4.25 million per synthetase program ($17.0 million if all four synthetase programs advance) in option fees based on achievement of research
milestones and CSL’s determination to continue development.

In  May  2018,  we  implemented  a  corporate  restructuring  and  program  prioritization  plan  (Restructuring  Plan)  to  streamline  our  operations  and
concentrate development efforts on the advancement of our therapeutic candidate, ATYR1923.  In connection with the Restructuring Plan, we reduced our
workforce by approximately 30% to 42 full-time employees.  We completed the workforce reduction in June 2018. We recorded charges of approximately
$0.9  million  for  employee  severance  and  other  related  termination  benefits  and  approximately  $0.4  million  in  one-time,  non-cash  stock-based
compensation charges due to the acceleration of time-based vesting provisions of outstanding equity awards in accordance with our Executive Severance
and Change in Control Policy.

Financial Operations Overview

Organization and Business; Principles of Consolidation

We  conduct  substantially  all  of  our  activities  through  aTyr  Pharma,  Inc.,  a  Delaware  corporation,  at  our  facility  in  San  Diego,  California.  aTyr
Pharma,  Inc.  was  incorporated  in  the  State  of  Delaware  in  September  2005.  The  consolidated  financial  statements  include  our  accounts  and  our  98%
majority-owned subsidiary in Hong Kong, Pangu BioPharma Limited, as of December 31, 2019. All intercompany transactions and balances are eliminated
in consolidation.

Leases

On January 1, 2019, we adopted Accounting Standards Update (ASU) No. 2016‑02, Leases (Topic 842) (ASU No. 2016-02). For our long-term
operating leases, we recognized a right-of-use asset and a lease liability in our consolidated balance sheets. The lease liability is determined as the present
value  of  future  lease  payments  using  an  estimated  rate  of  interest  that  we  would  pay  to  borrow  equivalent  funds  on  a  collateralized  basis  at  the  lease
commencement  date.  The  right-of-use  asset  is  based  on  the  liability  adjusted  for  any  prepaid  or  deferred  rent.  We  determined  the  lease  term  at  the
commencement date by considering whether renewal options and termination options are reasonably assured of exercise.

We elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed
us  to  exclude  from  our  consolidated  balance  sheets  recognition  of  leases  having  a  term  of  12  months  or  less  (short-term  leases)  and  we  elected  to  not
separate lease components and non-lease components for our long-term leases.

Rent  expense  for  the  operating  lease  is  recognized  on  a  straight-line  basis  over  the  lease  term  and  is  included  in  operating  expenses  in  our

consolidated statements of operations.

Prior  period  amounts  continue  to  be  reported  in  accordance  with  our  historical  accounting  practices  under  previous  lease  guidance,  Accounting
Standards  Codification  (ASC)  840,  Leases.  See  “―Recent  Accounting  Pronouncements”  in  Note  1  to  our  consolidated  financial  statements  included
elsewhere in this Annual Report, for more information about the impact of the adoption on ASU No. 2016-02.

Revenue Recognition

In March 2019, we entered into a research collaboration and option agreement with CSL for the development of product candidates derived from
up  to  four  tRNA  synthetases  from  our  preclinical  pipeline  (CSL  Agreement).  Under  the  terms  of  the  CSL  Agreement,  CSL  will  fund  all  research  and
development  activities  related  to  the  development  of  the  applicable  product  candidates  for  the  duration  of  the  collaboration.  CSL  reimburses  us  for  all
research and development activities. The research and development activities will be performed in six phases by both parties. The first phase totaling $0.6
million was funded in May 2019 and future phases will be funded on a quarterly basis.

In addition, CSL will pay a total of up to $4.25 million per synthetase program ($17 million if all four synthetase programs advance) in option fees
based on achievement of research milestones and CSL’s determination to continue development. As of December 31, 2019, no research milestones had
been met. We will grant CSL an option to negotiate licenses for worldwide rights to each investigational new drug (IND) candidate that emerges from this
research collaboration. Specific license terms will be negotiated during an exclusivity period following the exercise of each program option.

58

CSL has the right to terminate the research collaboration and option agreement in its entirety or with respect to one or more synthetases upon 45

days’ notice. Either party has the right to terminate the agreement upon material breach of obligation or insolvency of the other party.

For the year ended December 31, 2019, we recognized $422,000 as collaboration revenue under the CSL Agreement.

Research and Development Expenses

To date, our research and development expenses have related primarily to the development of, and clinical trials for, our product candidates, and to
research  efforts  targeting  the  potential  therapeutic  application  of  other  tRNA  synthetase-based  immuno-modulators  (including  funding  of  our  former
research collaboration with The Scripps Research Institute) and, more recently research efforts related to NRP2 biology. These expenses consist primarily
of:

•

•

•

•

•

•

salaries and employee-related expenses, including stock-based compensation and benefits for personnel in research and product development
functions;

costs  associated  with  conducting  our  preclinical,  development  and  regulatory  activities,  including  fees  paid  to  third-party  professional
consultants, service providers and our scientific, therapeutic and clinical advisory board;

costs to acquire, develop and manufacture preclinical study and clinical trial materials;

costs incurred under clinical trial agreements with clinical research organizations (CROs) and investigative sites;

costs for laboratory supplies; and

allocated facilities, depreciation and other allocable expenses.

Product  candidates  in  later  stages  of  clinical  development  generally  have  higher  development  costs  than  those  in  earlier  stages  of  clinical
development,  primarily  due  to  the  increased  size  and  duration  of  later-stage  clinical  trials.  We  expect  that  the  levels  of  our  research  and  development
expenses will increase in the current year and will consist primarily of costs related to our ATYR1923 Phase 1b/2a clinical trial and research, and other
potential therapeutics based on our tRNA synthetase biology and NRP2 biology.

We cannot determine with certainty the timing of initiation, the duration or the completion costs of current or future preclinical studies and clinical
trials of our product candidates. In particular, as a result of the recent COVID-19 outbreak in the United States, many clinical trial sites in our ongoing
Phase 1b/2a clinical trial have temporarily suspended dosing of previously-enrolled patients and/or enrollment of new patients. As a result, we anticipate
that the availability of top-line results from the clinical trial will be delayed. This delay may also cause certain research and development expenses related
to the trial to be incurred in future quarters, and ultimately, the incurrence of such expenses related to the clinical trial could shift materially. At this time,
due to the inherently unpredictable nature of preclinical and clinical development and given the early stage of our programs, we are unable to estimate with
any  certainty  the  costs  we  will  incur  or  the  timelines  we  will  require  in  the  continued  development  of  our  product  candidates.  Clinical  and  preclinical
development  timelines,  the  probability  of  success  and  development  costs  can  differ  materially  from  expectations.  We  anticipate  that  we  will  make
determinations as to which product candidates to pursue and how much funding to direct to each product candidate on an ongoing basis in response to the
results of ongoing and future preclinical studies and clinical trials, regulatory developments and our ongoing assessments as to each product candidate’s
commercial  potential.  In  addition,  we  cannot  forecast  which  programs  or  product  candidates  may  be  subject  to  future  collaborations,  when  such
arrangements will be secured, if at all, and to what degree such arrangements would affect our development plans and capital requirements.

General and Administrative Expenses

General  and  administrative  expenses  consist  primarily  of  salaries  and  related  costs  for  employees  in  executive,  finance  and  administration,
corporate  development  and  administrative  support  functions,  including  stock-based  compensation  expenses  and  benefits.  Other  significant  general  and
administrative  expenses  include  accounting,  legal  services,  expenses  associated  with  applying  for  and  maintaining  patents,  cost  of  insurance,  cost  of
various consultants, occupancy costs, information systems costs and depreciation.

Other Income (Expense)

In November 2016, we entered into a loan and security agreement, as amended (Loan Agreement) with Silicon Valley Bank and Solar Capital Ltd.
(Lenders) to borrow up to $20.0 million issuable in three separate tranches (the Term Loans), $10.0 million of which was funded in November 2016, $5.0
million of which was funded in June 2017 and $5.0 million of which was funded in December 2017. Other income (expense), net consists primarily of
interest income earned on cash, cash equivalents and investments and interest expense on our Term Loans outstanding with the Lenders as discussed below.

59

 
 
 
 
 
 
Critical Accounting Policies and Significant Judgments and Estimates

Our management’s discussion and analysis of financial condition and results of operations is based on our consolidated financial statements, which
have  been  prepared  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States  (GAAP).  The  preparation  of  these  consolidated
financial statements requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent
assets and liabilities as of the date of the consolidated financial statements, as well as the reported expenses during the reporting periods. We monitor and
analyze these items for changes in facts and circumstances, and material changes in these estimates could occur in the future. We base our estimates on our
historical  experience  and  on  various  other  factors  we  believe  to  be  reasonable  under  the  circumstances,  the  results  of  which  form  the  basis  for  making
judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Changes in estimates are reflected in reported
results for the period in which they become known. Actual results may differ materially from these estimates under different assumptions or conditions.

We  discuss  our  accounting  policies  and  assumptions  that  involve  a  higher  degree  of  judgment  and  complexity  within  Note  2  to  our  audited
consolidated financial statements appearing elsewhere in this Annual Report. We believe that our accounting policies related to research and development
expense accruals involve the most significant estimation and judgment in accounting for our reported consolidated financial results.

Research and Development Expense Accruals

As part of the process of preparing our consolidated financial statements, we are required to estimate our accrued expenses. This process involves
reviewing  open  contracts  and  purchase  orders,  communicating  with  our  personnel  to  identify  services  that  have  been  performed  on  our  behalf  and
estimating the level of service performed and the associated cost incurred for the service when we have not yet been invoiced or otherwise notified of the
actual cost. The majority of our service providers invoice us monthly in arrears for services performed or when contractual milestones are met. We make
estimates of our accrued expenses as of each balance sheet date in our consolidated financial statements based on facts and circumstances known to us at
that  time.  We  periodically  confirm  the  accuracy  of  our  estimates  with  the  service  providers  and  make  adjustments  if  necessary.  Examples  of  estimated
accrued  research  and  development  expenses  include  fees  paid  to  investigative  sites  and  CROs  in  connection  with  clinical  trials;  service  providers  in
connection  with  preclinical  development  activities;  and  service  providers  related  to  product  manufacturing,  development  and  distribution  of  clinical
supplies.

We currently rely on third parties for the clinical development of our product candidates and the manufacture of our product candidates to support
our  ongoing  and  future  clinical  trials.  We  pay  these  third  parties,  including  consultants,  CROs,  manufacturers  and  other  service  providers,  pursuant  to
contractual arrangements, which may include provisions for time and materials-based payments, project-based fees and milestone payments. We base our
accrual for these expenses on our estimates of the services received and efforts expended pursuant to our contractual arrangements. The financial terms of
these  agreements  are  subject  to  negotiation,  vary  from  contract  to  contract  and  may  result  in  uneven  payment  flows.  There  may  be  instances  in  which
payments made to our service providers will exceed the level of services provided and result in a prepayment of the clinical expense. Payments under some
of these contracts depend on factors such as the successful enrollment of patients and the completion of clinical milestones. In accruing service fees, we
estimate the time period over which services will be performed and the level of effort to be expended in each period. If the actual timing of the performance
of services or the level of effort varies from our estimate, we adjust our accrual or prepaid expenses accordingly.

Although  we  do  not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  if  our  estimates  of  the  status  and  timing  of
services performed differs from the actual status and timing of services performed, we may report amounts that are too high or too low in any particular
period. To date, there have been no material differences between our estimates and the amounts actually incurred.

Results of Operations

Comparison of the Years Ended December 31, 2019 and 2018

The following table summarizes our results of operations for the years ended December 31, 2019 and 2018 (in thousands):

Revenues
Research and development expenses
General and administrative expenses
Other income (expense), net

  $

Years Ended December 31,
2018
2019

Increase /
(Decrease)

422    $
14,048     
9,352     
(785)    

—    $

20,385   
12,435   
(1,695)  

422 
(6,337)
(3,083)
(910)

Revenues. Revenues consist of collaboration revenue under our research collaboration and option agreement with CSL.

60

 
 
 
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
Research and development expenses. Research and development expenses were $14.0 million and $20.4 million for the years ended December 31,
2019 and 2018, respectively. The decrease of $6.4 million was due primarily to a $2.8 million decrease in personnel associated costs mainly as a result a
reduction in force initiated in May 2018, a decrease of $1.7 million in costs associated with our research collaboration with The Scripps Research Institute
which we terminated effective November 2018, a $1.7 million decrease in preclinical research and development expenses and a decrease of $0.7 million
related  to  lower  product  manufacturing  costs.  The  decrease  was  partially  offset  by  an  increase  of  $0.7  million  related  to  our  ATYR1923  Phase  1b/2a
clinical trial.

General and administrative expenses. General and administrative expenses were $9.4 million and $12.4 million for the years ended December 31,
2019 and 2018, respectively. The decrease of $3.0 million was due primarily to a $2.2 million decrease in personnel associated costs mainly as a result of
the May 2018 reduction in force, and a $0.8 million decrease in professional fees.

Other income (expense), net. Other income (expense), net was $0.8 million and $1.7 million for the years ended December 31, 2019 and 2018,
respectively. The $0.9 million decrease was primarily a result of lower principal balances on our Term Loans with our Lenders which we started repaying
in June 2018.

Comparison of the Years Ended December 31, 2018 and 2017

The following table summarizes our results of operations for the years ended December 31, 2018 and 2017 (in thousands):

Research and development expenses
General and administrative expenses
Other income (expense), net

Years Ended December 31,
2017
2018

Increase /
(Decrease)

  $

20,385    $
12,435   
(1,695)  

30,067   
17,078   
(1,062)  

(9,682)
(4,643)
633

Research and development expenses. Research and development expenses were $20.4 million and $30.1 million for the years ended December 31,
2018 and 2017, respectively. The decrease of $9.7 million was due primarily to a $4.2 million decrease related to the completion of preclinical and certain
clinical  studies  related  to  ATYR1923  and  ATYR1940,  a  $3.3  million  decrease  in  product  manufacturing  costs,  a  $1.7  million  decrease  in  personnel
associated  costs  due  to  lower  headcount,  which  was  mainly  a  result  of  the  Restructuring  Plan,  a  $1.4  million  decrease  in  overall  general  research  and
development expenses and a $0.2 million decrease in non-cash stock-based compensation expense. The decrease was partially offset by an increase of $1.1
million related to the initiation of our ATYR1923 Phase 1b/2a clinical trial.

General and administrative expenses. General and administrative expenses were $12.4 million and $17.1 million for the years ended December 31,
2018 and 2017, respectively. The decrease of $4.6 million was due primarily to a $3.2 million decrease in non-cash stock-based compensation expense due
to  executive  transitions  in  2017,  a  $0.6  million  decrease  in  personnel  associated  costs  due  to  lower  headcount,  which  was  mainly  a  result  of  the
Restructuring Plan and a $0.8 million decrease in intellectual property and legal expenses.

Other income (expense), net. Other expense was $1.7 million and $1.1 million for the years ended December 31, 2018 and 2017, respectively. The

$0.6 million increase was primarily a result of increased interest expense related to our Term Loans.

Liquidity and Capital Resources

We have incurred losses and negative cash flows from operations since our inception. As of December 31, 2019, we had an accumulated deficit of
$322.3  million  and  we  expect  to  continue  to  incur  net  losses  for  the  foreseeable  future.  As  of  December  31,  2019,  we  had  cash,  cash  equivalents  and
available-for-sale investments of $31.1 million. Since that time, we received $8.0 million related to the Kyorin Agreement and approximately $20.7 million
in gross proceeds from our underwritten follow-on public offering of common stock, before deducting underwriting discounts, commissions and offering
expenses payable by us. We believe that our current cash, cash equivalents and available-for-sale investments, will be sufficient to meet our anticipated
cash requirements for a period of at least one year from the date of this Annual Report.

Sources of Liquidity

From our inception through December 31, 2019, we have financed our operations primarily through the sale of equity securities and convertible

debt and through venture debt and term loans.

Debt Financing

We have a Loan Agreement with our Lenders for the Term Loans. Under the Loan Agreement, we are obligated to make interest-only payments

through June 1, 2018, followed by consecutive equal monthly payments of principal and interest in arrears through the

61

 
 
 
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
maturity date of November 18, 2020. Accordingly, we started paying the principal balance of the Term Loans in June 2018. The Term Loans bear interest at
the prime rate, as reported in The Wall Street Journal on the last date of the month preceding the month in which interest will accrue, plus 4.10%. A final
payment equal to 8.75% of the funded amounts is payable when the Term Loans become due or upon the prepayment of the respective outstanding balance.
We have the option to prepay the outstanding balance of the Term Loans in full, subject to a prepayment fee ranging from 1.0% to 3.0% depending upon
when the prepayment occurs, including any non-usage fees. We intend to retire the outstanding amounts due under our Loan Agreement at the maturity
date in November 2020.

In connection with the first tranche, we issued warrants to each of the Lenders to purchase an aggregate of 3,415 shares of our common stock with
an exercise price of $43.93 per share. In connection with the second tranche, we issued warrants to each of the Lenders to purchase an aggregate of 1,489
shares of our common stock with an exercise price of $50.37 per share. In connection with the third tranche, we issued warrants to each of the Lenders to
purchase an aggregate of 1,443 shares of our common stock with an exercise price of $51.98 per share. The warrants are immediately exercisable and have
a maximum contractual term of seven years.

Sales of Equity Securities

In June 2016, we entered into a sales agreement with Cowen and Company, LLC (Cowen) for an at-the-market offerings program (ATM Offering
Program), under which we were able to offer and sell shares of our common stock having an aggregate offering price of up to $35.0 million from time to
time.  In  May  2019,  we  terminated  the  ATM  Offering  Program  with  Cowen.  Under  the  ATM  Offering  Program  with  Cowen,  we  sold  an  aggregate  of
243,393 shares of common stock at an average price of $7.88 per common share for net proceeds of $1.8 million.    

In May 2019, we entered into a sales agreement with H.C. Wainwright & Co., LLC (Wainwright) for an ATM Offering Program under which we
may offer and sell shares of our common stock having an aggregate offering price of up to $10.0 million. Wainwright is entitled to a commission at a fixed
commission  rate  equal  to  3%  of  the  gross  proceeds.  Under  the  ATM  Offering  Program  with  Wainwright,  as  of  December  31,  2019,  we  had  sold  an
aggregate of 611,687 shares of common stock at an average price of $5.43 per common share for net proceeds of $3.0 million.

In February 2020, we completed an underwritten follow-on public offering of 4,235,294 shares of our common stock at a price to the public of
$4.25 per share. In March 2020, the underwriters fully exercised their over-allotment option for the issuance of an additional 635,294 shares of common
stock.  The  total  gross  proceeds  from  the  underwritten  follow-on  public  offering,  including  the  over-allotment,  was  approximately  $20.7  million,  before
deducting underwriting discounts, commissions and offering expenses payable by us. We anticipate using the net proceeds from the offering for general
corporate purposes, including clinical trial expenses, research and development expenses, manufacturing expenses, and general administrative expenses.

Cash Flows

The following table sets forth a summary of the net cash flow activity for each of the periods indicated (in thousands):

Net cash (used in) provided by:

Operating activities
Investing activities
Financing activities

Net change in cash and cash equivalents

Years Ended December 31,
2018

2017

2019

  $

  $

(20,013)   $
4,925   
1,336   
(13,752)   $

(31,063)   $
37,172   
(4,238)   
1,871    $

(42,364)
(27,637)
52,704 
(17,297)

Operating activities. Net cash used in operating activities was $20.0 million, $31.1 million and $42.4 million for the years ended December 31,
2019,  2018  and  2017,  respectively.  The  net  cash  used  in  operating  activities  in  each  of  these  periods  was  primarily  due  to  our  net  losses.  The  primary
differences between net cash used in operating activities and our net loss in the year ended December 31, 2019 related to non-cash charges including: $0.6
million for depreciation, $1.8 million for stock-based compensation, $0.7 million for debt discount accretion and non-cash interest expense, $0.7 million
for accretion of a right-of-use asset and a $0.2 million decrease in our net operating assets and liabilities. The primary differences between net cash used in
operating  activities  and  our  net  loss  in  the  year  ended  December  31,  2018  related  to  non-cash  charges  including:  $0.7  million  for  depreciation  and
amortization,  $3.4  million  for  stock-based  compensation,  $1.0  million  for  debt  discount  accretion  and  non-cash  interest  expense,  and  a  $1.4  million
increase in our net operating assets and liabilities. The primary differences between net cash used in operating activities and our net loss in the year ended
December 31, 2017 related to non-cash charges including: $0.7 million for depreciation and amortization, $6.8 million for stock-based compensation, $0.6
million for debt discount accretion and non-cash interest expense and a $2.1 million increase in our net operating assets and liabilities.

62

 
 
 
 
 
 
   
   
 
 
 
    
 
    
 
  
 
 
 
 
 
 
 
 
Investing activities. Net cash provided by investing activities for the year ended December 31, 2019 consisted of $5.0 million of net maturities of
investment  securities.  Net  cash  provided  in  investing  activities  for  the  year  ended  December  31,  2018  consisted  of  $37.8  million  of  net  maturities  of
investment securities offset in part by $0.6 million of property and equipment purchases. Net cash used in investing activities for the year ended December
31, 2017 consisted of $26.3 million of net purchases of investment securities and $1.3 million of property and equipment purchases.

Financing activities. Net cash provided by financing activities for the year ended December 31, 2019 was $1.3 million and consisted primarily of
$4.4  million  in  proceeds  from  at  the  market  issuances  of  common  stock,  net  of  issuance  costs,  and  $4.9  million  in  proceeds  from  a  registered  direct
offering, net of issuance costs, offset in part by $8.0 million of principal payments on the Term Loans. Net cash used by financing activities during the year
ended  December  31,  2018  was  $4.2  million  and  consisted  primarily  of  $4.7  million  of  principal  payments  on  the  Term  Loans,  partially  offset  by  $0.4
million of net proceeds from the at the market issuances of common stock, net of issuance costs. Net cash provided by financing activities during the year
ended December 31, 2017 was $52.7 million and consisted primarily of $42.5 million of proceeds from a private placement of equity securities, net of
offering costs paid in the period and $9.9 million from the second and third tranches of the Term Loans, net of issuance costs.   

Funding Requirements

To date, we have not generated any revenues from product sales. We expect our expenses to increase in connection with our ongoing activities,
particularly as we continue to advance ATYR1923 in clinical development, continue our research and development activities with respect to other potential
therapies based on tRNA synthetase biology and NPR2 biology, and seek marketing approval for product candidates that we may develop. In addition, if
we  obtain  marketing  approval  for  any  of  our  product  candidates,  we  expect  to  incur  significant  commercialization  expenses  related  to  product  sales,
marketing,  manufacturing  and  distribution.  We  currently  have  no  sales  or  marketing  capabilities  and  would  need  to  expand  our  organization  to  support
these activities. Accordingly, we will need to obtain substantial additional funding in connection with our continuing operations. Our forecast of the period
of  time  through  which  our  financial  resources  will  be  adequate  to  support  our  operations  is  a  forward-looking  statement  that  involves  risks  and
uncertainties, and actual results could vary materially.

Our future capital requirements are difficult to forecast and will depend on many factors, including:

•

•

•

•

•

•

•

•

•

•

our ability to initiate, and the progress and results of, our current and planned clinical trials of ATYR1923;

delays of our current and planned clinical trials of ATYR 1923 and any resulting cost increases as a result of the COVID-19 outbreak;

the number and characteristics of product candidates that we pursue;

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

the manufacturing of preclinical study and clinical trial materials;

our ability to maintain existing and enter into new collaboration and licensing arrangements and the timing of any payments we may receive
under such arrangements;

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

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

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

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

Until  such  time,  if  ever,  as  we  can  generate  substantial  product  revenues,  we  expect  to  finance  our  cash  needs  through  a  combination  of  equity
offerings, grant funding, collaborations, strategic partnerships and/or licensing arrangements, and when we are closer to commercialization of our product
candidates  potentially  through  debt  financings.  To  the  extent  we  raise  additional  capital  through  the  sale  of  equity,  the  ownership  interest  of  our
stockholders will be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect the rights of our common
stockholders.  If  we  raise  additional  funds  through  collaborations,  strategic  partnerships  or  licensing  arrangements  with  third  parties,  we  may  have  to
relinquish valuable rights to our product candidates, our other technologies, future revenue streams or research programs or grant licenses on terms that
may not be favorable to us. The incurrence of additional indebtedness would increase our fixed payment obligations and may require us to agree to certain
restrictive covenants, such as limitations on our ability to incur additional debt, limitations on our ability to acquire, sell or license intellectual property
rights  and  other  operating  restrictions  that  could  adversely  impact  our  ability  to  conduct  our  business.  We  may  be  unable  to  raise  additional  funds  on
acceptable  terms  or  at  all.  The  impact  of  COVID-19  on  capital  markets  may  affect  the  availability,  amount  and  type  of  financing  available  to  us  in  the
future. If we are unable to raise additional funds, we may be required to delay, limit,

63

 
 
 
 
 
 
 
 
 
 
reduce or terminate our product development or future commercialization efforts or grant rights to develop and market our product candidates even if we
would otherwise prefer to develop and market such product candidates ourselves.

Contractual Obligations and Commitments

The following table summarizes our contractual obligations as of December 31, 2019:

Payments Due by Period

Term Loans, principal payments including final payment
Facilities lease (1)
Total

  $

  $

9,083   $
2,994    
12,077   $

Total

Less than 1
Year

    1-3 Years     3-5 Years    
(in thousands)
—    $
1,842     
1,842    $

—    $
398    
398    $

9,083   $
754    
9,837   $

More than
5 Years

— 
— 
—

(1) Our  operating  lease  obligations  relate  to  our  corporate  headquarters  in  San  Diego,  California.  We  have  20,508  square  feet  of  office  and

laboratory space under an operating lease that expires in May 2023.

We enter into contracts in the normal course of business with clinical trial sites and clinical supply manufacturing organizations and with vendors
for preclinical safety and research studies, research supplies and other services and products purposes.  These contracts generally provide for termination
after a notice period, and therefore are cancelable contracts and not included in the table of contractual obligations and commitments.

Recent Accounting Pronouncements

For discussion of recently issued accounting pronouncements, refer to the Section titled “Recent Accounting Pronouncements” within Note 2 of our

consolidated financial statements included in this Annual Report.

Off-Balance Sheet Arrangements

We  did  not  have  during  the  periods  presented,  and  we  do  not  currently  have,  any  off-balance  sheet  arrangements,  as  defined  in  the  rules  and

regulations of the SEC.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Interest Rate Risk

We are exposed to market risk related to changes in interest rates.  As of December 31, 2019, we had cash, cash equivalents, and available-for-sale
investments  totaling  $31.1  million.  We  invest  our  excess  cash  in  investment-grade,  interest-bearing  securities.  The  primary  objective  of  our  investment
activities is to preserve principal and liquidity. To achieve this objective, we invest in money market funds, U.S. treasury securities, high quality marketable
debt instruments of corporations and financial institutions, and government sponsored and asset-backed securities with contractual maturity dates of less
than one years. If interest rates were to increase instantaneously and uniformly by 100 basis points, compared to interest rates as of December 31, 2019, the
increase would not have had a material effect on our results of operations.

We do not believe that our cash, cash equivalents and available-for-sale investments have significant risk of default or illiquidity. While we believe
our cash and cash equivalents do not contain excessive risk, we cannot provide absolute assurance that in the future our investments will not be subject to
adverse changes in market value. In addition, we maintain significant amounts of cash and cash equivalents at one or more financial institutions that are in
excess of federally insured limits.

Our Term Loans bear interest at variable rates equal to the sum of the prime rate, as reported in the Wall Street Journal on the last date of the month
preceding the month in which interest will accrue, plus 4.10%. Accordingly, increases in these published rates would increase our interest payments under
the Term Loans. A one percentage point increase in interest rates would increase expense by approximately $0.1 million annually and would not materially
affect our results of operations.  

64

 
     
   
 
 
 
   
 
 
   
    
 
   
 
 
 
Foreign Currency Exchange Risk

We incur expenses, including for clinical research organizations and clinical trial sites, outside the United States based on contractual obligations
denominated in currencies other than the U.S. dollar, including Pounds Sterling, Euro, Hong Kong dollar and Australian dollar. At the end of each reporting
period, these liabilities are converted to U.S. dollars at the then-applicable foreign exchange rate. As a result, our business is affected by fluctuations in
exchange  rates  between  the  U.S.  dollar  and  foreign  currencies.  We  do  not  enter  into  foreign  currency  hedging  transactions  to  mitigate  our  exposure  to
foreign currency exchange risks. Exchange rate fluctuations may adversely affect our expenses, results of operations, financial position and cash flows. The
Pounds  Sterling  has  experienced  higher  volatility  as  a  result  of  the  British  political  decision  to  leave  the  European  Union  (Brexit).  However,  to  date,
fluctuations including those related to Brexit have not had a significant impact to us and a movement of 10% in the U.S. dollar to Pounds Sterling or U.S.
dollar to Euro exchange rates would not have a material effect on our results of operations or financial condition.

Effects of Inflation

Inflation generally affects us by increasing our cost of labor, manufacturing, clinical trial, and other research and development and administration

costs. We do not believe that inflation has had a material effect on our results of operations or financial condition during the periods presented.

65

Item 8. Financial Statements and Supplementary Data.

Report of Independent Registered Public Accounting Firm

The Board of Directors and Stockholders of aTyr Pharma, Inc.

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  aTyr  Pharma,  Inc.  (the  Company)  as  of  December  31,  2019  and  2018,  the  related
consolidated statements of operations, comprehensive loss, stockholders’ equity and cash flows for each of the three years in the period ended December
31, 2019, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements
present fairly, in all material respects, the financial position of the Company at December 31, 2019 and 2018, and the results of its operations and its cash
flows for each of the three years in the period ended December 31, 2019, in conformity with U.S. generally accepted accounting principles.

Adoption of ASU No. 2016-02

As discussed in Note 2 to the consolidated financial statements, the Company changed its method of accounting for leases in 2019 due to the adoption of
Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), and the related amendments

Basis for Opinion

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

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

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

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2008.

San Diego, California

March 26, 2020

66

 
 
 
 
aTyr Pharma, Inc.
Consolidated Balance Sheets
(in thousands, except share and per share data)

Assets
Current assets:

Cash and cash equivalents
Available-for-sale investments, short-term
Prepaid expenses and other assets

Total current assets
Property and equipment, net
Right-of-use assets
Other assets
Total assets

Liabilities and Stockholders’ Equity
Current liabilities:

Accounts payable
Accrued expenses
Contract liability
Current portion of operating lease liability
Current portion of long-term debt, net of issuance costs and discount

Total current liabilities
Long-term operating lease liability, net of current portion
Long-term debt, net of current portion and issuance costs and discount
Commitments and contingencies (Note 6)
Stockholders’ equity:

Preferred stock, $0.001 par value per share; 5,000,000 undesignated authorized shares; Class X
Convertible Preferred Stock issued and outstanding shares – 1,643,961 and 2,285,952 as of
December 31, 2019 and 2018, respectively
Common stock, $0.001 par value per share; 10,714,286 authorized shares; issued and outstanding
shares – 3,891,787 and 2,186,389 as of December 31, 2019 and 2018, respectively
Additional paid-in capital
Accumulated other comprehensive loss
Accumulated deficit

Total aTyr Pharma stockholders’ equity

Noncontrolling interest in Pangu BioPharma Limited

Total stockholders' equity

Total liabilities and stockholders’ equity

See accompanying notes.

67

December 31,

2019

2018

9,210    $
21,934   
781   
31,925   
1,270   
2,821   
172   
36,188    $

847    $

2,376   
208   
755   
8,737   
12,923   
2,239   
—   

22,962 
26,583 
1,258 
50,803 
1,853 

— 
90 
52,746 

1,040 
2,026 

— 

— 
7,767 
10,833 

— 
8,263 

2   

2 

4   
343,524   
(40)  
(322,304)  
21,186   
(160)  
21,026   
36,188    $

2 
332,407 
(60)
(298,701)
33,650 

— 
33,650 
52,746

  $

  $

  $

  $

 
 
 
 
 
 
 
 
 
 
   
 
   
   
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
aTyr Pharma, Inc.
Consolidated Statements of Operations
(in thousands, except share and per share data)

Revenues:

Collaboration revenue

Total revenues
Operating expenses:

Research and development
General and administrative

Total operating expenses
Loss from operations

Total other expense, net

Consolidated net loss

  $

  $

Net loss attributable to noncontrolling interest in Pangu BioPharma Limited

Net loss attributable to aTyr Pharma, Inc.

Net loss per share attributable to common stockholders, basic and diluted

  $

2019

Years Ended December 31,
2018

2017

  $

422 
422 

14,048    $
9,352   
23,400   
(22,978)  
(785)  
(23,763)  
160   
(23,603)  

(7.03)   $

  $

— 
— 

20,385    $
12,435   
32,820   
(32,820)  
(1,695)  
(34,515)  
—   
(34,515)  

(16.11)   $

— 
— 

30,067 
17,078 
47,145 
(47,145)
(1,062)
(48,207)
— 
(48,207)

(26.13)

Weighted average common stock shares outstanding, basic and diluted

3,355,600   

2,141,961   

1,845,033

See accompanying notes.

68

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
   
   
     
   
   
   
   
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
aTyr Pharma, Inc.
Consolidated Statements of Comprehensive Loss
(in thousands)

2019

Years Ended December 31,
2018

2017

  $

(23,763)   $

(34,515)   $

(48,207)

Consolidated net loss
Other comprehensive gain (loss):

Change in unrealized gain (loss) on available-for-sale investments, net of tax

Comprehensive loss
Comprehensive loss attributable to noncontrolling interest Pangu BioPharma Limited
Comprehensive loss attributable to aTyr Pharma, Inc. common stockholders

  $

20   
(23,743)  
160   
(23,583)   $

60   
(34,455)  
—   

(34,455)

 $

(44)
(48,251)
— 
(48,251)

See accompanying notes.

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
    
 
  
 
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
aTyr Pharma, Inc.
Consolidated Statements of Stockholders’ Equity
(in thousands, except share data)

Convertible
Preferred Stock

Common Stock

Additional
Paid-In  

  Amount  
— 
  $

Shares
    1,698,252 

  Amount  
2 
  $

  Capital
  $ 278,854 

Other
Comprehensive 
  Gain/(Loss)
  $

  Accumulated  Noncontrolling 

Deficit

Interest

Total
Stockholders’ 
Equity

(76)   $

(215,979) $

— 

  $

62,801 

Balance as of December 31, 2016

Exercise of common stock options and
release of restricted stock units
Issuance of common stock pursuant to
employee stock purchase plan
Issuance of common stock and preferred
stock from private placement, net of
offering costs
Issuance of warrants related to term loan    
Changes in share repurchase liability
Stock-based compensation
Net unrealized loss on investments, net of
tax
Net loss

Shares

— 

— 

— 

    2,285,952 
— 
— 
— 

— 
— 
    2,285,952 

Balance as of December 31, 2017

Exercise of common stock options and
release of restricted stock units
Issuance of common stock pursuant to
employee stock purchase plan
Issuance of common stock from at the
market offerings, net of offering costs
Stock-based compensation
Net unrealized gain on investments, net
of tax
Net loss

Balance as of December 31, 2018

Conversion of preferred stock to common
stock
Issuance of common stock upon release
of restricted stock units
Issuance of common stock pursuant to
employee stock purchase plan
Issuance of common stock from at the
market offerings, net of offering costs
Issuance of common stock from
registered direct offering, net of offering
costs
Stock-based compensation
Net unrealized gain on investments, net
of tax
Net loss

Balance as of December 31, 2019

— 

— 

— 
— 

— 
— 
    2,285,952 

(641,991)    

— 

— 

— 

— 
— 

— 
— 
    1,643,961 

  $

— 

— 

2 
— 
— 
— 

— 
— 
2 

— 

— 

— 
— 

— 
— 
2 

— 

— 

— 

— 

— 
— 

— 
— 
2 

7,914 

4,364 

419,438 
— 
— 
— 

— 
— 
    2,129,968 

3,670 

3,028 

49,723 
— 

— 
— 
    2,186,389 

229,283 

7,487 

3,117 

805,357 

660,154 
— 

— 
— 
    3,891,787 

  $

— 

— 

— 
— 
— 
— 

— 
— 
2 

— 

— 

— 
— 

— 
— 
2 

— 

— 

— 

1 

1 
— 

— 
— 
4 

186 

175 

42,237 
263 
48 
6,784 

— 
— 
328,547 

14 

36 

379 
3,431 

— 
— 
332,407 

— 

— 

13 

4,404 

4,917 
1,783 

— 

— 

— 
— 
— 
— 

— 

— 

— 
— 
— 
— 

(44)    
— 
(120)    

(48,207)  
(264,186)  

— 

— 

— 
— 

60 
— 
(60)    

— 

— 

— 

— 

— 
— 

— 

— 

— 
— 

— 

(34,515)  
(298,701)  

— 

— 

— 

— 

— 
— 

— 

(23,603)  
(322,304) $

— 

— 

— 
— 
— 
— 

— 
— 
— 

— 

— 

— 
— 

— 

— 

— 

— 

— 

— 

— 
— 

186 

175 

42,239 
263 
48 
6,784 

(44)
(48,207)
64,245 

14 

36 

379 
3,431 

60 
(34,515)
33,650 

— 

— 

13 

4,405 

4,918 
1,783 

— 
(160)    
(160)   $

20 
(23,763)
21,026  

— 
— 
  $ 343,524 

  $

20 
— 
  $
(40)   $

See accompanying notes.

70

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
  
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
 
 
aTyr Pharma, Inc.
Consolidated Statements of Cash Flows
(in thousands)

Cash flows from operating activities:
Consolidated net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation and amortization
Stock-based compensation
Debt discount accretion and non-cash interest expense
Amortization (accretion) of premium (discount) of available-for-sale investment
securities
Amortization of right-of-use assets
(Gain) loss on disposal of property and equipment
Deferred rent
Changes in operating assets and liabilities
Prepaid expenses and other assets
Accounts payable and accrued expenses
Contract liability
Operating lease liability

Net cash used in operating activities
Cash flows from investing activities:
Purchases of property and equipment
Purchases of available-for-sale investment securities
Maturities of available-for-sale investment securities
Proceeds from sale of property and equipment

Net cash provided by (used in) investing activities

Cash flows from financing activities:
Proceeds from issuance of common stock through employee stock purchase plan
Proceeds from issuance of common stock through option exercises and release of
restricted stock units
Proceeds from issuance of common stock through at the market offerings, net of offering
costs
Proceeds from issuance of common stock through registered direct offering, net of
offering costs
Proceeds from issuance of securities in the Private Placement, net of issuance costs
Proceeds from borrowing, net
Repayments on borrowings

Net cash provided by (used in) financing activities

Net change in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at the end of period

Supplemental disclosure of cash flow information:
Interest paid

Purchase of fixed assets included in accounts payable

Supplemental schedule of noncash investing and financing activities:
Issuance of warrants in connection with borrowings

Changes in share repurchase liability

Years Ended December 31,
2018

2017

2019

  $

(23,763)   $

(34,515)   $

(48,207)

635   
1,783   
707   

(284)  
731   
(28)  
—   

334   
162   
208   
(498)  
(20,013)  

(79)  
(40,647)  
45,600   
51   
4,925   

13   

—   

4,405   

746   
3,431   
966   

(261)  
—   
18   
—   

610   
(2,058)  
—   
—   
(31,063)  

(594)  
(40,299)  
78,065   
—   
37,172   

36   

14   

379   

4,918   
—   
—   
(8,000)  
1,336   
(13,752)  
22,962   
9,210    $

—   
—   
—   
(4,667)  
(4,238)  
1,871   
21,091   
22,962    $

1,122    $

—    $

1,700    $

4    $

—    $

—    $

—    $

—    $

  $

  $

  $

  $

  $

713 
6,784 
590 

14 
— 
— 
(130)

761 
(2,889)
— 
— 
(42,364)

(1,312)
(77,672)
51,347 
— 
(27,637)

175 

186 

— 

— 
42,477 
9,866 
— 
52,704 
(17,297)
38,388 
21,091 

1,000 

260 

263 

48

See accompanying notes.

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aTyr Pharma, Inc.

Notes to Consolidated Financial Statements

1. Organization, Business and Basis of Presentation  

Organization and Business

We were incorporated in the state of Delaware on September 8, 2005. We are focused on the discovery and development of innovative medicines

based on novel immunological pathways.

Principles of Consolidation

Our  consolidated  financial  statements  include  our  accounts  and  our  98%  majority-owned  subsidiary  in  Hong  Kong,  Pangu  BioPharma  Limited

(Pangu BioPharma). All intercompany transactions and balances are eliminated in consolidation.

Reverse Stock Split

In June 2019, we filed a Certificate of Amendment to our Restated Certificate of Incorporation with the Secretary of State of the State of Delaware
to effect a 1-for-14 reverse stock split of our issued and outstanding common stock. The reverse stock split became effective at 5:00 p.m. Eastern Time on
June 28, 2019 and our common stock began trading on a split-adjusted basis on The Nasdaq Capital Market on July 1, 2019. Our consolidated financial
statements and these notes give retrospective effect to the reverse stock split for all periods presented. All issued and outstanding common stock, options
and warrants exercisable for common stock, restricted stock units, preferred stock conversions to common stock and per share amounts contained in our
consolidated financial statements have been retrospectively adjusted.  

Liquidity and Financial Condition

We have incurred losses and negative cash flows from operations since our inception. As of December 31, 2019, we had an accumulated deficit of
$322.3 million and we expect to continue to incur net losses for the foreseeable future. As of December 31, 2019, our cash, cash equivalents and available-
for-sale investments were $31.1 million. Since that time, we received $8.0 million related to the Kyorin Agreement and approximately $20.7 million in
gross  proceeds  from  our  underwritten  follow-on  public  offering  of  common  stock,  before  deducting  underwriting  discounts,  commissions  and  offering
expenses payable by us. We believe that our current cash, cash equivalents and available-for-sale investments, will be sufficient to meet our anticipated
cash requirements for a period of at least one year from the date of this Annual Report.

We  do  not  expect  to  generate  any  revenues  from  product  sales  unless  and  until  we  successfully  complete  development  and  obtain  regulatory
approval for one or more of our product candidates, which we expect will take a number of years at a minimum. If we obtain regulatory approval for any of
our  product  candidates,  we  expect  to  incur  significant  commercialization  expenses  related  to  product  sales,  marketing,  manufacturing  and  distribution.
Accordingly, we will need to raise substantial additional capital to fund our operations. The amount and timing of our future funding requirements will
depend  on  many  factors,  including  the  pace  and  results  of  our  preclinical  and  clinical  development  efforts  and  the  timing  and  nature  of  the  regulatory
approval process for our product candidates. We anticipate that we will seek to fund our operations through equity offerings, grant funding, collaborations,
strategic  partnerships  and/or  licensing  arrangements,  and  when  we  are  closer  to  commercialization  of  our  product  candidates  potentially  through  debt
financings. However, we may be unable to raise additional capital or enter into such arrangements when needed on favorable terms or at all. Our failure to
raise  capital  or  enter  into  such  arrangements  when  needed  would  have  a  negative  impact  on  our  financial  condition  and  ability  to  develop  our  product
candidates.

In  May  2018,  we  implemented  a  corporate  restructuring  and  program  prioritization  plan  (Restructuring  Plan)  to  streamline  our  operations  and
concentrate development efforts on the advancement of our therapeutic candidate, ATYR1923.  In connection with the Restructuring Plan, we reduced our
workforce by approximately 30% to 42 full-time employees.  We completed the workforce reduction in June 2018. We recorded charges of approximately
$0.9  million  for  employee  severance  and  other  related  termination  benefits  and  approximately  $0.4  million  in  one-time,  non-cash  stock-based
compensation charges due to the acceleration of time-based vesting provisions of outstanding equity awards in accordance with our Executive Severance
and Change in Control Policy.

72

 
Use of Estimates

Our consolidated financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The preparation of our
consolidated financial statements requires us to make estimates and assumptions that impact the reported amounts of assets, liabilities and expenses and the
disclosure  of  liabilities  in  our  consolidated  financial  statements  and  accompanying  notes.  The  most  significant  estimates  in  our  consolidated  financial
statements relate to the fair value of equity issuances and awards, and clinical trial and research and development expenses. Although these estimates are
based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ materially from these estimates
and assumptions.

Segment Reporting

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by
the chief operating decision-maker in making decisions regarding resource allocation and assessing performance.  We view our operations and manage our
business in one operating segment.

Reclassifications

Certain reclassifications have been made to prior year amounts to conform to the current year presentation. The reclassifications were not material

to the consolidated financial statements.

2. Summary of Significant Accounting Policies

Cash and Cash Equivalents

Cash and cash equivalents consist primarily of readily available checking, money market accounts and money market funds.  We consider all highly

liquid investments that mature in three months or less when purchased to be cash equivalents.

Investment Securities

Investment securities primarily consist of investment grade corporate debt securities, asset-backed securities, commercial paper and United States
Treasury securities. We classify all investment securities as available-for-sale. Investment securities are carried at fair value, with the unrealized gains and
losses, if any, reported as a component of other comprehensive income (loss) in stockholders’ equity until realized. Realized gains and losses from the sale
of investment securities, if any, are determined on a specific identification basis. A decline in the market value of any investment security below cost that is
determined  to  be  other  than  temporary  will  result  in  an  impairment  charge  to  earnings  and  a  new  cost  basis  for  the  security  is  established.  No  such
impairment charges were recorded for any period presented. Premiums and discounts are amortized or accreted over the life of the related security as an
adjustment to yield using the straight-line method and are included in interest income. Interest income is recognized when earned. As of December 31,
2019,  we  held  an  aggregate  total  of  $21.9  million  of  investment  securities  which  consisted  of  corporate  debt  securities,  asset-backed  securities,  and
commercial paper all of which will mature in less than one year, and there was an unrealized gain of $8,500 between the amortized cost and fair value of
these  investment  securities.  As  of  December  31,  2018,  we  held  $26.6  million  of  corporate  debt  securities,  asset-backed  securities  and  United  States
Treasury securities, all of which mature in less than one year, and there was an unrealized loss of $10,000 between the amortized cost and fair value of
these investment securities.

Concentration of Credit Risk

Financial instruments that potentially subject us to significant concentration of credit risk consist primarily of cash, cash equivalents and investment
securities.  We  have  established  guidelines  regarding  diversification  of  investments  and  their  maturities,  which  are  designed  to  maintain  principal  and
maximize  liquidity.  We  maintain  deposits  in  federally  insured  financial  institutions  in  excess  of  federally  insured  limits.  We  have  not  experienced  any
losses in such accounts and we believe that we are not exposed to significant credit risk due to the financial position of the depository institutions in which
those deposits are held.

Property and Equipment

Property and equipment are stated at cost and depreciated on a straight-line basis over the estimated useful life of the related assets (generally three
to seven years). Leasehold improvements are stated at cost and amortized on a straight-line basis over the lesser of the remaining term of the related lease
or the estimated useful life of the leasehold improvements. Repairs and maintenance costs are charged to expense as incurred.

73

Impairment of Long-Lived Assets

Long-lived assets consist primarily of property and equipment. An impairment loss is recorded if and when events and circumstances indicate that
assets might be impaired and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. While
our current and historical operating losses are indicators of impairment, we believe that future cash flows to be received support the carrying value of our
long-lived assets and, accordingly, have not recognized any impairment losses since inception.

Accrued Expenses

Expenses related to clinical studies, preclinical development activities and product manufacturing are based on estimates of the services received
and efforts expended pursuant to our contract arrangements. There may be instances in which payments made to our service providers will temporarily
exceed the level of services provided and result in a prepayment of the expense. Payments under some of these contracts depend on factors such as, for
clinical studies, the successful enrollment of patients, site initiation and the completion of clinical milestones. We make estimates of our accrued expenses
as of each balance sheet date based on facts and circumstances known at the time. In accruing service fees, we estimate the time period over which services
will be performed and the level of effort to be expended in each period. If the actual timing of the performance of services or the level of effort varies from
our  estimate,  we  adjust  the  accrual  or  prepaid  expense  balance  accordingly.  Historically,  our  estimated  accrued  liabilities  have  materially  approximated
actual expenses incurred.

Leases

In  January  2019,  we  adopted  Accounting  Standards  Update  (ASU)  No.  2016‑02,  Leases  (Topic  842)  (ASU  No.  2016-02).  For  our  long-term
operating leases, we recognized a right-of-use asset and a lease liability in our consolidated balance sheets. The lease liability is determined as the present
value  of  future  lease  payments  using  an  estimated  rate  of  interest  that  we  would  pay  to  borrow  equivalent  funds  on  a  collateralized  basis  at  the  lease
commencement  date.  The  right-of-use  asset  is  based  on  the  liability  adjusted  for  any  prepaid  or  deferred  rent.  We  determine  the  lease  term  at  the
commencement date by considering whether renewal options and termination options are reasonably assured of exercise.

We elected the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allowed
us  to  exclude  from  our  consolidated  balance  sheets  recognition  of  leases  having  a  term  of  12  months  or  less  (short-term  leases)  and  we  elected  to  not
separate lease components and non-lease components for our long-term leases.

Rent  expense  for  the  operating  lease  is  recognized  on  a  straight-line  basis  over  the  lease  term  and  is  included  in  operating  expenses  in  our

consolidated statements of operations.

Prior  period  amounts  continue  to  be  reported  in  accordance  with  our  historical  accounting  practices  under  previous  lease  guidance,  Accounting
Standards Codification (ASC) 840, Leases. See “―Recent Accounting Pronouncements” below, for more information about the impact of the adoption on
ASU No. 2016-02.

Revenue Recognition

We have entered into a research collaboration and option agreement with CSL Behring (CSL). The terms of this arrangement include payments to
us for research and development services and potential development milestone payments. Performance of obligations under the agreement began in the
second quarter of 2019.

We  evaluate  our  agreements  under  ASC  606,  Revenue  from  Contracts  with  Customers  (Topic  606)  and  ASC  808,  Collaborative  Arrangements
(Topic 808). We recognize revenue when we transfer promised goods or services to customers in an amount that reflects the consideration to which we
expect  to  be  entitled  in  exchange  for  those  goods  or  services.  In  determining  the  appropriate  amount  of  revenue  to  be  recognized  as  we  fulfill  our
obligations under our agreement, we perform the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of
whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; (iii) measurement of
the  transaction  price,  including  the  constraint  on  variable  consideration;  (iv)  allocation  of  the  transaction  price  to  the  performance  obligations;  and  (v)
recognition  of  revenue  when  (or  as)  we  satisfy  each  performance  obligation.  As  part  of  the  accounting  for  these  arrangements,  we  must  develop
assumptions  that  require  judgment  to  determine  the  stand-alone  selling  price  for  each  performance  obligation  identified  in  the  contract.  We  use  key
assumptions to determine the stand-alone selling price, which may include forecasted revenues, development timelines, reimbursement rates for personnel
costs, discount rates and probabilities of technical and regulatory success.

74

Research and Development Costs

Research  and  development  costs  are  expensed  as  incurred.  Research  and  development  costs  include:  salaries  and  employee-related  expenses,
including  stock-based  compensation  and  benefits  for  personnel  in  research  and  product  development  functions;  costs  associated  with  conducting  our
preclinical,  development  and  regulatory  activities,  including  fees  paid  to  third-party  professional  consultants,  service  providers  and  our  scientific,
therapeutic and clinical advisors; costs to acquire, develop and manufacture preclinical study and clinical trial materials; costs incurred under clinical trial
agreements with CROs and investigative sites; costs for laboratory supplies; payments related to licensed products and technologies; allocated facilities and
information technology costs; and depreciation.

Patent Costs

Costs  related  to  filing  and  pursuing  patent  applications  are  recorded  as  general  and  administrative  expense  and  expensed  as  incurred  since

recoverability of such expenditures is uncertain.

Stock-Based Compensation

Stock-based compensation expense represents the grant date fair value of employee stock option grants recognized as expense over the requisite
service  period  of  the  awards  (usually  the  vesting  period)  on  a  straight-line  basis.  We  estimate  fair  value  of  stock  option  grants  using  the  Black-Scholes
option pricing model.  We estimate the fair value using assumptions, including the risk-free interest rate, the expected volatility of a peer group of similar
companies,  the  expected  term  of  the  awards  and  the  expected  dividend  yield.  These  estimates  involve  inherent  uncertainties  and  the  application  of
management’s judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in the
future. We follow Accounting Standards Codification (ASC) Topic 718, Compensation – Stock Compensation as guidance for accounting modification.

Income Taxes

We  account  for  income  taxes  under  the  asset  and  liability  method,  which  requires  the  recognition  of  deferred  tax  assets  and  liabilities  for  the
expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are
determined on the basis of the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the
year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized as income in the
period that includes the enactment date.

We  recognize  net  deferred  tax  assets  to  the  extent  that  we  believe  these  assets  are  more  likely  than  not  to  be  realized.  In  making  such  a
determination,  we  consider  all  available  positive  and  negative  evidence,  including  future  reversals  of  existing  taxable  temporary  differences,  projected
future taxable income, tax-planning strategies and results of recent operations. If we determine that we would be able to realize the deferred tax assets in
the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the
provision for income taxes.

We  record  uncertain  tax  positions  on  the  basis  of  a  two-step  process  whereby  (1)  we  determine  whether  it  is  more  likely  than  not  that  the  tax
positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition
threshold, we recognize the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority.
We recognize interest and penalties related to unrecognized tax benefits within income tax expense. Any accrued interest and penalties are included within
the related tax liability.

Net Loss Per Share

Basic net loss per share is calculated by dividing the net loss attributable to common stockholders by the weighted average number of common
shares outstanding for the period, without consideration for common stock equivalents and adjusted for the weighted average number of common shares
outstanding that are subject to repurchase.  Diluted net loss per share attributable to common stockholders is calculated by dividing the net loss attributable
to  common  stockholders  by  the  weighted  average  number  of  common  stock  equivalents  outstanding  for  the  period  determined  using  the  treasury-stock
method. Dilutive common stock equivalents are comprised of convertible preferred stock, warrants for common stock, options and restricted stock units
outstanding under our stock option plan and estimated shares to be purchased under our employee stock purchase plan. For all periods presented, there is
no difference in the number of shares used to calculate basic and diluted shares outstanding due to our net loss position.

Potentially dilutive securities not included in the calculation of diluted net loss per share because to do so would be anti-dilutive are as follows (in

common share equivalents):

75

 
Class X Preferred Stock (if-converted to common stock)
Common stock warrants
Common stock options and restricted stock units
Employee stock purchase plan

Years Ended December 31,
2018

2017

2019

587,445     
13,904     
363,553     
1,958     
966,860     

816,851     
477,639     
371,823     
1,610     
1,667,923     

816,851 
477,639 
333,154 
2,220 
1,629,864

The following table summarizes our net loss per share (in thousands, except per share data):

Years Ended December 31,
2018

2017

2019

Numerator:

Net loss attributable to aTyr Pharma, Inc.

  $

(23,603)   $

(34,515)   $

(48,207)

Denominator:

Weighted average common shares outstanding
Weighted average common shares subject to repurchase
Weighted average common shares outstanding - basic and diluted

3,355,600     
—     
3,355,600     

2,141,961     
—     
2,141,961     

1,845,294 
(261)
1,845,033 

Net loss per share - basic and diluted

  $

(7.03)   $

(16.11)   $

(26.13)

Convertible Preferred Stock

We apply the relevant accounting standards to distinguish liabilities from equity when assessing the classification and measurement of preferred
stock. Preferred shares subject to mandatory redemptions are considered liabilities and measured at fair value. Conditionally redeemable preferred shares
are considered temporary equity. All other preferred shares are considered as stockholders’ equity. None of our outstanding preferred stock has redemption
features.

Derivative Financial Instruments

We  do  not  use  derivative  instruments  to  hedge  exposures  to  cash  flow,  market,  or  foreign  currency  risks.  We  evaluate  all  of  our  financial
instruments, including warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. We generally use
the  Black-Scholes  option-pricing  model  to  value  the  derivative  instruments  at  inception  and  subsequent  valuation  dates. The  classification  of  derivative
instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.

Recent Accounting Pronouncements

In  February  2016,  the  FASB  issued  ASU  No.  2016-02,  Leases (Topic 842),  to  increase  transparency  and  comparability  among  organizations  by
requiring recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. We adopted
ASU No. 2016-02 on January 1, 2019 using the modified retrospective approach and recognized a $3.5 million right-of-use asset and $3.5 million lease
liability in our consolidated balance sheet for the discounted value of future lease payments from the adoption of this ASU. The adoption did not have any
impact on our accumulated deficit.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), to  provide  financial  statement  users  with
more  decision-useful  information  about  the  expected  credit  losses  on  financial  instruments  and  other  commitments  to  extend  credit  held  by  a  reporting
entity at each reporting date. To achieve this objective, the amendments in ASU No. 2016-13 replace the incurred loss impairment methodology in current
GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to
inform credit loss estimates. ASU No. 2016-13 is effective for fiscal years beginning after December 15, 2020, including periods within those fiscal years.
We  are  currently  evaluating  the  impact  of  ASU  No.  2016-13  and  do  not  expect  the  adoption  of  this  guidance  will  have  a  material  impact  on  our
consolidated financial position or results of operations.

In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) to expand the scope of Topic 718 to include
share-based  payment  transactions  for  acquiring  goods  and  services  from  nonemployees.  The  amendments  in  this  update  require  an  entity  to  apply  the
requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the
period of time over which share-based payment awards vest and the pattern of cost

76

 
 
 
 
 
   
   
 
   
   
   
   
 
   
 
 
 
 
 
 
 
 
   
   
 
   
      
      
  
 
   
      
      
  
   
      
      
  
   
   
   
 
   
      
      
  
 
recognition over that period). The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or
services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The amendments also clarify that Topic 718 does
not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services
to customers as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers.  ASU No. 2018-07 was effective for fiscal years
beginning  after  December  15,  2018  and  we  adopted  it  on  January  1,  2019.   The  adoption  did  not  have  a  material  impact  on  our  consolidated  financial
position or results of operations.

In July 2018, the FASB issued ASU No. 2018-09, Codification Improvements to provide updates for technical corrections, clarifications, and other
minor  improvements  that  affect  a  wide  variety  of  Topics  in  the  Codification  including  Amendments  to  Subtopic  718-40,  Compensation–Stock
Compensation–Income  Taxes,  which  clarifies  that  an  entity  should  recognize  excess  tax  benefits  (that  is,  the  difference  in  tax  benefits  between  the
deduction for tax purposes and the compensation cost recognized for financial statement reporting) in the period in which the amount of the deduction is
determined, including  deductions  that  are  taken  on  the  entity’s  tax  return  in  a different  period  from  when  the  event  that  gives  rise  to  the  tax  deduction
occurs and the uncertainty about whether (1) the entity will receive a tax deduction and (2) the amount of the tax deduction is resolved. ASU No. 2018-09
included other Topics which currently do not apply to us. The transition and effective date of ASU No. 2018-09 are based on the facts and circumstances of
each amendment. Some of the amendments in ASU No. 2018-09 do not require transition guidance and are effective immediately and others have transition
guidance with effective dates for annual periods beginning after December 15, 2018 which we adopted on January 1, 2019. The adoption did not have a
material impact on our consolidated financial position or results of operations.

In November 2018, the FASB issued ASU No. 2018-18, Collaborative Arrangements (Topic 808) to clarify the interaction between Topic 808 and
Topic 606. A collaborative arrangement, as defined by the guidance in Topic 808, is a contractual arrangement under which two or more parties actively
participate in a joint operating activity and are exposed to significant risks and rewards that depend on the activity’s commercial success. Topic 808 does
not provide comprehensive recognition or measurement guidance for collaborative arrangements, and the accounting for those arrangements is often based
on an analogy to other accounting literature or an accounting policy election. Some entities apply revenue guidance directly or by analogy to all or part of
their arrangements, and others apply a different accounting method as an accounting policy. Those accounting differences result in diversity in practice on
how entities account for transactions on the basis of their view of the economics of the collaborative arrangement. We early adopted ASU No. 2018-18 in
the second quarter of 2019 and the adoption of this guidance did not have a material impact on our consolidated financial position or results of operations.

In  December  2019,  the  FASB  issued  ASU  No.  2019-12,  Income  Taxes  (Topic  740),  Simplifying  the  Accounting  for  Income  Taxes  to  identify,
evaluate, and improve areas of GAAP for which costs and complexity can be reduced while maintaining or improving the usefulness of the information
provided to users of financial statements. The amendments for ASU No. 2019-12 simplify the accounting for income taxes by removing certain exceptions
to  the  general  principles  in  Topic  740.  The  amendments  also  improve  consistent  application  of  and  simplify  GAAP  for  other  areas  of  Topic  740  by
clarifying and amending existing guidance. ASU No. 2019-12 is effective for fiscal year years beginning after December 15, 2020, and interim periods
within  those  fiscal  years.  Early  adoption  is  permitted.  An  entity  that  elects  early  adoption  must  adopt  all  the  amendments  in  the  same  period.  We  are
currently  evaluating  the  impact  of  ASU  No.  2019-12  and  do  not  expect  the  adoption  of  this  guidance  will  have  a  material  impact  on  our  consolidated
financial position or results of operations.    

3. Fair Value Measurements

The carrying amounts of cash equivalents, prepaid and other assets, accounts payable and accrued liabilities are considered to be representative of
their  respective  fair  values  because  of  the  short-term  nature  of  those  instruments.  Based  on  the  borrowing  rates  currently  available  to  us  for  loans  with
similar terms, which is considered a Level 2 input, we believe that the fair value of our Term Loans approximate its carrying values. Investment securities
are recorded at fair value.

The  accounting  guidance  defines  fair  value,  establishes  a  consistent  framework  for  measuring  fair  value  and  expands  disclosure  for  each  major
asset and liability category measured at fair value on either a recurring or nonrecurring basis. Fair value is defined as an exit price, representing the amount
that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-
based  measurement  that  should  be  determined  based  on  assumptions  that  market  participants  would  use  in  pricing  an  asset  or  liability.  As  a  basis  for
considering such assumptions, the accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value
as follows:

Level 1: Observable inputs such as quoted prices in active markets.

Level 2: Inputs, other than the quoted prices in active markets that are observable either directly or indirectly.

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

77

Financial assets measured at fair value on a recurring basis consist of investment securities. Investment securities are recorded at fair value, defined
as the exit price in the principal market in which we would transact, representing the amount that would be received to sell an asset or paid to transfer a
liability in an orderly transaction between market participants. Level 2 securities are valued using quoted market prices for similar instruments, non-binding
market prices that are corroborated by observable market data, or discounted cash flow techniques and include our investments in asset-backed securities,
commercial paper, and corporate debt securities. We  have  no  financial  liabilities  measured  at  fair  value  on  a  recurring  basis.  None of our non-financial
assets and liabilities is recorded at fair value on a non-recurring basis. No transfers between levels have occurred during the periods presented.

Assets and liabilities measured at fair value on a recurring basis are as follows (in thousands):

As of December 31, 2019
Assets:

Current:
Cash equivalents
Available-for-sale investments, short-term:

Asset-backed securities
Commercial paper
Corporate debt securities
Total short-term investments
Total assets measured at fair value

As of  December 31, 2018
Assets:

Current:
Cash equivalents
Available-for-sale investments, short-term:

Asset-backed securities
Commercial paper
Corporate debt securities
Total short-term investments
Total assets measured at fair value

Fair Value Measurements Using

Quoted Prices in
Active Markets
for Identical
Assets
(Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

  $

8,248    $

8,248    $

—    $

6,304     
7,568     
8,062     
21,934     
30,182    $

  $

—     
—     
—     
—     
8,248    $

6,304     
7,568     
8,062     
21,934     
21,934    $

— 

— 
— 
— 
— 
—

Fair Value Measurements Using

Quoted Prices in
Active Markets
for Identical
Assets
(Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

  $

16,019    $

16,019    $

—    $

7,773     
6,144     
12,666     
26,583     
42,602    $

  $

—     
—     
—     
—     
16,019    $

7,773     
6,144     
12,666     
26,583     
26,583    $

— 

— 
— 
— 
— 
—

As of December 31, 2019 and 2018, available-for-sale investments are detailed as follows (in thousands):

Available-for-sale investments, short-term:

Asset-backed securities
Commercial paper
Corporate debt securities

Gross
Amortized
Cost

December 31, 2019

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Market
Value

6,299    $
7,568     
8,057     
21,924    $

5    $
—     
5     
10    $

—    $
—     
—     
—    $

6,304 
7,568 
8,062 
21,934

  $

  $

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Available-for-sale investments, short-term:

Asset-backed securities
Commercial paper
Corporate debt securities

Gross
Amortized
Cost

December 31, 2018

Gross
Unrealized
Gains

Gross
Unrealized
Losses

Market
Value

  $

  $

7,777    $
6,144     
12,672     
26,593    $

—    $
—     
—     
—    $

(4)   $
—     
(6)    
(10)   $

7,773 
6,144 
12,666 
26,583

 At each reporting date, we perform an evaluation of impairment to determine if the unrealized losses are other-than-temporary. Factors considered
in  determining  whether  a  loss  is  other-than-temporary  include  the  length  of  time  and  extent  to  which  fair  value  has  been  less  than  the  cost  basis,  the
financial condition of the issuer, and our intent and ability to hold the investment until recovery of its amortized cost basis.

As of December 31, 2019, all available-for-sale investments were in a gross unrealized gain position, and had been in such position for less than

twelve months.

4. License Agreement

In March 2019, we entered into a research collaboration and option agreement with CSL for the development of product candidates derived from
up  to  four  tRNA  synthetases  from  our  preclinical  pipeline  (CSL  Agreement).  Under  the  terms  of  the  CSL  Agreement,  CSL  will  fund  all  research  and
development  activities  related  to  the  development  of  the  applicable  product  candidates  for  the  duration  of  the  collaboration.  CSL  reimburses  us  for  all
research and development activities. The research and development activities will be performed in six phases by both parties. The first phase totaling $0.6
million was funded in May 2019 and future phases will be funded on a quarterly basis.

In addition, CSL will pay a total of up to $4.25 million per synthetase program ($17 million if all four synthetase programs advance) in option fees
based on achievement of research milestones and CSL’s determination to continue development. As of December 31, 2019, no research milestones had
been met. We will grant CSL an option to negotiate licenses for worldwide rights to each investigational new drug (IND) candidate that emerges from this
research collaboration. Specific license terms will be negotiated during an exclusivity period following the exercise of each program option.

CSL has the right to terminate the research collaboration and option agreement in its entirety or with respect to one or more synthetases upon 45

days notice. Either party has the right to terminate the agreement upon material breach of obligation or insolvency of the other party.

We assessed our research collaboration with CSL in accordance with Topic 606 and concluded that CSL is a customer. We identified the following
performance  obligations  under  the  CSL  Agreement:  1)  research  services;  and  2)  participation  in  the  Joint  Steering  Committee.  We  concluded  that  the
performance obligations are interrelated and do not have a standalone basis. CSL has the right to terminate the research collaboration upon 45 days notice,
which  is  considered  to  be  the  legally  enforceable  contract  term.  Therefore,  during  the  first  phase  of  research  services,  we  have  a  45  day  performance
obligation and all research services beyond the initial 45 days performance obligation are considered a material right. In addition, each phase of research
services represents a separate customer option since CSL must provide written notice of its intent to advance to the next phase.

Under the CSL Agreement, CSL is obligated to pay us for the costs incurred by us under the research programs. The payment of $0.6 million for
the first phase of the research program received in May 2019 was considered fixed consideration and we will recognize revenue on the payment for the
research service performance obligation as the services are performed. We are utilizing a cost-based input method to measure proportional performance and
to calculate the corresponding amount of revenue to recognize. We believe this is the best measure of progress because other measures do not reflect how
we transfer the performance obligation to our counterparty. In applying the cost-based input methods of revenue recognition, we use actual costs incurred
relative to budgeted costs to fulfill the combined performance obligation. These costs consist primarily of third-party contract costs and internal full-time
equivalent effort. A cost-based input method of revenue recognition requires us to make estimates of costs to complete the performance obligations. The
cumulative effect of revisions to estimated costs to complete the performance obligations will be recorded in the period in which changes are identified and
amounts can be reasonably estimated. A significant change in these assumptions and estimates could have a material impact on the timing and amount of
revenue recognized in future periods.

The option fees based on research milestones under the CSL Agreement are variable consideration.  Because they are binary in nature, we will use

the “most-likely” method to evaluate whether the milestones should be included.  However, the milestones are only

79

 
 
 
 
 
 
   
   
   
 
   
      
      
      
  
   
   
 
 
 
payable upon CSL’s decision to proceed to the next research phase for any program, and are therefore subject to CSL’s sole discretion.  Accordingly, the
milestones are fully constrained and we will not recognize revenue related to these amounts until we have received notification from CSL that they would
like to proceed with the next phase of a research program.  For the year ended December 31, 2019, we recognized $422,000 as collaboration revenue under
the CSL Agreement.

5. Balance Sheet Details

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

Computer and office equipment
Scientific and laboratory equipment
Tenant improvements

Less accumulated depreciation and amortization

December 31,

2019

2018

  $

  $

543    $
5,241     
1,700     
7,484     
(6,214)    
1,270    $

543 
5,631 
1,703 
7,877 
(6,024)
1,853

As of December 31, 2019, 2018 and 2017, depreciation expense was $0.6 million, $0.7 million and $0.7 million, respectively.

Accrued expenses consist of the following (in thousands):

Accrued salaries, wages and benefits
Other accrued expenses (1)

December 31,

2019

2018

  $

  $

1,275    $
1,101     
2,376    $

1,309 
717 
2,026

(1) Other accrued expenses include expenses for clinical research organizations and contract manufacturing organizations.

6. Debt, Commitments and Contingencies

Term Loans

In November 2016, we entered into a loan and security agreement and subsequently entered amendments (collectively, the Loan Agreement), for
term  loans  with  Silicon  Valley  Bank  (SVB)  and  Solar  Capital  Ltd.  (Solar),  to  borrow  up  to  $20.0  million  issuable  in  three  separate  tranches  (the  Term
Loans), $10.0 million of which was funded in November 2016, $5.0 million of which was funded in June 2017 and $5.0 million of which was funded in
December 2017.          

Under  the  Loan  Agreement,  we  are  obligated  to  make  interest  only  payments  through  June  1,  2018,  followed  by  consecutive  equal  monthly
payments of principal and interest in arrears through the maturity date of November 18, 2020. Accordingly, we started paying the Term Loans in June 2018.
The Term Loans bear interest at the prime rate, as reported in The Wall Street Journal on the last date of the month preceding the month in which interest
will accrue, plus 4.10%. A final payment equal to 8.75% of the funded amounts is payable when the Term Loans become due or upon the prepayment of
the respective outstanding balance. We have the option to prepay the outstanding balance of the loan in full, subject to a prepayment fee ranging from 1.0%
to 3.0% depending upon when the prepayment occurs, as well as any non-usage fees.

The obligations under the Term Loans are secured by liens on our tangible personal property and we agreed to not encumber any of our intellectual
property. The Term Loans include a material adverse change clause, which, if invoked, would enable the Lenders to require immediate repayment of the
outstanding  debt.  The  material  adverse  change  clause  covers  a  material  impairment  in  the  perfection  or  priority  of  the  Lenders’  lien  in  the  underlying
collateral  or  in  the  value  of  such  collateral,  material  adverse  change  in  business  operations  or  condition  or  material  impairment  of  our  prospects  for
repayment of any portion of the remaining debt obligation.

As of December 31, 2019 the carrying value of our Term Loans consisted of $7.3 million principal outstanding, less the debt issuance costs of $0.1
million and the accretion of the final maturity payment of $1.8 million. We intend to pay our Term Loans in full, including the final maturity payment by
the fourth quarter of 2020. The debt issuance costs have been recorded as a debt discount, and are being accreted to interest expense over the life of the
Term Loans.

80

 
 
 
 
 
 
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
   
In connection with the first tranche, we issued warrants to each of SVB and Solar to purchase an aggregate of 3,415 shares of our common stock
with an exercise price of $43.93 per share. In connection with the second tranche, we issued warrants to each of SVB and Solar to purchase an aggregate of
1,489 shares of our common stock with an exercise price of $50.37 per share. In connection with the third tranche, we issued warrants to each of SVB and
Solar to purchase an aggregate of 1,443 shares of our common stock with an exercise price of $51.98 per share. The warrants are immediately exercisable
and have a maximum contractual term of seven years. The aggregate fair value of the warrants was determined to be $0.5 million using the Black-Scholes
option pricing model and was recorded as debt discount which are being accreted to interest expense over the life of Term Loans.

Facility Lease

We adopted ASU No. 2016-02, utilizing the modified retrospective transition method at the beginning of the first quarter of 2019. We elected the
package of practical expedients requiring no reassessment of whether any expired or existing contracts are or contain leases, the lease classification of any
expired or existing leases, or initial direct costs for any existing leases. We did not elect the hindsight practical expedient. We also made accounting policy
elections not to apply the recognition requirements under  ASU  No.  2016-02  to  any  of  our  short-term  leases  and  to  account  for  each  separate  lease  and
associated non-lease components as a single lease component for all of our leases. Under ASU No. 2016-02, we determine if an arrangement is a lease at
inception.  The  adoption  of  the  new  lease  standard  had  a  material  impact  on  the  consolidated  balance  sheets,  but  did  not  have  a  material  impact  on  the
consolidated  statements  of  operations.  The  impact  on  the  consolidated  balance  sheet  resulted  in  the  recording  of  a  $3.5  million  right-of-use  asset  and  a
corresponding operating lease liability for the same amount. Our right-of-use assets consist of an operating lease for our facility headquarters. We utilize a
discount rate (incremental borrowing rate) of 9.6%. We have a noncancelable operating lease that included certain tenant improvement allowances and is
subject to base lease payments, which escalate over the term of the lease, additional charges for common area maintenance and other costs.   

Rent  expense  for  the  years  ended  December  31,  2019,  2018  and  20176  was  $1.0  million,  $1.0  million  and  $0.9  million,  respectively.  As  of

December 31, 2019, the weighted average remaining lease term was 3.4 years and the weighted average discount rate was 9.6%.

Future minimum payments under the non-cancelable facility lease and reconciliation to the operating lease liability as of December 31, 2019 were

as follows (in thousands):

2020
2021
2022
2023
Less: Amount representing interest
Present value of lease payments
Less: Current portion of operating lease liability
Long-term operating lease liability

Operating
Lease

1,002 
1,031 
1,062 
404 
(505)
2,994 
(755)
2,239

  $

  $

Related Party Transactions

Research Agreements and Funding Obligations

We provided funding to The Scripps Research Institute (TSRI) pursuant to a research funding and option agreement to conduct certain research
activities. We terminated of our research funding and option agreement effective as of November 2018. During the years ended December 31, 2018 and
2017, we recognized expense under the agreement in the amount of $1.7 million and $1.8 million , respectively. Paul Schimmel, Ph.D., a member of our
board of directors, is a faculty member at TSRI and such payments fund a portion of his research activities conducted at TSRI.  

7. Stockholders’ Equity

Common Stock

At the Market Offering Program

In June 2016, we entered into a sales agreement with Cowen and Company, LLC (Cowen) for at the market offerings (ATM Offering Program),
under which we were able to offer and sell shares of our common stock having an aggregate offering price of up to $35.0 million from time to time. In May
2019,  we  terminated  the  ATM  Offering  Program  with  Cowen.  During  the  year  and  prior  to  termination  in  May  2019,  we  sold  an  aggregate  of  193,670
shares of common stock at an average price of $7.35 per common share for net proceeds of $1.4 million under the ATM Offering Program with Cowen.  

81

 
 
 
 
 
   
   
   
   
   
   
 
 
In May 2019, we entered into a sales agreement with H.C. Wainwright & Co., LLC (Wainwright) to create an ATM Offering Program under which
we may offer and sell shares of our common stock having an aggregate offering price of up to $10.0 million. Wainwright is entitled to a commission at a
fixed commission rate equal to 3% of the gross proceeds. During the year ended December 31, 2019, we sold an aggregate of 611,687 shares of common
stock at an average price of $5.43 per common share for net proceeds of $3.0 million under the ATM Offering Program with Wainwright.

Private Placement of Common Stock, Convertible Preferred Shares and Common Stock Warrants

In  August  2017,  we  completed  a  private  placement  of  common  and  preferred  stock  in  which  a  select  group  of  institutional  investors,  including
Viking  Global  Opportunities  Illiquid  Investments  Sub-Master,  LP  (VGO  Fund)  and  other  accredited  investors,  certain  of  whom  are  affiliated  with  our
directors and officers (collectively, the Purchasers), purchased preferred stock and common stock. We issued to VGO Fund 126,985 shares of our common
stock, at a price of $37.10 per share, 2,285,952 shares of our Class X Convertible Preferred Stock, par value of $0.001 at a price of $13.25 per share, and
warrants to purchase up to that number of additional shares of common stock. The remaining Purchasers purchased an aggregate of 292,453 shares of our
common stock, at a price of $37.10 per share, and warrants to purchase up to 109,743 additional shares of our common stock. Gross proceeds from the
private placement were $45.8 million. The warrants to purchase 463,735 shares of our common stock are exercisable at an exercise price of $64.92 per
share, subject to adjustments as provided under the terms of the warrants. The warrants expired on December 31, 2019.

Each  share  of  preferred  stock  is  convertible  into  approximately  0.357  shares  of  our  common  stock.  In  January  2019,  the  VGO  Fund  converted

641,991 shares of its preferred stock into 229,283 shares of common stock.

Registered Direct Offering

In April 2019, we entered into a securities purchase agreement with an institutional investor, The Federated Kaufmann Small Cap Fund, and Paul
Schimmel, Ph.D., a member of our board of directors, relating to the issuance and sale of 660,154 shares of our common stock. The shares of common
stock were sold in a registered direct offering at a purchase price of $7.57 per share for gross proceeds of approximately $5.0 million.                          

2014 Stock Plan

We adopted a stock option plan in 2007 (the 2007 Plan), which was subsequently amended, restated and renamed in July 2014 (the 2014 Plan) to
provide  for  the  incentive  stock  options,  nonstatutory  stock  options,  stock  and  rights  to  purchase  restricted  stock  to  eligible  recipients.    Recipients  of
incentive stock options are eligible to purchase shares of our common stock at an exercise price equal to no less than the estimated fair market value of
such stock on the date of grant. The maximum term of options under the 2014 Plan is ten years. Options granted generally vest over four years. Shares
underlying  any  awards  under  the  2014  Plan  that  are  forfeited,  canceled,  reacquired  by  us  prior  to  vesting,  satisfied  without  the  issuance  of  stock  or
otherwise terminated (other than by exercise) will be added to shares available for issuance under the 2015 Plan.

2015 Stock Plan

In April 2015, our board of directors adopted, and our stockholders approved, the 2015 Stock Plan (the 2015 Plan). The 2015 Plan became effective
on May 6, 2015 and we ceased granting any new awards under our 2014 Plan. Awards granted under the 2014 Plan prior to our IPO that are forfeited,
canceled, reacquired by us prior to vesting satisfied without the issuance of stock or otherwise terminated (other than by exercise) will be added to shares
available for issuance under the 2015 Plan. A total of 112,399 shares of our common stock were initially reserved for issuance under the 2015 Plan. In
addition, the number of shares reserved and available for issuance under the 2015 Plan automatically increased each January 1, beginning on January 1,
2016 and thereafter until January 1, 2019, by the lesser of (i) 131,428 shares, (ii) 4% of the outstanding number of shares of our common stock on the
immediately  preceding  December  31  or  (iii)  an  amount  determined  by  our  board  of  directors.  Pursuant  to  this  provision,  87,368,  85,111  and  67,842
additional shares were reserved for issuance under the 2015 Plan on January 1, 2019, 2018 and 2017, respectively. In March 2019, our board of directors
amended  the  2015  Plan  to  increase  the  number  of  shares  of  common  stock  reserved  under  the  2015  Plan  by  71,428  shares  subject  to  approval  by  the
Company’s stockholders. At our 2019 Annual Meeting of Stockholders, our stockholders approved such amendment. Total shares available for issuance
under the 2015 Plan as of January 1, 2020 were 260,999. Shares underlying any awards under the 2015 Plan that are forfeited, canceled, reacquired by us
prior to vesting, satisfied without the issuance of stock or otherwise terminated (other than by exercise) will be added to shares available for issuance under
the 2015 Plan.

The maximum term of options granted under 2015 Plan is ten years.  For an initial grant to an employee, 25% of the options generally vest on the
first anniversary of the original vesting date, with the balance vesting monthly over the remaining three years. For subsequent grants to an employee, the
options generally vest monthly over a four-year term.

Inducement Grants

    In July 2018, we granted a non-qualified option to purchase 14,285 shares of our common stock at an exercise price of $11.41 per share as an

inducement award in connection with the hiring of our Chief Financial Officer.

82

Options under the inducement  grants  vest  over  a  period  of  four  years,  with  25%  vesting  on  the  one  year  anniversary  of  the  grant  date  and  the
remaining 75% vesting on a monthly basis over three years thereafter, subject to continuous employment. These options were inducement grants  issued
outside of the 2015 Plan in accordance with Nasdaq Listing Rule 5635(c)(4). In  addition,  from  time  to  time,  we  may  make  inducement  grants  of  stock
options to new employees.

Employee Stock Purchase Plan

In April 2015, our board of directors adopted, and our stockholders approved, our 2015 Employee Stock Purchase Plan (the 2015 ESPP). The 2015
ESPP  became  effective  on  May  6,  2015.  A  total  of  16,258  shares  of  our  common  stock  were  initially  reserved  for  issuance  under  the  2015  ESPP.  In
addition, the number of shares reserved and available for purchase under the 2015 ESPP automatically increased each January 1, beginning on January 1,
2016 and thereafter until January 1, 2019, by 1% of the outstanding number of shares of our common stock on the immediately preceding December 31 or
such lesser number of shares as determined by the administrator of the 2015 ESPP. Pursuant to this provision, 21,842, 21,277 and 16,960 additional shares
were reserved for issuance under the 2015 ESPP on January 1, 2019, 2018 and 2017, respectively. As of January 1, 2020, total shares reserved for issuance
under the 2015 ESPP were 78,697.

Stock-based Compensation

Stock Options

Stock option activity is summarized as follows:

Number of
Outstanding
Options

Weighted
Average
Exercise
Price

Weighted
Remaining
Contractual
Term

Aggregate
Intrinsic
Value

Outstanding as of December 31, 2018

Granted
Canceled/forfeited/expired

Outstanding as of December 31, 2019

Options vested and expected to vest as of December 31, 2019

Options exercisable as of December 31, 2019

356,353 
 $
 $
76,722 
(81,997)  $
 $
351,078 

351,078 

218,021 

 $

 $

62.61        
7.15        
58.98        
51.34        

51.34        

67.82        

6.60    $

6.60    $

5.51    $

910.00 

910.00 

45.00

The assumptions used in the Black-Scholes option pricing model to determine the fair value of the employee stock option grants were as follows:

Expected term (in years)
Risk-free interest rate
Expected volatility
Expected dividend yield

2019

Years Ended December 31,
2018

5.51 – 6.07   
1.4% – 2.6%   
97.2% – 105.4%   
0.0%   

5.00 – 6.08   
2.3% – 3.0%   
87.9% – 98.4%   
0.0%   

2017

5.50 – 6.08 
1.9% – 2.1% 
99.1% – 124.4% 
0.0% 

The assumptions used in the Black-Scholes option pricing model to determine the fair value of the ESPP offering were as follows:

Expected term (in years)
Risk-free interest rate
Expected volatility
Expected dividend yield

2019

Years Ended December 31,
2018

0.50   
1.6% – 2.5%   
99.7% – 141.7%   
0.0%   

0.50   
1.4% – 2.1%   
71.5% – 99.7%   
0.0%   

2017

0.50 
0.6% – 1.0% 
74.5% – 115.2% 
0.0% 

Expected term. The expected term represents the period of time that options are expected to be outstanding.  Because we do not have sufficient
history of exercise behavior, we determine the expected life assumption using the simplified method, which is an average of the contractual term of the
option and its vesting period.

Risk-free  interest  rate.  We  base  the  risk-free  interest  rate  assumption  on  the  U.S.  Treasury’s  rates  for  U.S.  Treasury  zero-coupon  bonds  with

maturities similar to those of the expected term of the award being valued.

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Expected volatility. The expected volatility assumption is based on volatilities of a peer group of similar companies whose share prices are publicly

available.  The peer group was developed based on companies in the biotechnology industry.

Expected dividend yield. We base the expected dividend yield assumption on the fact that we have never paid cash dividends and have no present

intention to pay cash dividends.

Restricted Stock Units

Occasionally, we grant restricted stock units to employees. Restricted stock unit activity is summarized as follows:

Balance as of December 31, 2018

Granted
Released
Forfeited

Balance as of December 31, 2019

Number of Outstanding
Restricted Stock Units

Weighted Average
Grant Date
Fair Value

15,470   
5,356   
(7,487)  
(864)  
12,475   

$
$
$
$
$

11.91 
7.24 
11.91 
11.90 
9.90

The allocation of stock-based compensation for all options, including performance options with market condition and restricted stock units is as

follows (in thousands):

Research and development
General and administrative
Total stock-based compensation expense

Years Ended December 31,
2018

2017

2019

  $

  $

354    $

1,429   
1,783    $

1,216    $
2,215    $
3,431    $

1,399 
5,385 
6,784

The weighted–average grant date fair value per share of stock options granted by us, during the years ended December 31, 2019, 2018 and 2017
was $5.67, $25.76 and $39.95, respectively. The total grant date fair value of restricted stock units vested during the years ended December 31, 2019, 2018
and  2017  was  $39,000,  $0.2  million  and  $0.1  million,  respectively.  The  aggregate  intrinsic  value  of  stock  options  exercised  during  the  years  ended
December 31, 2018 and 2017 was $6,000 and $0.3 million, respectively. We did not have any options exercised during the year ended December 31, 2019.
The aggregate intrinsic value of restricted stock units released during the years ended December 31, 2019, 2018 and 2017 was $31,000, $19,000 and $0.1
million. As of December 31, 2019, total unrecognized share-based compensation expense related to unvested stock options and restricted stock units was
approximately $2.4 million and $0.1 million, respectively.  These unrecognized costs for options and restricted stock units are expected to be recognized
ratably over a weighted-average period of approximately 2.3 years and 0.7 years, respectively.

Warrants

Warrants outstanding for the purchase of common stock as of December 31, 2019 were as follows:

Number
Outstanding

Exercise Price
Per Share

144 
1,066 
6,830 
2,978 
2,886 
13,904   

 $
 $
 $
 $
 $

84

104.65 
281.50 
43.93 
50.37 
51.98 

Expiration
Date
March 2021
July 2023
November 2023
June 2024
December 2024

             
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
Common Stock Reserved for Future Issuance

Common stock reserved for future issuance was as follows:

Class X Preferred Stock (if-converted to common stock)
Common stock warrants
Common stock options and restricted stock units
Shares available under the 2015 Plan
Shares available under the 2015 ESPP

  December 31, 2019  
587,445 
13,904 
363,553 
260,999 
78,697 
1,304,598

8. Income Tax

Pretax earnings (loss) were generated by both domestic and foreign operations as follows (in thousands):

United States
Foreign

Years Ended December 31,
2018

2019

2017

  $

  $

(23,315)  $
(448)   
(23,763)  $

(34,021)  $
(494)   
(34,515)  $

(47,712)
(495)
(48,207)

A reconciliation of the expected statutory federal income tax provision to the actual income tax provision is summarized as follows (in thousands):

Expected income taxes benefit at federal statutory rate
State income taxes, net of federal benefit
Permanent items and other
Research credits
Unrecognized tax benefits
Foreign rate differential
Change in tax rate
Tax cuts and Jobs Act
Change in valuation allowance
Income tax (benefit) expense

Years Ended December  31,

2019

2018

2017

(4,990)   $
(19)  
750   
(817)  
327   
20   
(49)  
—   

4,778 
—  

  $

(7,248)   $
(14)  
770   
(1,222)  
489   
22   
(11)  
—   
7,214   
—  

 $

(16,390)
(13)
1,311 
(2,286)
914 
87 
(25)
27,933 
(11,531)
—

  $

  $

Deferred  income  taxes  are  provided  for  temporary  differences  in  recognizing  certain  income  and  expense  items  for  financial  and  tax  reporting
purposes. The deferred tax assets consisted primarily of the income tax benefits from net operating loss (NOLs) carryforwards, research and development
credits and capitalized research and development expenses, along with other accruals and reserves. Valuation allowances of $71.7 million and $66.9 million
as of December 31, 2019 and 2018, respectively, have been recorded to offset deferred tax assets as realization of such assets does not meet the more-
likely-than-not threshold under ASC 740, Accounting for Income Taxes.

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Significant components of our deferred tax assets are summarized as follows (in thousands):

Deferred tax assets:

Net operating loss carryforwards
Capitalized research and development expenses
Research credits and other state credits
Intangible assets
Reserve and accruals
Lease liability
Valuation allowance
Total deferred tax assets
Deferred tax liabilities:

Right of use lease assets
Total deferred tax liabilities
Net deferred tax assets

December 31,

2019

2018

38,180    $
16,900   
12,452   
1,841   
2,310   
631   
(71,702)  

612    $

(612)  
(612)  

—    $

32,997 
17,279 
11,962 
2,024 
2,667 
— 
(66,929)
— 

— 
— 
—

  $

  $

  $

As of December 31, 2019, we had federal NOLs carryforwards of approximately $163.7 million, with $51.2 million of NOLs generated through
December 31, 2018 carrying forward indefinitely and $112.5 million of net NOLs that will begin to expire in 2025. NOLs generated after January 1, 2018
are subject to an 80% limitation in accordance with the Tax Cuts and Jobs Act of 2017. We had state net operating loss carryforwards of approximately
$163.3 million, and foreign net operating loss carryforwards of $8.0 million. The state net operating losses will begin to expire in 2021. The foreign net
operating losses carry over indefinitely.

As of December 31, 2019, we had federal and state research and development credit carryforwards of approximately $5.0 million and $4.1 million,
respectively, which begin to expire in 2026 for federal purposes and carry over indefinitely for state purposes. We had $12.5 million of federal Orphan
Drug Credits as of December 31, 2019, which will begin to expire in 2035.

Utilization  of  the  domestic  NOLs  and  research  and  development  credit  carryforwards  may  be  subject  to  a  substantial  annual  limitation  due  to
ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 and 383 of the Internal Revenue Code of
1986, as amended (the Code), as well as similar state and foreign provisions. These ownership changes may limit the amount of NOLs and research and
development credit carryforwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an “ownership change” as
defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership change of more
than 50 percentage points of the outstanding stock of a company by certain stockholders. Since the Company’s formation, we raised capital through the
issuance of capital stock on several occasions which on its own or combined with the purchasing stockholders’ subsequent disposition of those shares, has
resulted in such an ownership change, and could result in an ownership change in the future.

Upon the occurrence of an ownership change under Section 382 as outlined above, utilization of the NOLs and research and development credit
carryforwards become subject to an annual limitation under Section 382 of the Code, which is determined by first multiplying the value of our stock at the
time of the ownership change by the applicable long-term, tax-exempt rate, which could be subject to additional adjustments. Any limitation may result in
expiration of a portion of the NOLs or research and development credit carryforwards before utilization. We completed analyses through December 31,
2017,  and  are  in  the  process  of  analyzing  the  impact  to  our  NOLs  and  research  and  development  tax  credit  carryforwards.  During  2019  and  2018,  we
decided to postpone completing another Section 382 study until we start utilizing our NOLs. Due to the existence of the valuation allowance, any impact to
the  NOLs  and  research  and  development  tax  credit  carryforwards  from  Section  382  analysis  will  be  offset  by  a  corresponding  adjustment  to  valuation
allowance,  resulting  in  no  tax  provision  impact.  Ownership  changes  that  may  have  occurred  subsequent  to  December  31,  2017,  and  future  ownership
changes, including any ownership change resulting from this offering, may further limit our ability to utilize its remaining tax attributes.

We  recognize  a  tax  benefit  from  an  uncertain  tax  position  when  it  is  more  likely  than  not  that  the  position  will  be  sustained  upon  examination,
including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not
recognition threshold to be recognized.

Our practice is to recognize interest and penalties related to income tax matters in income tax expense. We had no accrual for interest and penalties
on our balance sheet and had not recognized interest or penalties in the consolidated statements of operations for the years ended December 31, 2019, 2018
and 2017.

Due to the existence of the valuation allowance, future changes in unrecognized tax benefits will not impact our effective tax rate.

86

 
 
 
 
 
 
   
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
       
 
 
 
 
 
 
 
 
 
 
 
Uncertain tax positions are evaluated based upon the facts and circumstances that exist at each reporting period. Subsequent changes in judgment
based upon new information may lead to changes in recognition, derecognition, and measurement. Adjustments may result, for example, upon resolution of
an issue with the taxing authorities, or expiration of a statute of limitations barring an assessment for an issue.

The activity related to our unrecognized tax benefits is summarized as follows (in thousands):

Balance as of beginning of year
Increase (decrease) related to prior year tax positions
Increase related to current year tax positions
Balance as of end of year

2019

December 31,
2018

  $

  $

19,643   $
—    
1,659    
21,302   $

16,558    $
2     
3,083     
19,643   $

2017

13,000 
(189)
3,747 
16,558

We do not anticipate that the amount of unrecognized tax benefits as of December 31, 2019 will change within the next twelve months.

We are subject to taxation in the United States, Hong Kong and state jurisdictions. Our tax years from inception are subject to examination by the

United States, Hong Kong and California authorities due to carry forward of unutilized NOLs and research and development credits.  

9. Employee Benefits

401(k) Plan

We maintain a defined contribution 401(k) plan available to eligible employees.  Employee contributions are voluntary and are determined on an
individual  basis,  limited  to  the  maximum  amount  allowable  under  federal  tax  regulations.  In  April  2015,  our  Board  of  Directors  approved  a  policy,
beginning on June 1, 2015, to match employee contributions equal to 50% of the participant’s contribution of up to a maximum of 6% of the participant’s
annual salary. We made discretionary contributions totaling $0.2 million during each of the years ended December 31, 2019, 2018 and 2017, respectively.

10. Quarterly Financial Data (Unaudited)

The following financial information reflects all normal recurring adjustments, which are, in our opinion, necessary for a fair statement of the results

of the interim periods. Summarized quarterly data for 2019 and 2018 are as follows (in thousands, except per share data):

2019:
Operating expenses
Net loss attributable to aTyr Pharma, Inc.
Basic and diluted net loss per share

2018:
Operating expenses
Net loss attributable to aTyr Pharma, Inc.
Basic and diluted net loss per share

March 31

June 30

September 30    

December 31  

For the quarters ended

  $

  $

  $

  $

5,877    $
(6,137)  

(2.54)   $

5,735    $
(5,848)  

(1.80)   $

10,220    $
(10,667)  

(5.01)   $

9,960    $

(10,412)  

(4.88)   $

5,682    $
(5,645)  
(1.47)  

6,677    $
(7,114)  
(3.33)  

6,106 
(5,973)
(1.54)

5,963 
(6,322)
(2.92)

Net loss per share is computed independently for each of the quarters presented. Therefore, the sum of the quarterly per-share calculations will not

necessarily equal the annual per share calculation.

87

 
 
 
 
 
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
   
   
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
    
 
    
 
  
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
11. Subsequent Events    

In  January  2020,  we  entered  into  a  license  with  Kyorin  Pharmaceutical  Co.,  Ltd.  (Kyorin)  for  the  development  and  commercialization  of
ATYR1923 for ILDs in Japan. Under the collaboration and license agreement with Kyorin (the Kyorin Agreement), Kyorin received an exclusive right to
develop  and  commercialize  ATYR1923  in  Japan  for  all  forms  of  ILDs.  We  received  an  $8.0  million  upfront  payment  and  we  are  eligible  to  receive  an
additional $167.0 million in the aggregate upon achievement of certain development, regulatory and sales milestones, as well as tiered royalties ranging
from  the  mid-single  digits  to  mid-teens  on  net  sales  in  Japan.  Under  the  terms  of  the  Kyorin  Agreement,  Kyorin  will  fund  all  research,  development,
regulatory, marketing and commercialization activities in Japan, as well as support our global development efforts for ATYR1923.

In January 2020, the VGO Fund converted 1,142,478 shares of its Preferred Shares into 408,247 shares of common stock and in February 2020,
converted 501,483 shares of its Preferred Shares into 179,197 shares of common stock. As of February 2020, following the conversion, VGO Fund owned
6.7% of our common stock.

In February 2020, we completed an underwritten follow-on public offering of 4,235,294 shares of our common stock at a price to the public of
$4.25 per share. In March 2020, the underwriters fully exercised their over-allotment option for the issuance of an additional 635,294 shares of common
stock.  The  total  gross  proceeds  from  the  underwritten  follow-on  public  offering,  including  the  over-allotment,  was  approximately  $20.7  million,  before
deducting underwriting discounts, commissions and offering expenses payable by us. We anticipate using the net proceeds from the offering for general
corporate purposes, including clinical trial expenses, research and development expenses, manufacturing expenses, and general administrative expenses.

In  March  2020,  Pangu,  together  with  the  Hong  Kong  University  of  Science  and  Technology  (HKUST),  was  awarded  a  grant  of  approximately
$750,000  to  build  a  high-throughput  platform  for  the  development  of  bi-specific  antibodies.  The  two-year  project  is  being  funded  by  the  Hong  Kong
Government’s Innovation and Technology Commission (ITC) under the Partnership Research Program. The grant will be funded by ITC for approximately
50% of the total estimated project cost, with aTyr contributing the remaining 50%.

Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

None

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act that are designed to ensure
that information required to be disclosed in our periodic and current reports that we file with the SEC is recorded, processed, summarized and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including
our Principal Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and
evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated,
can  provide  only  reasonable  and  not  absolute  assurance  of  achieving  the  desired  control  objectives.  In  reaching  a  reasonable  level  of  assurance,
management necessarily is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. In addition, the
design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any
design will succeed in achieving its stated goals under all potential future conditions; over time, control may become inadequate because of changes in
conditions, or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system,
misstatements due to error or fraud may occur and not be detected.

We carried out an evaluation, under the supervision and with the participation of our management, including our Principal Executive Officer and
Principal Financial 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) under the Exchange Act. Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure
controls and procedures were effective at the reasonable assurance level as of December 31, 2019.

Management’s Report on Internal Control Over Financial Reporting

Our  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting  as  such  term  is  defined  in
Rules  13a-15(f)  and  15-d-15(f)  of  the  Exchange  Act.  Internal  control  over  financial  reporting  is  a  process  designed  under  the  supervision  and  with  the
participation of our management, including our Principal Executive Officer and Principal Financial Officer, to provide reasonable assurance regarding the
reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  accounting  principles  generally
accepted in the United States of America.

88

As of December 31, 2019, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth by
the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control – 2013 Integrated Framework (2013 Framework). Based on
this assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2019.

This Annual Report does not include an attestation report of our registered public accounting firm due to a transition period established by the

JOBS Act for emerging growth companies.

Changes in Internal Control Over Financial Reporting

During the quarter ended December 31, 2019, there have been no changes in our internal control over financial reporting, as such term is defined in
Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

Item 9B. Other Information.

None.

Item 10. Directors, Executive Officers and Corporate Governance.

PART III

Except as set forth below, the information required by this item will be contained in our Definitive Proxy Statement to be filed with the SEC in
connection with our 2020 Annual Meeting of Stockholders within 120 days after the end of the fiscal year ended December 31, 2019 (Proxy Statement),
and is incorporated herein by reference.

We have adopted a written code of ethics for directors, officers (including our principal executive officer, principal financial officer and principal
accounting officer or persons performing similar functions) and employees, known as the Code of Business Conduct and Ethics. The Code of Business
Conduct and Ethics is available on our website at http://www.atyrpharma.com under the Corporate Governance section of our Investors page. If we make
any substantive amendments to, or grant any waivers from, the Code of Business Conduct and Ethics for any officer or director, we will disclose the nature
of such amendment or waiver on our website or in a Current Report on Form 8-K.

Item 11. Executive Compensation.

The information required by this item will be contained in our Proxy Statement and is incorporated herein by reference.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The information required by this item will be contained in our Proxy Statement and is incorporated herein by reference.

Item 13. Certain Relationships and Related Transactions, and Director Independence.

The information required by this item will be contained in our Proxy Statement and is incorporated herein by reference.

Item 14. Principal Accounting Fees and Services.

The information required by this item will be contained in our Proxy Statement and is incorporated herein by reference.

89

    
 
 
Item 15. Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this Annual Report.

1. Index list to Financial Statements:

PART IV

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Stockholders’ Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements

2. Financial Statement Schedules.

Schedules have been omitted as all required information has been disclosed in the financial statements and related footnotes.

3. Exhibits.

The Exhibits listed in the Exhibit Index are filed as a part of this Annual Report.

90

  Page

66
67
68
69
70
71
72

 
 
 
 
 
 
 
 
 
 
 
EXHIBIT INDEX

Exhibit Title

Form

Incorporated by Reference  

File No.

Exhibit

Filing Date

Exhibit
Number
3.1

3.2

3.2

3.3

Restated Certificate of Incorporation of the Registrant

Certificate  of  Amendment  to  Restated  Certificate  of  Incorporation  of  the
Registrant

Amended and Restated Bylaws of the Registrant

Certificate  of  Designation  of  Preferences,  Rights  and  Limitations  of  Class  X
Convertible Preferred Stock

4.1

Specimen Common Stock Certificate

4.2 Warrant to Purchase Stock issued to Comerica Bank on March 18, 2011

4.3 Warrant to Purchase Stock issued to Silicon Valley Bank on July 24, 2013

S-1/A 333-203272 3.2

8-K

001-37378 3.1

S-1/A 333-203272 3.4

8-K

001-37378 3.1

S-1/A 333-203272 4.1

S-1

S-1

333-203272 4.3

333-203272 4.4

4.4 Warrant  to  Purchase  Stock  issued  to  Silicon  Valley  Bank  on  November  18,

10-K 001-37378 4.5

2016

4.5 Warrant to Purchase Stock issued to Solar Capital Ltd on November 18, 2016

10-K 001-37378 4.6

4.6 Warrant to Purchase Stock issued to Silicon Valley Bank on June 30, 2017

10-Q 001-37378 4.7

4.7 Warrant to Purchase Stock issued to Solar Capital Ltd on June 30, 2017

10-Q 001-37378 4.8

4.8 Warrant  to  Purchase  Stock  issued  to  Silicon  Valley  Bank  on  December  22,

10-K 001-37378 4.8

2017

4.9 Warrant to Purchase Stock issued to Solar Capital Ltd on December 22, 2017

10-K 001-37378 4.9

4.10 Description of Common Stock of the Registrant

10.1#

2014 Stock Plan and forms of agreements thereunder

10.2#

2015 Stock Option and Incentive Plan, as amended

10.3# Forms of agreement under 2015 Stock Option and Incentive Plan
10.4

Lease  by  and  between  the  Registrant  and  BMR-John  Hopkins  Court  LLC,
dated December 22, 2011

— —

—

S-1/A 333-203272 10.1

8-K

001-37378 10.1

S-1/A 333-203272 10.2
333-203272 10.9

S-1

May 1, 2015

June 28, 2019

April 27, 2015

August 31, 2017

April 27, 2015

April 6, 2015

April 6, 2015

March 16, 2017

March 16, 2017

August 14, 2017

August 14, 2017

March 20, 2018

March 20, 2018

Filed herewith

April 27, 2015

May 10, 2019

April 27, 2015
April 6, 2015

10.5

10.6

10.7

First Amendment to Lease between the Registrant and BMR-3545-3575 JOHN
HOPKINS  LP  (as  successor-in-interest  to  BMR-John  Hopkins  Court  LLC),
dated January 4, 2017

Form of Indemnification Agreement entered into between the Registrant and its
directors

10-K 001-37378 10.8

March 16, 2017

S-1/A 333-203272 10.12

April 27, 2015

Form of Indemnification Agreement entered into between the Registrant and its
officers

S-1/A 333-203272 10.13

April 27, 2015

10.8#

2015 Employee Stock Purchase Plan

S-1/A 333-203272 10.14

April 27, 2015

10.9# Senior Executive Cash Incentive Bonus Plan

8-K

001-37378 10.1

January 29, 2016

10.10# Executive Severance and Change in Control Policy

10-K 001-37378 10.16

March 30, 2016

91

 
 
Exhibit
Number
10.11# Registrant’s Non-Qualified Stock Option Agreement for Non-Plan Inducement

Exhibit Title

Form

Incorporated by Reference  

File No.

Exhibit

Filing Date

10-Q 001-37378 10.1

November 14, 2016

Grant

10.12† Loan and Security Agreement by and between the Registrant and Silicon Valley

10-K 001-37378 10.17

March 16, 2017

Bank and Solar Capital Ltd, dated November 18, 2016

10.13 Second  Amendment  to  Lease  between  the  Registrant  and  BMR-3545-3575
John Hopkins LP (as successor-in-interest to BMR-John Hopkins Court, LLC),
dated April 27, 2017

10-Q 001-37378 10.1

May 11, 2017

10.14 First Amendment to Loan and Security Agreement between the Registrant and

10-Q

001-37378 10.1

August 14, 2017

Silicon Valley Bank and Solar Capital Ltd. dated June 30, 2017

10.15# Employment  Agreement,  dated  November  1,  2017,  by  and  between  the

10-Q

001-37378 10.4

November 14, 2017

Company and Sanjay S. Shukla, M.D., M.S.

10.16 Second  Amendment  to  Loan  and  Security  Agreement  between  the  Registrant
and Silicon Valley Bank and Solar Capital Ltd. dated October 10, 2017

10-K 001-37378 10.21

March 20, 2018

10.17 Third Amendment to Loan and Security Agreement between the Registrant and

10-K 001-37378 10.23

March 20, 2018

Silicon Valley Bank and Solar Capital Ltd. dated December 22, 2017

10.18# Employment Offer Letter by and between the Registrant and Jill M. Broadfoot,

8-K

001-37378 10.1

August 1, 2018

dated July 16, 2018

10.19 Third  Amendment  to  Lease  between  Registrant  and  BMR-3545-3575  John
Hopkins LP (as successor-in interest to BMR-John Hopkins Court, LLC), dated
July 30, 2018

10-Q

001-37378 10.1

November 11, 2018

10.20# Employment Offer Letter by and between Registrant and Ms. Nancy Krueger,

10-Q 001-37378 10.2

May 14, 2019

Esq., dated October 7, 2014

10.21† Collaboration  and  License  Agreement  by  and  between  Registrant  and  Kyorin

S-1/A 333-235951 10.21

February 3, 2020

Pharmaceutical Co., Ltd. agreement, dated January 6, 2020

10.22 Common Stock Sales Agreement, between the Registrant and H.C. Wainwright

8-K

001-37378 10.1

May, 22, 2019

& Co., LLC, dated May 21, 2019

10.23 Amendment  No.  1  to  Common  Stock  Sales  Agreement,  dated  June  18,  2019,

S-3/A 333-231658 1.3

June 18, 2019

between the Registrant and H.C. Wainwright & Co., LLC

14.1 Code of Business Conduct and Ethics

21.1

Subsidiaries of the Registrant

10-Q 001-37378 14.1

S-1

333-203272 21.1

23.1 Consent of Independent Registered Public Accounting Firm

24.1

Power of Attorney (included on signature page to this Annual Report)

31.1 Certification of Principal Executive Officer required by Rule 13a-14(a) or Rule
15d-14(a)  of  the  Securities  Exchange  Act  of  1934,  as  adopted  pursuant  to
Section 302 of the Sarbanes-Oxley Act of 2002

31.2 Certification of Principal Financial Officer required by Rule 13a-14(a) or Rule
15d-14(a)  of  the  Securities  Exchange  Act  of  1934,  as  adopted  pursuant  to
Section 302 of the Sarbanes-Oxley Act of 2002

—

32.1 Certification  of  Principal  Executive  Officer  pursuant  to  18  U.S.C.  Section

—

1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

32.2 Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

—

— —

— —

— —

—

—

—

—

—

—

—

—

—

92

June 18, 2015

April 6, 2015

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

 
 
 
 
 
Exhibit
Number

101.INS XBRL Instance Document

Exhibit Title

101.SCH XBRL Taxonomy Extension Schema Document

101.CAL XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF XBRL Taxonomy Extension Definition Linkbase Document

101.LAB XBRL Taxonomy Extension Label Linkbase Document

101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

Form

Incorporated by Reference  

File No.

Exhibit

Filing Date

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

Filed herewith

#
†

Indicates a management contract or compensatory plan, contract or arrangement.
Certain portions have been omitted because the Registrant has determined that the information is not material and would likely cause competitive
harm to the Registrant if publicly disclosed.

Item 16. Form 10-K Summary.

None.

93

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

Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 26, 2020

aTyr Pharma, Inc.

By

/s/ Sanjay S. Shukla
Sanjay S. Shukla, M.D., M.S.
President, Chief Executive Officer and Director
(Principal Executive Officer)

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Sanjay S. Shukla, M.D.,
M.S. and Jill M. Broadfoot, jointly and severally, and each of them, his or her true and lawful attorneys-in-fact, each with full power of substitution, for him
or  her  in  any  and  all  capacities,  to  sign  any  amendments  to  this  Annual  Report  on  Form  10-K  and  to  file  the  same,  with  exhibits  thereto  and  other
documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact or
their substitute or substitutes may do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed below by the following

persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature

Title

/s/ Sanjay S. Shukla
Sanjay S. Shukla, M.D., M.S.

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

/s/ Jill M. Broadfoot
Jill M. Broadfoot

/s/ John K. Clarke
John K. Clarke

/s/ James C. Blair
James C. Blair, Ph.D.

/s/ Timothy P. Coughlin
Timothy P. Coughlin

/s/ Jane A. Gross
Jane A. Gross, Ph.D.

/s/ Jeffrey S. Hatfield
Jeffrey S. Hatfield

/s/ Svetlana Lucas
Svetlana Lucas, Ph.D.

/s/ Paul Schimmel
Paul Schimmel, Ph.D.

  Chief Financial Officer
  (Principal Financial and Accounting Officer)

  Chairman of the Board

  Director

  Director

  Director

  Director

  Director

  Director

94

Date

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

March 26, 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
   
 
 
 
DESCRIPTION OF COMMON STOCK

Exhibit 4.10

The following summary description of the common stock of aTyr Pharma, Inc. (we, our or us) is based on the provisions of our
amended and restated certificate of incorporation, as well as our amended and restated bylaws, and the applicable provisions of the Delaware
General  Corporation  Law  (DGCL).  This  information  is  qualified  entirely  by  reference  to  the  applicable  provisions  of  our  amended  and
restated certificate of incorporation, amended and restated bylaws, and the DGCL. Our amended and restated certificate of incorporation and
amended and restated bylaws have previously been filed as exhibits with the Securities and Exchange Commission (SEC).

Common Stock

The holders of our common stock are entitled to one vote for each share held on all matters submitted to a vote of the stockholders.
The holders of our common stock do not have any cumulative voting rights. Holders of our common stock are entitled to receive ratably any
dividends declared by our Board of Directors out of funds legally available for that purpose, subject to any preferential dividend rights of any
outstanding  preferred  stock.  Our  common  stock  has  no  preemptive  rights,  conversion  rights  or  other  subscription  rights  or  redemption  or
sinking fund provisions.

In the event of our liquidation, dissolution or winding up, holders of our common stock will be entitled to share ratably in all assets

remaining after payment of all debts and other liabilities and any liquidation preference of any outstanding preferred stock.

Preferred Stock

The rights of holders of our common stock described above, are and will be subject to, and may be adversely affected by, the rights
of currently authorized and outstanding preferred stock and any preferred stock that we may designate and issue in the future. Our Board of
Directors is authorized to issue up to 2,714,048  shares of undesignated preferred stock in one or more series without stockholder approval.
Our Board of Directors may determine the rights, preferences, privileges and restrictions, including voting rights, dividend rights, conversion
rights, redemption privileges and liquidation preferences, of each series of preferred stock, any or all of which may be more favorable than
the rights of our common stock. The issuance of shares of undesignated preferred stock could decrease the amount of earnings and assets
available  for  distribution  to  holders  of  shares  of  common  stock.  The  issuance  may  also  adversely  affect  the  rights  and  powers,  including
voting  rights,  of  these  holders  and  may  have  the  effect  of  delaying,  deterring  or  preventing  a  change  in  control  of  us.  The  existence  of
authorized but unissued shares of undesignated preferred stock may enable our Board of Directors to render more difficult or to discourage an
attempt  to  obtain  control  of  us  by  means  of  a  merger,  tender  offer,  proxy  contest  or  otherwise.  For  example,  if  in  the  due  exercise  of  its
fiduciary obligations, our Board of Directors were to determine that a takeover proposal is not in the best interests of us or our stockholders,
our Board of Directors could cause shares of preferred stock to be issued without stockholder approval in one or more private offerings or
other transactions that might dilute the voting or other rights of the proposed acquirer, stockholder or stockholder group.

Our Board of Directors is authorized to issue up to 5,000,000 shares of undesignated preferred stock in one or more series without
stockholder  approval.  Our  Board  of  Directors  may  determine  the  rights,  preferences,  privileges  and  restrictions,  including  voting  rights,
dividend rights, conversion rights, redemption privileges and liquidation preferences, of each series of preferred stock, any or all of which
may be more favorable than the rights of our common stock.

1

 
 
 
 
 
 
 
 
 
 
 
Provisions  of  our  Amended  and  Restated  Certificate  of  Incorporation  and  Amended  and  Restated  Bylaws  and  Delaware  Anti-
Takeover Law

Certain provisions of the DGCL and of our amended and restated certificate of incorporation and amended and restated bylaws could
have the effect of delaying, deferring or discouraging another party from acquiring control of us. These provisions, which are summarized
below,  are  expected  to  discourage  certain  types  of  coercive  takeover  practices  and  inadequate  takeover  bids  and,  as  a  consequence,  they
might also inhibit temporary fluctuations in the market price of our common stock that often result from actual or rumored hostile takeover
attempts. These provisions are also designed in part to encourage anyone seeking to acquire control of us to first negotiate with our Board of
Directors. These provisions might also have the effect of preventing changes in our management. It is possible that these provisions could
make it more difficult to accomplish transactions that stockholders might otherwise deem to be in their best interests. However, we believe
that  the  advantages  gained  by  protecting  our  ability  to  negotiate  with  any  unsolicited  and  potentially  unfriendly  acquirer  outweigh  the
disadvantages  of  discouraging  such  proposals,  including  those  priced  above  the  then-current  market  value  of  our  common  stock,  because,
among other reasons, the negotiation of such proposals could improve their terms.  

Board Composition and Filling Vacancies. Our amended and restated certificate of incorporation provides for the division of our
Board of Directors into three classes serving staggered three-year terms, with one class being elected each year. Our amended and restated
certificate of incorporation also provides that directors may be removed only for cause and then only by the affirmative vote of the holders of
75% or more of the shares then entitled to vote at an election of directors. Furthermore, any vacancy on our Board of Directors, however
occurring, including a vacancy resulting from an increase in the size of our board, may only be filled by the affirmative vote of a majority of
our directors then in office even if less than a quorum.

No Written Consent of Stockholders. Our amended and restated certificate of incorporation provides that all stockholder actions are
required to be taken by a vote of the stockholders at an annual or special meeting, and that stockholders may not take any action by written
consent in lieu of a meeting.

Meetings of Stockholders. Our amended and restated certificate of incorporation and amended and restated bylaws provide that only
a majority of the members of our Board of Directors then in office may call special meetings of stockholders and only those matters set forth
in the notice of the special meeting may be considered or acted upon at a special meeting of stockholders. Our amended and restated bylaws
limit the business that may be conducted at an annual meeting of stockholders to those matters properly brought before the meeting.

Advance  Notice  Requirements.  Our  amended  and  restated  bylaws  establish  advance  notice  procedures  with  regard  to  stockholder
proposals relating to the nomination of candidates for election as directors or new business to be brought before meetings of our stockholders.
These procedures provide that notice of stockholder proposals must be timely given in writing to our corporate secretary prior to the meeting
at which the action is to be taken.

Amendment to Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws. As required by the DGCL,
any amendment of our amended and restated certificate of incorporation must first be approved by a majority of our Board of Directors, and
if  required  by  law  or  our  amended  and  restated  certificate  of  incorporation,  must  thereafter  be  approved  by  a  majority  of  the  outstanding
shares entitled to vote on the amendment and a majority of the outstanding shares of each class entitled to vote thereon as a class, except that
the  amendment  of  the  provisions  relating  to  stockholder  action,  board  composition,  limitation  of  liability  and  the  amendment  of  our
certificate of incorporation must be approved

2

 
 
 
 
 
 
 
 
 
by not less than 75% of the outstanding shares entitled to vote on the amendment, and not less than 75% of the outstanding shares of each
class  entitled  to  vote  thereon  as  a  class.  Our  amended  and  restated  bylaws  may  be  amended  by  the  affirmative  vote  of  a  majority  of  the
directors then in office, subject to any limitations set forth in the amended and restated bylaws; and may also be amended by the affirmative
vote  of  at  least  75%  of  the  outstanding  shares  entitled  to  vote  on  the  amendment,  or,  if  our  Board  of  Directors  recommends  that  the
stockholders approve the amendment, by the affirmative vote of the majority of the outstanding shares entitled to vote on the amendment, in
each case voting together as a single class.

Delaware  Anti-Takeover  Law.  We  are  subject  to  the  provisions  of  Section  203  of  the  DGCL.  In  general,  Section  203  prohibits  a
publicly  held  Delaware  corporation  from  engaging  in  a  “business  combination”  with  an  “interested  stockholder”  for  a  three-year  period
following  the  time  that  this  stockholder  becomes  an  interested  stockholder,  unless  the  business  combination  is  approved  in  a  prescribed
manner. Under Section 203, a business combination between a corporation and an interested stockholder is prohibited unless it satisfies one
of the following conditions:

•

•

•

•

•

•

•

•

before the stockholder became interested, 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  which  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 for purposes of determining the voting stock outstanding, shares owned by persons who are directors and also officers,
and employee stock plans, in some instances; or

at  or  after  the  time  the  stockholder  became  interested,  the  business  combination  was  approved  by  the  board  of  directors  of  the
corporation and authorized at an annual or special meeting of the stockholders by the affirmative vote of at least two-thirds of the
outstanding voting stock which is not owned by the interested stockholder.

Section 203 defines a business combination to include:

any merger or consolidation involving the corporation and the interested stockholder;

any  sale,  transfer,  lease,  pledge  or  other  disposition  involving  the  interested  stockholder  of  10%  or  more  of  the  assets  of  the
corporation;

subject to exceptions, any transaction that results in the issuance or transfer by the corporation of any stock of the corporation to
the interested stockholder;

subject  to  exceptions,  any  transaction  involving  the  corporation  that  has  the  effect  of  increasing  the  proportionate  share  of  the
stock of any class or series of the corporation beneficially owned by the interested stockholder; and

the  receipt  by  the  interested  stockholder  of  the  benefit  of  any  loans,  advances,  guarantees,  pledges  or  other  financial  benefits
provided by or through the corporation.

In general, Section 203 defines an interested stockholder as any entity or person beneficially owning or having owned in the past
three  years  15%  or  more  of  the  outstanding  voting  stock  of  the  corporation  and  any  entity  or  person  affiliated  with  or  controlling  or
controlled by the entity or person.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exclusive  Jurisdiction  of  Certain  Actions.  Our  amended  and  restated  bylaws  provide  that,  unless  we  consent  in  writing  to  the
selection of an alternative forum, the Court of Chancery of the State of Delaware shall be the sole and exclusive forum for (i) any derivative
action  or  proceeding  brought  on  our  behalf,  (ii)  any  action  asserting  a  claim  of  breach  of  a  fiduciary  duty  owed  by  any  of  our  directors,
officers or other employees to us or our stockholders, (iii) any action asserting a claim arising pursuant to any provision of the DGCL, our
amended  and  restated  certificate  of  incorporation  or  our  amended  and  restated  bylaws,  or  (iv)  any  action  asserting  a  claim  against  us
governed by the internal affairs doctrine. Although we believe this provision benefits us by providing increased consistency in the application
of Delaware law in the types of lawsuits to which it applies, the provision may have the effect of discouraging lawsuits against our directors
and officers. This choice of forum provision does not apply to suits brought to enforce a duty or liability created by the Securities Act of
1933, as amended, or the Exchange Act, or any other claim for which the federal courts have exclusive jurisdiction.

This choice of forum provision may limit a stockholder’s ability to bring certain claims in a judicial forum that it finds favorable for
disputes  with  us  or  any  of  our  directors,  officers,  other  employees  or  stockholders,  which  may  discourage  lawsuits  with  respect  to  such
claims,  although  our  stockholders  will  not  be  deemed  to  have  waived  our  compliance  with  federal  securities  laws  and  the  rules  and
regulations thereunder. If a court were to find this choice of forum provision to be inapplicable or unenforceable in an action, we may incur
additional  costs  associated  with  resolving  such  action  in  other  jurisdictions,  which  could  adversely  affect  our  business  and  financial
condition.
Listing

Our common stock is listed on the Nasdaq Capital Market under the symbol “LIFE.”

Transfer Agent and Registrar

The transfer agent and registrar for our common stock is American Stock Transfer & Trust Company, LLC. The transfer agent and

registrar’s address is 6201 15th Avenue, Brooklyn, NY 11219.

4

 
 
 
 
 
 
 
 
Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements:

(1) Registration Statements (Form S-3 Nos. 333-220463 and 333-231658) of aTyr Pharma, Inc.,

(2) Registration Statement (Form S-8 No. 333-203955) pertaining to ATYR PHARMA, INC. 2014 STOCK PLAN, ATYR PHARMA,
INC. 2015 STOCK OPTION AND INCENTIVE PLAN, and the ATYR PHARMA, INC. 2015 EMPLOYEE STOCK PURCHASE PLAN,

(3) Registration Statements (Form S-8 Nos. 333-210543 and 333-223865) pertaining to the ATYR PHARMA, INC. 2015 STOCK
OPTION AND INCENTIVE PLAN, and the ATYR PHARMA, INC. 2015 EMPLOYEE STOCK PURCHASE PLAN, and

(4) Registration Statements (Form S-8 Nos. 333-216880 and 333-231594) pertaining to the ATYR PHARMA, INC. 2015
STOCK OPTION AND INCENTIVE PLAN, the ATYR PHARMA, INC. 2015 EMPLOYEE STOCK PURCHASE PLAN,
and the NON-QUALIFIED STOCK OPTION INDUCEMENT AWARD;

of our report dated March 26, 2020, with respect to the consolidated financial statements of aTyr Pharma, Inc. included in this Annual Report
(Form 10-K) of aTyr Pharma, Inc. for the year ended December 31, 2019.

/s/ Ernst & Young LLP
San Diego, California
March 26, 2020

 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO RULE 13a-14(a) AND 15d-14(a) OF THE SECURITIES EXCHANGE ACT,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 31.1

I, Sanjay S. Shukla, certify that:

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

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

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

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for
the 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 provided 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(s) 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 26, 2020

/s/ Sanjay S. Shukla
Sanjay S. Shukla, M.D., M.S.
President, Chief Executive Officer and Director
(Principal Executive Officer)

 
 
 
 
 
CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) AND 15d-14(a) OF THE SECURITIES EXCHANGE ACT,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 31.2

I, Jill M. Broadfoot, certify that:

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

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

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

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for
the 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 provided 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(s) 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 26, 2020

/s/ Jill M. Broadfoot
Jill M. Broadfoot
Chief Financial Officer
(Principal Financial and Accounting Officer)

 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report on Form 10-K of aTyr Pharma, Inc. (the “Company”) for the period ended December 31, 2019, as filed with

the Securities and Exchange Commission on the date hereof (the “Report”), I, Sanjay S. Shukla, President and 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.

Exhibit 32.1

Date:  March 26, 2020

/s/ Sanjay S. Shukla

Sanjay S. Shukla, M.D., M.S.
President, Chief Executive Officer
(Principal Executive Officer)

The foregoing certification is being furnished solely to accompany the Report pursuant to 18 U.S.C. § 1350, and is not being filed for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made
before or after the date hereof, regardless of any general incorporation language in such filing. A signed original of this written statement required by
Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff
upon request.

 
 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002)

In connection with the Annual Report on Form 10-K of aTyr Pharma, Inc. (the “Company”) for the period ended December 31, 2019, as filed with
the Securities and Exchange Commission on the date hereof (the “Report”), I, Jill M. Broadfoot, 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.

Exhibit 32.2

Date: March 26, 2020

/s/ Jill M. Broadfoot
Jill M. Broadfoot
Chief Financial Officer
(Principal Financial and Accounting Officer)

The foregoing certification is being furnished solely to accompany the Report pursuant to 18 U.S.C. § 1350, and is not being filed for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made
before or after the date hereof, regardless of any general incorporation language in such filing. A signed original of this written statement required by
Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff
upon request.