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Marker Therapeutics, Inc.

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FY2019 Annual Report · Marker Therapeutics, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☒

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

For the Fiscal Year Ended December 31, 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: 001-37939

MARKER THERAPEUTICS, INC.
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation)

3200 Southwest Freeway, Suite 2240
Houston, Texas
(Address of principal executive offices)

(713) 400-6400
(Telephone Number) 

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

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

Trading Symbol(s)
MRKR

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

45-4497941
(IRS Employer Identification No.)

77027
(Zip code)

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

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 of Section 15(d) of the Act. Yes ☐  No ☒

Indicate by check mark whether the registrant (1) 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 checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an
emerging  growth  company.  See  the  definitions  of  “large  accelerated  filer,”  accelerated  filer”,  “smaller  reporting  company,”  and  “emerging  growth
company” in Rule 12b-2 of the Exchange Act.

  Large accelerated filer
  Non-accelerated filer

☐ 
☐ 

Accelerated filer
Smaller reporting company
Emerging growth company

☒
☒
☐

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

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant as of June 28, 2019 (the last day of the
registrant’s most recently completed second fiscal quarter) based on the closing sale price of $7.92 as reported on the Nasdaq Capital Market as of that date
was approximately $198,900,000.

The registrant had 46,532,522 shares of common stock outstanding as of March 9, 2020.

Documents Incorporated By Reference

Portions  of  the  registrant’s  proxy  statement  relating  to  registrant’s  2020  Annual  Meeting  of  Stockholders  (the  “Proxy  Statement”)  to  be  filed  with  the
Securities and Exchange Commission pursuant to Regulation 14A, not later than 120 days after the close of the registrant’s fiscal year, are incorporated by
reference in Part III of this Annual Report on Form 10-K. Except with respect to information specifically incorporated by reference in this Annual Report
on Form 10-K, the Proxy Statement is not deemed to be filed as part of this Annual Report on Form 10-K. 

 
 
 
 
 
 
 
 
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.

FORWARD LOOKING STATEMENTS

TABLE OF CONTENTS

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

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 
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 

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FORWARD LOOKING STATEMENTS

This annual report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 that involve substantial
risks and uncertainties. The forward-looking statements are contained principally in Part I, Item 1: "Business," Part I, Item 1A: "Risk Factors," and Part 2,
Item 7: "Management's Discussion and Analysis of Financial Condition and Results of Operations," but are also contained elsewhere in this annual report.
Any statements contained herein that are not statements of historical fact may be deemed to be forward-looking statements. In some cases, you can identify
forward-looking  statements  by  terminology  such  as  “may”,  “will”,  “should”,  “expect”,  “plan”,  “intend”,  “anticipate”,  “believe”,  “estimate”,  “predict”,
“potential” or “continue”, the negative of such terms or other comparable terminology. These statements speak only as of the date of this Annual Report
and  involve  known  and  unknown  risks,  uncertainties  and  other  important  factors  that  may  cause  our  actual  results,  performance  or  achievements  to  be
materially different from any future results, performance or achievements expressed or implied by the forward-looking statements. We have based these
forward-looking  statements  largely  on  our  current  expectations  and  projections  about  future  events  and  financial  trends  that  we  believe  may  affect  our
business, financial condition and results of operations.  Forward-looking statements in this annual report include statements as to:

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the  timing,  progress  and  results  of  clinical  trials  of  MultiTAA-specific  T  cell  therapies  and  our  other  product  candidates,  including  statements
regarding the timing of initiation and completion of preclinical studies or clinical trials or related preparatory work, the period during which the
results of the trials will become available and our research and development programs;

the timing of any submission of filings for regulatory approval of product candidates and our ability to obtain and maintain regulatory approvals
for product candidates for any indication;

our ability to successfully commercialize product candidates;

our expectations regarding the potential benefits, activity, effectiveness and safety of product candidates; 

our expectations regarding the size of the patient populations, market acceptance and opportunity for and clinical utility of product candidates, if
approved for commercial use;

our manufacturing capabilities and strategy, including the ease, scalability and commercial viability of our manufacturing methods and processes;

our expectations regarding the scope of any approved indications for product candidates;

the potential benefits of and our ability to maintain our relationships and collaborations with the Baylor College of Medicine and other potential
collaboration or strategic relationships;

our ability to use the MultiTAA-specific T cell platform to develop future product candidates;

our estimates of our expenses, ongoing losses, future revenue, capital requirements and our needs for or ability to obtain additional funding;

our ability to identify, recruit and retain key personnel;

our ability to protect and enforce our intellectual property position for our product candidates, and the scope of such protection;

our financial performance;

our competitive position and the development of and projections relating to our competitors or our industry; and

the impact of laws and regulations.

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You should refer to "Item 1A. Risk Factors" in this annual report for a discussion of important factors that may cause our actual results to differ materially
from those expressed or implied by our forward-looking statements. As a result of these factors, we cannot assure you that the forward-looking statements
in this annual report will prove to be accurate. Furthermore, if our forward-looking statements prove to be inaccurate, the inaccuracy may be material. In
light of the significant uncertainties in these forward-looking statements, you should not regard these statements as a representation or warranty by us or
any other person that we will achieve our objectives and plans in any specified time frame, or at all. The forward-looking statements in this annual report
represent our views as of the date of this annual report. We anticipate that subsequent events and developments may cause our views to change. However,
while we may elect to update these forward-looking statements at some point in the future, we undertake no obligation to publicly update any forward-
looking statements, whether as a result of new information, future events or otherwise, except as required by law. You should, therefore, not rely on these
forward-looking statements as representing our views as of any date subsequent to the date of this annual report.

You should read this annual report and the documents that we reference in this annual report and have filed as exhibits to this annual report completely and
with the understanding that our actual future results may be materially different from what we expect. We qualify all of our forward-looking statements by
these cautionary statements.

In this report all references to (i) “Marker” “we,” “us,” “our” or the “Company” mean Marker Therapeutics, Inc. and its wholly-owned subsidiaries, Marker
Cell Therapy, Inc. and GeneMax Pharmaceuticals, Inc., which wholly owns GeneMax Pharmaceuticals Canada Inc., unless the context otherwise requires;
(ii) “SEC” refers to the Securities and Exchange Commission; (iii) “Securities Act” refers to the United States Securities Act of 1933, as amended; (iv)
“Exchange Act” refers to the United States Securities Exchange Act of 1934, as amended; and (v) all dollar amounts refer to United States dollars unless
otherwise indicated.

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ITEM 1. BUSINESS

Overview

PART I

We  are  a  clinical-stage  immuno-oncology  company  specializing  in  the  development  and  commercialization  of  novel  T  cell-based  immunotherapies  and
innovative peptide-based vaccines for the treatment of hematological malignancies and solid tumor indications. We developed our lead product candidates
from our MultiTAA-specific T cell technology, which is based on the selective expansion of non-engineered, tumor-specific T cells that recognize tumor
associated antigens, or TAAs, which are tumor targets, and then kill tumor cells expressing those targets. These T cells are designed to recognize multiple
tumor targets to produce broad spectrum anti-tumor activity. We are advancing two pipelines of product candidates as part of our MultiTAA-specific T cell
program: the autologous T cells for the treatment of lymphoma, multiple myeloma, or MM, and selected solid tumors and the allogeneic T cells for the
treatment of acute myeloid leukemia, or AML, and acute lymphoblastic leukemia, or ALL. Because we do not genetically engineer the MultiTAA-specific
T  cell  therapies,  we  believe  that  our  product  candidates  are  easier  and  less  expensive  to  manufacture,  with  reduced  toxicities,  than  current  engineered
chimeric antigen receptor, or CAR-T, and T cell receptor-based therapies and may provide patients with meaningful clinical benefit. We are also developing
innovative peptide-based immunotherapeutic vaccines for the treatment of metastatic solid tumors.

We are pursuing post-transplant AML as the lead indication for our first company-sponsored MultiTAA-specific T cell program. The MultiTAA-specific T
cell  therapy  has  been  well  tolerated  in  an  ongoing  Phase  1/2  clinical  trial  conducted  by  our  strategic  partner  Baylor  College  of  Medicine,  or  BCM. As
reported in March 2019, eleven of the thirteen patients in the adjuvant disease setting dosed with the MultiTAA-specific T cell therapy after receiving an
allogeneic stem cell transplant survived, ranging from 6 weeks to 2.5 years post-infusion, with nine of these remaining patients in continuing complete
remission, or CCR. Survival of the six patients with active disease ranged from 4 to 21 months, as compared to a historical survival rate of approximately
4.5 months for patients who receive the standard of care post-transplant.

We submitted an investigational new drug, or IND, application to the United States Food and Drug Administration, or the FDA to initiate a Phase 2 clinical
trial of MultiTAA-specific T cell therapy, which we refer to as MT-401, in post-allogeneic hematopoietic stem cell transplant patients with AML in both the
adjuvant and active disease setting, which may become pivotal pending the results of the interim analysis. The dose administered in this multicenter trial is
the current maximum tolerated dose from the ongoing Phase 1/2 trial. In the adjuvant setting, patients will be randomized to either MultiTAA-specific T
cell therapy at approximately 90 days post-transplant versus standard of care observation, while the active disease patients will receive MT-401 following
relapse post-transplant as part of a single-arm group. In February 2020, we announced that the FDA has permitted us to initiate our Phase 2 clinical trial
beginning with a safety lead-in portion of the trial.

We  recently  reported  interim  data  for  an  ongoing  Phase  1/2  clinical  trial  of  the  MultiTAA-specific  T  cell  therapy  for  the  treatment  of  pancreatic
adenocarcinoma being conducted by BCM. In this trial, we have observed a clinical benefit correlated with the post-infusion detection of tumor-reactive T
cells in patient peripheral blood and within tumor biopsy samples in patients in the tumor-resection arm of the trial. These T cells exhibited activity against
both targeted antigens and non-targeted TAAs, indicating induction of antigen spreading. To date, we have not observed any cytokine release syndrome or
neurotoxicity in this trial.

We are also evaluating the MultiTAA-specific T cell therapies in a Phase 2 clinical trial for the treatment of breast cancer and in Phase 1 clinical trials for
the  treatment  of  ALL,  lymphoma,  MM  and  sarcoma,  all  of  which  are  being  conducted  by  BCM.  As  of  December  2019,  the  MultiTAA-specific  T  cell
therapies have been generally well tolerated by all of the patients enrolled in clinical trials in hematological and solid tumor indications with no incidents of
cytokine release syndrome or neurotoxicity, which are frequently associated with CD19 CAR-T therapies. Based on our observations in clinical trials in
AML, pancreatic cancer, lymphoma, ALL and MM, we believe that the MultiTAA-specific T cell therapies have the potential to mediate a meaningful anti-
tumor effect, as well as significant in vivo expansion of T cells. We may initiate additional Phase 2 clinical trials investigating other indications in 2020 in
addition to our planned Phase 2 trial in post-transplant AML patients.

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We  believe  that  our  therapies  present  promising  innovations  in  immuno-oncology.  We  developed  the  MultiTAA-specific  T  cell  therapy  in  collaboration
with the Cell and Gene Therapy Center at BCM, which was founded by Dr. Malcolm K. Brenner, M.D., Ph.D., a recognized pioneer in immuno-oncology.
BCM  remains  an  important  strategic  partner  and  conducts  early-stage  clinical  trials  of  the  MultiTAA-specific  T  cell  therapies  pursuant  to  a  sponsored
research  agreement.  Our  cell  therapy  founders  include  Drs.  Brenner,  Ann  Leen,  Ph.D.,  Juan  Vera,  M.D.,  Helen  Heslop,  M.D.,  DSc  (Hon)  and  Cliona
Rooney,  Ph.D.,  who  all  have  significant  experience  in  this  field.  Drs.  Brenner,  Heslop,  Rooney,  James  P.  Allison  and  Padmanee  Sharma  serve  on  our
Scientific Advisory Board.

Pipeline

Our clinical-stage pipeline, including clinical trials being conducted by BCM and other partners, is set forth below.

Recent Developments

AML Clinical Program Update

In February 2020, we announced that the FDA lifted the clinical hold on the Phase 2 clinical trial investigating the safety and efficacy of MT-401 for the
treatment of patients with AML post-transplant permitting us to initiate the trial with the safety lead-in portion that is expected to enroll approximately six
patients. Three patients will be dosed with MT-401 manufactured using the legacy reagent used in the Phase 1 trial, and three patients will be dosed with
MT-401 manufactured using a reagent from an alternative supplier. We anticipate using this supplier for clinical and commercial supply of MT-401. The
FDA placed a partial clinical hold on the trial for the use of the MT-401 product manufactured using one of the reagents supplied by the alternative supplier
until the final data and certificate of analysis for the reagent are reviewed and accepted by the FDA. We currently estimate that the alternative supplier will
deliver the final reagent, along with the final data and certificate of analysis required by the FDA, by the end of the second quarter of 2020. During the
second  half  of  2020,  we  anticipate  completing  enrollment  of  the  first  three  patients  and  submission  of  both  the  final  technical  specifications  and
comparability data of the new reagents to the FDA, the latter of which would satisfy the requirements for lifting the partial hold on the clinical trial. Given
this expected timing, we do not currently expect the partial clinical hold to significantly impact site and patient enrollment of the Phase 2 trial.

The safety lead-in will be followed by the 160-patient randomized portion of the trial at approximately 20 transplant centers. Group 1 will comprise 120
adjuvant  (disease-free)  patients,  with  the  primary  endpoint  of  relapse-free  survival  of  patients  receiving  MT-401  versus  a  control  group.  Group  2  will
comprise 40 active disease patients in a single arm, with primary endpoints of complete remission and duration of complete remission.

Our Strategy

Our goal is to be the leader in the development and commercialization of transformative immunotherapies for the treatment of hematological malignancies
and solid tumors. We are developing a portfolio of highly differentiated T cell therapies utilizing the MultiTAA-specific T cell platform that we believe
have  the  potential  to  significantly  disrupt  the  current  cell  therapy  landscape,  while  substantially  improving  survival  and  quality  of  life  for  patients  with
cancers.

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The key elements of our strategy include:

·

Expedite clinical development, regulatory approval, and commercialization of our lead product candidates.

Based  on  the  results  of  the  Phase  1  clinical  trials  of  the  MultiTAA-specific  T  cell  therapies  conducted  at  BCM,  we  plan  to  advance  our  lead  product
candidates into Phase 2 clinical trials and facilitate the initiation of company-sponsored clinical trials. We are pursuing post-transplant AML as the lead
indication for the MultiTAA-specific T cell program. During the second half of 2020, we expect to complete the safety lead-in portion of our Phase 2 trial
in post-transplant AML and satisfy the FDA’s other requirements for lifting the partial hold on the clinical trial.

We plan to initiate in the future additional clinical trials in other tumor types based on emerging data. We anticipate that product manufacturing in support
of those clinical trials will be conducted at BCM’s Good Manufacturing Practices, or GMP, cell manufacturing facility.

In  2020,  we  expect  to  begin  the  technology  transfer  process  and  begin  the  planning  and  implementation  of  an  additional  GMP  manufacturing  capacity
capable of supporting our manufacturing needs with respect to potentially pivotal trials. If the results of our Phase 2 clinical trials are positive, we intend to
explore  potential  avenues  to  achieve  regulatory  approval  for  the  use  of  our  products  in  these  indications,  including  any  potential  avenues  for  obtaining
accelerated approval.

·

Continue  to  collaborate  with  our  partners  and  increase  our  internal  research  and  development  activities  to  improve  and  develop  adoptive  cell
therapy technologies.

We are party to a strategic alliance with BCM, pursuant to which we will sponsor selected research at BCM in support of our technology. In conjunction
with this strategic alliance, BCM will conduct selected Phase 1 and Phase 2 clinical trials of our product candidates. If data from these early clinical trials
are positive, we will consider the therapeutic and commercial potential for such therapies to be advanced as new product candidates for us.

In addition, we plan to use BCM facilities and our company laboratories to enable the process development required to support the Phase 2 clinical trials of
our  product  candidates.  We  plan  to  invest  in  our  own  research  and  development  and  chemistry,  manufacturing  and  controls,  or  CMC,  capabilities  to
enhance our ability to conduct process development to optimize our manufacturing process, product quality and commercial scalability.

·

Invest in our platform to maximize the beneficial outcomes for cancer patients.

We plan to explore new product opportunities by increasing and/or customizing the antigens we target to expand the indications in which the MultiTAA-
specific T cell products will be efficacious, including solid tumors or other hematologic malignancies. Additionally, our research and development efforts
may include the exploration of different doses and/or frequency of dosing and the relationship of these factors with potential therapeutic benefit.

·

Leverage our relationships with our founding institutions, scientific founders and other scientific advisors.

Our world-renowned scientific founders and scientific advisors have made seminal contributions to major discoveries in the field of immuno-oncology, and
have significant experience in oncology, immunology and cell therapy. We intend to significantly leverage the knowledge, experience and advice of our
scientific founders and advisors, as well as the institutional expertise of BCM, the Mayo Foundation and our other major institutional partners, to advance
our therapies through the clinic and into commercialization.

We are in the process of evaluating the peptide vaccine therapeutic products and programs to determine the future strategy and the proper allocation of our
resources to best maximize stockholder value. In conjunction with this evaluation process we may de-emphasize or terminate certain vaccine therapeutic
products or programs. Such strategic review and evaluations are a priority and an important part of our ongoing operations.

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Background and History of Cancer Immunotherapies

Despite advances in options for treatment, cancer continues to be one of the main causes of death in developed countries. Historically, cancer therapy has
been constrained to surgery, radiation, and chemotherapy. More recently, advances in the understanding of the immune system’s role in cancer surveillance
have led to immunotherapy becoming an important treatment approach. Cancer immunotherapy began with treatments that nonspecifically activated the
immune system and had limited efficacy and/or significant toxicity. In contrast, newer immunotherapy treatments activate specific, potent immune cells,
leading to improved safety and efficacy. Within the immunotherapy category, treatments have included vaccines, cytokine therapies, antibody therapies,
and adoptive cell therapies.

In  1996,  Dr.  Dana  Leach,  Dr.  Matthew  Krummel  and  Dr.  James  Allison  reported  that  monoclonal  antibodies,  or  mAbs,  blocking  CTLA-4  could  treat
tumors  in  animal  models.  Subsequently,  mAbs  that  targeted  CTLA-4  and  PD-1  became  known  as  immune  checkpoint  inhibitors,  or  ICIs.  Immune
checkpoints are a means by which cancer cells inhibit or turn down the body’s immune response to cancer. By interfering with these cloaking mechanisms,
ICIs  have  shown  an  ability  to  activate  T  cells,  shrink  tumors,  and  improve  patient  survival.  Recent  clinical  data  from  checkpoint  inhibitors  such  as
ipilimumab,  nivolumab  and  pembrolizumab  have  confirmed  both  the  validity  of  this  approach  and  the  importance  of  T  cells  as  promising  tools  for  the
treatment of cancer.

Despite  these  many  advances,  there  persists  a  significant  unmet  need  in  cancer  therapeutics.  We  believe  that  the  use  of  human  cells  as  a  therapeutic
modality to re-engage the immune system will be the next significant advancement in the treatment of cancer. These cellular therapies may avoid the long-
term  side  effects  associated  with  current  treatments  and  have  the  potential  to  be  effective  regardless  of  the  type  of  previous  treatments  patients  have
experienced.

T Cell Therapy Overview

The  field  of  adoptive  cell  transfer  is  currently  comprised  primarily  of  CAR  and  TCR  engineered  T  cells  and  has  emerged  from  principles  of  basic
immunology to become a paradigm-shifting clinical immunotherapy. T cell therapy has evolved as one of the most promising branches of immunotherapy.
T cell immunotherapy involves the infusion of T cells into a patient. Immune cells used for immunotherapy treatments can either be collected from the
patient  (autologous)  or  harvested  from  a  donor  (allogeneic).  The  cells  are  retrieved  and  either  genetically  modified  to  express  tumor-specific  CARs  or
TCRs or mixed with specific antigens. The cells are then cultured to proliferate, and the proliferated cells are infused into the patient. Upon infusion, the
cells can target and eliminate cancerous cells. Unlike chemotherapy, which is unable to distinguish between healthy and malignant cells, T cells produced
for immunotherapy can selectively attack cancer cells that express the target antigen(s). This leads to a more effective treatment platform with fewer side
effects. Some of these infused T cells may remain in the body for long periods, providing immunological memory, thus leading to longer and more durable
responses.

TCRs and CARs have distinct signaling properties and antigen sensitivities. TCRs recognize peptide fragments from proteins expressed either inside the
cell or on the cell surface, which are presented to T cells via major histocompatibility complex molecules. CARs are programmed to recognize a specific
cell surface protein. Because CARs are specific for a single antigen, or more precisely a single epitope within the single antigen, they are very narrowly
focused and have limitations. When a CAR-T cell product is applied to a specific antigen of a heterogeneous disease, CAR-T cells may leave behind tumor
cells that do not express the target antigen, which can lead to tumor relapse due to immune escape.

Our approach is to avoid genetic engineering by relying upon the native T cell receptor, which has evolved over millions of years to provide T cells with an
exquisite capacity to recognize and kill cancer cells. Use of the native T cell receptor is the bedrock of our versatile immunotherapy, which is intended to
provide  a  cost-effective  and  non-toxic  strategy  to  target  multiple  tumor  antigens  and  lead  to  durable  responses.  The  process  entails  expanding  tumor-
specific T cells from patients (autologous), or a patient’s hematopoietic stem cell donor (allogeneic). This is achieved by in vitro manipulation consisting of
co-culturing a patient’s or donor’s antigen presenting cells with patient (or donor) peripheral blood mononuclear cells, or PBMCs, respectively. As a source
of antigen, we use overlapping peptide libraries spanning each of several immunogenic target antigens that are typically associated with certain types of
cancer. These peptides are 15 amino acids in length, overlapping by 11 amino acids and span the entire length of each of the target antigens. This typical
footprint of peptides allows us to induce both CD4+ (helper) and CD8+ (cytotoxic) T cells. Following manufacture, these cells are frozen and stored for
later infusion. Once infused, the natural characteristics of T cells take over and the T cells multiply in quantity, forming an army of T cells that kill the
targeted cancer cells.

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We  have  observed  evidence  of  “epitope  spreading”  in  our  clinical  trials,  suggesting  that  the  MultiTAA-specific  T  cell  therapy  is  inducing  an  enhanced
response by the patient’s own T cells (specific for an expanded set of tumor-associated antigens beyond those targeted by the infused product). Correlative
analyses show expansion of endogenous T cells, other than those present in the infused product, in the months following infusion. This phenomenon, also
known as “antigen spreading,” is potentially important in generating a deep and durable response for a patient because it enables the killing of tumors that
do  not  express  any  of  the  antigens  initially  targeted  by  our  therapy  and  could  be  due  to  the  lack  of  lymphodepletion  that  allows  recruitment  of  the
endogenous immune system for anti-tumor activity.

The MultiTAA-Specific T Cell Therapies

In collaboration with BCM, we are advancing two MultiTAA-specific T cell therapies through clinical development:

·

·

Autologous  MultiTAA-specific  T  cell  therapies  target  the  NY-ESO-1,  PRAME,  MAGE-A4,  Survivin  and  SSX2  antigens.  We  recently  reported
updated clinical data from BCM’s Phase 1/2 clinical trial of the autologous MultiTAA therapy for the treatment of patients with pancreatic cancer,
and we are currently evaluating these therapies for the treatment of patients with lymphoma, MM and other selected solid tumors in Phase 1 trials.

Allogeneic MultiTAA-specific T cell therapies target the WT1, NY-ESO-1, PRAME, and Survivin antigens. The stem cell transplant donor is used
as  the  source  of  the  cells  manufactured  for  our  allogeneic  therapies.  We  are  pursuing  post-transplant  AML  as  the  lead  indication  for  the
MultiTAA-specific T cell program using our allogeneic therapies.

While the blood source and the antigens for stimulation differ between the autologous and allogeneic therapies, the manufacturing process for each product
is identical.

Cancers are heterogeneous in their expression of antigens. Tumors generally consist of individual cancer cells expressing different antigens, and each of
those antigens can be present at a different level that can change over time. Therapies targeting only a single antigen are vulnerable to evolutionary escape
mechanisms.

While  single-antigen  specific  therapy  can  eliminate  all  the  tumor  cells  expressing  the  targeted  antigen,  the  residual  tumor  cells  that  do  not  express  that
antigen  may  survive  and  expand.  In  addition,  tumor  cells  may  also  downregulate  or  mutate  the  targeted  antigen,  thus  becoming  invisible  to  the  T  cell
therapy. Both phenomena create a transformed tumor that is impervious to that therapy. This process is referred to as antigen-negative tumor escape.

Our solution to the problem of tumor heterogeneity is the development of T cell products that simultaneously attack multiple tumor-expressed antigens and
thereby enable more complete initial tumor targeting, thus minimizing the subsequent opportunity for the cancer to engage escape mechanisms. Of note,
data suggest that this strategy may be responsible for recruitment and activation of unique cancer-killing cells from the patient’s own immune repertoire to
participate in cancer eradication, further minimizing the possibility for tumor cell escape.

5

 
 
 
 
 
 
 
 
 
 
 
 
 
We  believe  our  proprietary  MultiTAA-specific  T  cell  platform  may  have  meaningful  advantages  over  current  CAR  and  TCR-engineered  cell  therapy
approaches. Compared to current gene-modified T cell therapies, the MultiTAA-specific T cell product candidates are characterized by the following:

·

Clinical benefits observed in early-stage clinical trials in multiple cancer indications.

Based on our observations in clinical trials in AML, pancreatic cancer, lymphoma, ALL and MM, we believe that the MultiTAA-specific T cell therapies
have the potential to mediate a meaningful anti-tumor effect, as well as significant in vivo expansion of T cells. For example, in BCM’s Phase 1 clinical
trial in lymphoma, there were complete responses, or CRs, in six of the fifteen evaluable patients with active disease. Significantly, no patient with a CR
has subsequently relapsed with disease, whereas typically 30% or more of patients with CR in reported CAR-T studies relapse within one year. In patient
results to date in this trial, observed therapeutic responses appear to be highly durable, with some patients being relapse-free beyond five years.

·

Non-gene modified.

Unlike  CAR  and  TCR-based  approaches,  our  MultiTAA-specific  T  cell  therapy  does  not  require  genetic  modification  of  T  cells,  a  costly  and  complex
process that significantly complicates the manufacturing of a patient product. We believe our MultiTAA-specific T cell therapy can be manufactured at a
fraction of the cost of a gene-modified T cell product, with substantially reduced complexity of manufacturing.

·

No need for lymphodepletion before infusion.

Unlike  CAR-T  therapies,  which  require  lymphodepletion  of  a  patient’s  existing  T  cells  so  that  they  will  not  compete  with  the  infused  therapy,  the
MultiTAA-specific T cell therapies work with the natural capabilities of T cells to target cancer and do not require lymphodepletion prior to infusion.

·

Low incidence rate of adverse events.

As  of  December  2019,  the  MultiTAA-specific  T  cell  therapy  has  been  generally  well  tolerated  by  all  of  the  patients  enrolled  in  clinical  trials  in
hematological and solid tumor indications with no incidences of cytokine release syndrome or neurotoxicity. In these trials, there has been only one Grade
3  adverse  reaction  considered  possibly  related  to  the  therapy.  This  appears  to  compare  favorably  with  published  CD19  CAR-T  studies  that  have  been
associated  with  substantial  tolerability  concerns,  including  one  Phase  1  trial  in  which  95%  of  patients  had  Grade  3  or  higher  adverse  events  during
treatment.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

Appears to drive endogenous immune responses.

In  our  clinical  trials,  we  have  observed  evidence  of  “epitope  spreading”  in  the  treated  patients,  meaning  that  the  MultiTAA-specific  T  cell  therapy  is
potentially inducing an enhanced response by the patient’s own T cells (specific for an expanded set of tumor-associated antigens beyond those targeted by
the infused product). Correlative analyses show expansion of endogenous T cells, other than those present in the infused product, in the months following
infusion. This phenomenon, also known as “antigen spreading,” is potentially important in generating a deep and durable response for a patient, because it
enables the killing of tumors that do not express any of the antigens initially targeted by our therapy and could be due to the lack of lymphodepletion that
allows recruitment of the endogenous immune system for anti-tumor activity.

·

Capable of addressing a broad repertoire of cancer cells.

While  CAR-T  and  TCR  therapies  generally  target  a  single  epitope,  our  manufacturing  process  selects  for  T  cells  that  are  specific  for  multiple  peptides
derived from several targeted antigens. Deep gene sequencing of our products shows that a typical patient dose usually consists of approximately 4,000
unique T cell clonotypes, some of which target up to five different tumor-associated antigens. The five antigen targets can be recognized by a very wide
range of T cells, which we believe facilitates robust killing of targeted cancer cells.

MT-401 for the Treatment of Post-Transplant AML

We have submitted an IND to the FDA to initiate a Phase 2 clinical trial in post-allogeneic hematopoietic stem cell transplant patients with AML in both
the adjuvant and active disease setting, which may become pivotal pending the results of the interim analysis. The dose administered in this multicenter
trial is the current maximum tolerated dose from the Phase 1/2 trial. In the adjuvant setting, patients will be randomized to either MT-401 at approximately
90 days post-transplant versus standard of care observation, while the active disease patients will receive MT-401 following relapse post-transplant as part
of a single-arm group.

In February 2020, we announced that the FDA lifted the clinical hold on the Phase 2 trial and has permitted us to initiate the trial, beginning with a safety
lead-in portion that is expected to enroll approximately six patients. Three patients will be dosed with MT-401 manufactured using the legacy reagent used
in  the  Phase  1  trial,  and  three  patients  will  be  dosed  with  MT-401  manufactured  using  a  reagent  from  an  alternative  supplier.  We  anticipate  using  this
supplier for clinical and commercial supply of MT-401. The FDA placed a partial clinical hold on the trial for the use of the MT-401 product manufactured
using one of the reagents supplied by the alternative supplier until the final data and certificate of analysis for the reagent are reviewed and accepted by the
FDA. We currently estimate that the alternative supplier will deliver the final reagent, along with the final data and certificate of analysis required by the
FDA,  by  the  end  of  the  second  quarter  of  2020.  We  anticipate  to  complete  enrollment  of  the  first  three  patients  and  submission  of  the  final  technical
specifications and comparability data of the new reagents to the FDA during the second half of 2020, thereby satisfying the requirements for lifting the
partial  hold  on  the  clinical  trial.  Given  this  expected  timing,  we  do  not  currently  expect  the  partial  clinical  hold  to  significantly  impact  site  and  patient
enrollment of the Phase 2 trial.

The safety lead-in will be followed by the 160-patient randomized portion of the trial at approximately 20 transplant centers. Group 1 will comprise 120
adjuvant  (disease-free)  patients,  with  the  primary  endpoint  of  relapse-free  survival  of  patients  receiving  MT-401  versus  a  control  group.  Group  2  will
comprise 40 active disease patients in a single arm, with primary endpoints of complete remission and duration of complete remission.

Clinical Development of Our MultiTAA-Specific T Cell Therapies by BCM

The following clinical trials are being conducted by BCM pursuant to our strategic alliance. If data from these early clinical trials are positive, we will
consider  the  therapeutic  and  commercial  potential  for  such  therapies  to  be  advanced  as  new  product  candidates  for  us.  In  each  trial,  correlative  studies
showed  significant  expansion  of  MultiTAA-specific  T  cells,  as  well  as  significant  evidence  of  epitope  spreading  with  expansion  of  endogenous  T  cells
specific for tumor-associated antigens that were not targeted by the MultiTAA-specific T cell therapy.

7

 
 
 
 
 
 
 
 
 
 
 
 
Acute Myeloid Leukemia

We are pursuing post-transplant AML as the lead indication for the MultiTAA-specific T cell program. Currently, available treatments for post-transplant
AML patients are limited and include donor lymphocyte infusion, which has an approximately 15% overall response rate but a 30% to 50% risk of severe
and debilitating graft-versus-host disease. The five-year mortality rate for patients who receive an allogeneic hematopoietic stem cell transplant exceeds
50%, and patients who relapse after a transplant have a survival expectation of approximately 4.5 months.

BCM recently completed a Phase 1 clinical trial of the MultiTAA-specific T cell therapy for the treatment of patients with post-transplant AML. In this
trial, we treated patients in remission and with active disease post-transplant. As illustrated below, eleven of the thirteen patients in the adjuvant disease
setting dosed with the MultiTAA-specific T cell therapy after receiving an allogeneic stem cell transplant survived, ranging from 6 weeks to 2.5 years post-
infusion, with nine of these patients in CCR, as reported in March 2019. Two patients saw local relapse in the central nervous system, but in both cases
these patients were successfully treated with local therapy alone. One patient saw extramedullary relapse and was subsequently treated in the active disease
arm of the trial, generating a CR that was durable for 13 months. One patient relapsed 8 months after receiving MultiTAA-specific T cells but following a
second allogeneic stem cell transplant this patient remains alive in relapse 1.5 years following his initial T cell infusion.

As illustrated below, and reported in March 2019, survival of the six evaluable patients with active disease ranged from 4 to 21 months, as compared to a
historical survival rate of 4 months for patients who receive the standard of care post-transplant. Of these patients, one patient demonstrated a complete
response  that  was  durable  for  13  months,  one  patient  demonstrated  a  partial  response  that  enabled  that  patient  to  receive  a  second  allogeneic  stem  cell
transplant and two patients, who did not meet partial response criteria, experienced disease stabilization enabling a two-month delay to next-line therapy.

8

 
 
 
 
 
 
 
 
In  this  trial,  the  MultiTAA-specific  T  cell  therapy  was  well  tolerated,  with  no  drug-related  serious  adverse  events  and  no  instances  of  graft-versus-host
disease. One patient in the adjuvant disease group had a possibly drug-related Grade 3 elevation of liver enzymes, which was treated with prednisone. After
discontinuing treatment and receiving decitabine, the patient relapsed and later re-enrolled in the trial in the active disease group and entered CR for 13
months and survived for 2.5 years.

Pancreatic Cancer

In July 2019, we reported interim data from an ongoing Phase 1/2 clinical trial of the MultiTAA-specific T cell therapy for the treatment of pancreatic
adenocarcinoma being conducted by BCM. In this trial, BCM plans to enroll approximately 45 patients with advanced or borderline resectable pancreatic
adenocarcinoma  in  three  arms:  Arm  A,  which  includes  patients  with  unresectable/metastatic  disease  who  are  responding  to  standard  first-line
chemotherapy;  Arm  B,  which  includes  patients  with  progressive  disease  or  therapy  intolerance;  and  Arm  C,  which  includes  patients  with  surgically
resectable disease. As of July 5, 2019, a total of 19 patients were administered the MultiTAA-specific T cell therapy: 10 patients in Arm A, 6 patients in
Arm B and 3 patients in Arm C.

Overall,  we  have  observed  a  clinical  benefit  correlated  with  the  detection  of  tumor-reactive  T  cells  in  patient  peripheral  blood  (Arms  A,  B  and  C)  and
within  tumor  biopsy  samples  (Arm  C)  post-infusion.  T  cells  exhibited  activity  against  both  targeted  antigens  as  well  as  non-targeted  TAAs,  including
MAGE-A2B and AFP, indicating induction of antigen/epitope spreading. No cytokine release syndrome or neurotoxicity had been observed as of July 5,
2019.

Arm A

Arm A is designed to evaluate the safety and potential efficacy of using MultiTAA-specific T cell therapy as part of first-line treatment for patients with
pancreatic cancer. These patients in the chemo-responsive arm have completed or will complete at least three months of standard-of-care chemotherapy
(gemcitabine/nab-paclitaxel or FOLFIRINOX), which is the period during which a response to chemotherapy would typically occur, before receiving up to
six administrations of MultiTAA-specific T cell therapy in conjunction with chemotherapy. Of the nine evaluable patients in Arm A as of July 5, 2019 (one
patient was too early to be evaluated):

·

Three patients experienced objective responses after administration of MultiTAA-specific T cell therapy:

o One patient experienced a complete response; and

o

Two patients experienced partial responses.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

Four patients experienced disease stabilization. Two patients within stable disease boundaries (+20%/-30%) saw reversal of tumor growth in
which tumors previously growing after chemotherapy alone showed shrinkage after administration of MultiTAA-specific T cell therapy.

One patient experienced a mixed response, in which some lesions increased in size and others decreased in size for a net zero change in the size of
tumor lesions.

One patient experienced disease progression.

In  addition,  overall  tumor  shrinkage  volume  was  observed  in  six  out  of  the  eight  patients  with  a  measurable  tumor  after  administration  of  MultiTAA-
specific T cell therapy. One evaluable patient did not have tumor measurements for analysis.

In  patients  responding  to  therapy,  significant  expansion  of  the  infused  MultiTAA-specific  T  cell  therapy  was  observed,  along  with  broad-based  epitope
spreading, with significant expansion of endogenous T cells specific for other tumor specific antigens.

Arm B

Arm B is designed to evaluate the use of MultiTAA-specific T cell therapy as a second-line therapy for patients who have failed first-line chemotherapy.
The patients in this chemo-refractory arm are either ineligible for chemotherapy or have progressed on chemotherapy and have received or are receiving up
to six doses of MultiTAA-specific T cell therapy as a monotherapy. Of the six evaluable patients in Arm B as of July 5, 2019:

·

·

Three patients experienced stable disease or clinical disease stabilization:

o

Two patients who previously had progressive disease experienced clinical disease stabilization for up to two months.

o One patient has maintained stable disease for seven months (ongoing).

Three patients experienced clinical decline.

Among the patients who saw clinical disease stabilization, significant expansion of the infused MultiTAA-specific T cell therapy was observed, along with
broad-based epitope spreading, with significant expansion of endogenous T cells specific for other tumor-specific antigens.

Arm C

Arm C is designed to assess T cell infiltration and expansion. These patients with borderline surgically resectable disease received or will receive a dose of
MultiTAA-specific T cell therapy following chemotherapy, radiotherapy or combination and prior to surgical resection and up to five additional doses of T
cells after surgery. In the patients evaluable in Arm C as of July 5, 2019, MultiTAA-specific T cells were measurable in meaningful numbers as detected by
correlative analysis of resected tumor, and significant expansion of the infused MultiTAA-specific T cells was observed, along with broad-based epitope
spreading, with significant expansion of endogenous T cells specific for other tumor specific antigens.

Lymphoma

BCM is currently evaluating the MultiTAA-specific T cell therapy in a Phase 1 clinical trial for the treatment of patients with lymphoma.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As of January 2019, we had treated 15 patients with active disease, which we refer to as the active lymphoma group, all of whom had completed a follow-
up period beyond three months post-infusion. These patients were heavily pre-treated and, on average, had failed between four and seven prior therapies,
with  two  patients  having  failed  nine  prior  therapies.  As  illustrated  below,  in  the  active  lymphoma  group,  six  patients  entered  CR  and  nine  patients  had
experienced stable disease, with three of those patients experiencing durable stable disease and six of those patients experiencing transient stable disease
ranging from three months to ten months. None of the patients in CR had relapsed, and the range for the duration of CR in these patients were between one
and over five years after being infused with the MultiTAA-specific T cell therapy. Responses in all six patients who entered CR were associated with an
expansion of infused T cells, as well as induction of antigen spreading. Of the nine patients with stable disease, three had not relapsed, with two of those
patients in stable disease for nine months and over 24 months, respectively, which we believe shows potential durable disease stabilization.

We  also  had  treated  18  patients,  including  one  patient  who  was  treated  a  second  time  after  a  relapse,  in  remission,  which  we  refer  to  as  the  adjuvant
lymphoma  group.  Like  the  active  lymphoma  group,  these  patients  were  heavily  pre-treated.  As  illustrated  below,  in  the  adjuvant  lymphoma  group  as
reported in January 2019, all 18 patients had entered CR, with 14 patients in CCR. The duration of response ranged from nine months to over 48 months.

11

 
 
 
 
 
 
In  both  treatment  groups,  the  MultiTAA-specific  T  cell  therapy  was  well  tolerated,  with  no  drug-related  serious  adverse  events,  suggesting  that  the
MultiTAA-specific T cell therapy might serve as a standard-of-care maintenance therapy for lymphoma patients in remission.

Further,  data  from  this  trial  show  “epitope  spreading,”  or  expansion  of  patients’  endogenous  T  cells  (specific  for  an  expanded  set  of  tumor-associated
antigens  beyond  those  targeted  by  the  infused  therapy)  in  the  months  following  infusion.  Significantly,  we  have  observed  this  effect  even  though  some
patients in this trial received doses that had not yet been antigen-escalated to the full antigen dose.

Acute Lymphoblastic Leukemia

BCM is currently evaluating the MultiTAA-specific T cell therapy in a Phase 1 clinical trial for the treatment of patients with ALL. Leukemic relapse is
one  of  the  primary  causes  of  treatment  failure  in  hematopoietic  stem  cell  transplant  recipients.  Like  post-transplant  AML  patients,  post-transplant  ALL
patients  have  limited  treatment  options,  with  donor  lymphocyte  infusions  similarly  associated  with  the  risk  of  life-threatening  graft-versus-host  disease.
While  CAR-T  therapies  have  shown  potent  anti-leukemia  activity  in  post-transplant  ALL  patients,  CD19-CAR-T  cell  therapies  target  a  single  antigen,
carrying the inherent risk of immune escape, and are most effective in malignancies of B-cell lineage. In contrast, the MultiTAA-specific T cell therapy
targets multiple antigens expressed in both B- and T-cell ALL.

In this trial, as reported in February 2019 we had treated 18 patients. Of the seven evaluable patients:

·

·

·

All evaluable patients were up to 28 months in CCR;

One patient experienced relapse displayed mixed donor/recipient chimerism after transplant, but remained in CCR for 6 months; and

Patients who remained in CCR had been durable for between four to 28 months, with a median of 16 months.

12

 
 
 
 
 
 
 
 
 
 
 
 
Multiple Myeloma

BCM is currently evaluating the MultiTAA-specific T cell therapy in a Phase 1b/2a clinical trial for the treatment of patients with MM. In this trial, we are
treating both active and adjuvant post-autologous stem cell transplant MM patients both within 90 days and more than 90 days post-transplant. We have not
seen a meaningful difference in response rates or durability between the two arms and intend to standardize future trials based upon a protocol wherein
patients will receive MultiTAA-specific T cell therapy immediately post-transplant.

As reported in January 2019, of the 12 patients that had been treated in the active MM group:

·

·

·

One patient had a CR;

Three patients achieved partial responses; and

All eight remaining patients experienced stabilization of disease following initial MultiTAA-specific T cell infusion.

As reported in January 2019, of the eight patients that had been treated in the adjuvant MM group, all eight patients had experienced a partial response or
CR, with a median follow-up of 21 months. Only one patient had relapsed as of such date.

Process Development and Manufacturing of The MultiTAA-Specific T Cell Therapies

In  the  manufacturing  process,  blood  is  drawn  from  either  the  individual  patient  (in  the  case  of  the  autologous  T  cells)  or  from  the  allogeneic  stem  cell
transplant donor (in the case of the allogeneic T cells). Although the T cells that are selected and expanded by our process exist in a patient’s circulating
blood,  these  T  cells  are  often  present  at  very  low  frequencies.  Researchers  at  BCM  believe  that  these  T  cells  are  adversely  affected  by  the  suppressive
tumor microenvironment. It is a well-accepted concept that cancers not only evade immune detection but often actively suppress the function of the human
immune system. Our manufacturing and culturing process is intended to (1) identify the T cells specific for the antigens that we intend to target, (2) restore
these T cells to functionality with respect to their anti-tumor capability and (3) expand the population of those T cells specific for our targets to achieve the
required patient dose.

After blood is drawn, PBMCs are isolated and used to manufacture a patient-specific product. These cells are placed inside a G-Rex manufacturing device
or standard plasticware and combined with an experimentally optimized mix of GMP-grade cytokines that is used to restore and enhance the functional
capability of the cultured T cells.

In addition, libraries of overlapping peptides, which we refer to as peptide pools, spanning the target antigens are combined with antigen presenting cells
and  added  to  the  cell  culture.  Each  peptide  within  a  peptide  pool  represents  a  small  segment  of  a  target  antigen,  which  a  T  cell  might  recognize.  Each
library  represents  the  entire  protein  sequence  of  a  target  antigen,  with  each  peptide  overlapping  significantly  with  the  peptides  adjacent  to  it  within  the
antigen’s protein sequence. This overlapping structure allows us to isolate, activate and expand any T cell that is specific for any segment of the antigens
that we target in the unique genetic background of every patient.

The G-Rex is a cell culture device manufactured by Wilson Wolf used by many cell therapy developers, both in commercial and academic settings. The
device allows a user to introduce cells, media and other reagents into a cell culture chamber, which has a gas-permeable membrane at its bottom. The cells
settle on this gas-permeable membrane through which oxygen and carbon dioxide are exchanged (i.e. the cells can breathe at the base of the device), while
nutrients required for cell expansion are obtained from the medium above the cells. This system allows for the highly robust growth of cells in culture, by
providing them with superior access to oxygen and nutrients. Cells manufactured in the device grow efficiently without need for agitation by a technician,
scientist or automated system.

Inside the G-Rex or the regular plasticware, PBMCs are co-cultured with antigen-presenting cells that have been exposed to the stimulating peptide pools.
This  results  in  the  selective  expansion  of  T  cells  that  specifically  recognize  the  target  antigens.  At  the  end  of  the  manufacturing  process,  the  resulting
product is a mix of helper (CD4+) and cytotoxic (CD8+) T cells that recognize the antigens we are targeting.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Once cell manufacturing is complete, the product is tested for identity, sterility, phenotype and functionality before it is released for infusion into a patient.
Sampling of product indicates that, on average, approximately 4,000 different T cell clonotypes are present in a typical 5-antigen-specific patient product.

Upon release of the final patient product, the cells are frozen and transported to the site where the cells will be administered. The standard dose for patients
with lymphoma, AML or myeloma ranges from 5 to 20 million cells per meter squared (corresponding to typical doses of 10 to 40 million cells per adult
patient). These cell doses represent a significantly smaller dose of cells, when compared to CAR-T or TCR therapies. As a result, our therapy requires only
a very small infusion volume that can be administered to patients within minutes at an outpatient center. Due to the low incidence of adverse events with
our  therapies,  patients  do  not  need  to  be  hospitalized  and  monitored  overnight.  Instead,  the  patients  are  evaluated  for  any  immediate  infusion-related
reactions and can then usually be discharged within two hours.

Our manufacturing process is illustrated below:

Our Peptide-Based Immunotherapeutic Vaccines: TPIV200 and TPIV100/110 

In addition to our MultiTAA-specific T cell therapies, we are developing peptide-based immunotherapeutic vaccines that are designed to precisely target
breast  and  ovarian  cancer  cells,  in  contrast  to  standard  therapies  for  the  treatment  of  cancer  that  target  both  cancer  cells  and  normal  cells.  Our  peptide
vaccines are derived from naturally processed T cell-targeted antigens. We believe that our peptide vaccines are potentially effective standalone therapies
but may also enhance the efficacy of other immunotherapy approaches, including our own MultiTAA-specific T cell therapies. Our multipeptide approach
is fundamentally different from traditional vaccine therapies that have generally targeted a major histocompatibility complex, or MHC, class I-restricted
epitope  and  have  historically  performed  poorly  as  stand-alone  treatments. We  are  currently  evaluating  TPIV200  for  the  treatment  of  breast  and  ovarian
cancers that overexpress FRa in multiple Phase 2 clinical trials and TPIV100/110 for the treatment of breast cancers that overexpress HER2/neu in Phase
1b and Phase 2 clinical trials.

We are in the process of evaluating the peptide vaccine therapeutic products and programs to determine the future strategy and the proper allocation of our
resources to best maximize stockholder value. In conjunction with this evaluation process we may de-emphasize or terminate certain vaccine therapeutic
products or programs. Such strategic review and evaluations are a priority and an important part of our ongoing operations.

14

 
 
 
 
 
 
 
 
 
 
TPIV200 for the Treatment of FRa-Overexpressed Breast and Ovarian Cancers

FRa is overexpressed in over 80% of breast cancers and over 90% of ovarian cancers. The only treatment options for these cancers are surgery, radiation
therapy  and  chemotherapy,  creating  a  very  important  and  urgent  clinical  need  for  a  new  therapeutic  strategy.  Time  to  recurrence  is  relatively  short  for
ovarian  cancer  and  survival  prognosis  is  extremely  poor  after  recurrence.  In  the  United  States  alone,  every  year  there  are  22,350  new  ovarian  cancer
diagnoses and 268,600 new breast cancer diagnoses, of which 10% are diagnoses of triple-negative breast cancer.

TPIV200  is  composed  of  a  mixture  of  five  FRa-derived  immunogenic  peptides  adjuvanted  with  low-dose  granulocyte-macrophage  colony-stimulating
factor, or GM-CSF, and is designed to activate both the CD4+ and CD8+ T cell compartments in order to activate a patient’s T cells against the targets.
Recent developments in immunology suggest that both CD4+ and CD8+ activation support a robust immune response.

Clinical Development

Phase 1 Clinical Trial in Advanced Breast and Ovarian Cancer

In this Phase 1 clinical trial, completed by Mayo Clinic in 2015, 21 patients with advanced breast or ovarian cancer who had undergone standard surgery
and adjuvant treatment were treated with one cycle of cyclophosphamide, followed by intradermal vaccination of TPIV200 on day one of a 28-day cycle
for a maximum of six vaccination cycles. In the trial, 20 of 21 patients generated T cell responses. These responses developed slowly over the course of the
vaccination cycles, with a median time to maximal immunity of five months. Over 90% of patients developed robust and durable antigen-specific immune
responses against FRa without regard for HLA type, which aligns with the intended mechanism of action of the vaccine, and 89% of the patients responded
to multiple epitopes included in the TPIV200 vaccine, with most patients demonstrating T cell immunity to three or more epitopes. Further, all 16 patients
in the observation stage generated T cell responses that lasted over six months.

TPIV200 was well-tolerated, with only one Grade 3 drug-related adverse event. In a two-year patient follow-up analysis, the 10 enrolled ovarian cancer
patients  had  longer  median  progression-free  survival  time  of  528  days  than  the  313  days  historically  reported  for  the  standard-of-care  chemotherapy
treatment. All patients were alive at the final follow-up. None of the 7 breast cancer patients had experienced a recurrence.

Phase 2 Clinical Trials in Triple-Negative Breast Cancer

Triple-negative breast cancer is one of the most difficult cancers to treat and represents a clear unmet medical need. With the support of a $13.3 million
grant from the Department of Defense, the Mayo Foundation is conducting a 280-patient Phase 2 clinical trial of TPIV200 in patients with triple-negative
breast cancer, which began enrolling patients in late 2017 and is still recruiting patients.

On June 21, 2016, we announced the initiation of a randomized four-arm Phase 2 trial of TPIV200 for the treatment of patients with Stage 1 to Stage 3
triple-negative  breast  cancer  who  have  completed  initial  surgery  and  chemo/radiation  therapy.  This  open-label,  80-patient  clinical  trial  is  designed  to
evaluate dosing regimens, pre-treatment, efficacy and immune responses. In the trial, we are evaluating a high dose and a low dose of TPIV200, each of
which  will  be  tested  both  with  and  without  cyclophosphamide  prior  to  vaccination.  To  date,  there  have  been  no  drug-related  serious  adverse  events
reported. Based on a preliminary analysis of 34 patients enrolled in the triple negative breast cancer trial as of September 30, 2019, 31 patients showed
meaningful immune response to vaccine treatment. These data are subject to final review by independent biostatistical analysis. As of September 30, 2019,
16 of the 80 patients treated have shown disease progression following treatment with TPIV200.

Phase 2 Clinical Trial in Platinum-Sensitive Ovarian Cancer

A  Phase  2  trial,  which  we  sponsored,  of TPIV200  in  platinum-sensitive  ovarian  cancer  patients  (FRV-004)  was  initiated  in  January  2017.  The  trial  is  a
multi-center double-blind efficacy study designed to evaluate TPIV200 compared to GM-CSF alone in a randomized, placebo-controlled fashion during the
first maintenance period after primary surgery and chemotherapy. Multiple clinical sites enrolled approximately 120 patients. Safety and interim efficacy
has been reviewed by independent data and safety monitoring board, or DSMB.

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In November 2019 we announced the discontinuation of this trial of TPIV200 based on an unblinded review of interim results from the trial conducted by
the DSMB. Although the DSMB did not express any safety concerns with respect to TPIV200, we elected to suspend the trial because it did not meet the
threshold for probability of clinical benefit based upon our pre-specified criteria.

Phase 2 Clinical Trial in Combination With Durvalumab for Patients with Ovarian Cancer

On  April  21,  2016,  we  announced  our  participation  in  an  ovarian  cancer  trial  sponsored  by  Memorial  Sloan  Kettering  Cancer  Center,  or  MSKCC,  in
collaboration with AstraZeneca Pharmaceuticals in ovarian cancer patients who are not responsive to platinum, a commonly used chemotherapy for ovarian
cancer. This open-label Phase 2 trial of TPIV200 in 40 patients is designed to evaluate the effects of combination therapy with AstraZeneca’s checkpoint
inhibitor durvalumab (anti-PD-L1). Interim results from the first 27 patients were presented at the AACR-Rivkin Symposium in September 2018; safety of
the combination was shown in these heavily pretreated patients and a subset of patients exhibited durable disease stabilization. Objective response rate and
progression-free  survival  with  combination  treatment  was  not  superior  from  the  expected  efficacy  of  durvalumab  as  a  monotherapy.  However,  post-
immunotherapy follow-up was suggestive of improved clinical benefit from standard therapies, as the majority of patients’ post-progression went on to
receive subsequent standard therapy with durable clinical benefit, creating a rationale for exploration of these agents in combination with chemotherapy.
Although we have no business relationship with AstraZeneca, we paid for half of the costs of this trial, in addition to providing TPIV200.

TPIV 100/110 for the Treatment of HER2/neu-Overexpressed Breast Cancers

HER2/neu  amplification/overexpression  results  in  an  effective  therapeutic  target  in  breast  and  gastric  cancer.  Over-expressed  HER2  is  detected
predominantly in malignancies of epithelial origin, such as breast, gastric, esophageal, colorectal, salivary gland, pancreatic, epithelial ovarian, endometrial,
and bladder carcinomas, as well as gallbladder and extrahepatic cholangiocarcinomas. HER2 is over-expressed in approximately 25% of breast cancers and
its  expression  is  associated  with  unfavorable  pathologic  features  and  aggressive  disease  if  not  treated  with  targeted  therapies,  relative  to  other  forms  of
breast cancer. While the outcome of patients with HER2 positive breast cancer has significantly improved in the past few decades with an advent of anti-
HER2  therapies,  a  substantial  number  of  resected  patients  with  all  types  of  breast  cancer  subsequently  develop  metastatic  disease.  The  continued
prevalence of these cancers represents a high unmet medical need, justifying the targeted development of immunotherapeutic strategies.

We have added a MHC class I-restricted peptide, which we licensed from the Mayo Foundation on April 16, 2012, to the four MHC class II-restricted
peptides present in TPIV100, resulting in TPIV 110 after the five peptides are mixed with GM-CSF. We have amended the existing IND to incorporate the
fifth peptide and will use TPIV110 in future trials with the goal of producing an even more robust vaccine activating both CD4+ (helper) and CD8+ (killer)
T cells.

On June 7, 2016, we announced that we had exercised our option agreement with Mayo Foundation and signed a worldwide license agreement to TPIV100.
The license gives us the right to develop and commercialize the technology in any cancer indication in which the HER2/neu antigen is overexpressed. As
part of this agreement, the IND for the HER2/neu Phase 1 trial was transferred from Mayo Foundation to us for Phase 2 clinical trials of TPIV100. See “—
Mayo Foundation for Medical Education and Research Relationships—Mayo HER2/neu License.”

Clinical Development

Phase 1 Clinical Trials in HER2/neu+ Breast Cancer

In the Phase 1 trial of 20 patients conducted at the Mayo Clinic, TPIV100 was well tolerated. Nineteen of the twenty evaluable patients showed robust T-
cell immune responses to the antigens in the vaccine. An additional secondary endpoint incorporated into this trial was a two-year follow-on recording the
time to disease recurrence in the participating breast cancer patients.

On March 14, 2017, we announced that our partners at the Mayo Clinic received a $3.8 million grant from the Department of Defense to conduct a Phase
1b trial of TPIV100 in ductal carcinoma in situ, or DCIS, an early form of breast cancer. We are working closely with the Mayo Foundation on this clinical
trial by providing clinical and manufacturing expertise, as well as providing GMP vaccine formulations under contract. The trial is expected to enroll 40 –
45 women with DCIS and commenced such enrollment during the first quarter of 2019. If the trial is successful and subject to receiving marketing approval
from the FDA, we believe that TPIV100 may eventually augment or even replace standard surgery and chemotherapy, and potentially could become part of
a routine immunization schedule for preventing breast cancer in healthy women.

16

 
 
 
 
 
 
 
 
 
 
 
 
 
Phase 2 Clinical Trials in HER2/neu+ Breast Cancer

On October 10, 2018, we announced that the Mayo Clinic had been awarded a grant of $11 million from the Department of Defense intended to cover the
costs of a large randomized, double-blind Phase 2 trial of TPIV100. We are working closely with the Mayo Foundation on this clinical trial by providing
clinical and manufacturing expertise, as well as providing GMP vaccine formulations under contract. In this trial, 190 patients will be randomized, in a 2:1
fashion, to receive TPIV100 plus maintenance ado-trastuzumab emtansine, or T-DM1, or maintenance T-DM1with placebo plus GM-CSF. \The trial will
evaluate  whether  the  administration  of  vaccine  during  T-DM1  maintenance  therapy  in  patients  with  residual  disease  post-neoadjuvant  chemotherapy
effectively blocks disease recurrence and the development of metastatic breast cancer. By prevention of recurrence and metastasis, the expectation is that
mortality associated with breast cancer will be decreased.

Manufacturing

Our current manufacturing strategy is to contract with BCM and other third parties to manufacture our MultiTAA-specific T cell therapies, as well as the
raw  materials,  our  active  pharmaceutical  ingredients,  or  APIs,  and  finished  solid  dose  products  for  our  peptide  vaccines  for  clinical  and  ultimately
commercial uses. We currently do not operate any manufacturing facilities for clinical or commercial production of our drug candidates. In addition, we
expect to continue to rely on third parties for the manufacture of our clinical and commercial supply of MultiTAA-specific T cells, and of the raw materials,
API and finished drug product for our peptide vaccines. Of note, we anticipate that product manufacturing of MultiTAA-specific T cell therapies in support
of  Phase  1  and  early  Phase  2  clinical  trials  will  be  conducted  at  BCM  within  its  GMP  cell  manufacturing  facility.  However,  in  2020  we  will  initiate  a
technology transfer process to a manufacturing facility capable of supplying commercial grade clinical products.

In this manner, we expect to continue to build and maintain our supply chain and quality assurance resources.

Our  supply  chain  for  manufacturing  raw  materials,  API,  peptide  vaccines  and  MultiTAA-specific  T  cell  therapies  ready  for  distribution  and
commercialization is a multi-step process. Establishing and managing the supply chain requires a significant financial commitment and the creation and
maintenance of numerous third-party contractual relationships.

We contract with third parties to manufacture our peptide vaccines and MultiTAA-specific T cell therapies for clinical purposes. Third-party manufacturers
supply us with raw materials for the peptide vaccines, and other third-party manufacturers convert these raw materials into API or convert the API into
final dosage form. For most of our peptide vaccine candidates, once our raw materials are produced, we rely on different third parties to manufacture the
API,  to  make  finished  drug  product  and  to  lyophilize,  package  and  label  the  finished  product.  While  we  currently  have  focused  on  single  vendors  for
manufacturing of peptide, formulation development, and lyophilization and vialing, we have access to numerous other vendors, if required. Similarly, BCM
is currently the sole manufacturer of our MultiTAA-specific T cell therapies.

In November 2019, we announced that the FDA placed our planned Phase 2 clinical trial of our MultiTAA-specific T cell therapies for the treatment of
post-transplant  AML  on  clinical  hold.  The  FDA  requested  additional  information  and  technical  specifications  for  two  legacy  reagents  supplied  by  third
parties used in the MultiTAA-specific T cell manufacturing process. The technical specifications and data requested by the FDA could not be produced by
the original suppliers. We identified alternative suppliers, and the FDA permitted us to initiate a safety lead-in portion of the trial but placed a partial hold
on the trial for the use of the MultiTAA-specific T cell product manufactured using one of the reagents supplied by the alternative supplier until the final
data and certificate of analysis for the reagent are reviewed and accepted by the FDA. We currently estimate that the alternative supplier will deliver the
final reagent, along with the final data and certificate of analysis required by the FDA, by the end of the second quarter of 2020.

17

 
 
 
 
 
 
 
 
 
 
Competition

Our drug discovery, development and ultimate commercialization activities face, and will continue to face, intense competition from organizations such as
pharmaceutical  and  biotechnology  companies,  as  well  as  academic  and  research  institutions  and  government  agencies.  We  face  significant  competition
from  organizations,  particularly  fully  integrated  pharmaceutical  companies  that  are  pursuing  pharmaceuticals  which  are  competitive  with  our  drug
candidates. Our product candidates may compete with product candidates from a number of companies, which are developing various types of similar in
vivo  T-cell  immunotherapies  and  therapeutic  cancer  vaccines  to  treat  cancer,  including: Advaxis  Inc.,  Genzyme  Molecular  Oncology,  Immune  Design,
Oncothyreon,  Celldex,  BN  Immunotherapeutics,  Immunocellular,  SELLAS  Life  Sciences  Group,  Inc.  (formerly)  Galena  BioPharma,  Antigen  Express,
Transgene  S.  A.,  and  Bavarian  Nordic.  In  addition,  other  adoptive  T-cell  therapies,  monoclonal  antibodies  and  checkpoint  inhibitors  also  provide
competition in the oncology space. In these areas, competitors include Iovance, Immatics, Torque Therapeutics, Tessa Therapeutics, AdaptImmune, Mana
Therapeutics,  Bluebird  Bio,  Cellectis,  Cell  Medica,  Juno  Therapeutics/Celgene/Bristol  Myers  Squibb,  Kite  Pharma/Gilead,  Novartis,  Roche
Pharmaceuticals, Merck & Co, AstraZeneca plc and Medimmune, LLC. We believe that our non-engineered T cells therapy and our in vivo T-cell therapy
approaches will be synergistic and may improve therapies being developed by these competitors.

Many  companies  and  institutions,  either  alone  or  together  with  their  collaborative  partners,  have  substantially  greater  financial,  technical  and  human
resources, and significantly greater experience than we do in the following:

·

·

·

·

drug discovery;

developing products;

undertaking preclinical testing and clinical trials;

obtaining FDA and other regulatory approvals of products; and

· manufacturing, marketing, distributing and selling products.

Accordingly, our competitors may succeed in obtaining patent protection, receiving FDA and other regulatory approval or commercializing products that
compete with our drug candidates.

In  addition,  any  drug  candidate  that  we  successfully  develop  may  compete  with  existing  therapies  that  have  long  histories  of  safe  and  effective  use.
Competition may also arise from:

·

·

·

other drug development technologies and methods of preventing or reducing the incidence of disease;

new small molecules; or

other classes of therapeutic agents.

We  face,  and  will  continue  to  face,  intense  competition  from  other  companies  for  collaborative  arrangements  with  pharmaceutical  and  biotechnology
companies,  for  establishing  relationships  with  academic  and  research  institutions  and  for  licenses  to  drug  candidates  or  proprietary  technology.  These
competitors, either alone or with their collaborative partners, may succeed in developing products that are more effective than ours.

Our ability to compete successfully will depend, in part, on our ability to:

·

·

develop proprietary products;

develop  and  maintain  products  that  reach  the  market  first,  are  technologically  superior  to  and/or  are  of  lower  cost  than  other  products  in  the
market;

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

attract and retain scientific, product development and sales and marketing personnel;

obtain patent or other proprietary protection for our products and technologies;

obtain required regulatory approvals; and

· manufacture, market, distribute and sell any products that we develop.

In  a  number  of  countries,  including  in  particular,  developing  countries,  government  officials  and  other  groups  have  suggested  that  pharmaceutical
companies should make drugs available at a low cost. In some cases, governmental authorities have indicated that where pharmaceutical companies do not
do so, their patents might not be enforceable to prevent generic competition. Some major pharmaceutical companies have greatly reduced prices for their
drugs in certain developing countries. If certain countries do not permit enforcement of any of our patents, sales of our products in those countries, and in
other  countries  could  be  reduced  by  generic  competition  or  by  parallel  importation  of  our  product.  Alternatively,  governments  in  those  countries  could
require  that  we  grant  compulsory  licenses  to  allow  competitors  to  manufacture  and  sell  their  own  versions  of  our  products  in  those  countries,  thereby
reducing  our  product  sales,  or  we  could  respond  to  governmental  concerns  by  reducing  prices  for  our  products.  In  all  these  situations,  our  results  of
operations could be adversely affected.

BCM Exclusive License Agreement

On March 16, 2018, we entered into an exclusive license agreement, or the BCM License Agreement, with BCM, under which we received a worldwide,
exclusive license to BCM’s rights in and to certain intellectual property rights, including European patent EP 2470644 (estimated expiration date August
24, 2030), to develop and commercialize MultiTAA-specific T cell product candidates.

Exclusive License to BCM’s Subject Technology:

1. “Generation of CTL Lines with Specificity Against Multiple Tumor Antigens or Multiple Viruses”

2. “Pepmixes to Generate Multiviral CTLs with Broad Specificity”

3. “Immunogenic Antigen Identification from a Pathogen and Correlation to Clinical Efficacy”

In partial consideration for the exclusive rights granted under the BCM License Agreement, Marker Cell Therapy, Inc., an entity that is now our wholly
owned subsidiary, issued shares of its common stock to BCM valued at approximately $5.0 million at the time of issuance. Such initial equity issuance was
exchanged into merger consideration of 1,490,813 shares of our common stock and warrants to acquire 540,643 shares of our common stock in connection
with  the  merger  we  completed  in  October  2018.  Additional  consideration  includes  a  royalty  paid  on  net  sales  by  us  to  BCM  according  to  the  royalty
schedule in the BCM License Agreement. The royalty fee schedule is based on aggregate net sales in four different ranges: (1) less than $500 million, (2)
$500 million to $1.0 billion, (3) $1.0 billion and over, and (4) $2.0 billion and over. The corresponding royalty percentages range from 0.65% to 5.0% - 
increasing in proportion to the aggregate net sales. The royalty fee may be reduced in the event that we must pay additional royalties with respect to third-
party owned patent rights or technology necessary for the use, manufacture or sale of a licensed product. We also agreed to pay BCM up to an aggregate of
$64.85 million in milestone payments upon the occurrence of nine particular milestones relating to completion of the first dosing in clinical trials for a first
and second distinct product, receipt of approval from the FDA and the achievement of certain net sales goals. We are also responsible for sublicensing fees.
In  addition,  under  the  BCM  License  Agreement,  we  are  responsible  for  reimbursing  BCM  for  patent-related  expenses.  BCM  is  responsible  for  filing,
prosecuting and maintaining all patent applications and patents included in the licensed patent rights, and we have agreed to reimburse BCM for all such
related legal costs incurred after the date of the BCM License Agreement, except such legal costs shall be reduced on a pro-rata basis on a patent or patent
application basis should BCM license such patent or patent application in additional fields of use to any third party.

In addition, upon a liquidity event (as defined in the BCM License Agreement) of the Company, BCM will receive a liquidity incentive payment of 0.5% of
the liquidity event proceeds (as defined in the BCM License Agreement).

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We have agreed to indemnify BCM and certain persons affiliated with BCM against claims and liabilities directly or indirectly related to or arising out of
the design, process, manufacture or use by any third party of the licensed products, even though such claims and liabilities result in whole or in part from
the negligence of the BCM indemnified parties or are based upon doctrines of strict liability or product liability, but not claims or liabilities arising from the
gross negligence or intentional misconduct of any such BCM indemnified parties.

Unless  terminated  sooner,  the  license  will  expire  on  a  licensed  product-by-product  basis  and  country-by-country  basis,  on  the  later  of (1)  the  date  of
expiration of the last valid claim of patent rights to expire that covers the sale of such licensed product in such country, or (2) the first date following the
tenth anniversary of the first commercial sale of first licensed product by us in such country. After such expiration, but not termination, the licenses granted
to us shall survive and become a perpetual, paid-in-full license in such country with respect to such licensed product.

We have the right in our sole discretion to terminate the BCM License Agreement upon 60 days’ written notice to BCM. BCM has the right to terminate the
agreement upon material default or failure of us of our overall obligation to perform any of the terms, covenants or provisions of the license agreement,
including failure to make timely payment, taken as a whole, and which default or failure remains uncured thirty days after written notice from BCM of such
material default or failure to correct such default or failure. Notwithstanding the foregoing, if a material default or failure is not susceptible to cure within
the 30-day cure period, BCM’s right to terminate shall be suspended if, and for so long as, (1) we have provided BCM with a written plan that is reasonably
calculated to effect a cure, (2) such plan is reasonably acceptable to BCM, in its sole but reasonable discretion, and (3) we commit to and do carry out such
plan; provided, however, that, unless mutually agreed to by the parties in such plan, such suspension of BCM’s right to terminate shall not extend beyond
60 days after the original cure period. In addition, either party’s right to terminate the license agreement shall be tolled for so long as dispute resolution
procedures are being pursued by the allegedly breaching party in good faith, and if it is finally and conclusively determined that the allegedly breaching
party  is  in  material  breach,  then  the  breaching  party  shall  have  the  right  to  cure  within  30  days  after  such  determination.  BCM  also  has  the  right  to
terminate the agreement if we shall (1) become involved in insolvency, dissolution, bankruptcy or receivership proceedings affecting the operation of our
business, (2) make an assignment of all or substantially all of our assets for the benefit of creditors, or (3) if a receiver or trustee is appointed for us and we,
after the expiration of 30 days following any of the enumerated events, are unable to secure a dismissal, stay or other suspension of such proceedings.

In the event of termination of the BCM License Agreement, but not expiration, all rights to the subject technology and patent rights thereunder shall revert
to BCM, except to the extent necessary to exercise any surviving right or license thereunder. We may sell any licensed products actually in our possession
at  the  effective  date  of  termination,  provided  that  we  continue  to  pay  to  BCM  royalties  on  all  such  sales  in  accordance  with  the  license  agreement,
otherwise comply with the terms of the license agreement and sell all such licensed products within six months after the effective date of the termination.

In furtherance of the BCM License Agreement and as contemplated by the terms thereof, we have entered into a Sponsored Research Agreement, or the
SRA, with BCM, which provides for the conduct of research for us by credentialed personnel at BCM’s Center for Cell and Gene Therapy. The SRA, as
amended, terminates on January 31, 2021. Pursuant to the amended SRA, we have agreed to pay BCM $54,000 in each of 2020 and 2021. We previously
paid a total of $250,000 to BCM during the first two years of the SRA.

We will need to enter into additional agreements with BCM with respect to a strategic alliance to advance pre-clinical research, early stage clinical trials,
and Phase 2 clinical trials with respect to our product candidates, as well as continued access to our clinical data, and product manufacturing and support,
including personnel and space at the institution for the foreseeable future.

Mayo Foundation for Medical Education and Research Relationships

We have exclusively licensed the intellectual property for our TPIV100/110 HER2/neu breast cancer vaccine and TPIV200 folate receptor alpha vaccine
product candidates from the Mayo Foundation for Medical Education and Research, or the Mayo Foundation.

As  part  of  our  business  strategy,  we  establish  business  relationships,  including  collaborative  arrangements,  with  other  companies  and  medical  research
institutions to assist in the clinical development of certain of our drugs and drug candidates and to provide support for our research programs.

20

 
 
 
 
 
 
 
 
 
 
 
Below is a brief description of our significant business relationships and collaborations and related license agreements with Mayo Foundation that expand
our pipeline and provide us with certain rights to existing and potential new products and technologies.

Following approval of the IND by the FDA in July 2011, we executed a Sponsored Research Agreement with the Mayo Foundation for the clinical trial.

Mayo Patent & Know-How License

On  March  25,  2012,  we  entered  into  a  Patent  &  Know-How  License  Agreement  with  the  Mayo  Foundation  pursuant  to  which  we  licensed  certain
intellectual  property  rights  from  the  Mayo  Foundation  for  the  development  and  commercialization  of  certain  products,  methods  and  processes  property
relating to a proprietary HER2/neu technology.

The Mayo Foundation granted us a license (with a right to sublicense) on a worldwide basis to make, sell and use products for prophylactic and therapeutic
use. This license is an exclusive license for products that are based on the licensed intellectual property and non-exclusive for products that are based on
Mayo  Foundation  know–how  and  materials.  The  intellectual  property  licensed  includes  U.S.  patents  9,814,767  (estimated  expiration  date  February  15,
2033) and 10,117,919 (estimated expiration date February 15, 2033) and European patent 2814836 (estimated expiration date February 15, 2033).

Under this agreement, and subject to certain exceptions, we are responsible for, among other things, developing the technology under the Patent Rights to
bring Licensed Products (as defined in the agreement) to market and costs of filing, prosecution and maintenance of the Patent Rights. Mayo Foundation
controls the prosecution and maintenance of the Patent Rights in consultation with us.

The Mayo Foundation granted this license in exchange for an upfront payment of $250,000 that we paid in three installments. In addition to the upfront
payment, we are to pay an annual license maintenance fee, milestone fees, royalty fees (which will be subject to a minimum annual royalty fee once royalty
fees are due), a percentage of sublicense income (if applicable), and a $2,000,000 diligence fee if we fail to initiate a Phase 2 clinical trial for a Licensed
Product prior to the eighth anniversary of the agreement.

We have agreed to indemnify and hold Mayo Foundation harmless from any damages caused as a result of (1) the practice or exercise of any rights and
assignments granted pursuant to the agreement by or on behalf of us, any affiliate, or any sub-licensee; (2) research, development, design, manufacture,
distribution, use, sale, importation, exportation or other disposition of Licensed Products; (3) our, any affiliates, or any sub-licensee’s act or omission; and
(4) third party suits for patent infringement involving a Licensed Product.

The term of this agreement runs from March 25, 2012 until the date of the last to expire of the Valid Claims (as defined in the agreement), provided that
Mayo Foundation may terminate the agreement if, among other matters, (1) 45 days after providing us with notice of a material breach of this agreement,
we fail to cure such breach, (2) we fail to initiate a Phase 3 clinical trial for a Licensed Product prior to the tenth anniversary of the agreement, and (3) we
cease to conduct business in the normal event of operations or become insolvent or bankrupt. We may voluntarily terminate the agreement at any time upon
written notice to Mayo Foundation.

Mayo HER2/neu License

On May 4, 2016, we entered into a License and Assignment Agreement with Mayo Foundation, or the Mayo Foundation HER2/neu License, pursuant to
which we licensed certain intellectual property rights from the Mayo Foundation for the development and commercialization of certain products, methods
and  processes  property  relating  to  any  cancer  indication  in  which  the  HER2/neu  antigen  is  overexpressed.  The  Mayo  Foundation  HER2/neu  License
resulted from our exercise of an option that was issued pursuant to a Technology Option Agreement that we entered into with the Mayo Foundation on May
25, 2010.

The  Mayo  Foundation  granted  us  a  license  (with  a  right  to  sublicense)  on  a  worldwide  basis  to  make,  sell  and  use  products  for  therapeutic  use  against
breast,  ovarian,  lung  and  any  other  cancers  that  overexpress  HER2/neu  antigens.  This  license  is  an  exclusive  license  for  products  that  are  based  on  the
licensed  intellectual  property  and  non-exclusive  for  products  that  are  based  on  Mayo  Foundation  know–how  and  materials.  The  intellectual  property
licensed includes European patent 2215111 (estimated expiration date October 30, 2028).

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Under the Mayo Foundation HER2/neu License, and subject to certain exceptions, we are responsible for, among other things, developing the technology
under the Patent Rights to bring Licensed Products (both as defined in the Mayo Foundation HER2/neu License) to market and costs of filing, prosecution
and maintenance of the Patent Rights. Mayo Foundation has sole control over the protection, defense, enforcement, maintenance abandonment and other
handling  of  the  Know-How  (as  defined  in  the  Mayo  Foundation  HER2/neu  License)  and  Materials  (as  defined  in  the  Mayo  Foundation  HER2/neu
License).

The  Mayo  Foundation  granted  this  license  in  exchange  for  an  initial  payment  of  $300,000.  The  Mayo  Foundation  assigned  to  us  IND  #14749,  and  we
assumed  all  responsibility  and  liability  for  this  investigational  new  drug  application.  In  addition  to  the  initial  payment,  we  are  to  pay  an  annual  license
maintenance  fee,  milestone  fees,  royalty  fees  (which  will  be  subject  to  a  minimum  annual  royalty  fee  once  royalty  fees  are  due)  and,  if  applicable,  a
percentage of sublicense income.

We have agreed to indemnify and hold Mayo Foundation harmless from any damages caused as a result of (1) the practice or exercise of any rights and
assignments granted pursuant to the agreement by or on behalf of us or any sub-licensee; (2) research, development, design, manufacture, distribution, use,
sale,  importation,  exportation  or  other  disposition  of  Licensed  Products;  (3)  our  or  any  sub-licensee’s  act  or  omission,  including  negligence  or  willful
misconduct; and (4) third party suits for patent infringement involving a Licensed Product.

The  term  of  this  agreement  runs  from  May  4,  2016  until  the  date  of  our  last  obligation  to  make  payments  under  the  agreement,  provided  that  Mayo
Foundation may terminate the agreement if, among other matters, (1) 30 days after providing us with notice of a material breach of this agreement, we fail
to cure such breach, (2) 90 days after providing us with written notice, we fail to meet either of the following diligence events (a) initiate a Phase 2 clinical
trial for a Licensed Product prior to the second anniversary of the agreement and, once initiated, keep current on all of our Phase 2 funding obligations and
(b) initiate a Phase 2b or 3 clinical trial for a Licensed Product prior to the fifth anniversary of the agreement, (3) we fail to make a sale of a Licensed
Product by May 4, 2026, and (4) we cease to conduct business in the normal event of operations or become insolvent or bankrupt. We may voluntarily
terminate the agreement at any time upon written notice to Mayo Foundation.

Mayo Folate Receptor Alpha License

On July 21, 2015, we entered into a License and Assignment Agreement with Mayo Foundation, or the Mayo Foundation FRa License, pursuant to which
we licensed certain intellectual property rights from the Mayo Foundation for the development and commercialization of certain products, methods and
processes property relating to a Folate Receptor Alpha immunotherapeutic vaccine comprised of a set of unique peptide epitopes targeting breast, lung and
ovarian cancer. The Mayo Foundation FRa License resulted from our exercise of an option that we acquired from Ayer Special Situations Fund I, LP, or
Ayer, that was issued pursuant to a Technology Option Agreement that Ayer entered into with the Mayo Foundation on March 19, 2014.

The  Mayo  Foundation  granted  us  a  license  (with  a  right  to  sublicense)  on  a  worldwide  basis  to  make,  sell  and  use  products  for  therapeutic  use  against
breast,  ovarian,  lung  and  other  cancers  that  overexpress  Folate  Receptor  Alpha.  This  license  is  an  exclusive  license  for  products  that  are  based  on  the
licensed intellectual property and non-exclusive for products that are based on Mayo Foundation know–how and materials. The intellectual property that is
licensed includes US patents 8,486,412 (estimated expiration date April 3, 2029), 8,858,952 (estimated expiration date March 10, 2031), 9,243,033 (July
10, 2027) and 9,915,646 (estimated expiration date June 1, 2027).

Under the Mayo Foundation FRa License, and subject to certain exceptions, we are responsible for, among other things, developing the technology under
the  Patent  Rights  to  bring  Licensed  Products  (both  as  defined  in  the  Mayo  Foundation  FRa  License)  to  market  and  costs  of  filing,  prosecution  and
maintenance  of  the  Patent  Rights.  Mayo  Foundation  has  sole  control  over  the  protection,  defense,  enforcement,  maintenance  abandonment  and  other
handling of the Know-How (as defined in the Mayo Foundation FRa License) and Materials (as defined in the Mayo Foundation FRa License).

The Mayo Foundation granted this license in exchange for an initial upfront payment of $350,000. The Mayo Foundation assigned to us IND # 14546, and
we assumed all responsibility and liability for this investigational new drug application. In addition to the initial upfront payment, we are to pay additional
upfront payments, an annual license maintenance fee, milestone fees, royalty fees (which will be subject to a minimum annual royalty fee once royalty fees
are due), and, if applicable, a percentage of sublicense income.

22

 
 
 
 
 
 
 
 
 
 
 
We have agreed to indemnify and hold Mayo Foundation harmless from any damages caused as a result of (1) the practice or exercise of any rights and
assignments  granted  by  the  Mayo  Foundation  FRa  License  by  or  on  behalf  of  us  or  any  sub-licensee;  (2)  research,  development,  design,  manufacture,
distribution,  use,  sale,  importation,  exportation  or  other  disposition  of  Licensed  Products;  (3)  our  or  any  sub-licensee’s  act  or  omission,  including
negligence or willful misconduct; and (4) third party suits for patent infringement involving a Licensed Product.

The term of this agreement runs from July 21, 2015 until the date of our last obligation to make payments under this agreement, provided that the Mayo
Foundation may terminate this agreement if, among other matters, (1) 30 days after providing us with notice of a material breach of this agreement, we fail
to cure such breach, (2) 90 days after providing us with written notice, we fail to meet either of the following diligence events (a) initiate a Phase 2 clinical
trial  for  a  Licensed  Product  prior  to  the  2nd  anniversary  of  the  Mayo  Foundation  FRa  License  and,  once  initiated,  keep  current  on  all  of  our  Phase  2
funding obligations and (b) initiate a Phase 2b or 3 clinical trial for a Licensed Product prior to the 5th anniversary of the Mayo Foundation FRa License,
(3)  we  fail  to  make  a  sale  of  a  Licensed  Product  by  July  21,  2025  and  (4)  we  cease  to  conduct  business  in  the  normal  event  of  operations  or  become
insolvent or bankrupt. We may voluntarily terminate the Mayo Foundation FRa License at any time upon written notice to Mayo Foundation.

Intellectual Property

Our commercial success will depend in part on our ability to obtain and maintain patent and other proprietary protection for our technology, inventions,
improvements, and know-how related to the business; to defend and enforce proprietary rights, including any patents that we may own in the future; to
preserve the confidentiality of our trade secrets and other intellectual property; to obtain and maintain licenses to use intellectual property owned by third
parties; and to operate without infringing the valid and enforceable patents and other proprietary rights of third parties. Our ability to stop third parties from
making, using, selling, offering to sell, or importing our products may depend on the extent to which we have rights under valid and enforceable patents or
trade  secrets  that  cover  these  activities — in  other  words,  the  rights  obtained  under  exclusive  license  arrangements  such  as  those  pursuant  to  our  BCM
License  Agreement  and  our  Mayo  Foundation  licenses.  With  respect  to  both  licensed  and  company-owned  intellectual  property,  we  cannot  be  sure  that
patents will be granted with respect to any of our pending patent applications or with respect to any patent applications filed in the future, nor can we be
sure that any of our existing patents or any patents that may be granted in the future will be commercially useful in protecting our commercial products and
methods of manufacturing the same.

To achieve this objective, a strategic focus for us has been to identify and license key patents and patent applications that serve to enhance our intellectual
property  and  technology  position.  Currently,  all  of  our  MultiTAA-specific  T  cell  intellectual  property  rights  are  licensed  from  BCM.  Our  intellectual
property portfolio currently includes patent applications having: (1) claims directed to methods of generating multi-antigen specific T cell products; and (2)
claims directed to therapeutic uses of such multi-antigen specific T cell products. We believe our patent portfolio, together with our efforts to develop and
patent next-generation technologies, provides us with a substantial intellectual property position. However, the area of patent and other intellectual property
rights in biotechnology is an evolving one with many risks and uncertainties.

Patents

Patents and other proprietary rights are vital to our business operations. We protect our technology through various United States and foreign patent filings
and  maintain  trade  secrets  that  we  own.  Our  policy  is  to  seek  appropriate  patent  protection  both  in  the  United  States  and  abroad  for  our  proprietary
technologies and product candidates. An enforceable patent with appropriate claim coverage can provide an advantage over competitors who may seek to
employ  similar  approaches  to  develop  therapeutics,  and  so  the  future  commercial  success  of  products,  and  therefore  our  future  success,  will  be  in  part
dependent on our intellectual property strategy. We reassess the value of each patent at the time maintenance fees are due, and in cases where maintaining
the patent is judged to be of no significant strategic value, we decline to pay the maintenance fee.

There can be no assurance that our patents, and any patents that may be issued or licensed to us in the future, will afford protection against competitors with
similar technology. In addition, no assurances can be given that the patents issued or licensed to us will not be infringed upon or designed around by others
or that others will not obtain patents that we would need to license or design around. If the courts uphold existing or future patents containing broad claims
over technology used by us, the holders of such patents could require us to obtain licenses to use such technology. Patent coverage may also vary from
country to country based on the scope of available patent protection. There are also opportunities to obtain an extension of patent coverage for a product in
certain countries, which adds further complexity to the determination of patent life.

23

 
 
 
 
 
 
 
 
 
 
We  currently  have  a  number  of  issued  and  pending  patents  covering  composition  of  matter  of  our  PolyStart  technology  including:  U.S.  9,364,523
(estimated expiration date March 17, 2035); U.S. 9,655,956 (estimated expiration date March 17, 2035); U.S. 9,988,643 (estimated expiration date March
17, 2035); and U.S. 10,030,252 (estimated expiration date March 17, 2035)

The effect of the issued United States patents is that they provide us with patent protection for the claims covered by the patents. While the expiration of a
product  patent  normally  results  in  a  loss  of  market  exclusivity  for  the  covered  product  or  product  candidate,  commercial  benefits  may  continue  to  be
derived from: (1) later-granted patents on processes and intermediates related to the most economical method of manufacture of the active ingredient of
such product; (2) patents relating to the use of such product; (3) patents relating to novel compositions and formulations; and (4) in the United States and
certain other countries, market exclusivity that may be available under relevant law. The effect of patent expiration on our product candidates also depends
upon many other factors such as the nature of the market and the position of the product in it, the growth of the market, the complexities and economics of
the process for manufacture of the active ingredient of the product and the requirements of new drug provisions of the Federal Food, Drug and Cosmetic
Act or similar laws and regulations in other countries.

Our  pending  patent  applications  cover  a  range  of  technologies,  including  specific  embodiments  and  applications  for  treatment  of  various  medical
indications, improved application methods and adjunctive utilization with other therapeutic modalities. The coverage claimed in a patent application can be
significantly reduced before the patent is issued. Accordingly, we do not know whether any of the applications we will acquire, or license will result in the
issuance  of  patents,  or,  if  any  patents  are  issued,  whether  they  will  provide  significant  proprietary  protection  or  will  be  challenged,  circumvented  or
invalidated. Because unissued U.S. patent applications are maintained in secrecy for a period of eighteen months and U.S. patent applications filed prior to
November  29,  2000  are  not  disclosed  until  such  patents  are  issued,  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  opposition  proceedings  in  a  foreign  patent  office,  or  for  United  States  patent  applications  filed  before  March  16,  2013,  in  interference  proceedings
declared by the United States Patent and Trademark Office, or the USPTO, to determine priority of invention, or in United States inter partes review or
post-grant review procedures, any of which could result in substantial cost to us, even if the eventual outcome is favorable to us. There can be no assurance
that the patents, if issued, would be held valid by a court of competent jurisdiction. An adverse outcome could subject us to significant liabilities to third
parties, require disputed rights to be licensed from third parties or require us to cease using such technology.

We  have  patents  and  patent  applications  in  other  countries,  as  well  as  in  the  European  Patent  Office  that  we  believe  provide  equivalent  or  comparable
protection for our product candidates in jurisdictions internationally that we consider to be key markets. Because of the differences in patent laws and laws
concerning  proprietary  rights,  the  extent  of  protection  provided  by  U.S.  patents  or  proprietary  rights  owned  by  us  may  differ  from  that  of  their  foreign
counterparts.

Trade Secrets

We  also  rely  on  trade  secrets  and  know-how  relating  to  our  proprietary  technology  and  product  candidates,  continuing  innovation,  and  in-licensing
opportunities  to  develop,  strengthen  and  maintain  our  proprietary  position  in  the  field  of  immuno-oncology.  However,  trade  secrets  can  be  difficult  to
protect.  We  also  plan  to  rely  on  regulatory  protection  afforded  through  orphan  drug  designations,  data  exclusivity,  market  exclusivity  and  patent  term
extensions when available, as well as contractual agreements with our academic and commercial partners.

We  require  each  of  our  employees,  consultants  and  advisors  to  execute  a  confidentiality  agreement  upon  the  commencement  of  any  employment,
consulting or advisory relationship with us. Each agreement provides that all confidential information developed or made known to the individual during
the course of the relationship will be kept confidential and not be disclosed to third parties except in specified circumstances. In the case of employees, the
agreements provide that all inventions conceived by an employee shall be our exclusive property.

24

 
 
 
 
 
 
 
 
 
Trademarks

We currently have pending with the USPTO applications for registration of the trademarks POLYSTART and “Marker Therapeutics.” We currently have
the trademark “TapImmune” registered with the USPTO. We also have rights to use other names essential to our business. Federally registered trademarks
have a perpetual life if they are maintained and renewed on a timely basis and used properly as trademarks, subject to the rights of third parties to seek
cancellation of the trademarks if they claim priority or confusion of usage. We regard our trademarks and other proprietary rights as valuable assets and
believe they have significant value to us.

We believe that our patents, the protection of discoveries in connection with our development activities, our proprietary products, technologies, processes
and  know-how  and  all  our  intellectual  property  are  important  to  our  business.  There  can  be  no  assurance  that  any  of  our  patents,  licenses  or  other
intellectual property rights will afford us any protection from competition.

Government Regulation

The FDA and other regulatory authorities at federal, state, and local levels, as well as in foreign countries, extensively regulate, among other things, the
research, development, testing, manufacture, quality control, import, export, safety, effectiveness, labeling, packaging, storage, distribution, record keeping,
approval,  advertising,  promotion,  marketing,  post-approval  monitoring,  and  post-approval  reporting  of  biologics  such  as  those  we  are  developing.  We,
along  with  third-party  contractors,  will  be  required  to  navigate  the  various  preclinical,  clinical  and  commercial  approval  requirements  of  the  governing
regulatory agencies of the countries in which we wish to conduct studies or seek approval or licensure of our product candidates.

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

·

·

·

·

·

·

·

·

·

completion of preclinical laboratory tests and animal studies performed in accordance with the FDA’s current Good Laboratory Practices, or GLP,
regulation;

submission to the FDA of an IND, which must become effective before clinical trials may begin and must be updated annually or when significant
changes are made;

approval by an independent Institutional Review Board, or IRB, or ethics committee at each clinical site before the trial is commenced;

performance  of  adequate  and  well-controlled  human  clinical  trials  to  establish  the  safety,  purity  and  potency  of  the  proposed  biologic  product
candidate for its intended purpose;

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

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

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

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

FDA review and approval of the BLA to permit commercial marketing of the product for particular indications for use in the United States.

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Preclinical and Clinical Development

Prior to beginning the first clinical trial with a product candidate, we must submit an IND to the FDA. An IND is a request for authorization from the FDA
to  administer  an  investigational  new  drug  product  to  humans.  The  central  focus  of  an  IND  submission  is  on  the  general  investigational  plan  and  the
protocol(s) for clinical studies. The IND also includes results of animal and in vitro studies assessing 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 product. An IND must become effective before human clinical trials may begin. The IND automatically becomes effective 30
days after receipt by the FDA, unless the FDA, within the 30-day time period, raises safety concerns or questions about the proposed clinical trial. 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 the clinical trial
can begin. Submission of an IND therefore may or may not result in FDA authorization to begin a clinical trial. Clinical trials involve the administration of
the investigational product 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  study.  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 effectiveness criteria to be evaluated. A separate
submission to the existing IND must be made for each successive clinical trial conducted during product development and for any subsequent protocol
amendments. Furthermore, an independent IRB for each site proposing to conduct the clinical trial must review and approve the plan for any clinical trial
and its informed consent form before the clinical trial begins at that site and must monitor the study until completed. Regulatory authorities, the IRB or the
sponsor may suspend a clinical trial at any time on various grounds, including a finding that the subjects are being exposed to an unacceptable health risk or
that the trial is unlikely to meet its stated objectives. Some studies also include oversight by an independent group of qualified experts organized by the
clinical study sponsor, known as a data safety monitoring board, which provides authorization for whether or not a study may move forward at designated
check  points  based  on  access  to  certain  data  from  the  study  and  may  halt  the  clinical  trial  if  it  determines  that  there  is  an  unacceptable  safety  risk  for
subjects or other grounds, such as no demonstration of efficacy. There are also requirements governing the reporting of ongoing clinical studies and clinical
study results to public registries.

For purposes of BLA approval, human clinical trials are typically conducted in three sequential phases that may overlap.

·

·

·

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

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

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

In some cases, the FDA may require, or companies may voluntarily pursue, additional clinical trials after a product is approved to gain more information
about  the  product.  These  so-  called  Phase  4  studies  may  be  made  a  condition  to  approval  of  the  BLA.  Concurrent  with  clinical  trials,  companies  may
complete  additional  animal  studies  and  develop  additional  information  about  the  biological  characteristics  of  the  product  candidate  and  must  finalize  a
process for manufacturing the product in commercial quantities in accordance with cGMP requirements. The manufacturing process must be capable of
consistently producing quality batches of the product candidate and, among other things, must develop methods for testing the identity, strength, quality
and purity of the final product, or for biologics, the safety, purity and potency. Additionally, appropriate packaging must be selected and tested, and stability
studies must be conducted to demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life.

26

 
 
 
 
 
 
 
 
 
BLA Submission and Review

Assuming  successful  completion  of  all  required  testing  in  accordance  with  all  applicable  regulatory  requirements,  the  results  of  product  development,
nonclinical studies and clinical trials are submitted to the FDA as part of a BLA requesting approval to market the product for one or more indications. The
BLA must include all relevant data available from pertinent preclinical and clinical studies, including negative or ambiguous results as well as positive
findings, together with detailed information relating to the product’s chemistry, manufacturing, controls, and proposed labeling, among other things. The
submission of a BLA requires payment of a substantial application user fee to FDA, unless a waiver or exemption applies.

Once a BLA has been submitted, the FDA’s goal is to review standard applications within ten months after it accepts the application for filing, or, if the
application  qualifies  for  priority  review,  six  months  after  the  FDA  accepts  the  application  for  filing.  In  both  standard  and  priority  reviews,  the  review
process is often significantly extended by FDA requests for additional information or clarification. The FDA reviews a BLA to determine, among other
things, whether a product is safe, pure and potent and the facility in which it is manufactured, processed, packed, or held meets standards designed to assure
the  product’s  continued  safety,  purity  and  potency.  The  FDA  may  convene  an  advisory  committee  to  provide  clinical  insight  on  application  review
questions. Before approving a BLA, the FDA will typically inspect the facility or facilities where the product is manufactured. The FDA will not approve
an  application  unless  it  determines  that  the  manufacturing  processes  and  facilities  are  in  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.  If  the  FDA  determines  that  the  application,  manufacturing  process  or  manufacturing  facilities  are  not
acceptable, it will outline the deficiencies in the submission and often will request additional testing or information. Notwithstanding the submission of any
requested additional information, the FDA ultimately may decide that the application does not satisfy the regulatory criteria for approval.

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

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

Expedited Development and Review Programs

The FDA offers a number of expedited development and review programs for qualifying product candidates. The fast track program is intended to expedite
or facilitate the process for reviewing new products that meet certain criteria. Specifically, new products are eligible for fast track designation if they are
intended to treat a serious or life-threatening disease or condition and demonstrate the potential to address unmet medical needs for the disease or condition.
Fast track designation applies to the combination of the product and the specific indication for which it is being studied. The sponsor of a fast track product
has opportunities for frequent interactions with the review team during product development and, once a BLA is submitted, the product may be eligible for
priority review. A fast track product may also be eligible for rolling review, where the FDA may consider for review sections of the BLA on a rolling basis
before the complete application is submitted, if the sponsor provides a schedule for the submission of the sections of the BLA, the FDA agrees to accept
sections of the BLA and determines that the schedule is acceptable, and the sponsor pays any required user fees upon submission of the first section of the
BLA.

27

 
 
 
 
 
 
 
 
 
A  product  intended  to  treat  a  serious  or  life-threatening  disease  or  condition  may  also  be  eligible  for  breakthrough  therapy  designation  to  expedite  its
development  and  review.  A  product  can  receive  breakthrough  therapy  designation  if  preliminary  clinical  evidence  indicates  that  the  product  may
demonstrate substantial improvement over existing therapies on one or more clinically significant endpoints, such as substantial treatment effects observed
early  in  clinical  development.  The  designation  includes  all  of  the  fast  track  program  features,  as  well  as  more  intensive  FDA  interaction  and  guidance
beginning as early as Phase 1 and an organizational commitment to expedite the development and review of the product, including involvement of senior
managers.

Any marketing application for a biologic submitted to the FDA for approval, including a product with a fast track designation and/or breakthrough therapy
designation,  may  be  eligible  for  other  types  of  FDA  programs  intended  to  expedite  the  FDA  review  and  approval  process,  such  as  priority  review  and
accelerated  approval.  A  product  is  eligible  for  priority  review  if  it  has  the  potential  to  provide  a  significant  improvement  in  the  treatment,  diagnosis  or
prevention of a serious disease or condition compared to marketed products. For products containing new molecular entities, priority review designation
means the FDA’s goal is to take action on the marketing application within six months of the 60-day filing date (compared with ten months under standard
review).

Additionally,  products  studied  for  their  safety  and  effectiveness  in  treating  serious  or  life-threatening  diseases  or  conditions  may  receive  accelerated
approval upon a determination that the product has an effect on 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.  As  a  condition  of  accelerated  approval,  the  FDA  will  generally  require  the  sponsor  to  perform  adequate  and  well-controlled  post-marketing
clinical studies to verify and describe the anticipated effect on irreversible morbidity or mortality or other clinical benefit. In addition, the FDA currently
requires as a condition for accelerated approval pre-approval of promotional materials, which could adversely impact the timing of the commercial launch
of the product.

The regenerative medicine advanced therapy, or RMAT, designation is intended to facilitate an efficient development program for, and expedite review of,
any drug that meets the following criteria: (1) it qualifies as a RMAT, which is defined as a cell therapy, therapeutic tissue engineering product, human cell
and tissue product, or any combination product using such therapies or products, with limited exceptions; (2) it is intended to treat, modify, reverse, or cure
a serious or life-threatening disease or condition; and (3) preliminary clinical evidence indicates that the drug has the potential to address unmet medical
needs for such a disease or condition. Like breakthrough therapy designation, RMAT designation provides potential benefits that include more frequent
meetings  with  FDA  to  discuss  the  development  plan  for  the  product  candidate  and  eligibility  for  rolling  review  and  priority  review.  Products  granted
RMAT designation may also be eligible for accelerated approval on the basis of a surrogate or intermediate endpoint reasonably likely to predict long-term
clinical benefit, or reliance upon data obtained from a meaningful number of sites, including through expansion to additional sites. Once approved, when
appropriate, the FDA can permit fulfillment of post-approval requirements under accelerated approval through the submission of clinical evidence, clinical
studies, patient registries, or other sources of real world evidence such as electronic health records; through the collection of larger confirmatory datasets;
or through post-approval monitoring of all patients treated with the therapy prior to approval.

Fast  track  designation,  breakthrough  therapy  designation,  priority  review,  accelerated  approval,  and  RMAT  designation  do  not  change  the  standards  for
approval but may expedite the development or approval process.

Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, which is a disease or
condition  that  affects  fewer  than  200,000  individuals  in  the  United  States,  or  more  than  200,000  individuals  in  the  United  States  for  which  there  is  no
reasonable expectation that the cost of developing and making available in the United States a drug or biologic for this type of disease or condition will be
recovered from sales in the United States for that drug or biologic. Orphan drug designation must be requested before submitting a BLA. After the FDA
grants orphan drug designation, the generic identity of the therapeutic agent and its potential orphan use are disclosed publicly by the FDA. The orphan
drug designation does not convey any advantage in, or shorten the duration of, the regulatory review or approval process.

28

 
 
 
 
 
 
 
 
 
 
If a product that has orphan drug designation subsequently receives the first FDA approval for the disease for which it has such designation, the product is
entitled to orphan drug exclusive approval (or exclusivity), which means that the FDA may not approve any other applications, including a full BLA, to
market the same biologic for the same indication for seven years, except in limited circumstances, such as a showing of clinical superiority to the product
with orphan drug exclusivity. Orphan drug exclusivity does not prevent FDA from approving a different drug or biologic for the same disease or condition,
or the same drug or biologic for a different disease or condition. Among the other benefits of orphan drug designation are tax credits for certain research
and a waiver of the BLA application fee.

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

Post-Approval Requirements

Any  products  manufactured  or  distributed  by  us  pursuant  to  FDA  approvals  are  subject  to  pervasive  and  continuing  regulation  by  the  FDA,  including,
among other things, requirements relating to record-keeping, reporting of adverse experiences, periodic reporting, product sampling and distribution, and
advertising and promotion of the product. After approval, most changes to the approved product, such as adding new indications or other labeling claims,
are subject to prior FDA review and approval. There also are continuing user fee requirements, under which FDA assesses an annual program fee for each
product  identified  in  an  approved  BLA.  Biologic  manufacturers  and  their  subcontractors  are  required  to  register  their  establishments  with  the  FDA  and
certain state agencies and are subject to periodic unannounced inspections by the FDA and certain state agencies for compliance with cGMP, which impose
certain procedural and documentation requirements upon us and our third-party manufacturers. Changes to the manufacturing process are strictly regulated,
and, depending on the significance of the change, may require prior FDA approval before being implemented. FDA regulations also require investigation
and correction of any deviations from cGMP and impose reporting requirements upon us and any third-party manufacturers that we may decide to use.
Accordingly,  manufacturers  must  continue  to  expend  time,  money  and  effort  in  the  area  of  production  and  quality  control  to  maintain  compliance  with
cGMP and other aspects of regulatory compliance.

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

·

·

·

·

·

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

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

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

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

injunctions or the imposition of civil or criminal penalties.

29

 
 
 
 
 
 
 
 
 
 
 
 
The FDA closely regulates the marketing, labeling, advertising and promotion of biologics. A company can make only those claims relating to safety and
efficacy,  purity  and  potency  that  are  approved  by  the  FDA  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. Failure to comply with these requirements can result in, among other
things,  adverse  publicity,  warning  letters,  corrective  advertising  and  potential  civil  and  criminal  penalties.  Physicians  may  prescribe  legally  available
products for uses that are not described in the product’s labeling and that differ from those tested by us and approved by the FDA. Such off-label uses are
common across medical specialties. Physicians may believe that such off-label uses are the best treatment for many patients in varied circumstances. The
FDA does not regulate the behavior of physicians in their choice of treatments. The FDA does, however, restrict manufacturer’s communications on the
subject of off-label use of their products.

Biosimilars and Reference Product Exclusivity

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, or collectively, the ACA, signed into
law  in  2010,  includes  a  subtitle  called  the  Biologics  Price  Competition  and  Innovation  Act  of  2009,  or  BPCIA,  which  created  an  abbreviated  approval
pathway for biological products that are biosimilar to or interchangeable with an FDA-approved reference biological product.

Biosimilarity, which requires that there be no clinically meaningful differences between the biological product and the reference product in terms of safety,
purity, and potency, can be shown through analytical studies, animal studies, and a clinical study or studies. Interchangeability requires that a product is
biosimilar to the reference product and the product must demonstrate that it can be expected to produce the same clinical results as the reference product in
any  given  patient  and,  for  products  that  are  administered  multiple  times  to  an  individual,  the  biologic  and  the  reference  biologic  may  be  alternated  or
switched after one has been previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use of the reference
biologic.  Complexities  associated  with  the  larger,  and  often  more  complex,  structures  of  biological  products,  as  well  as  the  processes  by  which  such
products are manufactured, pose significant hurdles to implementation of the abbreviated approval pathway that are still being worked out by the FDA.

Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following the date that the reference product
was first licensed by the FDA. In addition, the approval of a biosimilar product may not be made effective by the FDA until 12 years from the date on
which the reference product was first licensed. During this 12-year period of exclusivity, another company may still market a competing version of the
reference product if the FDA approves a full BLA for the competing product containing that applicant’s own preclinical data and data from adequate and
well-controlled  clinical  trials  to  demonstrate  the  safety,  purity  and  potency  of  its  product.  The  BPCIA  also  created  certain  exclusivity  periods  for
biosimilars approved as interchangeable products. At this juncture, it is unclear whether products deemed “interchangeable” by the FDA will, in fact, be
readily substituted by pharmacies, which are governed by state pharmacy law.

The BPCIA is complex and continues to be interpreted and implemented by the FDA. In addition, recent government proposals have sought to reduce the
12-year reference product exclusivity period. Other aspects of the BPCIA, some of which may impact the BPCIA exclusivity provisions, have also been the
subject of recent litigation. As a result, the ultimate impact, implementation, and impact of the BPCIA is subject to significant uncertainty.

Other Healthcare Laws and Compliance Requirements

Pharmaceutical companies are subject to additional healthcare regulation and enforcement by the federal government and by authorities in the states and
foreign jurisdictions in which they conduct their business. Such laws include, without limitation: the U.S. federal Anti-Kickback Statute, which prohibits,
among other things, persons and entities from knowingly and willfully soliciting, receiving, offering or paying remuneration, to induce, or in return for,
either the referral of an individual, or the purchase or recommendation of an item or service for which payment may be made under any federal healthcare
program;  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 to the federal government, including federal healthcare programs, that are false or
fraudulent; HIPAA, which created additional federal criminal statutes which prohibit, among other things, executing a scheme to defraud any healthcare
benefit  program  and  making  false  statements  relating  to  healthcare  matters,  and  which,  as  amended  by  HITECH,  also  imposes  certain  requirements  on
HIPAA covered entities and their business associates relating to the privacy, security and transmission of individually identifiable health information; the
U.S. federal Physician Payments Sunshine Act, which requires certain manufacturers of drugs, devices, biologics and medical supplies for which payment
is available under Medicare, Medicaid or the Children’s Health Insurance Program, with specific exceptions, to annually report to the federal government,
information related to payments or other transfers of value made to physicians, as defined by such law, and teaching hospitals, as well as ownership and
investment interests held by physicians and their immediate family members; and U.S. state and foreign law equivalents of each of the above federal laws,
which,  in  some  cases,  differ  from  each  other  in  significant  ways,  and  may  not  have  the  same  effect,  thus  complicating  compliance  efforts.  In  addition,
certain states require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance
guidance promulgated by the federal government and certain states and local jurisdictions require the registration of pharmaceutical sales representatives. If
their  operations  are  found  to  be  in  violation  of  any  of  such  laws  or  any  other  governmental  regulations  that  apply,  they  may  be  subject  to  penalties,
including,  without  limitation,  significant  civil,  criminal  and  administrative  penalties,  damages,  fines,  disgorgement,  imprisonment,  exclusion  from
government-funded healthcare programs, such as Medicare and Medicaid or similar programs in other countries or jurisdictions, integrity oversight and
reporting  obligations  to  resolve  allegations  of  non-compliance,  disgorgement,  imprisonment,  contractual  damages,  reputational  harm,  diminished  profits
and the curtailment or restructuring of our operations.

30

 
 
 
 
 
 
 
 
 
 
Coverage and Reimbursement

Significant  uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  pharmaceutical  or  biological  product  for  which  we  obtain  regulatory
approval. Sales of any product depend, in part, on the extent to which such product will be covered by third-party payors, such as federal, state, and foreign
government healthcare programs, commercial insurance and managed healthcare organizations, and the level of reimbursement for such product by third-
party  payors.  Decisions  regarding  the  extent  of  coverage  and  amount  of  reimbursement  to  be  provided  are  made  on  a  plan-by-plan  basis.  For  products
administered  under  the  supervision  of  a  physician,  obtaining  coverage  and  adequate  reimbursement  may  be  particularly  difficult  because  of  the  higher
prices often associated with such drugs. Additionally, separate reimbursement for the product itself or the treatment or procedure in which the product is
used may not be available, which may impact physician utilization.

In  addition,  the  U.S.  government,  state  legislatures  and  foreign  governments  have  continued  implementing  cost-containment  programs,  including  price
controls, restrictions on coverage and reimbursement and requirements for substitution of generic products. Third-party payors are increasingly challenging
the prices charged for medical products and services, examining the medical necessity and reviewing the cost effectiveness of pharmaceutical or biological
products, medical devices and medical services, in addition to questioning safety and efficacy. Adoption of price controls and cost-containment measures,
and adoption of more restrictive policies in jurisdictions with existing controls and measures, could further limit sales of any product. Decreases in third-
party reimbursement for any product or a decision by a third-party payor not to cover a product could reduce physician usage and patient demand for the
product. No regulatory authority has granted approval for a personalized cancer immunotherapy based on a vaccine approach, and there is no model for
reimbursement of this type of product.

Healthcare Reform

The United States and some foreign jurisdictions are considering or have enacted a number of reform proposals to change the healthcare system. There is
significant interest in promoting changes in healthcare systems with the stated goals of containing healthcare costs, improving quality or expanding access.
In  the  United  States,  the  pharmaceutical  industry  has  been  a  particular  focus  of  these  efforts  and  has  been  significantly  affected  by  federal  and  state
legislative  initiatives,  including  those  designed  to  limit  the  pricing,  coverage,  and  reimbursement  of  pharmaceutical  and  biopharmaceutical  products,
especially under government-funded health care programs, and increased governmental control of drug pricing.

In March 2010, the ACA was signed into law, which substantially changed the way healthcare is financed by both governmental and private insurers in the
United  States,  and  significantly  affected  the  pharmaceutical  industry.  The  ACA  contained  a  number  of  provisions  of  particular  importance  to  the
pharmaceutical and biotechnology industries, including, but not limited to, those governing enrollment in federal healthcare programs, a new methodology
by which rebates owed by manufacturers under the Medicaid Drug Rebate Program are calculated for drugs that are inhaled, infused, instilled, implanted or
injected,  and  annual  fees  based  on  pharmaceutical  companies’  share  of  sales  to  federal  health  care  programs.  There  remain  judicial  and  Congressional
challenges to certain aspects of the ACA, and we expect there will be additional challenges and amendments to the ACA in the future. For example, the
Tax  Cuts  and  Jobs  Act  was  enacted,  which,  among  other  things,  removed  penalties  for  not  complying  with ACA’s  individual  mandate  to  carry  health
insurance. In addition, the 2020 federal spending package permanently eliminated, 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. Additionally, on December 18, 2019, the U.S. Court of Appeals for the 5th Circuit upheld the District Court ruling 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.

31

 
 
 
 
 
 
 
 
Other legislative changes have been proposed and adopted since the ACA was enacted, including aggregate reductions of Medicare payments to providers
of 2% per fiscal year and reduced payments to several types of Medicare providers. Moreover, there has recently been heightened governmental scrutiny
over the manner in which manufacturers set prices for their marketed products, which has resulted in several Congressional inquiries and proposed and
enacted federal and state legislation designed to, among other things, bring more transparency to product pricing, review the relationship between pricing
and  manufacturer  patient  programs,  and  reform  government  program  reimbursement  methodologies  for  drug  products.  At  the  federal  level,  the  Trump
administration’s budget proposal for fiscal year 2020 contains further drug price control measures that could be enacted during the 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. Further, the Trump
administration released a “Blueprint”, or plan, to lower drug prices and reduce out of pocket costs of drugs that contains additional proposals to increase
drug 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  Department  of  Health  and  Human  Services,  or  HHS,  has
solicited  feedback  on  some  of  these  measures  and  has  implemented  others  under  its  existing  authority.  While  some  measures  may  require  additional
authorization  to  become  effective,  Congress  and  the  Trump  administration  have  each  indicated  that  it  will  continue  to  seek  new  legislative  and/or
administrative measures to control drug costs. At the state level, legislatures have increasingly passed legislation and implemented regulations designed to
control  pharmaceutical  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access  and
marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk purchasing.

Product Liability and Insurance

We  face  an  inherent  risk  of  product  liability  as  a  result  of  the  clinical  testing  of  our  product  candidates  and  will  face  an  even  greater  risk  if  we
commercialize any products. We have not experienced any product liability claims to date. We currently carry products and clinical trial liability insurance
policies. There can be no assurance that liability claims will not exceed such insurance coverage limits, which could have a materially adverse effect on our
business, financial condition or results of operations or that such insurance will continue to be available on commercially reasonable terms, if at all.

Human Resources

Employees

As  of  December  31,  2019,  we  had  28  full-time  employees.  There  were  18  in  research,  development  and  clinical  and  10  were  in  finance,  legal,  human
resources  or  administrative  support.  None  of  our  employees  is  subject  to  a  collective  bargaining  agreement.  We  consider  our  relationship  with  our
employees to be good.

Consultants

We have consulting agreements with a number of leading academic scientists, clinicians and regulatory experts. They serve as important contacts for us
throughout the broader scientific and clinical communities. They are distinguished individuals with expertise in numerous fields, including cellular biology,
molecular biology, oncology, clinical, manufacturing and regulatory.

We retain each consultant according to the terms of a consulting agreement. Under such agreements, we pay them a consulting fee and reimburse them for
out-of-pocket expenses incurred in performing their services for us. In addition, some consultants hold options to purchase our common stock, subject to
the vesting requirements contained in separate award agreements. Our consultants may be employed by other entities and therefore may have commitments
to their employer or may have other consulting or advisory agreements that may limit their availability to us.

Available Information

Our  website  is  located  at  www.markertherapeutics.com.  We  make  available  free  of  charge  on  our  website  our  annual  reports  on  Form  10-K,  quarterly
reports  on  Form  10-Q,  current  reports  on  Form  8-K  and  amendments  to  those  reports,  as  soon  as  reasonably  practicable  after  we  electronically  file  or
furnish  such  materials  to  the  Securities  and  Exchange  Commission.  Our  website  and  the  information  contained  therein  or  connected  thereto  are  not
intended to be incorporated into this Annual Report on Form 10-K.

32

 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1A. RISK FACTORS

An investment in our common stock involves a high degree of risk. You should carefully consider the risks described below before making an investment
decision in our securities. These risk factors are effective as of the date of this Form 10-K and shall be deemed to be modified or superseded to the extent
that a statement contained in our future filings modifies or replaces such statement. All of these risks may impair our business operations. The forward-
looking statements in this Form 10-K involve risks and uncertainties and actual results may differ materially from the results we discuss in the forward-
looking  statements.  If  any  of  the  following  risks  actually  occur,  our  business,  financial  condition  or  results  of  operations  could  be  materially  adversely
affected. In that case, the trading price of our stock could decline, and you may lose all or part of your investment.

We are a development stage company with a history of operating losses.

Risks Related to our Business and Intellectual Property

We are a clinical-stage immunotherapy company with a history of losses, and we may always operate at a loss. We expect that we will continue to operate
at a loss throughout our development stage, and as a result, we may exhaust our financial resources and be unable to complete the development of our
product  candidates.  We  anticipate  that  our  ongoing  operational  costs  will  increase  significantly  as  we  continue  conducting  our  clinical  development
program. Our deficit will continue to grow during our drug development period. We have no sources of revenue to provide incoming cash flows to sustain
our  future  operations.  As  outlined  above,  our  ability  to  pursue  our  planned  business  activities  depends  upon  our  successful  efforts  to  raise  additional
financing.

We  have  sustained  losses  from  operations  in  each  fiscal  year  since  our  inception,  and  we  expect  losses  to  continue  for  the  indefinite  future  due  to  the
substantial investment in research and development. As of December 31, 2019, we had an accumulated deficit of $327.5 million since inception. We expect
to  spend  substantial  additional  sums  on  the  continued  administration  and  research  and  development  of  licensed  and  proprietary  product  candidates  and
technologies  with  no  certainty  that  our  approach  and  associated  technologies  will  become  commercially  viable  or  profitable  as  a  result  of  these
expenditures. If we fail to raise a significant amount of capital, we may need to significantly curtail operations, allocate limited financial resources among
our product candidates, or cease operations in the near future. If any of our product candidates fail in clinical trials or do not gain regulatory approval, we
may  never  generate  revenue.  Even  if  we  generate  revenue  in  the  future,  we  may  not  be  able  to  become  profitable  or  sustain  profitability  in  subsequent
periods.

Our future success is highly dependent upon our key personnel, and our ability to attract, retain, and motivate additional qualified personnel.

Our ability to compete in the highly competitive biotechnology and pharmaceutical industries depends upon our ability to attract and retain highly qualified
managerial, scientific, and medical personnel. We are highly dependent on our management, scientific, and medical personnel and consultants, including
Peter  Hoang,  our  President  and  Chief  Executive  Officer,  Juan  Vera,  M.D.,  our  Chief  Development  Officer,  and  Mythili  Koneru,  M.D.,  Ph.D.  our  Chief
Medical Officer as well as others. The loss of the services of any of our executive officers, other key employees, and other scientific and medical advisors,
and our inability to find suitable replacements could result in delays in product development and harm to our business. We have a priority to quickly train
additional qualified scientific and medical personnel to ensure the ability to maintain business continuity. Any delays in training such personnel could delay
the development, manufacture, and clinical trials of our product candidates.

Our ability to attract and retain highly skilled personnel is critical to our operations and expansion. We face competition for these types of personnel from
other  biotechnology  companies  and  more  established  organizations,  many  of  which  have  significantly  larger  operations  and  greater  financial,  technical,
human and other resources than us. We may not be successful in attracting and retaining qualified personnel on a timely basis, on competitive terms, or at
all. If we are not successful in attracting and retaining these personnel, or integrating them into our operations, our business, prospects, financial condition
and  results  of  operations  will  be  materially  adversely  affected.  In  such  circumstances,  we  may  be  unable  to  conduct  certain  research  and  development
programs, unable to adequately manage our clinical trials and development of our product candidates, and unable to adequately address our management
needs.

33

 
 
 
 
 
 
 
 
 
 
 
Our  strategic  relationship  with  Baylor  College  of  Medicine,  or  BCM,  is  dependent,  in  part,  upon  our  relationship  with  key  medical  and  scientific
personnel and advisors.

Our  MultiTAA-specific  T  cell  therapy  has  been  developed  through  our  collaboration  with  the  Center  for  Cell  and  Gene  Therapy  at  BCM,  founded  by
Malcolm K. Brenner, M.D., Ph.D., a recognized pioneer in immuno-oncology. In addition to Dr. Brenner, Our founders include Juan Vera, M.D., Ann Leen,
Ph.D., Helen Heslop, M.D., DSc (Hon) and Cliona Rooney, Ph.D., who all have significant experience in this field and are all affiliated with the Center for
Cell and Gene Therapy at BCM. Dr. Vera is our Chief Development Officer. In addition, Dr. Brenner, Dr. Heslop and Dr. Rooney have joined our Scientific
Advisory Board.

Our strategic relationship with BCM is dependent, in part, on our relationship with these key employees and advisors, and in particular Dr. Vera, who is
also employed with the Center for Cell and Gene Therapy at BCM. If we lose Dr. Vera, or if he leaves his position at BCM, our relationship with BCM may
deteriorate, and our business could be harmed.

We,  and  certain  of  our  key  medical  and  scientific  personnel,  will  need  additional  agreements  in  place  with  BCM  to  expand  our  development,
manufacture, and clinical trial efforts.

Although  we  have  an  exclusive  license  agreement  with  BCM  under  which  we  received  a  worldwide,  exclusive  license  to  BCM’s  rights  in  and  to  three
patent families to develop and commercialize the MultiTAA-specific T cell product candidates, we will need to enter into additional agreements with BCM
with  respect  to  (i)  a  strategic  alliance  to  advance  pre-clinical  research,  early  stage  clinical  trials,  and  Phase  2  clinical  trials  with  respect  to  our  product
candidates, as well as continued access to our clinical data, and (ii) product manufacturing and support, including personnel and space at the institution for
the foreseeable future. Any delays in entering into new strategic agreements with BCM related to our product candidates could delay the development,
manufacture, and clinical trials of our product candidates.

The multiple roles of certain of Dr. Vera, our Chief Development Officer, and John Wilson, our director, could limit their time and availability to us,
and create, or appear to create, conflicts of interest.

Dr. Vera is a co-founder and member of Allovir Inc., or Allovir. Allovir is owned by the same principal stockholder group as us prior to our merger with
TapImmune, Inc. and has technology which is being developed under a license agreement with BCM by the same research group at BCM. Allovir is a
clinical-stage biopharmaceutical company that is investigating and developing virus-specific T cell therapy technology for the prevention and/or treatment
of viral infections. Accordingly, Dr. Vera may have other commitments that would, at times, limit his availability to us. Other research being conducted by
Dr.  Vera  may,  at  times,  receive  higher  priority  than  research  on  our  programs,  which  may,  in  turn,  delay  the  development  or  commercialization  of  our
product candidates.

In addition, John Wilson is a co-founder, member and director of Allovir and is a director of our company. Both of these individuals have certain fiduciary
or other obligations to us and certain fiduciary or other obligations to Allovir and, in the case of Dr. Vera to BCM. Such multiple obligations may in the
future result in a conflict of interest with respect to presenting other potential business opportunities to us or to Allovir. A conflict of interest also may arise
concerning  the  timing  of  the  parties’  planned  and  ongoing  clinical  trials,  investigational  new  drug  application  filings  and  the  parties’  opportunities  for
marketing their respective product candidates. In addition, they may be faced with decisions that could have different implications for us than for Allovir.
Consequently, there is no assurance that these members of our board and management will always act in our best interests in all situations should a conflict
arise.

We have not yet sold any products or received regulatory approval to sell any product candidates.

We have no approved products or product candidates pending approval. As a result, we have not derived any revenue from the sales of products and have
not yet demonstrated ability to obtain regulatory approval, formulate and manufacture commercial-scale products, or conduct sales and marketing activities
necessary for successful product commercialization. Without revenue, we can only finance our operations through debt and equity financings.

34

 
 
 
 
 
 
 
 
 
 
 
 
Product development involves a lengthy and expensive process with an uncertain outcome, and results of earlier pre-clinical and clinical trials may not
be predictive of future clinical trial results.

Clinical testing is expensive and generally takes many years to complete, and the outcome is inherently uncertain. Failure can occur at any time during the
clinical trial process. The results of pre-clinical testing and early clinical trials of our product candidates may not be predictive of the results of larger, later-
stage  controlled  clinical  trials.  Product  candidates  that  have  shown  promising  results  in  early-stage  clinical  trials  may  still  suffer  significant  setbacks  in
subsequent  clinical  trials.  Our  clinical  trials  to  date  have  been  conducted  on  a  small  number  of  patients  in  a  single  academic  clinical  site  for  a  limited
number of indications. We will have to conduct larger, well-controlled trials in our proposed indications at multiple sites to verify the results obtained to
date  and  to  support  any  regulatory  submissions  for  further  clinical  development  of  our  product  candidates.  Our  assumptions  related  to  our  product
candidates, such as with respect to lack of toxicity and manufacturing cost estimates, are based on early limited clinical trials and current manufacturing
processes  at  BCM  and  may  prove  to  be  incorrect.  In  addition,  the  initial  estimates  of  the  clinical  cost  of  development  may  prove  to  be  inadequate,
particularly  if  clinical  trial  timing  or  outcome  is  different  than  predicted  or  regulatory  agencies  require  further  testing  before  approval.  A  number  of
companies in the biopharmaceutical industry have suffered significant setbacks in advanced clinical trials due to lack of efficacy or adverse safety profiles
despite promising results in earlier, smaller clinical trials. Moreover, clinical data are often susceptible to varying interpretations and analyses. We do not
know whether any Phase 2, Phase 3, or other clinical trials we may conduct will demonstrate consistent or adequate efficacy and safety with respect to the
proposed indication for use sufficient to receive regulatory approval or market our product candidates.

The biotechnology and immunotherapy industries are characterized by rapid technological developments and a high degree of competition. We may be
unable to compete with more substantial enterprises.

The biotechnology and biopharmaceutical industries are characterized by rapid technological developments and a high degree of competition. As a result,
our  actual  or  proposed  immunotherapies  could  become  obsolete  before  we  recoup  any  portion  of  our  related  research  and  development  and
commercialization  expenses.  Competition  in  the  biopharmaceutical  industry  is  based  significantly  on  scientific  and  technological  factors.  These  factors
include the availability of patent and other protection for technology and products, the ability to commercialize technological developments and the ability
to  obtain  governmental  approval  for  testing,  manufacturing  and  marketing.  We  compete  with  specialized  biopharmaceutical  firms  in  the  United  States,
Europe  and  elsewhere,  as  well  as  a  growing  number  of  large  pharmaceutical  companies  that  are  applying  biotechnology  to  their  operations.  Many
biopharmaceutical  companies  have  focused  their  development  efforts  in  the  human  therapeutics  area,  including  cancer.  Many  major  pharmaceutical
companies  have  developed  or  acquired  internal  biotechnology  capabilities  or  made  commercial  arrangements  with  other  biopharmaceutical  companies.
These  companies,  as  well  as  academic  institutions,  governmental  agencies  and  private  research  organizations,  also  compete  with  us  in  recruiting  and
retaining highly qualified scientific personnel and consultants. Our ability to compete successfully with other companies in the pharmaceutical field will
also depend to a considerable degree on the continuing availability of capital to us.

We are aware of certain investigational new drugs under development or approved products by competitors that are used for the prevention, diagnosis, or
treatment of certain diseases we have targeted for drug development. Various companies are developing biopharmaceutical products that have the potential
to directly compete with our immunotherapies even though their approach may be different. The competition comes from both biotechnology firms and
from major pharmaceutical companies. Many of these companies have substantially greater financial, marketing, and human resources than us. We also
experience competition in the development of our immunotherapies from universities, other research institutions and others in acquiring technology from
such universities and institutions.

In  addition,  certain  of  our  immunotherapies  may  be  subject  to  competition  from  investigational  new  drugs  and/or  products  developed  using  other
technologies, some of which have completed numerous clinical trials.

We are subject to numerous risks inherent in conducting clinical trials.

We  outsource  some  of  the  management  of  our  clinical  trials  to  third  parties.  Agreements  with  clinical  investigators  and  medical  institutions  for  clinical
testing and with other third parties for data management services, place substantial responsibilities on these parties that, if unmet, could result in delays in,
or termination of, our clinical trials. If any of our clinical trial sites fail to comply with FDA-approved good clinical practices, we may be unable to use the
data gathered at those sites. If these clinical investigators, medical institutions or other third parties do not carry out their contractual duties or obligations
or fail to meet expected deadlines, or if the quality or accuracy of the clinical data they obtain is compromised due to their failure to adhere to our clinical
protocols  or  for  other  reasons,  our  clinical  trials  may  be  extended,  delayed  or  terminated,  and  we  may  be  unable  to  obtain  regulatory  approval  for,  or
successfully commercialize, agents. We cannot be certain that we will successfully recruit enough patients to complete our clinical trials nor that we will
reach our primary endpoints. Delays in recruitment, lack of clinical benefit or unacceptable side effects would delay our clinical trials.

35

 
 
 
 
 
 
 
 
 
 
We, or our regulators, may suspend or terminate our clinical trials for a variety of reasons. For example, in the fourth quarter of 2019, the FDA placed a
clinical hold on our IND with respect to our MultiTAA-specific T cell therapy for the treatment of patients with post-transplant AML. The FDA requested
additional  information  regarding  certain  quality  and  technical  specifications  for  two  reagents  supplied  by  third  party  vendors  that  are  used  in  our
manufacturing  process  but  not  present  in  the  final  product  infused  to  patients.  In  February  2020,  we  announced  that  the  FDA  lifted  the  clinical  hold,
permitting  us  to  initiate  a  Phase  2  clinical  trial  with  a  safety  lead-in  portion  but  placed  a  partial  clinical  hold  on  the  trial  for  the  use  of  the  MultiTAA-
specific T cell product manufactured using one of the reagents supplied by the alternative supplier until the final data and certificate of analysis for the
reagent are reviewed and accepted by the FDA. We currently estimate that the alternative supplier will deliver the final reagent, along with the final data
and certificate of analysis required by the FDA, by the end of the second quarter of 2020, thereby satisfying the requirements for lifting the partial hold on
the clinical trial. However, FDA may not agree that our response addresses all of their concerns and the clinical hold may remain in place and further delay
the initiation of the trial.

We may voluntarily suspend or terminate our clinical trials at any time if we believe they present an unacceptable risk to the patients enrolled in our clinical
trials or do not demonstrate clinical benefit. For example, in November 2019 we elected to suspend our Phase 2 clinical trial of TPIV200 for the treatment
of platinum-sensitive advanced ovarian cancer based on an unblinded review of interim results conducted by an independent Data and Safety Monitoring
Board, or DSMB. Although the DSMB did not express any safety concerns with respect to TPIV200, we elected to suspend the trial because it did not meet
the threshold for probability of clinical benefit based upon our pre-specified criteria. In addition, regulatory agencies may order the temporary or permanent
discontinuation  of  our  clinical  trials  at  any  time  if  they  believe  that  the  clinical  trials  are  not  being  conducted  in  accordance  with  applicable  regulatory
requirements or that they present an unacceptable safety risk to the patients enrolled in our clinical trials.

Our clinical trial operations are subject to regulatory inspections at any time. If regulatory inspectors conclude that we or our clinical trial sites are not in
compliance  with  applicable  regulatory  requirements  for  conducting  clinical  trials,  we  may  receive  reports  of  observations  or  warning  letters  detailing
deficiencies, and we will be required to implement corrective actions. If regulatory agencies deem our responses to be inadequate, or are dissatisfied with
the corrective actions we or our clinical trial sites have implemented, our clinical trials may be temporarily or permanently discontinued, and we may be
fined,  we  or  our  investigators  may  be  precluded  from  conducting  any  ongoing  or  any  future  clinical  trials,  the  government  may  refuse  to  approve  our
marketing applications or allow us to manufacture or market our products, and we may be criminally prosecuted. The lengthy approval process, as well as
the unpredictability of future clinical trial results, may result in us failing to obtain regulatory approval for our product candidates, which would materially
harm our business, results of operations and prospects.

The successful development of immunotherapies is highly uncertain.

Successful  development  of  biopharmaceuticals  is  highly  uncertain  and  depends  on  numerous  factors,  many  of  which  are  beyond  our  control.
Immunotherapies that appear promising in the early phases of development may fail to reach the market for several reasons including:

·

·

clinical study results that may show the immunotherapy to be less effective than expected (e.g., the study failed to meet its primary endpoint)
or to have unacceptable side effects;

failure to receive the necessary regulatory approvals or a delay in receiving such approvals. Among other things, such delays may be caused
by  slow  enrollment  in  clinical  studies,  length  of  time  to  achieve  study  endpoints,  additional  time  requirements  for  data  analysis,  or  BLA
preparation,  discussions  with  the  FDA,  an  FDA  request  for  additional  preclinical  or  clinical  data,  or  unexpected  safety  or  manufacturing
issues;

36

 
 
 
 
 
 
 
 
 
· manufacturing costs, formulation issues, pricing or reimbursement issues, or other factors that make the immunotherapy uneconomical; and

·

the  proprietary  rights  of  others  and  their  competing  products  and  technologies  that  may  prevent  the  immunotherapy  from  being
commercialized.

Success in preclinical and early clinical studies does not ensure that large-scale clinical trials will be successful. Clinical results are frequently susceptible
to varying interpretations that may delay, limit or prevent regulatory approvals. The length of time necessary to complete clinical studies and to submit an
application  for  marketing  approval  for  a  final  decision  by  a  regulatory  authority  varies  significantly  from  one  immunotherapy  to  the  next  and  may  be
difficult to predict.

Even if we are successful in getting market approval, commercial success of any of our product candidates will also depend in large part on the availability
of coverage and adequate reimbursement from third-party payors, including government payors such as the Medicare and Medicaid programs and managed
care organizations, which may be affected by existing and future health care reform measures designed to reduce the cost of health care. Third-party payors
could require us to conduct additional studies, including post-marketing studies related to the cost effectiveness of a product, to qualify for reimbursement,
which  could  be  costly  and  divert  our  resources.  If  government  and  other  health  care  payors  were  not  to  provide  adequate  coverage  and  reimbursement
levels for any of our products if approved, market acceptance and commercial success would be reduced.

In addition, if one of our products is approved for marketing, we will be subject to significant regulatory obligations regarding the submission of safety and
other post-marketing information and reports and registration, and will need to continue to comply (or ensure that our third-party providers comply) with
current Good Manufacturing Practices, or cGMPs, and current Good Clinical Practices or cGCPs for any clinical trials that we conduct post-approval. In
addition,  there  is  always  the  risk  that  we  or  a  regulatory  authority  might  identify  previously  unknown  problems  with  a  product  post-approval,  such  as
adverse events of unanticipated severity or frequency. Compliance with these requirements is costly, and any failure to comply or other issues with our
product candidates’ post-market approval could have a material adverse effect on our business, financial condition and results of operations.

It may take longer and cost more to complete our clinical trials than we project, or we may not be able to complete them at all.

For  budgeting  and  planning  purposes,  we  have  projected  the  dates  for  the  commencement,  continuation,  and  completion  of  our  various  clinical  trials.
However, a number of factors, including scheduling conflicts with participating clinicians and clinical institutions, difficulties in identifying and enrolling
patients who meet trial eligibility criteria, and competition for such eligible patents from other clinical trials, may cause significant delays. We may not
commence or complete clinical trials involving any of our product candidates as projected or may not conduct them successfully.

For  example,  the  FDA  placed  a  partial  clinical  hold  on  our  Phase  2  trial  in  post-transplant  AML  for  the  use  of  the  MultiTAA-specific  T  cell  product
manufactured using one of the reagents supplied by the alternative supplier until the final data and certificate of analysis for the reagent are reviewed and
accepted by the FDA. While we currently estimate that the alternative supplier will deliver the final reagent, along with the final data and certificate of
analysis required by the FDA, by the end of the second quarter of 2020, and that we will complete enrollment of the first three patients and submission of
the final technical specifications and comparability data of the new reagents to the FDA during the second half of 2020, thereby satisfying the requirements
for lifting the partial hold on the clinical trial, we cannot guarantee that we will be timely, or successful, in doing so. If we are unable to satisfy the FDA’s
requirements to lift the partial hold, we will be delayed in commencing our Phase 2 trial.

37

 
 
 
 
 
 
 
 
 
 
We  may  experience  difficulties  in  patient  enrollment  in  our  future  clinical  trials  for  a  variety  of  reasons.  The  timely  completion  of  clinical  trials  in
accordance  with  their  protocols  depends,  among  other  things,  on  our  ability  to  enroll  a  sufficient  number  of  patients  who  remain  in  the  study  until  its
conclusion. In addition, our clinical trials will compete with other clinical trials for product candidates that are in the same therapeutic areas as our product
candidates, and this competition will reduce the number and types of patients available to us, because some patients who might have opted to enroll in our
trials may instead opt to enroll in a trial being conducted by one of our competitors. Accordingly, we cannot guarantee that our clinical trials will progress
as planned or as scheduled. Delays in patient enrollment may result in increased costs or may affect the timing or outcome of our ongoing clinical trial and
planned  clinical  trials,  which  could  prevent  completion  of  these  trials  and  adversely  affect  our  ability  to  advance  the  development  of  our  product
candidates.

We rely on medical institutions, academic institutions, and clinical research organizations to conduct, supervise, or monitor some or all aspects of clinical
trials  involving  our  product  candidates.  We  may  have  less  control  over  the  timing  and  other  aspects  of  these  clinical  trials  than  if  we  conducted  them
entirely on our own. If we fail to commence or complete, or experiences delays in, any of our planned clinical trials, we may experience delays in our
clinical development and/or commercialization plans.

In particular, while BCM will continue to support our trials with production of MultiTAA-specific T cells under contract, we anticipate that we will have to
rely  on  contract  manufacturing  organizations  or  CMOs  or  internal  facilities  yet  to  be  developed  for  the  commercial  manufacture  of  our  multi-antigen
specific  T  cell  therapy  product  candidates  for  clinical  trials  and  eventual  licensure.  If  they  fail  to  commence  or  complete,  or  experience  delays  in,
manufacturing  our  multi-antigen  specific  T  cell  therapy  product  candidates,  our  planned  clinical  trials  with  respect  to  such  product  candidates  will  be
delayed, and we may experience delays in our clinical development and/or commercialization plans.

Clinical  trials  are  expensive,  time-consuming,  and  difficult  to  design  and  implement,  and  our  clinical  trial  costs  may  be  higher  than  for  more
conventional therapeutic technologies or drug products.

Clinical  trials  are  expensive  and  difficult  to  design  and  implement,  in  part  because  they  are  subject  to  rigorous  regulatory  requirements.  Because  our
product candidates are based on new technologies and manufactured on a patient-by-patient basis for our MultiTAA-specific T cell product candidates we
expect  that  they  will  require  extensive  research  and  development  and  have  substantial  manufacturing  costs.  In  addition,  costs  to  treat  patients  with
relapsed/refractory cancer and to treat potential side effects that may result from our product candidates can be significant. Some clinical trial sites may not
bill, or obtain coverage from, Medicare, Medicaid, or other third-party payors for some or all of these costs for patients enrolled in our clinical trials, and
we may be required by those trial sites to pay such costs. Accordingly, our clinical trial costs may be significantly higher per patient than those of more
conventional therapeutic technologies or drug products. In addition, our proposed personalized product candidates involve several complex manufacturing
and processing steps, the costs of which will be borne by us. Depending on the number of patients we ultimately enroll in our trials, and the number of
trials we may need to conduct, our overall clinical trial costs may be higher than for more conventional treatments.

Our  clinical  trials  may  fail  to  demonstrate  adequately  the  safety  and  efficacy  of  our  product  candidates,  which  would  prevent  or  delay  regulatory
approval and commercialization.

The clinical trials of our product candidates are, and the manufacturing and marketing of any approved products will be, subject to extensive and rigorous
review  and  regulation  by  numerous  government  authorities  in  the  United  States  and  in  other  countries  where  we  intend  to  test  and  market  our  product
candidates.  Before  obtaining  regulatory  approvals  for  the  commercial  sale  of  any  of  our  product  candidates,  we  must  demonstrate  through  lengthy,
complex, and expensive preclinical testing and clinical trials that our product candidates are both safe and effective for use in each target indication. In
particular, because our product candidates are subject to regulation as biological drug products, we will need to demonstrate that they are safe, pure and
potent for use in their target indications. Each product candidate must demonstrate an adequate risk versus benefit profile in its intended patient population
and for its intended use. The risk/benefit profile required for product licensure will vary depending on these factors and may include not only the ability to
show tumor shrinkage, but also adequate duration of response, a delay in the progression of the disease, and/or an improvement in survival. For example,
response rates from the use of our product candidates may not be sufficient to obtain regulatory approval unless we can also show an adequate duration of
response. Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. Failure can occur at any time during
the clinical trial process. The results of preclinical studies and early clinical trials of our product candidates may not be predictive of the results of later-
stage clinical trials. The results of studies in one set of patients or line of treatment may not be predictive of those obtained in another. In addition, we
expect  that  there  may  be  greater  variability  in  results  for  products  processed  and  administered  on  a  patient-by-patient  basis,  as  anticipated  for  our
MultiTAA-specific T cell product candidates, than for “off-the-shelf” products, like many other drugs. There is typically an extremely high rate of attrition
from the failure of product candidates proceeding through clinical trials. Product candidates in later stages of clinical trials may fail to show the desired
safety and efficacy profile despite having progressed through preclinical studies and initial clinical trials. A number of companies in the biopharmaceutical
industry  have  suffered  significant  setbacks  in  advanced  clinical  trials  due  to  lack  of  efficacy  or  unacceptable  safety  issues,  notwithstanding  promising
results in earlier trials. Most product candidates that begin clinical trials are never approved by regulatory authorities for commercialization.

38

 
 
 
 
 
 
 
 
 
In addition, even if such trials are successfully completed, we cannot guarantee that the FDA or foreign regulatory authorities will interpret the results as
we do, and more trials could be required before we submit our product candidates for approval. To the extent that the results of the trials are not satisfactory
to the FDA or foreign regulatory authorities for support of a marketing application, we may be required to expend significant resources, which may not be
available to us, to conduct additional trials in support of potential approval of our product candidates.

Our product candidates may cause undesirable side effects or have other properties that could halt their clinical development, prevent their regulatory
approval, limit their commercial potential, or result in significant negative consequences.

Undesirable side effects caused by our product candidates could cause us or regulatory authorities to interrupt, delay, or halt clinical trials and could result
in a more restrictive label or the delay or denial of regulatory approval by the FDA or other comparable foreign regulatory authorities. Results of our trials
could reveal a high and unacceptable severity and prevalence of side effects or unexpected characteristics.

If unacceptable toxicities arise in the development of our product candidates, we or the FDA or comparable foreign regulatory authorities could order us to
cease clinical trials or deny approval of our product candidates for any or all targeted indications. Treatment-related side effects could also affect patient
recruitment or the ability of enrolled subjects to complete the trial or result in potential product liability claims. In addition, these side effects may not be
appropriately recognized or managed by the treating medical staff, as toxicities resulting from personalized cell therapy, as with our MultiTAA-specific T
cell therapy products, are not normally encountered in the general patient population and by medical personnel. Any of these occurrences may harm our
business, financial condition and prospects significantly.

Our MultiTAA-specific T cell therapy research and development efforts are to a large extent dependent upon BCM’s investigators.

It  will  take  time  to  fully  develop  our  research  and  development  infrastructure.  While  we  are  conducting  some  research  and  development  activities
internally, we currently depend upon and will continue to depend upon independent investigators and collaborators, such as BCM, and which in the future
may include other universities, medical institutions, and strategic partners, to conduct our preclinical studies and clinical trials. If we need to enter into
alternative arrangements, our product development activities would be delayed. Agreements with such third parties might terminate for a variety of reasons,
including a failure to perform by the third parties.

We expect to use the results of BCM’s research to support the filing with the FDA of IND applications to conduct more advanced clinical trials of our
product  candidates.  However,  we  have  limited  control  over  the  nature  or  timing  of  BCM’s  clinical  trials  and  limited  visibility  into  their  day-to-day
activities. The research we are funding constitutes only a small portion of BCM’s overall research. Other research being conducted by Dr. Ann Leen and
Dr. Juan Vera may at times receive higher priority than research on our programs. These factors could adversely affect the timing of our IND filings and our
ability to conduct future planned clinical trials.

39

 
 
 
 
 
 
 
 
 
We will be unable to seek regulatory approval of or commercialize our products if our trials are not successful.

Our research and development programs are at an early stage. We must demonstrate our products’ safety and efficacy in humans through extensive clinical
testing. We may experience numerous unforeseen events during, or as a result of, the testing process that could delay or prevent commercialization of our
products, including but not limited to the following:

·

·

·

·

safety  and  efficacy  results  in  various  human  clinical  trials  reported  in  scientific  and  medical  literature  may  not  be  indicative  of  results  we
obtain in our clinical trials;

after reviewing trial results, we or our collaborators may abandon product candidates that we might previously have believed to be promising;

we,  our  collaborators  or  regulators,  may  suspend  or  terminate  clinical  trials  if  the  participating  subjects  or  patients  are  being  exposed  to
unacceptable health risks; and

the effects our potential product candidates have may not be the desired effects or may include undesirable side effects or other characteristics
that preclude regulatory approval or limit their commercial use if approved.

Clinical testing is very expensive, can take many years, and the outcome is uncertain. For example, it can take as much as 12 months or more before we
learn  the  results  from  any  clinical  trial  using  our  MultiTAA-specific  T  cell  therapy.  The  data  collected  from  our  clinical  trials  may  not  be  sufficient  to
support  approval  by  the  FDA  of  our  MultiTAA-specific  T  cell  therapy-based  product  candidates  for  the  treatment  of  hematological  malignancies.  The
clinical trials for our product candidates under development may not be completed on schedule and the FDA may not ultimately approve any of our product
candidates  for  commercial  sale.  If  we  fail  to  adequately  demonstrate  the  safety  and  efficacy  of  any  product  candidate  under  development,  we  may  not
receive regulatory approval for those product candidates, which would prevent us from generating revenues or achieving profitability.

We may not be able to expand our manufacturing processes to other third-party manufacturing facilities or successfully create our own manufacturing
infrastructure for supply of our requirements of product candidates for use in clinical trials and for commercial sale.

We  do  not  own  any  facility  that  may  be  used  as  our  clinical-scale  manufacturing  and  processing  facility.  We  currently  rely  on  third-party  Contract
Manufacturing Organizations, or CMOs, for manufacture of our vaccine product candidates. For 2020, we anticipate that we will initially rely solely on the
cGMP  manufacturing  facility  within  BCM  for  the  manufacturing  of  our  MultiTAA-specific  T  cell  therapy-based  product  candidates.  If  the  cGMP
manufacturing  facility  of  BCM,  which  does  manufacture  for  itself  and  other  parties,  experiences  capacity  constraints,  disruptions,  or  delays  in
manufacturing our MultiTAA-specific T cell therapy-based product candidates, our planned clinical trials and necessary manufacturing capabilities will be
disrupted  or  delayed,  which  will  adversely  affect  our  ability  to  conduct  and  further  develop  our  business  as  currently  planned.  Further,  the  cGMP
manufacturing  facility  is  most  likely  too  small  to  conduct  the  pivotal  clinical  studies  being  planned  by  us,  so  we  will  need  to  develop  our  own  cGMP
manufacturing capacity that will be adequate for such clinical trials with respect to our MultiTAA-specific T cell therapy-based product candidates.

In 2020, we intend to begin developing additional cGMP manufacturing capacity of our own that would be capable of supporting our manufacturing needs
with  respect  to  our  clinical  trials,  particularly  with  respect  to  pivotal  studies.  We  intend  to  begin  a  process  technology  transfer  to  develop  in-house
manufacturing capabilities in 2021. Establishment of our own manufacturing facility is subject to many risks. For example, the establishment of a cell-
therapy manufacturing facility is a complex endeavor requiring knowledgeable individuals. Creating an internal manufacturing infrastructure will rely upon
building out a complex facility and finding personnel with an appropriate background and training to staff and operate the facility. Should we be unable to
find these individuals, we may need to rely on external contractors or train additional personnel to fill needed roles. There are a small number of individuals
with experience in cell therapy, and the competition for these individuals is high.

We expect that the development of our own manufacturing facility will provide us with enhanced control of material supply for both clinical trials and the
commercial market, enable the more rapid implementation of process changes, and allow for better long-term margins. However, we do not have extensive
experience  in  developing  a  manufacturing  facility  and  may  never  be  successful  in  developing  our  own  manufacturing  facility  or  capability.  We  may
establish multiple manufacturing facilities as we expand our commercial footprint to multiple geographies, which may lead to regulatory delays or prove
costly. Even if we are successful, our manufacturing capabilities could be affected by cost-overruns, unexpected delays, equipment failures, labor shortages,
natural  disasters,  power  failures,  transportation  difficulties  and  numerous  other  factors  that  could  prevent  us  from  realizing  the  intended  benefits  of  our
manufacturing strategy and have a material adverse effect on our clinical development and/or commercialization plans.

40

 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, the manufacturing process for any product candidates that we may develop is subject to the FDA and foreign regulatory authority approval
process, and we will need to contract with manufacturers who can meet all applicable FDA and foreign regulatory authority requirements on an ongoing
basis. If we or our CMOs are unable to reliably produce products to specifications acceptable to the FDA, or other regulatory authorities, we may not obtain
or maintain the approvals we need to commercialize any approved products. Even if we obtain regulatory approval for any of our product candidates, there
is no assurance that either we or our CMOs will be able to manufacture the approved product to specifications acceptable to the FDA or other regulatory
authorities, to produce it in sufficient quantities to meet the requirements for the potential launch of the product, or to meet potential future demand. Any of
these challenges could delay completion of clinical trials, require bridging clinical trials or the repetition of one or more clinical trials, increase clinical trial
costs,  delay  approval  of  our  product  candidate,  impair  commercialization  efforts,  increase  our  cost  of  goods,  and  have  an  adverse  effect  on  our  clinical
development and/or commercialization plans.

Whether  we  engage  additional  CMOs  to  manufacture  our  product  candidates  or  establish  our  own  manufacturing  facility,  in  order  to  transfer  our
MultiTAA-specific T cell manufacturing from or expand our manufacturing capabilities beyond BCM pursuant to our development plans, we will need
access to the standard operating procedures and the specific batch production records that are used to manufacture the product candidates. If BCM does not
support  the  transfer  of  our  manufacturing  processes  or  impedes  our  ability  to  transfer  the  manufacturing  processes  of  its  product  candidates  to  us,  our
planned clinical trials and additional necessary manufacturing capabilities will be delayed, which will adversely affect our ability to conduct and further
develop our business as currently planned.

We will be dependent on third-party vendors to design, build, maintain and support our manufacturing and cell processing facilities.

As  a  result  of  our  strategy  to  outsource  our  manufacturing,  we  will  rely  very  heavily  on  BCM  and  other  third-party  manufacturers  to  perform  the
manufacturing of our product candidates for our clinical trials. We license our technology from others. We intend to rely on our contract manufacturers to
produce large quantities of materials needed for clinical trials and potential product commercialization. Third-party manufacturers may not be able to meet
our  needs  concerning  timing,  quantity,  or  quality.  If  we  are  unable  to  contract  for  a  sufficient  supply  of  needed  materials  on  acceptable  terms,  or  if  we
should  encounter  delays  or  difficulties  in  our  relationships  with  manufacturers,  our  clinical  trials  may  be  delayed,  thereby  delaying  the  submission  of
product  candidates  for  regulatory  approval  or  the  market  introduction  and  subsequent  sales  of  any  approved  products.  Any  such  delay  may  lower  our
revenues and potential profitability. If any third party breaches or terminates its agreement with us or fails to conduct its activities in a timely manner, the
commercialization of our product candidates could be slowed down or blocked completely. It is possible that third parties relied upon by us will change
their strategic focus, pursue alternative technologies, or develop alternative product candidates, either on their own or in collaboration with others, as a
means for developing treatments for the diseases targeted by our collaborative programs, or for other reasons. The effectiveness of these third parties in
marketing their own products may also affect our revenues and earnings.

We intend to continue to enter into additional third-party agreements in the future. However, we may not be able to negotiate any additional agreements
successfully. Even if established, these relationships may not be scientifically or commercially successful.

Our manufacturing process is reliant upon the specialized equipment, and other specialty materials, which may not be available to us on acceptable
terms or at all. For some of this equipment and materials, we rely or may rely on sole-source vendors or a limited number of vendors, which could
impair our ability to manufacture and supply our product candidates.

We will depend on a limited number of vendors for supply of certain materials and equipment used in the manufacture of our MultiTAA-specific T cell
therapy-based  product  candidates.  For  example,  we  will  purchase  equipment  and  reagents  critical  for  the  manufacture  of  our  product  candidates  from
Wilson Wolf (a company controlled by our director John Wilson), JPT Peptide Technologies and other suppliers. Some of our suppliers may not have the
capacity to support commercial products manufactured under cGMP by biopharmaceutical firms or may otherwise be ill-equipped to support our needs. We
also may not have supply contracts with many of these suppliers and may not be able to obtain supply contracts with them on acceptable terms or at all.
Accordingly, we may not be able to obtain key materials and equipment to support clinical or commercial manufacturing.

41

 
 
 
 
 
 
 
 
 
For some of this equipment and materials, we may rely, and may now and/or in the future rely, on sole-source vendors or a limited number of vendors. An
inability to continue to source product from any of these suppliers, which could be due to regulatory actions or requirements affecting the supplier, adverse
financial, or other strategic developments experienced by a supplier, labor disputes or shortages, unexpected demands, or quality issues, could adversely
affect our ability to satisfy demand for our product candidates, which could adversely and materially affect our operating results or our ability to conduct
clinical trials, either of which could significantly harm our business.

As we continue to develop and scale our manufacturing process, we may need to obtain rights to and supplies of specific materials and equipment to be
used  as  part  of  that  process.  For  example,  our  MultiTAA-specific  T  cell  manufacturing  process  is  based,  in  part,  upon  the  G-Rex®  cell  culture  device
manufactured by Wilson Wolf, which is used by many cell therapy developers, both in commercial and academic settings. Although we do hold the license
to patents from BCM that could be used to prevent third parties from developing similar and competing processes, we do not own any exclusive rights to
the G-Rex®. We may not be able to obtain rights to such materials and equipment on commercially reasonable terms, or at all, and if we are unable to alter
our process in a commercially viable manner to avoid the use of such materials or find a suitable substitute, it would have a material adverse effect on our
business.

The  manufacture  of  our  product  candidates  is  complex,  and  we  may  encounter  difficulties  in  production,  particularly  with  respect  to  process
development or scaling up of our manufacturing capabilities. If we, or any of our third-party manufacturers encounter such difficulties, our ability to
supply our product candidates for clinical trials, or our product candidates for patients, if approved, could be delayed or stopped, or we may be unable
to maintain a commercially viable cost structure.

Our product candidates are biologics, and the process of manufacturing our product candidates is complex, highly regulated and subject to multiple risks.
For  example,  the  manufacture  of  our  MultiTAA-specific  T  cell  therapy-based  product  candidates  involves  complex  processes,  including  drawing  blood
from  patients/donors,  manufacturing  the  clinical  product,  and  ultimately  infusing  the  product  into  a  patient.  As  a  result  of  the  complexities,  the  cost  to
manufacture biologics is generally higher than traditional small molecule chemical compounds, and the manufacturing process is less reliable and is more
difficult to reproduce. Our manufacturing processes will be susceptible to product loss or failure due to any of the following: logistical issues associated
with  the  collection  of  blood  cells,  or  starting  material,  from  the  patient  or  a  donor,  shipping  such  material  to  the  manufacturing  site,  shipping  the  final
product back to the patient, and infusing the patient with the product; manufacturing issues associated with the variability in patients’ or donor’s starting
cells;  interruptions  in  the  manufacturing  process;  contamination;  equipment  failure;  improper  installation  or  operation  of  equipment,  vendor  or  operator
error; inconsistency in cell growth; and variability in product characteristics. Even minor deviations from normal manufacturing processes could result in
reduced production yields, product defects, and other supply disruptions. If for any reason we lose a patient’s or a donor’s cells, or later-developed product
at any point in the process, the manufacturing process for that patient will need to be restarted and the resulting delay may adversely affect that patient’s
outcome and/or the results of clinical trials. If microbial, viral, or other contaminations are discovered in our product candidates or in the manufacturing
facilities in which our product candidates are made, such manufacturing facilities may need to be closed for an extended period of time to investigate and
remedy the contamination.

Because our MultiTAA-specific T cell therapy-based product candidates are manufactured for each particular patient, we will be required to maintain a
chain  of  identity  with  respect  to  the  patient’s/donor’s  blood  cells  as  it  moves  from  the  patient  to  the  manufacturing  facility,  through  the  manufacturing
process, and back to the patient. Maintaining such a chain of identity is difficult and complex, and failure to do so could result in adverse patient outcomes,
loss of product, or regulatory action including withdrawal of our product candidates from the market. Further, as product candidates are developed through
preclinical  to  late  stage  clinical  trials  towards  approval  and  commercialization,  it  is  common  that  various  aspects  of  the  development  program,  such  as
manufacturing methods, are altered along the way in an effort to optimize processes and results. Such changes carry the risk that they will not achieve these
intended objectives, and any of these changes could cause our product candidates to perform differently and affect the results of planned clinical trials or
other future clinical trials.

42

 
 
 
 
 
 
 
Currently, our product candidates are manufactured using processes developed by BCM, our third-party research institution collaborator. Although we are
working to develop our own commercially viable processes, doing so is a difficult and uncertain task, and there are risks associated with scaling to the level
required  for  advanced  clinical  trials  or  commercialization,  including,  among  others,  cost  overruns,  potential  problems  with  process  scale  up,  process
reproducibility, stability issues, lot consistency, and timely availability of raw materials. As a result of these challenges, we may experience delays in our
clinical development and/or commercialization plans. We may ultimately be unable to reduce the cost of goods for our product candidates to levels that will
allow for an attractive return on investment if and when those product candidates are commercialized.

No assurance can be given that we will be able to develop a new, FDA-compliant, more efficient, lower cost manufacturing process upon which our
business plan to commercialize MultiTAA-based product candidates is dependent.

In  cooperation  with  our  current  contract  manufacturers,  we  intend  to  develop  improved  methods  for  generating  and  selecting  T  cells,  and  to  develop
methods for large-scale production of our current product candidates that are in accordance with current cGMP procedures. Developing a new, scaled-up,
pharmaceutical manufacturing process that can more efficiently and cost effectively, and in a more automated manner produce, measure and control the
physical  and/or  chemical  attributes  of  our  product  candidates  in  a  cGMP  facility  is  subject  to  many  uncertainties  and  difficulties.  We  have  never
manufactured  our  adoptive  T  cell  therapy  product  candidate  on  a  commercial  scale.  As  a  result,  we  cannot  give  any  assurance  that  we  will  be  able  to
establish  a  manufacturing  process  that  can  produce  our  product  candidates  at  a  cost  or  in  quantities  necessary  to  make  them  commercially  viable.
Moreover, we and our third-party manufacturers will have to continually adhere to current cGMP regulations enforced by the FDA through its facilities
inspection  program.  If  these  facilities  cannot  pass  a  pre-approval  plant  inspection,  the  FDA  premarket  approval  of  our  product  candidates  will  not  be
granted.  In  complying  with  cGMP  and  foreign  regulatory  requirements,  we  and  any  of  our  third-party  manufacturers  will  be  obligated  to  expend  time,
money  and  effort  in  production,  record-keeping  and  quality  control  to  assure  that  our  product  candidates  meet  applicable  specifications  and  other
requirements. If we or any of our third-party manufacturers fail to comply with these requirements, we may be subject to regulatory action. No assurance
can  be  given  that  we  will  be  able  to  develop  such  manufacturing  process,  or  that  our  partners  will  thereafter  be  able  to  establish  and  operate  such  a
production facility.

The deviations in our proposed new MultiTAA-based product candidates from existing products may require us to perform additional testing, which
will increase the cost, and extend the time for obtaining approval.

Our  MultiTAA-specific  T  cell  therapy  platform  is  based  on  the  adoptive  T  cell  therapy  technology  that  we  licensed  from  BCM  and  that  is  presently
available as a physician-sponsored investigational therapy at BCM for the treatment of lymphoma, AML/MDS, multiple myeloma and select solid tumors
in  the  United  States. The  current  method  of  treatment  is  labor  intensive  and  expensive.  We  are  performing  process  optimization  that  we  anticipate  will
enable more efficient manufacturing of our product candidates. We may have difficulty demonstrating that the product candidates produced from our new
processes  are  identical  to  the  existing  products.  The  FDA  may  require  additional  clinical  testing  before  permitting  a  larger  clinical  trial  with  the  new
processes,  and  such  drug  substance  may  not  be  as  efficacious  in  the  new  clinical  trials.  Cellular  products  are  not  considered  to  be  well  characterized
products because there are hundreds of markers present on T cells, and even small changes in manufacturing processes could alter the cell subtypes. It is
unclear  at  this  time  which  of  those  markers  are  critical  for  success  of  T  cells  to  combat  cancer,  so  our  ability  to  predict  the  outcomes  with  newer
manufacturing  processes  is  limited.  The  changes  that  we  may  make  to  the  existing  manufacturing  process  may  require  additional  testing,  which  may
increase costs and timelines associated with these developments. In addition to developing a multi-antigen T cell-based therapy on existing adoptive T cell
therapy technology, we are currently evaluating the desirability of conducting clinical trials of our product candidates in combination with other existing
drugs. These combination therapies will require additional testing, and clinical trials will require additional FDA regulatory approval and will increase our
future cost of development.

We may not be able to develop product candidates successfully or on a timely basis.

Our immunotherapy product candidates are at various stages of research and development. Further development and extensive testing will be required to
determine their technical feasibility and commercial viability. We will need to complete significant additional clinical trials demonstrating that our product
candidates are safe and effective to the satisfaction of the FDA and other non-U.S. regulatory authorities. The drug approval process is time-consuming,
which involves substantial expenditures of resources, and depends upon a number of factors, including the severity of the disease indication in question, the
availability of alternative treatments, and the risks and benefits demonstrated in the clinical trials. Our success depends on our ability to achieve scientific
and technological advances and to translate such advances into licensable, FDA-approvable, commercially- competitive products on a timely basis. Failure
can occur at any stage of the process. If such programs are not successful, we may be unable to develop revenue-producing products. As we enter a more
extensive clinical program for our product candidates, the data generated in these studies may not be as compelling as the earlier results.

43

 
 
 
 
 
 
 
 
 
Immunotherapies  that  we  may  develop  are  not  likely  to  be  commercially  available  for  at  least  five  years.  Any  delay  in  obtaining  FDA  and/or  other
necessary regulatory approvals in the United States and in countries outside the United States for any investigational new drug and failure to receive such
approvals would have an adverse effect on the investigational new drug’s potential commercial success and on our business, prospects, financial condition
and results of operations. The time required to obtain approval by the FDA and non-U.S. regulatory authorities is unpredictable but typically takes many
years following the commencement of clinical trials and depends upon numerous factors, including the substantial discretion of the regulatory authorities.
For example, the FDA or non-U.S. regulatory authorities may disagree with the design or implementation of our clinical trials or study endpoints; or we
may be unable to demonstrate that a product candidate’s clinical and other benefits outweigh its safety risks. In addition, the FDA or non-U.S. regulatory
authorities may disagree with our interpretation of data from preclinical studies or clinical trials or the data collected from clinical trials of our product
candidates may not be sufficient to support the submission of a BLA or other submission or to obtain regulatory approval in the United States or elsewhere.
The  FDA  or  non-U.S.  regulatory  authorities  may  fail  to  approve  the  manufacturing  processes  or  facilities  of  third-party  manufacturers  with  which  we
contract  for  clinical  and  commercial  supplies;  and  the  approval  policies  or  regulations  of  the  FDA  or  non-U.S.  regulatory  authorities  may  significantly
change in a manner rendering our clinical data insufficient for approval. In addition, approval policies, regulations, or the type and amount of clinical data
necessary to gain approval may change during the course of a product candidate’s clinical development and may vary among jurisdictions. The proposed
development  schedules  for  our  immunotherapy  product  candidates  may  be  affected  by  a  variety  of  other  factors,  including  technological  difficulties,
clinical trial failures, regulatory hurdles, competitive products, intellectual property challenges and/or changes in governmental regulation, many of which
will not be within our control.

Any delay in the development, approval, introduction or marketing of our product candidates could result either in such product candidates being marketed
at a time when their cost and performance characteristics would not be competitive in the marketplace or in the shortening of their commercial lives. In
light of the long-term nature of our projects, the unproven technology involved and the other factors described elsewhere in this section, we might not be
able to successfully complete the development or marketing of any new product candidates, and as a result, our business, prospects, financial condition and
results  of  operations  could  be  materially  and  adversely  affected.  We  may  be  required  to  reduce  our  staff,  discontinue  certain  research  or  development
programs of our future products and cease to operate.

Our  commercial  success  depends  upon  attaining  significant  market  acceptance  of  our  product  candidates,  if  approved,  among  physicians,  patients,
healthcare payors and the medical community.

Even if we obtain regulatory approval for our product candidates, they may not gain market acceptance among physicians, healthcare payors, patients or
the medical community. Market acceptance of our product candidates, if we receive approval, depends on a number of factors, including the:

·

·

·

·

·

·

·

efficacy and safety of our product candidates as demonstrated in clinical trials and post-marketing experience;

clinical indications for which our product candidates may be approved;

acceptance by physicians and patients of our product candidates as safe and effective;

potential and perceived advantages of our product candidates over alternative treatments;

safety of our product candidates seen in a broader patient group, including our use outside the approved indications should physicians choose
to prescribe for such uses;

prevalence and severity of any side effects;

product labeling, or product insert requirements of the FDA or other regulatory authorities;

44

 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

·

·

timing of market introduction of our product candidates as well as competitive products;

cost in relation to alternative treatments;

pricing and the availability of coverage and adequate reimbursement by third-party payors and government authorities;

relative convenience and ease of administration; and

effectiveness of any sales and marketing efforts.

Moreover,  if  our  product  candidates  are  approved  but  fail  to  achieve  market  acceptance  among  physicians,  patients,  healthcare  payors  and  the  medical
community, we may not be able to generate significant revenues, which would compromise our ability to become profitable.

We may not be able to establish or maintain the third-party relationships that are necessary to develop or potentially commercialize some or all of our
product candidates.

We  expect  to  depend  on  collaborators,  partners,  licensees,  clinical  research  organizations  and  other  third  parties  to  support  our  discovery  efforts,  to
formulate product candidates, to manufacture our product candidates, and to conduct clinical trials for some or all of our product candidates. We cannot
guarantee  that  we  will  be  able  to  successfully  negotiate  agreements  for  or  maintain  relationships  with  collaborators,  partners,  licensees,  clinical
investigators,  vendors  and  other  third  parties  on  favorable  terms,  if  at  all.  Our  ability  to  successfully  negotiate  such  agreements  will  depend  on,  among
other things, potential partners’ evaluation of the superiority of our technology over competing technologies and the quality of the preclinical and clinical
data that it has generated, and the perceived risks specific to developing our product candidates. If we are unable to obtain or maintain these agreements, we
may not be able to clinically develop, formulate, manufacture, obtain regulatory approvals for or commercialize our product candidates.

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

If we, our licensing partners, or any potential future collaborator initiates legal proceedings against a third party to enforce a patent directed to one of our
product candidates, the defendant could counterclaim that the patent is invalid and/or unenforceable in whole or in part. In patent litigation in the United
States, defendant counterclaims alleging invalidity and/or unenforceability are commonplace. Grounds for a validity challenge include an alleged failure to
meet  any  of  several  statutory  requirements,  including  lack  of  novelty,  non-obviousness  or  enablement.  Grounds  for  an  unenforceability  assertion  could
include  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  are  no  longer  directed  to  our  product
candidates. The outcome following legal assertions of invalidity and unenforceability is unpredictable, and prior art could render our patents or those of our
licensors  invalid  or  could  prevent  a  patent  from  issuing  from  one  or  more  of  our  pending  patent  applications.  There  is  no  assurance  that  all  potentially
relevant prior art relating to our patents and patent applications has been found. There is also no assurance that there is not prior art of which we are aware,
but which we do not believe affects the validity or enforceability of a claim in our patents and patent applications, which may, nonetheless, ultimately be
found to affect the validity or enforceability of a claim. Furthermore, even if our patents are unchallenged, they may not adequately protect our intellectual
property, provide exclusivity for our product candidates, prevent others from designing around our claims or provide us with a competitive advantage. If a
defendant were to prevail on a legal assertion of invalidity and/or unenforceability, we would lose at least part, and perhaps all, of the patent protection on
our product candidates. In addition, if the breadth or strength of protection provided by our patents and patent applications is threatened, it could dissuade
companies from collaborating with us to license, develop or commercialize current or future product candidates. Such a loss of patent protection could have
a material adverse impact on our business development.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
If we are unable to protect our proprietary rights, we may not be able to compete effectively or operate profitably.

Our commercial success is dependent in part on our ability to obtain, maintain, and enforce the patents and other proprietary rights that we have licensed
and  may  develop,  and  on  our  ability  to  avoid  infringing  the  proprietary  rights  of  others.  We  generally  seek  to  protect  our  proprietary  position  by  filing
patent  applications  in  the  United  States  and  abroad  related  to  our  product  candidates,  proprietary  technologies  and  their  uses  that  are  important  to  our
business. Our patent applications cannot be enforced against third parties practicing the technology claimed in such applications unless, and until, patents
issue  from  such  applications,  and  then  only  to  the  extent  the  issued  claims  are  directed  to  the  technology.  There  can  be  no  assurance  that  our  patent
applications or those of our licensor will result in additional patents being issued or that issued patents will afford sufficient protection against competitors
with similar technology, nor can there be any assurance that the patents issued will not be infringed, designed around or invalidated by third parties. Even
issued patents may later be found invalid or unenforceable or may be modified or revoked in proceedings instituted by third parties before various patent
offices or in courts. The degree of future protection for our proprietary rights is uncertain. Only limited protection may be available and may not adequately
protect our rights or permit us to gain or keep any competitive advantage. This failure to properly protect the intellectual property rights relating to our
product candidates could have a material adverse effect on our financial condition and results of operations.

We  seek  to  protect  our  proprietary  technology  and  processes,  in  part,  by  entering  into  confidentiality  agreements  with  relevant  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 the premises and physical and electronic security of the information technology systems. While we have confidence in these individuals, organizations,
and systems, agreements or security measures may be breached, and we may not have adequate remedies for any breach. In addition, trade secrets may
otherwise become known or be independently discovered by competitors. To the extent that the consultants, contractors or collaborators use intellectual
property owned by others in their work for us, disputes may arise as to the rights in related or resulting know-how and inventions.

Although  we  have  patents  and  patent  applications  in  other  countries,  we  cannot  be  certain  that  the  claims  in  other  pending  U.S.  or  European  patent
applications, international patent applications, and patent applications in certain other foreign territories directed to methods of generating multi-antigen
specific T cell product candidates, or our other product candidates, will be considered patentable by the USPTO, courts in the United States or by the patent
offices and courts in foreign countries, nor can we be certain that the claims in our issued European patent will not be found invalid or unenforceable if
challenged.

Most of our intellectual property rights are currently licensed from BCM and the Mayo Foundation, so that the preparation and prosecution of these patents
and patent applications was not performed by us or under our control. Furthermore, patent law relating to the scope of claims in the biotechnology field in
which we operate is still evolving and, consequently, patent positions in our industry may not be as strong as in other more well-established fields. The
patent positions of biotechnology companies can be highly uncertain and involve complex legal and factual questions for which important legal principles
remain  unresolved.  No  consistent  policy  regarding  the  breadth  of  claims  allowed  in  biotechnology  patents  has  emerged  to  date.  The  patent  application
process is subject to numerous risks and uncertainties, and there can be no assurance that we or any of our potential future collaborators will be successful
in protecting our product candidates by obtaining and defending patents. These risks and uncertainties include the following:

·

·

·

the USPTO and various foreign governmental patent agencies require compliance with a number of procedural, documentary, fee payment
and  other  provisions  during  the  patent  process,  the  noncompliance  with  which  can  result  in  abandonment  or  lapse  of  a  patent  or  patent
application, and partial or complete loss of patent rights in the relevant jurisdiction;

patent applications may not result in any patents being issued;

patents  that  may  be  issued  or  in-licensed  may  be  challenged,  invalidated,  modified,  revoked,  circumvented,  found  to  be  unenforceable  or
otherwise may not provide any competitive advantage;

46

 
 
 
 
 
 
 
 
 
 
·

·

·

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

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

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

The  patent  prosecution  process  is  also  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 or in all jurisdictions where protection may be commercially advantageous. 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.  Moreover,  in  some
circumstances, we may not have the right to control the preparation, filing and prosecution of patent applications, or to maintain the patents, directed to
technology that we license from third parties. We may also require the cooperation of one of our licensors in order to enforce the licensed patent rights, and
such cooperation may not be provided. Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent with the best
interests  of  our  business.  We  cannot  be  certain  that  patent  prosecution  and  maintenance  activities  by  our  licensor  have  been  or  will  be  conducted  in
compliance with applicable laws and regulations, which may affect the validity and enforceability of such patents or any patents that may issue from such
applications. If they fail to do so, this could cause us to lose rights in any applicable intellectual property that we in-license, and as a result our ability to
develop and commercialize products or product candidates may be adversely affected and we may be unable to prevent competitors from making, using
and selling competing products.

In  addition,  identification  of  third-party  patent  rights  that  may  be  relevant  to  our  technology  is  difficult  because  patent  searching  is  imperfect  due  to
differences in terminology among patents, incomplete databases and the difficulty in assessing the meaning of patent claims. The issuance of a patent is not
conclusive  as  to  its  inventorship,  scope,  validity  or  enforceability  and  it  is  uncertain  how  much  protection,  if  any,  will  be  given  to  the  patents  we  have
licensed from a licensor if either the licensor or we attempt to enforce the patents and/or if they are challenged in court or in other proceedings, such as
oppositions, which may be brought in foreign jurisdictions to challenge the validity of a patent. A third party may challenge our patents, if issued, or the
patent rights that we license from others in the courts or patent offices in the United States and abroad. It is possible that a competitor may successfully
challenge our patents or that a challenge will result in loss of exclusivity or in patent claims being narrowed, invalidated or held unenforceable, which could
limit our ability to stop others from using or commercializing similar or identical products, or limit the duration of the patent protection of our products and
product  candidates.  Moreover,  the  cost  of  litigation  to  uphold  the  validity  of  patents  and  to  prevent  infringement  can  be  substantial.  If  the  outcome  of
litigation is adverse to us, third parties may be able to use our patented invention without payment to us. Moreover, it is possible that competitors may
infringe  our  patents  or  successfully  avoid  them  through  design  innovation.  To  stop  these  activities,  we  may  need  to  file  a  lawsuit.  These  lawsuits  are
expensive and would consume time and other resources, even if we were successful in stopping the violation of our patent rights. In addition, there is a risk
that a court would decide that our patents are not valid and that we do not have the right to stop the other party from using the inventions. There is also the
risk that, even if the validity of our patents were upheld, a court would refuse to stop the other party on the ground that its activities are not covered by, that
is, do not infringe, our patents.

Should third parties file patent applications, or be issued patents claiming technology also used or claimed by our licensor(s) or by us in any future patent
application,  we  may  be  required  to  participate  in  interference  proceedings  in  the  USPTO  to  determine  priority  of  invention  for  those  patents  or  patent
applications that are subject to the first-to-invent law in the United States, or may be required to participate in derivation proceedings in the USPTO for
those  patents  or  patent  applications  that  are  subject  to  the  “first-inventor-to-file”  law  in  the  United  States.  We  may  be  required  to  participate  in  such
interference  or  derivation  proceedings  involving  our  issued  patents  and  pending  applications.  We  may  be  required  to  cease  using  the  technology  or  to
license rights from prevailing third parties as a result of an unfavorable outcome in an interference proceeding or derivation proceeding. A prevailing party
in that case may not offer us a license on commercially acceptable terms or on any terms.

47

 
 
 
 
 
 
 
 
The use of our technologies could potentially conflict with the rights of others.

Our  potential  competitors  or  other  entities  may  have  or  acquire  patent  or  proprietary  rights  that  they  could  enforce  against  our  licensors.  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,  reexaminations,  inter  partes  review  proceedings  and  post-
grant review, or PGR, proceedings before the USPTO and/or corresponding foreign patent offices. Numerous third-party U.S. and foreign issued patents
and pending patent applications exist in the fields in which we are developing product candidates. 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. If
they do so, then they could limit our ability to make, use, sell, offer for sale or import our product candidates and products that may be approved in the
future, or impair our competitive position by requiring us to alter our product candidates, pay licensing fees or cease activities.

As the biotechnology industry expands 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. Because patent applications are maintained as confidential for a certain period of time, until the relevant application is
published we may be unaware of third-party patents that may be infringed by commercialization of any of our product candidates, and we cannot be certain
that we were the first to file a patent application related to a product candidate or technology. Moreover, because patent applications can take many years to
issue,  there  may  be  currently-pending  patent  applications  that  later  issue  as  patents  that  our  product  candidates  may  infringe.  If  our  product  candidates
conflict  with  patent  rights  of  others,  third  parties  could  bring  legal  actions  against  us  or  our  collaborators,  licensees,  suppliers  or  customers,  claiming
damages and seeking to enjoin manufacturing and marketing of the affected product candidates. If these legal actions are successful, in addition to any
potential liability for damages, we could be required to obtain a license in order to continue to manufacture or market the affected product candidates. We
may not prevail in any legal action and a required license under the patent may not be available on acceptable terms or at all.

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

As  is  the  case  with  other  biopharmaceutical  companies,  our  success  is  dependent  on  intellectual  property,  particularly  patents.  Obtaining  and  enforcing
patents  in  the  biopharmaceutical  industry  involve  both  technological  and  legal  complexity,  and  is  therefore  costly,  time-consuming  and  inherently
uncertain. Changes in either the patent laws or in the interpretations of patent laws in the United States and other countries may diminish the value of our
intellectual property. We cannot predict the breadth of claims that may be allowed or enforced in our patents or in third-party patents. For example, on
September  16,  2011,  the  Leahy-Smith  America  Invents  Act,  or  Leahy-Smith  Act,  was  signed  into  law.  The  Leahy-Smith  Act  includes  a  number  of
significant  changes  to  U.S.  patent  law.  These  include  provisions  that  affect  the  way  patent  applications  will  be  prosecuted  and  may  also  affect  patent
litigation.  In  particular,  under  the  Leahy-Smith  Act,  the  United  States  transitioned  in  March  2013  to  a  “first  inventor  to  file”  system  in  which  the  first
inventor to file a patent application will be entitled to the patent. Third parties are allowed to submit prior art before the issuance of a patent by the USPTO
and may become involved in post-grant proceedings including post grant review, derivation, reexamination, inter-partes review or interference proceedings
challenging  our  patent  rights  or  the  patent  rights  of  others.  An  adverse  determination  in  any  such  submission,  proceeding  or  litigation  could  reduce  the
scope or enforceability of, or invalidate, our patent rights, which could adversely affect our competitive position. In addition, recent U.S. Supreme Court
rulings on several patent cases have narrowed the scope of patent protection available in certain circumstances and weakened the rights of patent owners in
certain  situations.  In  addition  to  increasing  uncertainty  with  regard  to  our  ability  to  obtain  patents  in  the  future,  this  combination  of  events  has  created
uncertainty with respect to the value of patents, once obtained. Depending on decisions by the U.S. Congress, the federal courts, and the USPTO, the laws
and  regulations  governing  patents  could  change  in  unpredictable  ways  that  would  weaken  our  ability  to  obtain  new  patents  or  to  enforce  our  existing
patents and patents that we might obtain in the future. While we do not believe that any of the patents owned or licensed by us will be found invalid based
on these decisions, we cannot predict how future decisions by the courts, the U.S. Congress or the USPTO may impact the value of our patents.

48

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

We  have  limited  intellectual  property  rights  outside  the  United  States.  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 its inventions in all countries outside
the United States, or from selling or importing products made using its 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 patents or other intellectual property rights may not be effective or sufficient to prevent them from competing.

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  biopharmaceutical  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.

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

As is common in the biotechnology and pharmaceutical industries, in addition to our employees, we engage the services of consultants to assist us in the
development of our product candidates. We have received confidential and proprietary information from third parties. We employ individuals or engage
consultants who were previously employed at other biotechnology or pharmaceutical companies. We may be subject to claims that we or our employees,
consultants or independent contractors have inadvertently or otherwise used or disclosed confidential information of these third parties or our employees’
former employers. Litigation may be necessary to defend against these claims. Even if we are successful in defending against these claims, litigation could
result in substantial cost and be a distraction to our management and employees.

If we fail to comply with any obligations under our existing license agreements or any future license agreements, or disputes arise with respect to those
agreements, it could have a negative impact on our business and our intellectual property rights.

We are a party to license agreements with BCM and the Mayo Foundation that impose, and we may enter into additional licensing arrangements with third
parties that may impose, diligence, development and commercialization timelines, milestone payment, royalty, insurance and other obligations on us. Our
rights to use the licensed intellectual property are subject to the continuation of and our compliance with the terms of these agreements. Disputes may arise
regarding our rights to intellectual property licensed to us from a third party, including but not limited to:

·

·

·

·

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

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

the sublicensing of patent and other rights;

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

49

 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

·

·

the ownership of inventions and know-how resulting from the creation or use of intellectual property by us, alone or with our licensors and
collaborators;

the scope and duration of our payment obligations;

our rights upon termination of such agreement; and

the scope and duration of exclusivity obligations of each party to the agreement.

If  disputes  over  intellectual  property  and  other  rights  that  we  have  licensed  or  acquired  from  third  parties  prevent  or  impair  our  ability  to  maintain  our
current licensing arrangements on acceptable terms, we may be unable to successfully develop and commercialize the affected product candidates. If we
fail to comply with our obligations under current or future licensing agreements, these agreements may be terminated or the scope of our rights under them
may be reduced and we might be unable to develop, manufacture or market any product that is licensed under these agreements.

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. Litigation may be necessary to defend against these and other claims challenging inventorship or ownership. If we fail in defending any such
claims, in addition to paying monetary damages, we may lose valuable intellectual property rights. Such 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 distraction to management and
other employees.

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  subject  to  competition  from  competitive  products,
including 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 sufficient rights to exclude others from commercializing products similar or identical to our product candidates.

Certain of our technologies are in-licensed from third parties, and the protection of those technologies is not entirely within our control.

We have world-wide exclusive licenses from the Mayo Foundation on (i) a novel set of Class II HER2/neu peptide antigens, (ii) a novel Class I HER2/neu
antigen, and (iii) a novel set of Class II Folate Receptor Alpha peptide antigens. We have a world-wide exclusive license from BCM of the rights in and to
three patent families to develop and commercialize MultiTAA-specific T cell product candidates in the field of oncology. As a result of these in-licenses,
we could lose the right to develop each of the technologies if:

·

·

·

the owners of the patent rights underlying the technologies that we license do not properly maintain or enforce the patents and intellectual
property underlying those properties,

the Mayo Foundation or BCM seeks to terminate our license in contravention of the license agreements;

we fail to make all payments due and owing under any of the licenses; or

50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

we fail to obtain on commercially reasonable terms, if at all, in-licenses from the Mayo Foundation or BCM or others for other rights that are
necessary to develop the technology that we have already in-licensed.

If any of the above occurs, we could lose the right to use the in-licensed intellectual property, which would adversely affect our ability to commercialize our
technologies, products or services. The loss of any current or future licenses from Mayo Foundation or BCM, or the exclusivity rights provided by such
license agreements, could materially harm our financial condition and operating results.

We rely upon patents and licensed technologies to protect our technology. We may be unable to protect our intellectual property rights, and we may be
liable for infringing the intellectual property rights of others.

Our ability to compete effectively depends on our ability to maintain the proprietary nature of our technologies and the proprietary technology of others
with whom we have entered into collaboration and licensing agreements. We own or hold licenses to a number of issued patents and U.S. pending patent
applications, as well as foreign patents and foreign counterparts. Our success depends in part on our ability to obtain patent protection both in the United
States and abroad for our product candidates, as well as the methods for treating patients in the product indications using these product candidates. Such
patent  protection  is  costly  to  obtain  and  maintain,  and  sufficient  funds  might  not  be  available.  Our  ability  to  protect  our  product  candidates  from
unauthorized  or  infringing  use  by  third  parties  depends  in  substantial  part  on  our  ability  to  obtain  and  maintain  valid  and  enforceable  patents.  Due  to
evolving  legal  standards  relating  to  the  patentability,  validity  and  enforceability  of  patents  covering  pharmaceutical  inventions  and  the  scope  of  claims
made under these patents, our ability to obtain, maintain and enforce patents is uncertain and involves complex legal and factual questions. Even if our
product candidates, as well as methods for treating patients for prescribed indications using these product candidates are covered by valid and enforceable
patents and have claims with sufficient scope, disclosure and support in the specification, the patents will provide protection only for a limited amount of
time. Accordingly, rights under any issued patents may not provide us with sufficient protection for our product candidates or provide sufficient protection
to afford us a commercial advantage against competitive products or processes.

In addition, we cannot guarantee that any patents will be issued from any pending or future patent applications owned by or licensed to us. Even if patents
have been issued or will be issued, we cannot guarantee that the claims of these patents are or will be valid or enforceable or will provide us with any
significant  protection  against  competitive  products  or  otherwise  be  commercially  valuable  to  us.  The  laws  of  some  foreign  jurisdictions  do  not  protect
intellectual  property  rights  to  the  same  extent  as  in  the  United  States  and  many  companies  have  encountered  significant  difficulties  in  protecting  and
defending  such  rights  in  foreign  jurisdictions.  Furthermore,  different  countries  have  different  procedures  for  obtaining  patents,  and  patents  issued  in
different countries offer different degrees of protection against use of the patented invention by others. If we encounter such difficulties in protecting or are
otherwise  precluded  from  effectively  protecting  our  intellectual  property  rights  in  foreign  jurisdictions,  our  business  prospects  could  be  substantially
harmed.

The  patent  positions  of  biotechnology  and  pharmaceutical  companies,  including  our  patent  positions,  involve  complex  legal  and  factual  questions,  and,
therefore, validity and enforceability cannot be predicted with certainty. Patents may be challenged, deemed unenforceable, invalidated, or circumvented.
Our  patents  can  be  challenged  by  our  competitors  who  can  argue  that  our  patents  are  invalid,  unenforceable,  lack  sufficient  written  description  or
enablement,  or  that  the  claims  of  the  issued  patents  should  be  limited  or  narrowly  construed.  Patents  also  will  not  protect  our  product  candidates  if
competitors devise ways of making or using these product candidates without infringing our patents.

We  will  be  able  to  protect  our  proprietary  rights  from  unauthorized  use  by  third  parties  only  to  the  extent  that  our  technologies,  methods  of  treatment,
product candidates, and any future products are covered by valid and enforceable patents or are effectively maintained as trade secrets and we have the
funds to enforce our rights, if necessary.

The  expiration  of  our  owned  or  licensed  patents  before  completing  the  research  and  development  of  our  product  candidates  and  receiving  all  required
approvals in order to sell and distribute the products on a commercial scale can adversely affect our business and results of operations.

51

 
 
 
 
 
 
 
 
 
 
We  may  be  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 our intellectual property rights or those of our licensors. To counter infringement or unauthorized use, we may be required to file
infringement claims, which can be expensive and time-consuming. In addition, in a patent infringement proceeding, a court may decide that one or more of
the patents which we own or in-license is not valid or is unenforceable, and/or is not infringed. An adverse result in any litigation or defense proceedings
could put one or more of our patents at risk of being invalidated, held unenforceable, or interpreted narrowly and could put our patent applications at risk of
not  issuing.  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. We may not prevail in any lawsuits that we initiate, and the damages or other remedies awarded, if any, may not be
commercially meaningful. 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, obtain one or more licenses from third parties, pay royalties or redesign our infringing products, which may be
impossible or require substantial time and monetary expenditure.

Periodic maintenance fees, renewal fees, annuity fees and various other governmental fees on any issued patent and/or pending patent applications will be
due  to  the  USPTO  and  foreign  patent  agencies  in  several  stages  over  the  lifetime  of  our  patents  and/or  applications.  The  USPTO  and  various  foreign
governmental patent agencies require compliance with a number of procedural, documentary, fee payment and other similar provisions during the patent
application process. We employ reputable 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  rules  applicable  to  the  particular  jurisdiction.  However,  there  are  situations  in  which
noncompliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the relevant
jurisdiction.  Noncompliance  events  that  could  result  in  abandonment  or  lapse  of  a  patent  or  patent  application  include,  but  are  not  limited  to,  failure  to
respond to official actions within prescribed time limits, non-payment of fees and failure to properly legalize and submit formal documents. In such an
event, our competitors might be able to enter the market, which would have a material adverse effect on our business development.

Interference or derivation proceedings provoked by third parties or brought by us or declared by the USPTO may be necessary to determine the priority of
inventions  with  respect  to  our  patents  or  patent  applications  or  those  of  our  licensors.  Should  third  parties  file  patent  applications  or  be  issued  patents
claiming technology also used or claimed by us, we may be required to participate in interference or derivation proceedings in the USPTO to determine
priority of invention. We may be required to participate in interference or derivation proceedings involving our issued patents and pending applications. An
unfavorable outcome could require us to cease using the related technology or to attempt to license rights from the prevailing party. Our business could be
harmed if the prevailing party does not offer us a license on commercially acceptable terms.

We may be unable to adequately prevent disclosure of trade secrets and other proprietary information.

We  also  rely  on  trade  secrets  to  protect  our  proprietary  technologies,  especially  where  we  do  not  believe  patent  protection  is  appropriate  or  obtainable.
However,  trade  secrets  are  difficult  to  protect.  We  rely  in  part  on  confidentiality  agreements  with  our  employees,  consultants,  outside  scientific
collaborators,  sponsored  researchers,  and  other  advisors  to  protect  our  trade  secrets  and  other  proprietary  information.  These  agreements  may  not
effectively prevent disclosure of confidential information and may not provide an adequate remedy in the event of unauthorized disclosure of confidential
information. In addition, others may independently discover our trade secrets and proprietary information. Costly and time-consuming litigation could be
necessary to enforce and determine the scope of our proprietary rights, and failure to obtain or maintain trade secret protection could adversely affect our
competitive business position.

If we are unable to obtain licenses needed for the development of our product candidates, or if we breach any of the agreements under which we license
rights to patents or other intellectual property from third parties, we could lose license rights that are important to our business.

If we are unable to maintain and/or obtain licenses needed for the development of our product candidates in the future, we may have to develop alternatives
to  avoid  infringing  on  the  patents  of  others,  potentially  causing  increased  costs  and  delays  in  drug  development  and  introduction  or  precluding  the
development, manufacture, or sale of planned product candidates. Some of our licenses provide for limited periods of exclusivity that require minimum
license fees and payments and/or may be extended only with the consent of the licensor. We might not meet these minimum license fees in the future, or
these third parties might not grant extensions on any or all such licenses. This same restriction may be contained in licenses obtained in the future.

52

 
 
 
 
 
 
 
 
 
 
Additionally, the patents underlying the licenses might not be valid and enforceable. To the extent any product candidates developed by us are based on
licensed  technology,  royalty  payments  on  the  licenses  will  reduce  our  gross  profit  from  such  product  sales  and  may  render  the  sales  of  such  product
candidates uneconomical. In addition, the loss of any current or future licenses or the exclusivity rights provided therein could materially harm our business
financial condition and our operations.

We may face legal claims; litigation is expensive and we may not be able to afford the costs.

We may face legal claims involving stockholders, consumers, competitors, entities from whom we license technology, entities with whom we collaborate,
persons claiming that we are infringing on their intellectual property and others. The biotechnology and pharmaceutical industries have been characterized
by  extensive  litigation  regarding  patents  and  other  intellectual  property  rights,  and  companies  have  employed  intellectual  property  litigation  to  gain  a
competitive  advantage.  We  may  initiate  or  become  subject  to  infringement  claims  or  litigation  arising  out  of  patents  and  pending  applications  of  our
competitors, or we may become subject to proceedings initiated by our competitors or other third parties or the USPTO or applicable foreign bodies to
reexamine the patentability of our licensed or owned patents. In addition, litigation may be necessary to enforce our issued patents, to protect our trade
secrets and know-how, or to determine the enforceability, scope, and validity of the proprietary rights of others.

The costs of litigation or any proceeding relating to our intellectual property or contractual rights could be substantial even if resolved in our favor. Some of
our competitors or financial funding sources have far greater resources than we do and may be better able to afford the costs of complex legal procedures.
Also, in a lawsuit for infringement or contractual breaches, even if frivolous, we will require considerable time commitments on the part of management,
our attorneys and consultants. Defending these types of proceedings or legal actions involve considerable expense and could negatively affect our financial
results.

Our research and development programs are subject to uncertainty.

Factors affecting our research and development programs include, but are not limited to:

·

·

·

·

·

·

·

limited financial resources from which to budget and allocate among our product candidates;

competition from companies that are substantially and financially stronger than us;

the need for acceptance of our immunotherapies;

our ability to anticipate and adapt to a competitive market and rapid technological developments;

the amount and timing of operating costs and capital expenditures relating to expansion of our business, operations and infrastructure;

the  need  to  rely  on  multiple  levels  of  outside  funding  due  to  the  length  of  drug  development  cycles  and  governmental  approved  protocols
associated with the pharmaceutical industry; and

the dependence upon key personnel including key independent consultants and advisors.

Our research and development expenses may not be consistent from time to time. We may be required to accelerate or delay incurring certain expenses
depending on the results of our studies and the availability of adequate funding.

53

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 revenue.

We do not currently have an organization for the sale, marketing and distribution of any approved products and the cost of establishing and maintaining
such  an  organization  may  exceed  the  cost-effectiveness  of  doing  so.  In  order  to  market  any  products  approved  by  the  FDA  or  comparable  foreign
regulatory  authorities,  we  must  build  our  sales,  marketing,  managerial  and  other  non-technical  capabilities  or  make  arrangements  with  third  parties  to
perform these services. If we are unable to establish adequate sales, marketing and distribution capabilities, whether independently or with third parties, we
may not be able to generate product revenue and may not become profitable. We will be competing with many companies that currently have extensive and
well-funded sales and marketing operations. Without an internal commercial organization or the support of a third party to perform sales and marketing
functions, we may be unable to compete successfully against these more established companies.

If we are unable to establish or manage strategic collaborations in the future, our revenue and drug development may be limited.

Our strategy includes eventual substantial reliance upon strategic collaborations for marketing and commercialization of our product candidates, and we
may  rely  even  more  on  strategic  collaborations  for  research,  development,  marketing  and  commercialization  of  our  other  immunotherapies.  If  we  are
unsuccessful in securing such strategic collaborations, we may be unable to commercialize any approved products as we have not yet licensed, marketed or
sold any of our immunotherapies or entered into successful collaborations for these services in order to ultimately commercialize our immunotherapies.
Establishing  strategic  collaborations  is  difficult  and  time-consuming.  Our  discussions  with  potential  collaborators  may  not  lead  to  the  establishment  of
collaborations  on  favorable  terms,  if  at  all.  Potential  collaborators  may  reject  collaborations  based  upon  their  assessment  of  our  financial,  clinical,
regulatory  or  intellectual  property  position.  If  we  successfully  establish  new  collaborations,  these  relationships  may  never  result  in  the  successful
development  or  commercialization  of  our  immunotherapies  or  the  generation  of  sales  revenue.  To  the  extent  that  we  enter  into  co-promotion  or  other
collaborative arrangements, our product revenues are likely to be lower than if we directly marketed and sold any products that we may develop.

Management of our relationships with our collaborators will require:

·

·

·

significant time and effort from our management team;

coordination of our research and development programs with the research and development priorities of our collaborators; and

effective allocation of our resources to multiple projects.

If  we  continue  to  enter  into  research  and  development  collaborations  at  the  early  phases  of  drug  development,  our  success  will  in  part  depend  on  the
performance  of  our  corporate  collaborators.  We  will  not  directly  control  the  amount  or  timing  of  resources  devoted  by  our  corporate  collaborators  to
activities related to our immunotherapies. Our corporate collaborators may not commit sufficient resources to their research and development programs or
the commercialization, marketing or distribution of their immunotherapies. If any corporate collaborator fails to commit sufficient resources, our preclinical
or  clinical  development  programs  related  to  this  collaboration  could  be  delayed  or  terminated.  Also,  our  collaborators  may  pursue  existing  or  other
development-stage products or alternative technologies in preference to those being developed in collaboration with us. Finally, if we fail to make required
milestones or royalty payments to our collaborators or to observe other obligations in our agreements with them, our collaborators may have the right to
terminate those agreements.

We may not be able to license newly developed MultiTAA-specific T cell technology from BCM and others.

An important element of our intellectual property portfolio is to license additional rights and technologies from BCM. Our inability to license the rights and
technologies that we have identified, or newly developed MultiTAA-specific T cell technology that we may in the future identify, could have a material
adverse  impact  on  our  ability  to  complete  the  development  of  our  product  candidates  or  to  develop  additional  product  candidates.  No  assurance  can  be
given that we will be successful in licensing any additional rights or technologies from BCM and others. Failure to obtain additional rights and licenses
may detrimentally affect our planned development of additional product candidates and could increase the cost, and extend the timelines associated with
our development of such other product candidates.

54

 
 
 
 
 
 
 
 
 
 
 
 
 
The market opportunities for our product candidates may be limited to those patients who are ineligible for or have failed prior treatments and may be
small.

The FDA often approves new oncology therapies initially only for use in patients with relapsed or refractory metastatic disease. We expect to initially seek
approval  of  our  product  candidates  in  this  setting.  Subsequently,  for  those  product  candidates  that  prove  to  be  sufficiently  beneficial,  if  any,  we  would
expect to seek approval in earlier lines of treatment and potentially as a first line therapy. There is no guarantee, however, that our product candidates, even
if approved, would be approved for earlier lines of therapy, and, prior to any such approvals, we may have to conduct additional clinical trials.

Our projections of both the number of people who have the cancers we are targeting, as well as the subset of people with these cancers in a position to
receive  second  or  third-line  therapy,  and  who  have  the  potential  to  benefit  from  treatment  with  our  product  candidates,  are  based  on  our  research  and
estimates. These estimates have been derived from a variety of sources, including scientific literature, surveys of clinics, patient foundations, or market
research  by  third  parties,  and  may  prove  to  be  incorrect.  Further,  new  studies  may  change  the  estimated  incidence  or  prevalence  of  these  cancers.  The
number of treatable patients may turn out to be lower than expected. Additionally, the potentially addressable patient population for our product candidates
may  be  limited  or  may  not  be  amenable  to  treatment  with  our  product  candidates  and  may  also  be  limited  by  the  cost  of  our  treatments  and  the
reimbursement  of  those  treatment  costs  by  third-party  payors.  For  instance,  we  expect  our  lead  product  candidate  to  initially  target  a  small  patient
population that suffers from AML. Even if we obtain significant market share for our product candidates, because the potential target populations are small,
we may never achieve profitability without obtaining regulatory approval for additional indications.

We are required to pay substantial royalties and lump sum milestone payments under our license agreements with BCM and the Mayo Foundation, and
we must meet certain milestones to maintain our license rights.

Under our license agreement with BCM for our MultiTAA-specific T cell therapy technologies, we are currently required to pay both substantial milestone
payments and royalties to BCM based on our revenues from sales of any approved products utilizing the licensed technologies, and these payments could
adversely affect the overall profitability for us of any products that we may seek to commercialize. In order to maintain our license rights under the BCM
license  agreement,  we  will  need  to  meet  certain  specified  milestones,  subject  to  certain  cure  provisions,  in  the  development  of  our  product  candidates.
Similarly, we are also required to pay both substantial milestone payments and royalties to the Mayo Foundation based on our revenues from sales of our
products utilizing those licensed technologies. There is no assurance that we will be successful in meeting all of the milestones in our licenses in the future
on a timely basis or at all.

In addition, upon a liquidity event (as defined in our BCM license agreement with BCM) of the licensee under the BCM license agreement (which, the
licensee shall be the Company), BCM will receive a liquidity incentive payment of 0.5% of the liquidity event proceeds (as defined in the BCM license
agreement)  received  by  such  licensee  or  its  stockholders  in  the  liquidity  event,  thereby  diluting  the  amount  of  proceeds  available  to  the  licensee  or  its
stockholders in a liquidity event.

Because  our  current  product  candidates  represent,  and  our  other  potential  product  candidates  will  represent  novel  approaches  to  the  treatment  of
disease,  there  are  many  uncertainties  regarding  the  development,  the  market  acceptance,  third-party  reimbursement  coverage  and  the  commercial
potential of our product candidates.

There is no assurance that the approaches offered by our product candidates will gain broad acceptance among doctors or patients or that governmental
agencies or third-party medical insurers will be willing to provide reimbursement coverage for proposed product candidates. Moreover, we do not have
verifiable  internal  marketing  data  regarding  the  potential  size  of  the  commercial  market  for  our  product  candidates,  nor  have  we  obtained  independent
marketing surveys to verify the potential size of the commercial markets for our current product candidates or any future product candidates. Since our
current product candidates and any future product candidates will represent new approaches to treating various conditions, it may be difficult, in any event,
to accurately estimate the potential revenues from these product candidates. Accordingly, we may spend large amounts of money trying to obtain approval
for product candidates that have an uncertain commercial market. The market for any products that we successfully develop will also depend on the cost of
the product. We do not yet have sufficient information to reliably estimate what it will cost to commercially manufacture our current product candidates,
and the actual cost to manufacture these products could materially and adversely affect the commercial viability of these products. Our goal is to reduce the
cost  of  manufacturing  our  therapies.  However,  unless  we  are  able  to  reduce  those  costs  to  an  acceptable  amount,  we  may  never  be  able  to  develop  a
commercially  viable  product.  If  we  do  not  successfully  develop  and  commercialize  products  based  upon  our  approach  or  find  suitable  and  economical
sources for materials used in the production of our products, we will not become profitable.

55

 
 
 
 
 
 
 
 
 
 
Our  MultiTAA-specific  T  cell  therapy  may  be  provided  to  patients  in  combination  with  other  agents  provided  by  third  parties.  The  cost  of  such
combination therapy may increase the overall cost of MultiTAA-specific T cell therapy and may result in issues regarding the allocation of reimbursements
between our therapy and the other agents, all of which may adversely affect our ability to obtain reimbursement coverage for the combination therapy from
third-party medical insurers.

If product liability lawsuits are brought against us, we may incur substantial liabilities and may be required to limit commercialization of our product
candidates.

We  face  an  inherent  risk  of  product  liability  as  a  result  of  the  clinical  testing  of  our  product  candidates  and  will  face  an  even  greater  risk  if  we
commercialize any products. For example, we may be sued if our product candidates cause or are perceived to cause injury or are found to be otherwise
unsuitable during clinical testing, manufacturing, marketing or sale. Any such product liability claims may include allegations of defects in manufacturing,
defects in design, a failure to warn of dangers inherent to the product, negligence, strict liability or a breach of warranties. Claims could also be asserted
under state consumer protection laws. If we cannot successfully defend ourselves against product liability claims, we may incur substantial liabilities or be
required  to  limit  commercialization  of  our  product  candidates.  Even  successful  defense  would  require  significant  financial  and  management  resources.
Regardless of the merits or eventual outcome, liability claims may result in:

·

·

·

·

·

·

·

·

·

·

·

decreased demand for our product candidates;

injury to our reputation;

withdrawal of clinical trial participants;

initiation of investigations by regulators;

costs to defend the related litigation;

a diversion of management’s time and our resources;

substantial monetary awards to trial participants or patients;

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

loss of revenue;

exhaustion of any available insurance and our capital resources; and

the inability to commercialize any product candidate.

Our inability to obtain sufficient product liability insurance at an acceptable cost to protect against potential product liability claims could inhibit or prevent
the  commercialization  of  products  we  develop,  alone  or  with  collaborators.  Our  insurance  policies  may  also  have  various  exclusions,  and  we  may  be
subject to a product liability claim for which we have no insurance coverage. While we obtained clinical trial insurance for our Phase II clinical trials, we
may have to pay amounts awarded by a court or negotiated in a settlement that exceed our coverage limitations or that are not covered by our insurance,
and  we  may  not  have,  or  be  able  to  obtain,  sufficient  capital  to  pay  such  amounts.  Even  if  our  agreements  with  any  future  collaborators  entitle  us  to
indemnification against losses, such indemnification may not be available or adequate should any claim arise.

56

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We face significant competition from other biotechnology and pharmaceutical companies and from non-profit institutions.

Competition in the field of cancer therapy is intense and is accentuated by the rapid pace of technological development. Research and discoveries by others
may result in breakthroughs that may render our product candidates obsolete even before they generate any revenue. There are products currently under
development by others that could compete with the product candidates that we are developing. Many of our potential competitors have substantially greater
research and development capabilities and manufacturing, marketing, financial and managerial resources than we have. Our competitors may:

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develop safer or more effective immunotherapies and other therapeutic products;

reach the market more rapidly, reducing the potential sales of our products; or

establish superior proprietary positions.

Potential  competitors  in  the  market  for  treating  hematological  malignancies  are  companies  such  as  Juno  Therapeutics/Celgene/Bristol-Myers  Squibb,
Roche/Genentech,  Merck,  Novartis,  Kite  Pharma/Gilead,  Amgen,  Pfizer,  and  GlaxoSmithKline,  which  already  have  products  on  the  market  or  in
development. Other companies, such as Cellectis Bluebird Bio, and AdaptImmune, which are focused on genetically engineered T cell technologies to treat
cancer, may also be competitors. Furthermore, companies such as Iovance, Immatics, WindMIL Therapeutics, Mana Therapeutics, Tessa Therapeutics and
Torque Therapeutics are developing non-genetically modified T cell therapies such as tumor infiltrating lymphocytes and marrow infiltrating lymphocytes
therapies that may compete with our product candidates. All these companies, and most of our other current and potential competitors have substantially
greater research and development capabilities and financial, scientific, regulatory, manufacturing, marketing, sales, human resources, and experience than
we do. Many of our competitors have several therapeutic products that have already been developed, approved and successfully commercialized, or are in
the process of obtaining regulatory approval for their therapeutic products in the United States and internationally.

Universities and public and private research institutions in the U.S. and around the world are also potential competitors. While these universities and public
and  private  research  institutions  primarily  have  educational  objectives,  they  may  develop  proprietary  technologies  that  lead  to  other  FDA  approved
therapies or that secure patent protection that we may need for the development of our technologies and product candidates.

Our lead product candidate is a therapy for the treatment of refractory AML. Currently, there are numerous companies that are developing various alternate
treatments  for AML.  Accordingly,  we  face  significant  competition  in  the  AML  treatment  space  from  multiple  companies.  Even  if  we  obtain  regulatory
approval for our lead product candidate, the availability and price of competitors’ products could limit the demand and the price we will be able to charge
for our therapy. We may not be able to implement our business plan if the acceptance of our product candidates is inhibited by price competition or the
reluctance of physicians to switch from other methods of treatment to our product, or if physicians switch to other new therapies, drugs or biologic products
or choose to reserve our product candidates for use in limited circumstances.

As a result of being a public company, we are obligated to develop and maintain proper and effective internal controls over financial reporting, and any
failure to maintain the adequacy of these internal controls may adversely affect investor confidence in our company and, as a result, the value of our
common stock.

We  are  required,  pursuant  to  Section  404  of  the  Sarbanes-Oxley  Act,  or  Section  404,  to  furnish  a  report  by  management  on,  among  other  things,  the
effectiveness of our internal control over financial reporting. This report by management is included in Part II, Item 9A of this Form 10-K. In addition, our
independent registered public accounting firm is required to attest to the effectiveness of our internal control over financial reporting in this Form 10-K. We
are also required to disclose significant changes made in our internal control procedures on a quarterly basis.

57

 
 
 
 
 
 
 
 
 
 
 
 
To comply with Section 404, we have engaged in the costly and challenging process of compiling the system and processing documentation necessary to
perform  the  evaluation  needed  to  comply  with  Section  404.  Our  compliance  with  Section  404  requires  that  we  incur  substantial  professional  fees  and
expend significant management efforts, and we may need to hire additional accounting and financial staff with appropriate public company experience and
technical accounting knowledge and compile the system and process documentation necessary to perform the evaluation needed to comply with Section
404.

During the evaluation and testing process of our internal controls, if we identify one or more material weaknesses in our internal control over financial
reporting, we will be unable to assert that our internal control over financial reporting is effective. We cannot assure you that there will not be material
weaknesses or significant deficiencies in our internal control over financial reporting in the future. Any failure to maintain internal control over financial
reporting could severely inhibit our ability to accurately report our financial condition or results of operations. If we are unable to conclude that our internal
control over financial reporting is effective, or if our independent registered public accounting firm determines we have a material weakness or significant
deficiency in our internal control over financial reporting, we could lose investor confidence in the accuracy and completeness of our financial reports, the
market  price  of  our  common  stock  could  decline,  and  we  could  be  subject  to  sanctions  or  investigations  by  the  Nasdaq,  the  SEC  or  other  regulatory
authorities. Failure to remedy any material weakness in our internal control over financial reporting, or to implement or maintain other effective control
systems required of public companies, could also restrict our future access to the capital markets.

Our business and operations would suffer in the event of cybersecurity/information systems risk.

Despite the implementation of security measures, our internal computer systems, and those of our manufacturers and other third parties on which we rely,
are  vulnerable  to  damage  from  computer  viruses,  unauthorized  access,  natural  disasters,  fire,  terrorism,  successful  breaches,  employee  malfeasance,  or
human or technological error, war and telecommunication and electrical failures. In addition, our systems safeguard important confidential personal data
regarding our subjects. If a disruption event were to occur and cause interruptions in our operations, it could result in a material disruption of our drug
development programs. For example, the loss of clinical trial data from completed, ongoing or planned clinical trials could result in delays in our regulatory
approval efforts and significantly increase our costs to recover or reproduce the data. To the extent that any disruption or security breach results in a loss of
or  damage  to  our  data  or  applications,  or  inappropriate  disclosure  of  confidential  or  proprietary  information,  we  could  incur  liability  and  the  further
development of our product candidates could be delayed.

We maintain cybersecurity insurance, however, an incident may exceed our coverage premiums.

We have cybersecurity insurance for a breach event covering expenses for notification, credit monitoring, investigation, crisis management, public relations
and  legal  advice.  We  also  maintain  property  and  casualty  insurance  that  may  cover  restoration  of  data,  certain  physical  damage  or  third-party  injuries
caused by potential cybersecurity incidents. However, damage and claims arising from such incidents may not be covered or may exceed the amount of any
insurance available.

We may incur costs of addressing a cybersecurity incident.

Cybersecurity incidents have increased in number and severity recently and it is expected that these trends will continue. Should we be affected by such an
incident, we may incur substantial costs and suffer other negative consequences, which may include:

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·

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investigation costs and costs to engage specialized consultants;

remediation costs, such as liability for stolen assets or information, repairs of system damage, and incentives to customers or business partners
in an effort to maintain relationships after an attack; and

litigation and legal risks, including regulatory actions by state and federal regulators.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
Our ability to use net operating losses and certain other tax attributes to offset future taxable income may be subject to limitation.

Our  net  operating  loss,  or  NOL,  carryforwards  could  expire  unused  and  be  unavailable  to  offset  future  income  tax  liabilities  because  of  their  limited
duration or because of restrictions under U.S. tax law.  Our NOLs generated in tax years ending on or prior to December 31, 2017 are only permitted to be
carried forward for 20 years under applicable U.S. tax law.  Under H.R. 1, “An Act to provide for reconciliation pursuant to titles II and V of the concurrent
resolution on the budget for fiscal year 2018”, informally titled the Tax Cuts and Jobs Act, or, the Tax Act, our federal NOLs generated in tax years ending
after December 31, 2017 may be carried forward indefinitely, but the deductibility of federal NOLs generated in tax years beginning after December 31,
2017 is limited. It is uncertain if and to what extent various states will conform to the Tax Act. 

In addition, under Section 382 and Section 383 of the Internal Revenue Code of 1986, as amended, (or, the Code) and corresponding provisions of state
law, if a corporation undergoes an “ownership change,” which is generally defined as a greater than 50% change, by value, in its equity ownership over a
three-year period, the corporation’s ability to use its pre-change net operating loss carryforwards and other pre-change tax attributes (such as research tax
credits) to offset its post-change income or taxes may be limited. We may have experienced ownership changes in the past and may experience ownership
changes in the future as a result of shifts in our stock ownership (some of which shifts are outside our control). As a result, if we earn net taxable income,
our ability to use our pre-change NOLs to offset such taxable income will be subject to limitations. Similar provisions of state tax law may also apply to
limit  our  use  of  accumulated  state  tax  attributes.  In  addition,  at  the  state  level,  there  may  be  periods  during  which  the  use  of  NOLs  is  suspended  or
otherwise limited, which could accelerate or permanently increase state taxes owed.

Consequently, even if we achieve profitability, we may not be able to utilize a material portion of our net operating loss carryforwards and certain other tax
attributes, which could have a material adverse effect on cash flow and results of operations.

U.S. federal income tax reform could materially adversely affect our company.

On December 22, 2017, President Trump signed into law the Tax Act, which significantly revises the Code. The Tax Act, among other things, reduces the
corporate tax rate from a top marginal rate of 35% to a flat rate of 21%, repeals the alternative minimum tax for corporations, limits the tax deduction for
interest expense to 30% of adjusted taxable income (except for certain small businesses), limits the deduction for net operating losses carried forward from
taxable years beginning after December 31, 2017 to 80% of current year taxable income, eliminates net operating loss carrybacks, imposes a one-time tax
on  offshore  earnings  at  reduced  rates  regardless  of  whether  they  are  repatriated,  eliminates  U.S.  tax  on  foreign  earnings  (subject  to  certain  important
exceptions), allows immediate deductions for certain new investments instead of deductions for depreciation expense over time, and modifies or repeals
many business deductions and credits. Notwithstanding the reduction in the corporate income tax rate, the overall impact of the Tax Act is uncertain and
our business and financial condition could be adversely affected. In addition, it is uncertain if and to what extent various states will conform to the Tax Act.
The impact of the Tax Act on holders of our common stock is also uncertain and could be adverse. We urge our stockholders to consult with their legal and
tax advisors with respect to this legislation and the potential tax consequences of investing in or holding our common stock.

The COVID-19 coronavirus could adversely impact our business, including our clinical trials and development activities conducted by us or BCM.

In December 2019, a novel strain of coronavirus, COVID-19, was reported to have surfaced in Wuhan, China. Since then, the COVID-19 coronavirus has
spread to multiple countries, including the United States and several European countries. If the COVID-19 coronavirus continues to spread in the United
States, we may experience disruptions that could severely impact our business and clinical trials conducted by us or BCM, including:

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·

delays or difficulties in enrolling patients in clinical trials;

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

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

interruption of key clinical trial activities, such as clinical trial site monitoring, due to limitations on travel imposed or recommended by federal or
state governments, employers and others; and

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

These limitations and/or interruptions may also affect BCM's ability to conduct research and development activities on our behalf.

The global outbreak of the COVID-19 coronavirus continues to rapidly evolve. The extent to which the COVID-19 coronavirus may impact our business
and  clinical  trials  and  development  activities,  whether  conducted  by  us  or  BCM,  will  depend  on  future  developments,  which  are  highly  uncertain  and
cannot  be  predicted  with  confidence,  such  as  the  ultimate  geographic  spread  of  the  disease,  the  duration  of  the  outbreak,  travel  restrictions  and  social
distancing in the United States and other countries, business closures or business disruptions and the effectiveness of actions taken in the United States and
other countries to contain and treat the disease.

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Government Regulation

We are subject to extensive regulation, which can be costly, time consuming and can subject us to unanticipated delays; even if we obtain regulatory
approval for some of our products, those product candidates may still face regulatory difficulties.

All of our current and future product candidates, cell processing and manufacturing activities, are subject to comprehensive regulation by the FDA in the
United States and by comparable authorities in other countries. The process of obtaining FDA and other required regulatory approvals, including foreign
approvals, is expensive and often takes many years and can vary substantially based upon the type, complexity and novelty of the products involved. In
addition,  regulatory  agencies  may  lack  experience  with  our  technologies  and  product  candidates,  which  may  lengthen  the  regulatory  review  process,
increase  our  development  costs  and  delay  or  prevent  their  commercialization.  No  adoptive  T  cell  therapy  using  MultiTAA-specific  T  cells  has  been
approved  for  marketing  in  the  U.S.  by  the  FDA.  Consequently,  there  is  no  precedent  for  the  successful  commercialization  of  products  based  on  our
technologies.  In  addition,  we  have  had  only  limited  experience  in  filing  and  pursuing  applications  necessary  to  gain  regulatory  approvals,  which  may
impede our ability to obtain timely FDA approvals, if at all. We have not yet sought FDA approval for any adoptive T cell therapy product. We will not be
able to commercialize any of our potential product candidates until we obtain FDA approval, and so any delay in obtaining, or inability to obtain, FDA
approval would harm our proposed business.

If we violate regulatory requirements at any stage, whether before or after marketing approval is obtained, we may be fined, forced to remove a product
from the market and experience other adverse consequences including delay, which could materially harm our business development. Additionally, we may
not be able to obtain the labeling claims necessary or desirable for the promotion of our products. We may also be required to undertake post-marketing
trials. Prescription drugs may be promoted only for the approved indications in accordance with 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 may be
subject to significant liability. However, physicians may, in their independent medical judgment, prescribe legally available products for off-label uses. The
FDA does not regulate the behavior of physicians in their choice of treatments but the FDA does restrict manufacturer’s communications on the subject of
off-label use of their products. In addition, if we or others identify side effects after any of our adoptive T cell therapy products are on the market, or if
manufacturing problems occur, regulatory approval may be withdrawn, and reformulation of our products may be required.

The  FDA  regulatory  approval  process  is  lengthy  and  time-consuming,  and  we  may  experience  significant  delays  in  the  clinical  development  and
regulatory approval of our product candidates.

We  have  not  previously  submitted  a  BLA  to  the  FDA,  or  similar  approval  filings  to  comparable  foreign  authorities.  A  BLA  must  include  extensive
preclinical and clinical data and supporting information to establish the product candidate’s safety and effectiveness for each desired indication. The BLA
must  also  include  significant  information  regarding  the  CMC  for  the  product.  We  expect  the  novel  nature  of  our  product  candidates  to  create  further
challenges  in  obtaining  regulatory  approval.  For  example,  the  FDA  has  limited  experience  with  commercial  development  of  cell  therapies  for  cancer.
Accordingly,  the  regulatory  approval  pathway  for  our  product  candidates  may  be  uncertain,  complex,  expensive  and  lengthy,  and  approval  may  not  be
obtained. We may also experience delays in completing planned clinical trials for a variety of reasons, including delays related to:

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the availability of financial resources to commence and complete the planned trials;

reaching  agreement  on  acceptable  terms  with  prospective  CROs  and  clinical  trial  sites,  the  terms  of  which  can  be  subject  to  extensive
negotiation and may vary significantly among different CROs and trial sites;

obtaining approval by an independent IRB at each clinical trial site;

recruiting suitable patients to participate in a trial;

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

clinical trial sites deviating from trial protocol or dropping out of a trial;

adding new clinical trial sites; or

· manufacturing sufficient quantities of qualified materials under cGMPs and applying them on a subject by subject basis for use in clinical

trials.

60

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We could also encounter delays if physicians face unresolved ethical issues associated with enrolling patients in clinical trials of our product candidates in
lieu of prescribing existing treatments that have established safety and efficacy profiles. Further, a clinical trial may be suspended or terminated by us, the
IRB for the institutions in which such trials are being conducted, the Data and Safety Monitoring Board or Committee for such trial, or by the FDA or other
regulatory authorities due to a number of factors. Those factors could include failure to conduct the clinical trial in accordance with regulatory requirements
or our clinical protocols, inspection of the clinical trial operations or trial site by the FDA or other regulatory authorities resulting in the imposition of a
clinical hold, unforeseen safety issues or adverse side effects, failure to demonstrate a benefit from using a product candidate, changes in governmental
regulations or administrative actions or lack of adequate funding to continue the clinical trial. If we experience termination of, or delays in the completion
of, any clinical trial of our product candidates, the commercial prospects for our product candidates will be harmed, and our ability to generate product
revenue will be delayed. In addition, any delays in completing our clinical trials will increase our costs, slow down our product development and approval
process and jeopardize our ability to commence product sales and generate revenue.

Obtaining and maintaining regulatory approval of our product candidates in one jurisdiction does not mean that we will be successful in obtaining
regulatory approval of our product candidates in other jurisdictions.

Obtaining and maintaining regulatory approval of our product candidates in one jurisdiction does not guarantee that we will be able to obtain or maintain
regulatory approval in any other jurisdiction, while a failure or delay in obtaining regulatory approval in one jurisdiction may have a negative effect on the
regulatory approval process in others. For example, even if the FDA grants marketing approval of a product candidate, comparable regulatory authorities in
foreign jurisdictions must also approve the manufacturing, marketing and promotion of the product candidate in those countries. Approval procedures vary
among jurisdictions and can involve requirements and administrative review periods different from, and greater than, those in the United States, including
additional  preclinical  studies  or  clinical  trials  as  clinical  studies  conducted  in  one  jurisdiction  may  not  be  accepted  by  regulatory  authorities  in  other
jurisdictions. In many jurisdictions outside the United States, a product candidate must be approved for reimbursement before it can be approved for sale in
that jurisdiction. In some cases, the price that we intend to charge for our products is also subject to approval.

We may also submit marketing applications in other countries. Regulatory authorities in jurisdictions outside of the United States have requirements for
approval  of  product  candidates  with  which  we  must  comply  prior  to  marketing  in  those  jurisdictions.  Obtaining  foreign  regulatory  approvals  and
compliance with foreign regulatory requirements could result in significant delays, difficulties and costs for us and could delay or prevent the introduction
of  our  products  in  certain  countries.  If  we  fail  to  comply  with  the  regulatory  requirements  in  international  markets  and/or  fail  to  receive  applicable
marketing  approvals,  our  target  market  will  be  reduced  and  our  ability  to  realize  the  full  market  potential  of  any  approved  product  candidates  will  be
harmed.

Even  if  we  receive  regulatory  approval  of  our  product  candidates,  we  will  be  subject  to  ongoing  quality  and  regulatory  obligations  and  continued
regulatory  review,  which  may  result  in  significant  additional  expense,  and  we  may  be  subject  to  penalties  if  we  fail  to  comply  with  regulatory
requirements or experience unanticipated problems with our product candidates.

Any regulatory approvals that we receive for our product candidates will require surveillance to monitor the safety and efficacy of the product candidate.
The  FDA  may  also  require  a  risk  evaluation  and  mitigation  strategy  in  order  to  approve  our  product  candidates,  which  could  entail  requirements  for  a
medication guide, physician communication plans or additional elements to ensure safe use, such as restricted distribution methods, patient registries and
other  risk  minimization  tools.  In  addition,  if  the  FDA  or  a  comparable  foreign  regulatory  authority  approves  our  product  candidates,  the  manufacturing
processes,  labeling,  packaging,  distribution,  adverse  event  reporting,  storage,  advertising,  promotion,  import,  export  and  recordkeeping  for  our  product
candidates will be subject to extensive and ongoing regulatory requirements. These requirements include submissions of safety and other post-marketing
information and reports, registration, as well as continued compliance with cGMPs and cGCPs for any clinical trials that we conduct post-approval. Later
discovery of previously unknown problems with our product candidates, including adverse events of unanticipated severity or frequency, or with our third-
party manufacturers or manufacturing processes, or failure to comply with regulatory requirements, may result in, among other things:

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restrictions  on  the  marketing  or  manufacturing  of  our  product  candidates,  withdrawal  of  the  product  from  the  market,  or  voluntary  or
mandatory product recalls;

fines, warning letters or holds on clinical trials;

refusal by the FDA to approve pending applications or supplements to approved applications filed by us or suspension or revocation of license
approvals;

product seizure or detention, or refusal to permit the import or export of our product candidates; and

injunctions or the imposition of civil or criminal penalties.

The FDA’s and other regulatory authorities’ policies may change, and additional government regulations may be enacted that could prevent, limit or delay
regulatory  approval  of  our  product  candidates.  We  cannot  predict  the  likelihood,  nature  or  extent  of  government  regulation  that  may  arise  from  future
legislation  or  administrative  action,  either  in  the  United  States  or  abroad.  If  we  are  slow  or  unable  to  adapt  to  changes  in  existing  requirements  or  the
adoption of new requirements or policies, or if we are not able to maintain regulatory compliance, we may lose any marketing approval that we may have
obtained, and we may not achieve or sustain profitability.

Any  relationships  with  healthcare  professionals,  principal  investigators,  consultants,  customers  (actual  and  potential)  and  third-party  payors  in
connection with our current and future business activities are and will continue to be subject, directly or indirectly, to federal and state healthcare laws.
If we are unable to comply, or have not fully complied, with such laws, we could face penalties, contractual damages, reputational harm, diminished
profits and future earnings and curtailment or restructuring of our operations.

Our business operations and activities may be directly, or indirectly, subject to various federal and state healthcare laws, including without limitation, fraud
and abuse laws, false claims laws, data privacy and security laws, as well as transparency laws regarding payments or other items of value provided to
healthcare  providers.  These  laws  may  restrict  or  prohibit  a  wide  range  of  business  activities,  including,  but  not  limited  to,  research,  manufacturing,
distribution, pricing, discounting, marketing and promotion, sales commission, customer incentive programs and other business arrangements. These laws
may impact, among other things, our current activities with principal investigators and research subjects, as well as current and future sales, marketing,
patient co-payment assistance and education programs.

Such laws include:

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the  federal  Anti-Kickback  Statute  which  prohibits,  among  other  things,  persons  and  entities  from  knowingly  and  willfully  soliciting,  offering,
receiving or providing remuneration, directly or indirectly, in cash or in kind, to induce or reward, or in return for, either the referral of an individual
for, or the purchase, order or recommendation of, any good or service, for which payment may be made under a federal healthcare program such as
Medicare and Medicaid;

the  federal  civil  and  criminal  false  claims  laws,  including  the  federal  civil  False  Claims  Act,  and  civil  monetary  penalties  laws,  which  impose
criminal and civil penalties against individuals or entities for, among other things, knowingly presenting, or causing to be presented, to the federal
government, claims for payment that are false or fraudulent or making a false statement to avoid, decrease or conceal an obligation to pay money to
the federal government;

the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  which  imposes  criminal  and  civil  liability  for,  among  other
things, executing a scheme to defraud any healthcare benefit program or making false statements relating to healthcare matters;

· HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, and its implementing regulations, which also
imposes obligations, including mandatory contractual terms, on covered entities, including certain healthcare providers, health plans, and healthcare
clearinghouses, as well as their respective business associates that create, receive, maintain or transmit individually identifiable health information
for  or  on  behalf  of  a  covered  entity,  with  respect  to  safeguarding  the  privacy,  security  and  transmission  of  individually  identifiable  health
information;

·

·

the  federal  Physician  Payments  Sunshine  Act,  which  requires  certain  manufacturers  of  drugs,  devices,  biologics  and  medical  supplies  for  which
payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program,  with  specific  exceptions,  to  report  annually  to  the
Centers for Medicare & Medicaid Services, or CMS, information related to payments or other transfers of value made to physicians, as defined by
such law, and teaching hospitals, and applicable manufacturers and applicable group purchasing organizations to report annually to CMS ownership
and investment interests held by physicians and their immediate family members; and

analogous state, local, and foreign laws and regulations, such as state anti-kickback and false claims laws, which may apply to sales or marketing
arrangements and claims involving healthcare items or services reimbursed by non-governmental third party payors, including private insurers; state
laws  that  require  pharmaceutical  companies  to  comply  with  the  pharmaceutical  industry’s  voluntary  compliance  guidelines  and  the  relevant
compliance guidance promulgated by the federal government; state laws that require drug manufacturers to report information related to payments
and other transfers of value to physicians and other healthcare providers or marketing expenditures or drug pricing; state and local laws that require
the registration of pharmaceutical sales representatives; state and local “drug takeback” laws and regulations; and state and foreign laws governing
the privacy and security of health information in some circumstances, many of which differ from each other in significant ways and often are not
preempted by HIPAA, thus complicating compliance efforts.

62

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Efforts to ensure that our business arrangements will comply with applicable healthcare laws may involve substantial costs. While our interactions with
healthcare professionals have been structured to comply with these laws and related guidance, it is possible that governmental and enforcement authorities
will conclude that our business practices may not comply with current or future statutes, regulations or case law interpreting applicable fraud and abuse or
other healthcare laws. If our operations or activities 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, without limitation, significant civil, criminal and administrative penalties, damages, monetary fines, disgorgement,
imprisonment, possible exclusion from participation in Medicare, Medicaid and other federal healthcare programs, additional reporting requirements and
oversight  if  we  become  subject  to  a  corporate  integrity  agreement  or  similar  agreement  to  resolve  allegations  of  non-compliance  with  these  laws,
contractual  damages,  reputational  harm,  diminished  profits  and  future  earnings  and  curtailment  or  restructuring  of  our  operations,  any  of  which  could
adversely affect our ability to operate.

In  addition,  any  sales  of  our  product  once  commercialized  outside  the  U.S.  will  also  likely  subject  us  to  foreign  equivalents  of  the  healthcare  laws
mentioned above, among other foreign laws.

Recently enacted and future legislation in the United States and other countries may affect the prices we may obtain for our product candidates and
increase the difficulty and cost to commercialize our product candidates.

In the United States and many other countries, rising healthcare costs have been a concern for governments, patients and the health insurance sector, which
has resulted in a number of changes to laws and regulations, and may result in further legislative and regulatory action regarding the healthcare and health
insurance systems that could affect our ability to profitably sell any product candidates for which we have obtained marketing approval.

For example, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, or the ACA was enacted in
the United States in March 2010, with the stated goals of containing healthcare costs, improving quality and expanding access to healthcare, and includes
measures to change health care delivery, increase the number of individuals with insurance, ensure access to certain basic health care services, and contain
the rising cost of care. Since January 2017, President Trump has signed two executive orders and other directives designed to delay, circumvent, or loosen
certain requirements mandated by the ACA. Concurrently, Congress has considered legislation that would repeal or repeal and replace all or part of the
ACA. While Congress has not passed repeal legislation, two bills affecting the implementation of certain taxes under the ACA have been signed into law.
The Tax Cuts and Jobs Act of 2017 includes a provision that repealed, 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”. Additionally, 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,  the
Bipartisan Budget Act of 2018, among other things, amended the ACA, effective January 1, 2019, to increase from 50% to 70% the point-of-sale discount
that is owed by pharmaceutical manufacturers who participate in Medicare Part D and to close the coverage gap in most Medicare drug plans, commonly
referred to as the “donut hole.” 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. Further, on December 18, 2019, the U.S. Court of Appeals for the 5th
Circuit upheld the District Court ruling 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. Congress may consider other legislation to repeal or replace elements of the ACA.
These actions may result in increased health insurance premiums and reduce the number of people with health insurance in the United States and have other
effects  that  could  adversely  affect  U.S.  health  insurance  markets  and  the  ability  of  patients  to  have  access  to  therapies  that  our  product  candidates  can
provide.

63

 
 
 
 
 
 
 
In addition, other federal health reform measures have been proposed and adopted in the United States. For example, as a result of the Budget Control Act
of 2011 and subsequent legislative amendments thereto, providers are subject to Medicare payment reductions of 2% per fiscal year through 2029 unless
additional Congressional action is taken. Further, the American Taxpayer Relief Act of 2012 reduced Medicare payments to several providers and increased
the  statute  of  limitations  period  for  the  government  to  recover  overpayments  to  providers  from  three  to  five  years.  The  Medicare  Access  and  CHIP
Reauthorization  Act  of  2015  ended  the  use  of  the  statutory  formula,  also  referred  to  as  the  Sustainable  Growth  Rate,  for  clinician  payment  and  also
introduced a quality payment program under which certain individual Medicare providers will be subject to certain incentives or penalties based on new
program quality standards also referred to as the Quality Payment Program. Payment adjustments for the Medicare quality payment program was set to
begin in 2019. This program provides clinicians with two ways to participate, including through the Advanced Alternative Payment Models, or APMs, and
the Merit-based Incentive Payment System, or MIPS. In November 2019, CMS issued a final rule finalizing the changes to the Quality Payment Program.
At this time, it is unclear how the introduction of the quality payment program will impact overall physician reimbursement under the Medicare program.
Any reduction in reimbursement from Medicare or other government programs may result in a similar reduction in payments from private payors.

Also, there has been heightened governmental scrutiny recently over 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.  At  the  federal  level,  the  Trump  administration’s  budget  proposal  for  fiscal  year  2020
contain further drug price control measures that could be enacted during the 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. Further, 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 Department of Health and Human Resources has solicited feedback on some of these measures and, at the same, 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. Although a number of these, and
other measures may require additional authorization to become effective, Congress and the executive branch have each indicated that it will continue to
seek  new  legislative  and/or  administrative  measures  to  control  drug  costs.  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.

The  combination  of  healthcare  cost  containment  measures,  increased  health  insurance  costs,  reduction  of  the  number  of  people  with  health  insurance
coverage,  as  well  as  future  legislation  and  regulations  focused  on  reducing  healthcare  costs  by  reducing  the  cost  of,  or  reimbursement  and  access  to,
pharmaceutical products, may limit or delay our ability to commercialize our products, generate revenue or attain profitability.

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

We are exposed to the risk of employee fraud or other illegal activity by our employees, independent contractors, consultants, commercial partners and
vendors. Misconduct by these parties could include intentional, reckless and/or negligent conduct that fails to: comply with the laws of the FDA and other
similar foreign regulatory bodies, provide true, complete and accurate information to the FDA and other similar foreign regulatory bodies, comply with
manufacturing standards we have established, comply with healthcare fraud and abuse laws in the United States and similar foreign fraudulent misconduct
laws,  or  report  financial  information  or  data  accurately  or  to  disclose  unauthorized  activities  to  us.  If  we  obtain  FDA  approval  of  any  of  our  product
candidates and begin commercializing those products in the United States, our potential exposure under such laws will increase significantly, and our costs
associated with compliance with such laws are also likely to increase. These laws may impact, among other things, our current activities with principal
investigators  and  research  patients,  as  well  as  proposed  and  future  sales,  marketing  and  education  programs.  In  particular,  the  promotion,  sales  and
marketing of healthcare items and services, as well as certain business arrangements in the healthcare industry, are subject to extensive laws designed to
prevent fraud, kickbacks, self-dealing and other abusive practices. These laws and regulations may restrict or prohibit a wide range of pricing, discounting,
marketing  and  promotion,  structuring  and  commission(s),  certain  customer  incentive  programs  and  other  business  arrangements  generally.  Activities
subject to these laws also involve the improper use of information obtained in the course of patient recruitment for clinical trials.

64

 
 
 
 
 
 
 
Efforts to ensure that our business arrangements comply with applicable healthcare laws may involve substantial costs. It is possible that governmental and
enforcement  authorities  will  conclude  that  our  business  practices  may  not  comply  with  current  or  future  statutes,  regulations  or  case  law  interpreting
applicable fraud and abuse or other healthcare laws and regulations. If any such actions are instituted against us, and we are not successful in defending
ourselves or in asserting our rights, those actions could have a significant impact on our business, including the imposition of significant civil, criminal and
administrative  penalties,  damages,  disgorgement,  monetary  fines,  imprisonment,  possible  exclusion  from  participation  in  Medicare,  Medicaid  and  other
federal  healthcare  programs,  contractual  damages,  reputational  harm,  diminished  profits  and  future  earnings,  and  curtailment  of  our  operations,  any  of
which could adversely affect our ability to develop our business. In addition, the approval and commercialization of any of our product candidates outside
the United States will also likely subject us to foreign equivalents of the healthcare laws mentioned above, among other foreign laws.

We may not obtain or maintain the benefits associated with orphan drug designation, including market exclusivity.

Regulatory  authorities  in  some  jurisdictions,  including  the  United  States  and  the  European  Union,  may  designate  drugs  for  relatively  small  patient
populations as orphan drugs. Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or
condition, which is a disease or condition that affects fewer than 200,000 individuals in the United States, or more than 200,000 individuals in the United
States for which there is no reasonable expectation that the cost of developing and making available in the United States a drug or biologic for this type of
disease or condition will be recovered from sales in the United States for that drug or biologic. Generally, a product that has orphan drug designation and
subsequently receives the first FDA approval for the disease for which it has such designation is entitled to orphan drug exclusive approval (or exclusivity),
which means that the FDA may not approve any other applications to market the same drug or biologic for the same indication for seven years, except in
limited circumstances, such as a showing of clinical superiority to the product with orphan drug exclusivity. A designated orphan drug may not receive
orphan drug exclusivity if it is approved for a use that is broader than the indication for which it received orphan designation.

Even if we were to obtain orphan drug designation for a product candidate, we may not obtain orphan exclusivity and that exclusivity may not effectively
protect the drug from the competition of different drugs for the same condition, which could be approved during the exclusivity period. Additionally, after
an orphan drug is approved, the FDA could subsequently approve another application for the same drug for the same indication if the FDA concludes that
the later drug is shown to be safer, more effective or makes a major contribution to patient care. Orphan drug exclusive marketing rights in the United
States also may be lost if the FDA or European Medicines Agency (“EMA”) later determines that the request for designation was materially defective or if
the manufacturer is unable to assure sufficient quantity of the drug to meet the needs of patients with the rare disease or condition. The failure to obtain an
orphan drug designation for any product candidates we may develop, the inability to maintain that designation for the duration of the applicable period, or
the inability to obtain or maintain orphan drug exclusivity could reduce our ability to make sufficient sales of the applicable product candidate to balance
our expenses incurred to develop it, which would have a negative impact on our operational results and financial condition.

New regulatory pathways for biosimilar competition could reduce the duration of market exclusivity for our products.

Under the federal ACA enacted in 2010, there is an abbreviated path in the United States for regulatory approval of products that are demonstrated to be
“biosimilar” or “interchangeable” with an FDA-approved biological product. The ACA provides a regulatory mechanism that allows for FDA approval of
biologic drugs that are similar to (but not generic copies of) innovative drugs on the basis of less extensive data than is required by a full BLA. Under this
regulation,  an  application  for  approval  of  a  biosimilar  may  be  filed  four  years  after  approval  of  the  innovator  product.  However,  qualified  innovative
biological  products  will  receive  12  years  of  regulatory  exclusivity,  meaning  that  the  FDA  may  not  approve  a  biosimilar  version  until  12  years  after  the
innovative biological product was first approved by the FDA. However, the term of regulatory exclusivity may not remain at 12 years in the United States
and  could  be  shortened.  A  number  of  jurisdictions  outside  of  the  United  States  have  also  established  abbreviated  pathways  for  regulatory  approval  of
biological  products  that  are  biosimilar  to  earlier  versions  of  biological  products.  For  example,  the  European  Union  has  had  an  established  regulatory
pathway for biosimilars since 2005.

65

 
 
 
 
 
 
 
 
The  increased  likelihood  of  biosimilar  competition  has  increased  the  risk  of  loss  of  innovators’  market  exclusivity.  Due  to  this  risk,  and  uncertainties
regarding patent protection, if one of our late-stage product candidates or other clinical candidates are approved for marketing, it is not possible to predict
the length of market exclusivity for any particular product with certainty based solely on the expiration of the relevant patent(s) or the current forms of
regulatory exclusivity. It is also not possible to predict changes in United States regulatory law that might reduce biological product regulatory exclusivity.
The loss of market exclusivity for a product would likely materially and negatively affect revenues from product sales of that product and thus our financial
results and condition.

Changes in laws and regulations affecting the healthcare industry could adversely affect our business.

As  described  above,  the  ACA  and  potential  regulations  thereunder  easing  the  entry  of  competing  follow-on  biologics  into  the  marketplace,  other  new
legislation  or  implementation  of  existing  statutory  provisions  on  importation  of  lower-cost  competing  drugs  from  other  jurisdictions,  and  legislation  on
comparative effectiveness research are examples of previously enacted and possible future changes in laws that could adversely affect our business.
The current U.S. administration and Congress could carry out significant changes in legislation, regulation, and government policy (including with respect
to the possible repeal of all or portions of the ACA, possible changes in the existing treaty and trade relationships with other countries, and tax reform).
While it is not possible to predict whether and when any such changes will occur, changes in the laws, regulations, and policies governing the development
and approval of our product candidates and the commercialization, importation, and reimbursement of our product candidates could adversely affect our
business.

The price of our stock may be volatile.

Risks Related to our Securities

The trading price of our common stock may fluctuate substantially. The price of our common stock that will prevail in the market may be higher or lower
than the price at which our shares of common stock, depending on many factors, some of which are beyond our control and may not be related to our
operating  performance.  These  fluctuations  could  cause  you  to  lose  part  or  all  of  your  investment  in  our  common  stock.  Those  factors  that  could  cause
fluctuations include, but are not limited to, the following:

·

·

·

·

·

·

·

·

price and volume of fluctuations in the overall stock market from time to time;

fluctuations in stock market prices and trading volumes of similar companies;

actual or anticipated changes in our net loss or fluctuations in our operating results or in the expectations of securities analysts;

results of our preclinical studies and clinical trials or delays in anticipated timing;

the issuance of new equity securities pursuant to a future offering, including issuances of preferred stock;

announcements of new collaboration agreements with strategic partners or developments by our existing collaboration partners;

announcements of acquisitions, mergers or business combinations;

announcements  of  technological  innovations,  new  commercial  products,  failures  of  products  or  product  candidates,  or  progress  toward
commercialization by our competitors or peers;

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
·

·

general economic conditions and trends;

positive and negative events relating to healthcare and the overall pharmaceutical and biotechnology sectors;

· major catastrophic events;

·

·

·

·

·

·

·

·

·

·

sales of large blocks of our stock and sales by insiders and our institutional investors;

departures of key personnel;

changes in the regulatory status of our immunotherapies, including results of our clinical trials;

events affecting BCM, Mayo Clinic, Mayo Foundation for Medical Education and Research or any future collaborators;

announcements of new product candidates or technologies, commercial relationships or other events by us or our competitors;

regulatory developments in the United States and other countries;

failure of our common stock to maintain listing requirements on Nasdaq;

the outcome of any litigation to which we are a party;

changes in accounting principles; and

discussion of the Company or our stock price by the financial and scientific press and in online investor communities.

In the past, following periods of volatility in the market price of a company’s securities, securities class action litigation has often been brought against that
company. Due to the potential volatility of our stock price, we may therefore be the target of securities litigation in the future. Securities litigation could
result in substantial costs and divert management’s attention and resources from our business.

A limited public trading market may cause volatility in the price of our common stock.

The listing of our common stock on Nasdaq does not assure that a meaningful, consistent and liquid trading market currently exists or will exist in the
future. In recent years, the stock market has experienced extreme price and volume fluctuations that have particularly affected the market prices of many
smaller companies like us. Our common stock is thus subject to this volatility. Sales of substantial amounts of common stock, or the perception that such
sales might occur, could adversely affect prevailing market prices of our common stock and our stock price may decline substantially in a short time and
our stockholders could suffer losses or be unable to liquidate their holdings. Our stock is thinly traded due to the limited number of shares available for
trading thus causing large swings in price. There is no established trading market for our warrants.

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The market prices for our common stock may be adversely impacted by future events.

Market prices for our common stock will be influenced by a number of factors, including:

·

·

·

·

·

·

·

·

the issuance of new equity securities pursuant to a future offering, including issuances of shares upon the exercise of outstanding warrants or
the issuance of preferred stock;

changes in interest rates;

competitive  developments,  including  announcements  by  competitors  of  new  products  or  services  or  significant  contracts,  acquisitions,
strategic partnerships, joint ventures or capital commitments;

variations in quarterly operating results;

change in financial estimates by securities analysts;

the depth and liquidity of the market for our common stock and warrants;

investor perceptions of us and the pharmaceutical and biotech industries generally; and

general economic and other national conditions.

Sales of additional equity securities may adversely affect the market price of our common stock and your rights may be reduced.

We expect to continue to incur drug development and sale, general and administrative costs. Until such time, if ever, as we can generate substantial product
revenue,  we  expect  to  fund  our  cash  requirements  through  a  combination  of  equity  offerings,  debt  financings  and  potential  collaboration,  license  and
development agreements. We do not currently have a committed external source of funds. To the extent that we sell equity securities or convertible debt
securities, your ownership interest will be diluted, and the terms of these securities may include liquidation or other preferences that adversely affect your
rights as a common stockholder. The sale or the proposed sale of substantial amounts of our common stock or other equity securities in the public markets
may  adversely  affect  the  market  price  of  our  common  stock.  Debt  financing  and  preferred  equity  financing,  if  available,  may  involve  agreements  that
include  covenants  limiting  or  restricting  our  ability  to  take  specific  actions,  such  as  incurring  additional  debt,  making  capital  expenditures  or  declaring
dividends.

If we raise additional funds through collaborations, strategic alliances or marketing, distribution or licensing arrangements with third parties, we may be
required to relinquish valuable rights to our technologies, future revenue streams, research programs or product candidates or to grant licenses on terms that
may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we may be required to delay, limit,
reduce  or  terminate  our  drug  development  or  future  commercialization  efforts  or  grant  rights  to  develop  and  market  product  candidates  that  we  would
otherwise prefer to develop and market ourselves.

Because we have a significant number of additional authorized shares of common stock available for issuance and outstanding warrants to purchase
our common stock, our stockholders may experience dilution in the future and it may adversely affect the market price of our securities.

We are currently authorized to issue 150 million shares of our common stock. As of December 31, 2019, we had 45.7 million shares of our common stock
issued  and  outstanding.  Those  outstanding  shares  represent  a  minority  of  our  authorized  shares,  meaning  that  the  ownership  position  of  the  current
stockholders  could  be  diluted  significantly  were  we  to  issue  a  large  number  of  additional  shares.  In  addition,  as  of  December  31,  2019,  there  were
outstanding warrants to purchase up to approximately 22.7 million shares of our common stock at a weighted average exercise price of $4.71 per share, and
options exercisable for an aggregate of approximately 5.0 million shares of common stock at a weighted average exercise price of $7.79 per share. We have
registered the resale of the shares issuable upon exercise of our outstanding warrants, and as a result the shares issued upon exercise will be tradable by the
exercising  party.  Upon  such  registration,  the  holders  may  sell  these  shares  in  the  public  markets  from  time  to  time,  without  limitations  on  the  timing,
amount, or method of sale. If our stock price rises, the holders may exercise their warrants and options and sell a large number of shares. This could cause
the market price of our common stock to decline and cause existing stockholders to experience significant further dilution.

68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  accounting  treatment  for  certain  of  our  warrants  is  complex  and  subject  to  judgments  concerning  the  valuation  of  embedded  derivative  rights
within the applicable securities. Fluctuations in the valuation of these rights could cause us to take charges to our statement of operations and make
our financial results unpredictable.

Certain of our outstanding warrants contain or contained prior to being amended, or may be deemed to contain from time to time, embedded derivative
rights in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”). There is a risk that questions could arise from investors or regulatory
authorities concerning the appropriate accounting treatment of these instruments, which could require us to restate previous financial statements, which in
turn could adversely affect our reputation, as well as our results of operations. These derivative rights, or similar rights in securities we may issue in the
future, need to be, or may need to be, separately valued as of the end of each accounting period in accordance with GAAP. We record these embedded
derivatives as liabilities at issuance, valued using the Black Scholes Option Pricing Model and are subject to revaluation at each reporting date. Any change
in fair value between reporting periods is reported on our statement of operations. At December 31, 2019, the fair value of the derivative liability-warrants
was $31,000. Changes in the valuations of these rights, the valuation methodology or the assumptions on which the valuations are based could cause us to
take charges to our earnings, which would adversely impact our results of operations. Moreover, the methodologies, assumptions and related interpretations
of  accounting  or  regulatory  authorities  associated  with  these  embedded  derivatives  are  complex  and,  in  some  cases  uncertain,  which  could  cause  our
accounting for these derivatives, and as a result, our financial results, to fluctuate.

We do not intend to pay cash dividends.

We have not declared or paid any cash dividends on our common stock, and we do not anticipate declaring or paying cash dividends for the foreseeable
future. Any future determination as to the payment of cash dividends on our common stock will be at our board of directors’ discretion and depends on our
financial condition, operating results, capital requirements and other factors that our board of directors considers to be relevant.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

We do not own any real estate or other properties. We lease office space at 3200 Southwest Freeway, Suite 2240, Houston, Texas 77027 on a three-year
agreement set to expire in November 2021 (the “Houston Office”), which is our principal business office. We also lease office space at 5 West Forsyth
Street, Suite 200, Jacksonville, Florida 32202 on a five-year agreement due to expire on June 30, 2022.

In January 2019, we leased a dedicated portion of an existing laboratory located at the Texas Medical Center in Houston for the purpose of conducting
laboratory  research  and  other  laboratory  related  activities.  The  laboratory,  referred  to  as  JLABS,  was  established  by  Johnson  &  Johnson  at  the  Texas
Medical Center to provide space for research and development stage entities. We signed an 11-month lease, which renews for 3-month successive periods
for two dedicated suites and access to common space of approximately 20,000 square feet of the JLABS premises located at the Texas Medical Center.

ITEM 3. LEGAL PROCEEDINGS

As of December 31, 2019, we were not a party to any material legal proceedings.

ITEM 4. MINE SAFETY DISCLOSURE

Not Applicable 

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 listed for trading on the Nasdaq Capital Market under the symbol “MRKR”. As of February 28, 2020, we had 465 stockholders of
record whom are holding shares. The price of our common stock on February 28, 2020 was $2.47 per share.

Dividend Policy

No dividends have been declared or paid on our common stock. We have incurred recurring losses and do not currently intend to pay any cash dividends in
the foreseeable future.

Recent Sales of Unregistered Securities

We did not record any issuances of unregistered securities during the fourth quarter of 2019.

ITEM 6. SELECTED FINANCIAL DATA

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

70

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

The  following  discussion  of  our  financial  condition,  changes  in  financial  condition,  plan  of  operations  and  results  of  operations  should  be  read  in
conjunction with (i) our audited consolidated financial statements as at December 31, 2019 and December 31, 2018 and (ii) the section entitled “Business”,
included in this annual report. The discussion contains forward-looking statements that involve risks, uncertainties and assumptions. Our actual results may
differ materially from those anticipated in these forward-looking statements as a result of many factors.

Company Overview

We  are  a  clinical-stage  immuno-oncology  company  specializing  in  the  development  and  commercialization  of  novel  T  cell-based  immunotherapies  and
innovative peptide-based vaccines for the treatment of hematological malignancies and solid tumor indications. We developed our lead product candidates
from our MultiTAA-specific T cell technology, which is based on the selective expansion of non-engineered, tumor-specific T cells that recognize tumor
associated antigens, or TAAs, which are tumor targets, and then kill tumor cells expressing those targets. These T cells are designed to recognize multiple
tumor targets to produce broad spectrum anti-tumor activity. We are advancing two pipelines of product candidates as part of our MultiTAA-specific T cell
program: the autologous T cells for the treatment of lymphoma, multiple myeloma, or MM, and selected solid tumors and the allogeneic T cells for the
treatment of acute myeloid leukemia, or AML, and acute lymphoblastic leukemia, or ALL. Because we do not genetically engineer the MultiTAA-specific
T  cell  therapies,  we  believe  that  our  product  candidates  are  easier  and  less  expensive  to  manufacture,  with  reduced  toxicities,  than  current  engineered
chimeric antigen receptor, or CAR-T, and T cell receptor-based therapies and may provide patients with meaningful clinical benefit. We are also developing
innovative peptide-based immunotherapeutic vaccines for the treatment of metastatic solid tumors.

We are pursuing post-transplant AML as the lead indication for our first company-sponsored MultiTAA-specific T cell program. The MultiTAA-specific T
cell  therapy  has  been  well  tolerated  in  an  ongoing  Phase  1/2  clinical  trial  conducted  by  our  strategic  partner  Baylor  College  of  Medicine,  or  BCM. As
reported in March 2019, eleven of the thirteen patients in the adjuvant disease setting dosed with the MultiTAA-specific T cell therapy after receiving an
allogeneic stem cell transplant survived, ranging from 6 weeks to 2.5 years post-infusion, with nine of these remaining patients in continuing complete
remission, or CCR. Survival of the six patients with active disease ranged from 4 to 21 months, as compared to a historical survival rate of approximately
4.5 months for patients who receive the standard of care post-transplant.

We submitted an investigational new drug, or IND, application to the United States Food and Drug Administration, or the FDA to initiate a Phase 2 clinical
trial of MultiTAA-specific T cell therapy, which we refer to as MT-401, in post-allogeneic hematopoietic stem cell transplant patients with AML in both the
adjuvant and active disease setting, which may become pivotal pending the results of the interim analysis. The dose administered in this multicenter trial is
the current maximum tolerated dose from the ongoing Phase 1/2 trial. In the adjuvant setting, patients will be randomized to either MultiTAA-specific T
cell therapy at approximately 90 days post-transplant versus standard of care observation, while the active disease patients will receive MT-401 following
relapse post-transplant as part of a single-arm group. In February 2020, we announced that the FDA has permitted us to initiate our Phase 2 clinical trial
beginning with a safety lead-in portion of the trial.

We  recently  reported  interim  data  for  an  ongoing  Phase  1/2  clinical  trial  of  the  MultiTAA-specific  T  cell  therapy  for  the  treatment  of  pancreatic
adenocarcinoma being conducted by BCM. In this trial, we have observed a clinical benefit correlated with the post-infusion detection of tumor-reactive T
cells in patient peripheral blood and within tumor biopsy samples in patients in the tumor-resection arm of the trial. These T cells exhibited activity against
both targeted antigens and non-targeted TAAs, indicating induction of antigen spreading. To date, we have not observed any cytokine release syndrome or
neurotoxicity in this trial.

We are also evaluating the MultiTAA-specific T cell therapies in a Phase 2 clinical trial for the treatment of breast cancer and in Phase 1 clinical trials for
the  treatment  of  ALL,  lymphoma,  MM  and  sarcoma,  all  of  which  are  being  conducted  by  BCM.  As  of  December  2019,  the  MultiTAA-specific  T  cell
therapies have been generally well tolerated by all of the patients enrolled in clinical trials in hematological and solid tumor indications with no incidents of
cytokine release syndrome or neurotoxicity, which are frequently associated with CD19 CAR-T therapies. Based on our observations in clinical trials in
AML, pancreatic cancer, lymphoma, ALL and MM, we believe that the MultiTAA-specific T cell therapies have the potential to mediate a meaningful anti-
tumor effect, as well as significant in vivo expansion of T cells. We may initiate additional Phase 2 clinical trials investigating other indications in 2020 in
addition to our planned Phase 2 trial in post-transplant AML patients.

71

 
 
 
 
 
 
 
 
 
 
Financial Overview

Critical Accounting Policies

The  consolidated  financial  statements  are  prepared  in  conformity  with  U.S.  GAAP,  which  require  the  use  of  estimates,  judgments  and  assumptions  that
affect the reported amounts of assets and liabilities, the disclosure of contingent liabilities at the date of the financial statements, and the reported amounts
of expenses in the periods presented. We believe that the accounting estimates employed are appropriate and resulting balances are reasonable; however,
due to inherent uncertainties in making estimates, actual results could differ from the original estimates, requiring adjustments to these balances in future
periods.  The  critical  accounting  estimates  that  affect  the  consolidated  financial  statements  and  the  judgments  and  assumptions  used  are  consistent  with
those described under Note 3 in the Notes to Consolidated Financial Statements in this Form 10-K.

Research and Development Expenses

To date, our research and development expenses have related primarily to the development of our clinical platform and the identification and development
of our product candidates. Clinical and research and development expenses consist of expenses incurred in performing research and development activities,
cost  of  our  clinical  trials,  including  compensation,  share-based  compensation  expense  and  benefits  for  research  and  development  employees  and
consultants, facilities expenses, overhead expenses, cost of supplies, manufacturing expenses, fees paid to third parties and other outside expenses.

Clinical costs are expensed as incurred. Costs and timing of clinical trials and development of our product candidates will depend on a variety of factors
that include, but are not limited to, the following:

•

•

•

•

•

•

•

•

•

•

per patient clinical trial costs;

the number of patients that participate in the clinical trials;

the number of sites included in the clinical trials;

the length of time required to enroll eligible patients;

the number of doses that patients receive;

the drop-out or discontinuation rates of patients;

potential additional safety monitoring or other studies requested by regulatory agencies;

the duration of patient follow-up;

the efficacy and safety profile of the product candidates; and

the ability to successfully manufacture patient doses.

In addition, the potential for success of each product candidate will depend on numerous factors, including clinical trial outcomes, acceptance by regulatory
authorities, competition, manufacturing capability and commercial viability. We determine which programs to pursue and how much to fund each program
in  response  to  ongoing  scientific  assessments,  competitive  developments,  clinical  trial  results,  as  well  as  an  assessment  of  each  product  candidate's
commercial potential. We anticipate our research and development costs will continue to increase over the next several years due to increased spending on
the clinical development and manufacturing of our product candidates.

72

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General and Administrative Expenses

General and administrative expenses consist primarily of salaries and other related costs, including share-based compensation, for personnel in executive,
finance, accounting, business development, legal and human resources functions. Other significant costs include facility costs not otherwise included in
research and development expenses, legal fees relating to patent and corporate matters, insurance costs and professional fees for consultancy, accounting,
audit and investor relations.

We anticipate that our general and administrative expenses will increase in the future to support our continued research and development activities, and the
potential commercialization of our product candidates.

Income Taxes

We did not recognize any income tax expense for the years ended December 31, 2019 and 2018.

Other Income (Expense)

Other income (expense), net consists of interest income and change in fair value of warrant liabilities.

Results of Operations For the Years Ended December 31, 2019 and 2018

The following table summarizes the results of our operations (rounded to the thousand except for per share amounts) for the years ended December 31,
2019 and 2018, together with the changes to those items:

Revenues:

Grant income

Total revenues
Operating expenses:

Research and development - intellectual property acquired
Research and development
General and administrative

Total operating expenses
Loss from operations
Other income (expense):

Change in fair value of warrant liabilities
Interest income

Net loss

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

Revenue

For the Years Ended
December 31,

2019

2018

Change

  $

213,000    $
213,000     

206,000    $
206,000     

7,000     
7,000     

-     
12,765,000     
9,977,000     
22,742,000     
(22,529,000)    

116,045,000     
7,953,000     
24,380,000     
148,378,000     
(148,172,000)    

(116,045,000)    
4,812,000     
(14,403,000)    
(125,636,000)    
125,643,000     

18,000     
1,083,000     

(40,000)    
254,000     
(21,428,000)   $ (147,958,000)   $

58,000     
829,000     
126,530,000     

(0.47)   $
45,588,000     

(7.75)   $
19,092,000     

7.28     
26,496,000     

  $

  $

3%
3%

(100)%
61%
(59)%
(85)%
(85)%

(145)%
326%
(86)%

(94)%
139%

We did not generate any revenue during the years ended December 31, 2019 and 2018, respectively from the sales or licensing of our product candidates.
During  the  year  ended  December  31,  2019,  we  recognized  $213,000  of  revenue  associated  with  a  grant  awarded  to  Mayo  Foundation  from  the  US
Department of Defense for the Phase 2 Clinical Trial of TPIV200 which Mayo paid to us for clinical supplies manufactured by us and provided for the
clinical trial funded by the grant. We refer to this grant as the Mayo Grant. During the year ended December 31, 2018, we also recognized $206,000 of
grant income from the Mayo Grant.

73

 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
   
   
 
   
      
      
      
  
   
   
      
      
      
  
   
   
   
   
   
   
      
      
      
  
   
   
 
   
      
      
      
  
   
 
 
 
Operating Expenses

Operating expenses incurred during the fiscal year ended December 31, 2019 were $22.7 million compared to $148.4 million in the prior year. Significant
changes and expenditures in operating expenses are outlined as follows:

Research and Development Expense-Intellectual Property Acquired

Research  and  development  –  Intellectual  Property  Acquired,  decreased  $116.0  million  in  the  year  ended  December  31,  2018  to  $0  in  the  year  ended
December  31,  2019,  representing  the  fair  market  value  of  assets  acquired  by  us  in  connection  with  the  merger  we  completed  in  October  2018,  or  the
Merger.  Because  the  Merger  was  accounted  for  as  an  asset  acquisition  and  the  assets  acquired  consisted  of  intellectual  property  that  had  not  received
regulatory approval, the total purchase price was immediately expensed as in process research and development or intellectual property acquired.

Research and Development Expense

Research and development expenses increased by 61% to $12.8 million for the year ended December 31, 2019, compared to $8.0 million for the year ended
December 31, 2018.

The increase of $4.8 million in 2019 was primarily attributable to the following:

o

o

o

o

o

o

increase of $1.9 million in headcount-related expenses as we increased the number of research and development personnel,

increase of $1.9 million in clinical consulting and professional expenses,

increase of $1.4 million in research and development stock-based compensation expenses,  

increase of $1.1 million in process development expenses,

increase of $0.1 million in other expenses, and 

decrease of $1.6 million in clinical trial expenses due to the stages of ongoing clinical trials and the decreased number of active patients in
such trials.

General and Administrative Expenses

General and administrative expenses decreased by 59% to $10.0 million for the year ended December 31, 2019 from $24.4 million during the prior period.
The decrease of $14.4 million was primarily attributable to a decrease of $12.8 million in stock-based compensation expenses due to executive stock option
grants issued in fiscal year 2018, as well as the following:

o

o

o

o

increase of $0.8 million in headcount-related expenses as we increased the number of administrative personnel and also incurred a full
year of expenses during fiscal year 2019 for personnel hired during the second half of fiscal year 2018,

increase of $1.0 million in legal and professional fees,

increase of $0.3 million in office-related expenses, insurance and other general and administrative expenses, and

decrease of $3.7 million in merger-related expenses during fiscal year 2019.

74

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other Income (Expense)

Change in Fair Value of Warrant Liabilities

Change in fair value of warrant liabilities for the year ended December 31, 2019 was $18,000 as compared to ($40,000) for the fiscal year ended December
31, 2018.

Interest Income

Interest income was approximately $1.1 million for the year ended December 31, 2019 and was attributable to interest income relating to funds that are
held in U.S. Treasury notes and U.S. government agency-backed securities. Interest income for the year ended December 31, 2018 was approximately $0.3
million.

Net Loss

We recorded a net loss of $21.4 million, or a net loss per share, basic and diluted of ($0.47) during the year ended December 31, 2019 compared to a net
loss of $148.0 million, or a net loss per share, basic and diluted of ($7.75) during the year ended December 31, 2018. The weighted average number of
shares outstanding, basic and diluted, was 45.6 million for the year ended December 31, 2019 compared to 19.1 million for the year ended December 31,
2018. The decrease in our net loss in 2019, as compared to 2018, was due to research and development intellectual property acquired in 2018 in connection
with the Merger and a decrease in stock-based compensation in 2019, offset in 2019 by increased spending due to the continued expansion of our research
and development activities, increased clinical trials and manufacturing activities, and the overall growth of our corporate infrastructure. We anticipate that
we will continue to incur net losses in the future as we further invest in our research and development activities, including our clinical development of
MultiTAA-specific T cell product candidates. In addition, our general and administrative expenses decreased in 2019 mainly due to the decrease in stock-
based equity awards related to existing and new executives and key consultants.

Liquidity and Capital Resources

We have not generated any revenues from the sales or licensing of our product candidates since inception and only have limited revenue associated with
grants. We have financed our operations primarily through public and private offerings of our stock and debt including warrants and the exercise thereof.

The following table sets forth our cash and cash equivalents and working capital as of December 31, 2019 and 2018:

Cash and cash equivalents
Working capital

  $
  $

75

  December 31,

2019
43,904,000    $
43,494,000    $

    December 31,  
2018
61,747,000 
59,193,000 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
Cash Flows

The following table summarizes our cash flows for the years ended December 31, 2019 and 2018:

Net Cash provided by (used in):

Operating activities
Investing activities
Financing activities

Net (decrease) increase in cash and cash equivalents

Operating Activities

For the Years Ended
December 31,

2019

2018

  $

  $

(18,284,000)   $
(375,000)    
816,000     
(17,843,000)   $

(14,480,000)
(148,000)
71,245,000 
56,617,000 

Net cash used in operating activities during the year ended December 31, 2019 was $18.3 million. The use of cash primarily related to our net loss of $21.4
million,  in  addition  to  the  effect  of  changes  in  asset  and  liability  accounts,  including  an  increase  in  prepaid  expenses  and  deposits  of  $1.4  million,  a
decrease in accounts payable and accrued liabilities of $1.0 million, a decrease in interest receivable of $52,000 and a net increase in lease liabilities of $0.2
million.

Net  cash  used  in  operating  activities  during  the  year  ended  December  31,  2018  was  $14.5  million.  The  use  of  cash  primarily  related  to  our  net  loss  of
$148.0 million, in addition to the effect of changes in asset and liability accounts, including an increase in prepaid expenses and deposits of $0.1 million, an
increase in accounts payable and accrued liabilities of $1.2 million and an increase in interest receivable of $0.1 million.

Investing Activities

Net cash used in investing activities was $0.4 million and $0.1 million for the purchase of property and equipment during the years ended December 31,
2019 and 2018, respectively.

Financing Activities

Net  cash  provided  by  financing  activities  was  $816,000  during  the  year  December  31,  2019,  due  primarily  to  the  exercise  of  stock  warrants  and  stock
options.

Net cash provided by financing activities was $71.2 million during the year December 31, 2018, due primarily to the following:

May 2018 Private Placement Transaction Common Stock Purchase Agreement

On May 18, 2018, we closed on the sale of 1,300,000 shares of common stock for $2.40 per share pursuant to a common stock purchase agreement with an
existing accredited investor in a private placement under Rule 506 of Regulation D. Aggregate gross proceeds were approximately $3.1 million.

May 2018 Exercise of Warrants Held by Existing Institutional Investors

On May 18, 2018, certain existing institutional investors agreed to exercise existing warrants for which we agreed to reduce the exercise price for a portion
of such warrants from $6.00, $9.00, $15.00 and $7.20, respectively, per share to $2.50 per share, provided that the investors exercise such warrants for cash
immediately. Such investors exercised warrants to purchase 782,506 shares. Aggregate proceeds of approximately $2.0 million.

76

 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
      
  
   
   
 
 
 
 
 
 
 
 
 
 
  
 
 
October 2018 Private Placement Transaction

On  October  17,  2018,  concurrent  with  the  completion  of  the  Merger,  we  issued  to  certain  accredited  investors  in  a  private  placement  transaction  an
aggregate of 17,500,000 shares of our common stock and warrants to purchase 13,437,500 shares of common stock at an exercise price of $5.00 per share
with a five-year term. Aggregate proceeds were approximately $70.0 million.

Future Capital Requirements

To date, we have not generated any revenues from the commercial sale of approved drug products, and we do not expect to generate substantial revenue for
at  least  the  next  several  years.  If  we  fail  to  complete  the  development  of  our  product  candidates  in  a  timely  manner  or  fail  to  obtain  their  regulatory
approval,  our  ability  to  generate  future  revenue  will  be  compromised.  We  do  not  know  when,  or  if,  we  will  generate  any  revenue  from  our  product
candidates,  and  we  do  not  expect  to  generate  significant  revenue  unless  and  until  we  obtain  regulatory  approval  of,  and  commercialize,  our  product
candidates. We expect our expenses to increase in connection with our ongoing activities, particularly as we continue the research and development of,
continue  or  initiate  clinical  trials  of  and  seek  marketing  approval  for  our  product  candidates.  In  addition,  if  we  obtain  approval  for  any  of  our  product
candidates, we expect to incur significant commercialization expenses related to sales, marketing, manufacturing and distribution. We anticipate that we
will need substantial additional funding in connection with our continuing operations. If we are unable to raise capital when needed or on attractive terms,
we could be forced to delay, reduce or eliminate our research and development programs or future commercialization efforts.

As of December 31, 2019, we had cash and cash equivalents of approximately $43.9 million. Based on our revised clinical and research and development
plans and our revised timing expectations related to the progress of our programs, we expect that our cash and cash equivalents as of December 31, 2019
will  enable  us  to  fund  our  operating  expenses  and  capital  expenditure  requirements  into  the  second  quarter  of  2021.  We  have  based  this  estimate  on
assumptions that may prove to be wrong, and we could utilize our available capital resources sooner than we currently expect. Furthermore, our operating
plan  may  change,  and  we  may  need  additional  funds  sooner  than  planned  in  order  to  meet  operational  needs  and  capital  requirements  for  product
development  and  commercialization.  Because  of  the  numerous  risks  and  uncertainties  associated  with  the  development  and  commercialization  of  our
product  candidates  and  the  extent  to  which  we  may  enter  into  additional  collaborations  with  third  parties  to  participate  in  their  development  and
commercialization,  we  are  unable  to  estimate  the  amounts  of  increased  capital  outlays  and  operating  expenditures  associated  with  our  current  and
anticipated clinical trials. Our future funding requirements will depend on many factors, as we:

•
•

•

•
•

initiate or continue clinical trials of our product candidates;
continue the research and development of our product candidates, seek to discover additional product candidates; seek regulatory approvals for
our product candidates if they successfully complete clinical trials;
establish sales, marketing and distribution infrastructure and scale-up manufacturing capabilities to commercialize any product candidates that
may receive regulatory approval;
evaluate strategic transactions we may undertake; and
enhance  operational,  financial  and  information  management  systems  and  hire  additional  personnel,  including  personnel  to  support
development of our product candidates and, if a product candidate is approved, our commercialization efforts.

Because all of our product candidates are in the early stages of clinical and preclinical development and the outcome of these efforts is uncertain, we cannot
estimate the actual amounts necessary to successfully complete the development and commercialization of product candidates or whether, or when, we may
achieve profitability. Until such time, if ever, that we can generate substantial product revenue, we expect to finance our cash needs through a combination
of equity or debt financings and collaboration arrangements.

We plan to continue to fund our operations and capital funding needs through equity and/or debt financing. We may also consider new collaborations or
selectively partner our technology. To the extent that we raise additional capital through the sale of equity or convertible debt securities, the ownership
interests  of  our  stockholders  will  be  diluted,  and  the  terms  may  include  liquidation  or  other  preferences  that  adversely  affect  the  rights  of  our  existing
stockholders’  common  stock.  The  incurrence  of  indebtedness  would  result  in  increased  fixed  payment  obligations  and  could  involve  certain  restrictive
covenants, such as limitations on our ability to incur additional debt, limitations on our ability to acquire or license intellectual property rights and other
operating  restrictions  that  could  adversely  impact  our  ability  to  conduct  our  business.  If  we  raise  additional  funds  through  strategic  partnerships  and
alliances  and  licensing  arrangements  with  third  parties,  we  may  have  to  relinquish  valuable  rights  to  our  technologies  or  product  candidates  or  grant
licenses  on  terms  unfavorable  to  us.  We  may  also  be  required  to  pay  damages  or  have  liabilities  associated  with  litigation  or  other  legal  proceedings
involving our company.

77

 
 
 
 
 
 
 
 
 
 
Off-Balance Sheet Arrangements

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition,
changes in financial condition, revenues, expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Tax Loss and Credit Carryforwards

As of December 31, 2019, we have approximately $73.8 million of federal and $47.4 million of state net operating loss carryforwards that may be available
to offset future taxable income, if any. The federal net operating loss carryforwards of $41.9 million, if not utilized, will expire between 2029 and 2037.
The federal net operating loss carryforwards of $31.9 million generated in 2018 and thereafter are subject to an 80% limitation on taxable income, do not
expire and will carry forward indefinitely. The state net operating loss carryforwards of $21.9 million, if not utilized, will begin to expire in 2035. The state
net operating loss carryforwards of $25.5 million generated in 2018 and thereafter are subject to an 80% limitation on taxable income, do not expire and
will  carry  forward  indefinitely.  Any  change  in  ownership  greater  than  50%  under  Section  382  of  the  Internal  Revenue  Code  places  significant  annual
limitations on the use of such net operating loss carryforwards.

At  December  31,  2019  and  2018,  we  recorded  a  100%  valuation  allowance  against  our  deferred  tax  assets  of  approximately  $24.6  million  and  $20.0
million, respectively, as our management believes it is uncertain that they will be fully realized. If we determine in the future that we will be able to realize
all or a portion of our net operating loss carryforwards, an adjustment to valuation allowance against our deferred tax assets would increase net income in
the period in which we make such a determination.

Inflation

Inflation affects the cost of raw materials, goods and services that we use. In recent years, inflation has been modest. However, fluctuations in energy costs
and commodity prices can affect the cost of all raw materials and components. The competitive environment somewhat limits our ability to recover higher
costs resulting from inflation by raising prices. Although we cannot precisely determine the effects of inflation on our business, it is management’s belief
that the effects on future revenues and operating results will not be significant. We do not believe that inflation has had a material impact on our results of
operations for the periods presented, except with respect to payroll-related costs and other costs arising from or related to government-imposed regulations.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 8. FINANCIAL STATEMENTS

The Financial Statements are incorporated herein by reference to pages F-1 to F-27 at the end of this report and the supplementary data is not applicable.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

We have had no changes in, or disagreements with our principal independent accountants.

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We have established disclosure controls and procedures, as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934. Under the
supervision and with the participation of our management, we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of
December 31, 2019 to ensure that the information required to be disclosed by us in the reports that we file or submit under the Securities Exchange Act of
1934 is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit
under the Securities Exchange Act of 1934 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.  Our  management,  with  participation  of  our  principal  executive
officer and principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures as of December 31, 2019. Based on that
evaluation,  our  principal  executive  officer  and  principal  financial  officer  concluded  that  our  disclosure  controls  and  procedures  were  effective  as  of
December 31, 2019 to provide reasonable assurance that the information required to be disclosed by us in this Annual Report was (a) reported within the
time periods specified by SEC rules and regulations and (b) communicated to our management, including our Chief Executive Officer and Chief Financial
Officer, to allow timely decisions regarding any required disclosure.

Management’s Report on Internal Control Over Financial Reporting and Report of Independent Registered Public Accounting Firm

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act
Rules  13a-15(f)  and  15d-15(f).  Under  the  supervision  and  with  the  participation  of  our  management,  including  our  principal  executive,  financial  and
accounting officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2019 based on the
framework in Internal Control—Integrated Framework 2013 issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Based on that evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2019.

Our independent registered public accounting firm, Marcum LLP, has issued an attestation report on our internal control over financial reporting. The report
on the audit of internal control over financial reporting is included in Part II, Item 8 of this Annual Report on Form 10-K. 

Cybersecurity

We utilize information technology for internal and external communications with vendors, clinical sites, banks, investors and shareholders. Loss, disruption
or compromise of these systems could significantly impact operations and results.

We are not aware of any material cybersecurity violation or occurrence. We believe our efforts toward prevention of such violation or occurrence, including
system  design  and  controls,  processes  and  procedures,  training  and  monitoring  of  system  access,  limit,  but  may  not  prevent  unauthorized  access  to  our
systems.

Other  than  temporary  disruption  to  operations  that  may  be  caused  by  a  cybersecurity  breach,  we  consider  cash  transactions  to  be  the  primary  risk  for
potential loss. We and our financial institution take steps to minimize the risk by requiring multiple levels of authorization and other controls.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) during the fiscal quarter
ended December 31, 2019 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

79

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Inherent Limitations on Effectiveness of Internal Controls

In  designing  and  evaluating  the  disclosure  controls  and  procedures,  management  does  not  expect  that  our  internal  control  over  financial  reporting  will
prevent  or  detect  all  errors  and  all  fraud.  A  control  system,  no  matter  how  well  conceived  and  operated,  can  provide  only  reasonable,  not  absolute,
assurance that the objectives of the control systems are met. Further, the design of a control system must reflect the fact that there are resource constraints,
and  the  benefits  of  controls  must  be  considered  relative  to  their  costs.  The  design  of  any  disclosure  controls  and  procedures  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. Our management, including our Chief Executive Officer and Chief Financial Officer, believes that our disclosure controls and
procedures and internal control over financial reporting are designed to provide reasonable assurance of achieving their objectives and are effective at the
reasonable assurance level. However, our management does not expect that our disclosure controls and procedures or our internal control over financial
reporting will prevent all errors and all fraud.

ITEM 9B. OTHER INFORMATION

Award of 2019 Performance Bonuses and 2020 Equity Incentive Awards

On March 10, 2020, upon the recommendation of the compensation committee and pursuant to our 2014 Omnibus Stock Ownership Plan, our board of
directors approved options to purchase our common stock as (i) performance bonuses for 2019 performance and (ii) equity-based incentive awards to our
executive officers, as follows:

Name and Title
Peter L. Hoang
President and Chief Executive Officer
Anthony Kim
Chief Financial Officer
Juan Vera
Chief Development Officer
Mythili Koneru
Chief Medical Officer
Michael Loiacono
Chief Accounting Officer
Nadia Agopyan
Vice President, Regulatory Affairs
Gerald Garrett
Vice President, Clinical Operations
Lina Hoang
Vice President, Research & Development
Anna Szymanska
Vice President, Quality

Number of Shares of Common
Stock Underlying 2019

Performance Bonus Award    

Number of Shares of Common
Stock Underlying 2020 Equity
Incentive Award

41,200   

32,500   

26,600   

23,900   

20,900   

7,300   

1,700   

14,600   

7,500   

388,800 

127,500 

113,400 

116,100 

119,100 

32,700 

38,300 

25,400 

32,500 

Each option award was granted with an exercise price of $2.12 per share, the closing price of our common stock on the Nasdaq Global Market on March
10, 2020, with the option award vesting in 48 equal monthly installments over a four-year period, subject to such executive officer’s continued service on
the applicable vesting date.

80

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The information required by this item and not set forth below will be set forth in the sections headed “Election of Directors,” “Management and Named
Executive Officers” and “Section 16(a) Beneficial Ownership Reporting Compliance” in our definitive proxy statement for our 2019 Annual Meeting of
Stockholders,  or  our  Proxy  Statement,  to  be  filed  with  the  SEC  within  120  days  after  the  end  of  the  fiscal  year  ended  December  31,  2019,  and  is
incorporated herein by reference.

We  have  adopted  a  written  code  of  business  conduct  and  ethics  that  applies  to  our  directors,  officers  and  employees,  including  our  principal  executive
officer,  principal  financial  and  accounting  officer  or  controller,  or  persons  performing  similar  functions,  known  as  the  Code  of  Ethics  and  Business
Conduct. The Code of Ethics and Business Conduct is available on our website at www.markertherapeutics.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  set  forth  in  the  section  headed  “Executive  Compensation-Compensation  Discussion  and  Analysis”  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  set  forth  in  the  section  headed  “Equity  Compensation  Plan  Information”  and  “Security  Ownership  of
Management and Certain Beneficial Owners” in our Proxy Statement and is incorporated herein by reference.

The information required by Item 201(d) of Regulation S-K will be set forth in the section headed “Executive Compensation-Compensation Discussion and
Analysis” and “Board of Directors and Corporate Governance” 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 set forth in the section headed “Certain Relationships and Related Transactions” and “Board of Directors and
Corporate Governance” 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 set forth in the section headed “Independent Auditors’ Fees and Services” in our Proxy Statement and is
incorporated herein by reference.

81

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a)       The documents filed as part of this report are as follows:

PART IV

1.         The financial statements and accompanying report of independent registered public accounting firm are set forth immediately following the
signature page of this report on pages F-1 through F-27.

2.         All financial statement schedules are omitted because they are inapplicable, not required or the information is included elsewhere in the financial
statements or the notes thereto.

3.        The following is a list of exhibits filed as part of this Annual Report on Form 10-K.

Exhibit
number

Exhibit description

Form

File no.

Exhibit

EXHIBIT INDEX

Incorporated by Reference

Certificate of Incorporation

Bylaws of Marker Therapeutics, Inc.

Form of Common Stock Certificate of Marker
Therapeutics, Inc.

Form of Common Stock Purchase Warrant

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series A

8-K

8-K

001-37939

000-37939

8-A/A

000-37939

8-K

8-K

000-27239

000-27239

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series C

8-K

000-27239

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series D

8-K

000-27239

3.4

3.6

4.1

4.1

4.6

4.8

4.9

Filed
herewith

Filing
date

10/17/18

10/17/18

10/17/18

8/14/14

1/12/15

1/12/15

1/12/15

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series E

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series A-1

Form of Placement Agent Warrant Common Stock
Purchase Warrants-Series E-1

Form of Amended Series A Warrant

Form of Amended Series C Warrant

4.10

Form of Amended Series D Warrant

8-K

000-27239

4.10

1/12/15

8-K

000-27239

4.6

3/10/15

8-K

000-27239

4.10

3/10/15

000-27239

000-27239

000-27239

4.2

4.3

4.4

8/11/16

8/11/16

8/11/16

8-K

8-K

8-K

82

3.1

3.2

4.0

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
number

Exhibit description

Form

File no.

Exhibit

Incorporated by Reference

4.11

Form of Amended Series E Warrant

4.12

Form of Amended Series A-1 Warrant

4.13

Form of Amended Series D-1 Warrant

4.14

Form of Series F Warrant

4.15

Form of Series F-1 Warrant

4.16

Form of August 2016 Private Placement Warrant

4.17

Form of 2016 Private Placement Agent Warrant

4.18

Form of June 2017 Private Placement Warrant

4.19

Form of 2017 Private Placement Agent Warrant

4.20

Form of Warrant Amendment Agreement August
2016 Private Placement

4.21

Form of Warrant Exercise Agreement

4.22

Form of Private Placement Warrant

4.23

Form of Private Placement Warrant

4.24

Form of Marker Warrant

4.25

Description of Common Stock of Marker
Therapeutics, Inc.

10.1

Form of Restructuring Agreement dated May 28, 2015

10.2

10.3

Amended and Restated Restructuring Agreement,
dated as of June 2, 2015

Form of Securities Purchase Agreement (including
registration rights)

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

8-K

000-27239

000-27239

000-27239

000-27239

000-27239

000-27239

000-27239

001-37939

001-37939

4.5

4.6

4.7

4.9

4.10

4.1

4.11

4.1

4.2

000-27239

10.3

Filed
herewith

Filing
date

8/11/16

8/11/16

8/11/16

8/11/16

8/11/16

8/11/16

8/11/16

6/22/17

6/22/17

8/11/16

001-37939

10.3

6/22/17

001-37939

001-37393

001-37939

4.1

4.2

2.1

000-27239

000-27239

10.1

10.1

6/8/18

6/8/18

5/15/18

6/3/15

6/5/15

X

8-K

001-37939

10.1

6/8/18

10.4

Registration Rights Agreement

8-K

001-37939

2.1

5/15/18

10.5

10.6

10.7

License and Assignment Agreement, dated July 21,
2015, with The Mayo Foundation for Medical
Education and Research**

License and Assignment Agreement with Mayo
Foundation for Medical Education and Research dated
May 19, 2016**

Exclusive License Agreement between Baylor College
of Medicine and Marker Therapeutics, Inc. dated
March 16, 2018***

10-Q

000-27239

10.1

8/14/15

10-Q

000-27239

10.1

8/15/16

10-K

001-37939

10.21

3/15/19

83

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
number

10.8

Exhibit description

Form

File no.

Exhibit

Filing
date

Filed
herewith

Incorporated by Reference

Sponsored Research Contract between Baylor College
of Medicine and Marker Therapeutics, Inc. dated
November 16, 2018***

10-K

001-37939

10.22

3/15/19

10.9

2009 Stock Incentive Plan*

DEF14-C

000-27239

B

2014 Omnibus Stock Ownership Plan, as amended
through August 29, 2017*

8-K

001-37939

10.1

1/29/10

9/5/17

Amendment to 2014 Omnibus Stock Ownership Plan,
as amended *

8-K

001-37939

4.4

10/17/18

10.10

10.11

10.12

Form of Stock Option Award Agreement –Employee*

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

10.23

Form of Stock Option Award Agreement – Non-
Employee Director*

Form of Stock Option Award Agreement –
Consultant*

Form of Restricted Stock Award Agreement –
Consultant*

Employment Agreement between TapImmune Inc.
and Peter Hoang dated as of September 22, 2017*

Employment Agreement by and between TapImmune
Inc. and Michael J. Loiacono dated as of August 25,
2016*

Amendment to Employment Agreement between
Marker Therapeutics, Inc. and Michael J. Loiacono
dated as of November 27, 2018*

Employment Agreement between Marker
Therapeutics, Inc. and Anthony Kim dated as of
November 27, 2018*

Consulting Agreement between Dr. Juan Vera and
Marker Therapeutics, Inc. dated October 19, 2018*

Form of Director and Officer Indemnification
Agreement*

Amendment to Employment Agreement between
Marker Therapeutics, Inc. and Peter Hoang, dated
March 14, 2019*

Employment Agreement between Marker
Therapeutics, Inc. and Mythili Koneru, dated February
6, 2019.*

21.1

List of Subsidiaries

23.1

Consent of Marcum LLP, an independent public
accounting firm.

8-K

S-8

001-37939

333-228056

10.3

10.1

10/23/18

10/30/18

8-K

001-37939

10.2

10/23/18

10-Q

000-27239

10.7

11/16/15

8-K

001-37939

10.1

9/25/17

8-K

000-27239

10.1

8/25/16

8-K

001-37939

10.2

12/3/18

8-K

001-37939

10.3

12/3/18

8-K

001-37939

10.1

10/23/18

10-K

001-37939

10.39

3/15/19

10-K

001-37939

10.40

3/15/19

10-Q

001-37939

10.3

5/10/2019

X

X

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
number

Exhibit description

Form

File no.

Exhibit

Filing
date

Filed
herewith

Incorporated by Reference

24.1

Powers of Attorney (included on signature page).

31.1

31.2

32.1

32.2

Certification of Chief Executive Officer pursuant to
Securities Exchange Act of 1934 Rule 13a-14(a) or
15d-14(a).

Certification of Chief Financial Officer pursuant to
Securities Exchange Act of 1934 Rule 13a-14(a) or
15d-14(a).

Certification of Chief Executive Officer pursuant to
18 U. S. C. Section 1350 as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002.

Certification of Chief Financial Officer pursuant to 18
U. S. C. Section 1350 as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002.

101.INS

XBRL Instance Document

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

X

X

X

X

X

X

X

X

X

X

X

*Executive management contract or compensatory plan or arrangement.
** Confidential treatment has been granted as to certain portions of this exhibit pursuant to Rule 406 of the Securities Act of 1933, as amended, or Rule
24b-2 of the Securities Exchange Act of 1934, as amended.
***Portions of this exhibit (indicated by asterisks) have been omitted pursuant to a request for conditional treatment and this exhibit has been submitted
separately with the SEC.

ITEM 16. FORM 10-K SUMMARY

None.

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 and 15 (d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

Dated: March 12, 2020

SIGNATURES

Marker Therapeutics, Inc.

By: /s/ Peter Hoang
Peter Hoang
Chief Executive Officer (Principal Executive Officer) 

By: /s/ Anthony Kim
Anthony Kim
Chief Financial Officer (Principal Financial and Accounting Officer) 

POWER OF ATTORNEY

Each of the undersigned officers and directors of Marker Therapeutics, Inc., hereby constitutes and appoints Peter Hoang and Anthony Kim, their true and
lawful attorney-in-fact and agent, for them and in their name, place and stead, in any and all capacities, to sign their name to any and all amendments to this
Report on Form 10-K, and other related documents, and to cause the same to be filed with the Securities and Exchange Commission, granting unto said
attorneys, full power and authority to do and perform any act and thing necessary and proper to be done in the premises, as fully to all intents and purposes
as the undersigned could do if personally present, and the undersigned for himself hereby ratifies and confirms all that said attorney shall lawfully do or
cause to be done by virtue hereof.

 S-1

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on March 12, 2020 on
behalf of the registrant and in the capacities indicated.

Signature

/s/ Peter Hoang
Peter Hoang

/s/ Frederick Wasserman
Frederick Wasserman

/s/ David Laskow-Pooley
David Laskow-Pooley

/s/ John Wilson
John Wilson

/s/ Juan Vera
Juan Vera

/s/ N. David Eansor
N. David Eansor 

/s/ Steve Elms
Steve Elms

/s/ Anthony Kim
Anthony Kim 

  Title

President, Chief Executive Officer and Director
(Principal Executive Officer)

  Date

March 12, 2020

  Director

  Director

  Director 

  Director

  Director  

  Director 

  March 12, 2020

  March 12, 2020

  March 12, 2020

  March 12, 2020

  March 12, 2020

  March 12, 2020

Chief Financial Officer (Principal Financial and
Accounting Officer)

March 12, 2020

 S-2

 
 
 
 
 
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
 
 
   
   
 
MARKER THERAPETUICS, INC.
CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER 31, 2019

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Stockholders’ Equity (Deficit)
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

F-1

 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of
Marker Therapeutics, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets  of  Marker  Therapeutics,  Inc.  (the  “Company”)  as  of  December  31,  2019  and  2018,  the
related consolidated statements of operations, stockholders’ equity (deficit) and cash flows for each of the two years in the period ended December 31,
2019,  and  the  related  notes  (collectively  referred  to  as  the  “financial  statements”).  In  our  opinion,  the  financial  statements  present  fairly,  in  all  material
respects, the financial position of the Company as of December 31, 2019 and 2018, and the results of its operations and its cash flows for each of the two
years in the period ended December 31, 2019, in conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) ("PCAOB"), the Company's
internal control over financial reporting as of December 31, 2019, based on the criteria established in Internal Control - Integrated Framework issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013 and our report dated March 12, 2020, expressed  an  unqualified
opinion on the effectiveness of the Company’s internal control over financial reporting.

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  PCAOB  and  are  required  to  be  independent  with  respect  to  the
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable
assurance  about  whether  the  financial  statements  are  free  of  material  misstatement,  whether  due  to  error  or  fraud.  Our  audits  included  performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to
those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits
also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the
financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Marcum LLP

Marcum LLP

We have served as the Company’s auditor since 2014.

New York, NY

March 12, 2020 

F-2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON INTERNAL CONTROL OVER FINANCIAL REPORTING

To the Stockholders and Board of Directors of
Marker Therapeutics, Inc.

Opinion on Internal Control over Financial Reporting

We  have  audited  Marker  Therapeutics,  Inc.'s  (the  “Company”)  internal  control  over  financial  reporting  as  of  December  31,  2019,  based  on  criteria
established in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. In our
opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2019, based on criteria
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated
balance sheets as of December 31, 2019 and 2018 and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows and
the related notes for each of the two years in the period ended December 31, 2019 of the Company, and our report dated March 12, 2020 expressed an
unqualified opinion on those financial statements.

Basis for Opinion

The Company's management is responsible for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of
internal control over financial reporting, included in the accompanying “Management Annual Report on Internal Control over Financial Reporting”. Our
responsibility  is  to  express  an  opinion  on  the  Company's  internal  control  over  financial  reporting  based  on  our  audit.  We  are  a  public  accounting  firm
registered with the 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 audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable
assurance  about  whether  effective  internal  control  over  financial  reporting  was  maintained  in  all  material  respects.  Our  audit  of  internal  control  over
financial reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other
procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation  of  financial  statements  in  accordance  with  generally  accepted  accounting  principles,  and  that  receipts  and  expenditures  of  the  company  are
being  made  only  in  accordance  with  authorizations  of  management  and  directors  of  the  company;  and  (3)  provide  reasonable  assurance  regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial
statements.

Because of the inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that degree of compliance
with the policies or procedures may deteriorate.

/s/ Marcum LLP

Marcum LLP
New York, NY
March 12, 2020

F-3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
MARKER THERAPEUTICS, INC.
CONSOLIDATED BALANCE SHEETS

ASSETS
Current assets:

Cash and cash equivalents
Prepaid expenses and deposits
Interest receivable

Total current assets

Non-current assets:

Property, plant and equipment, net
Right-of-use assets, net

Total non-current assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:

Accounts payable and accrued liabilities
Lease liability
Warrant liability

Total current liabilities

Non-current liabilities:

Lease liability, net of current portion

Total non-current liabilities

Total liabilities

Commitments and contingencies (see Note 15)

Stockholders' equity:

Preferred stock - $0.001 par value, 5 million shares authorized and 0 shares issued and outstanding at December

31, 2019 and 2018, respectively

Common stock, $0.001 par value, 150 million shares authorized, 45.7 million and 45.4 million shares issued and

outstanding as of December 31, 2019 and 2018, respectively

Additional paid-in capital
Accumulated deficit
Total stockholders' equity

Total liabilities and stockholders' equity

  December 31,

2019

    December 31,  
2018

  $

43,903,949    $
1,526,442     
56,189     
45,486,580     

61,746,748 
141,717 
108,177 
61,996,642 

417,528     
455,174     
872,702     

147,668 
- 
147,668 

  $

46,359,282    $

62,144,310 

  $

1,757,680    $
204,132     
31,000     
1,992,812     

280,247     
280,247     

2,754,572 
- 
49,000 
2,803,572 

- 
- 

2,273,059     

2,803,572 

-     

-     

- 

- 

45,728     
371,573,909     
(327,533,414)    
44,086,223     

45,440 
365,400,748 
(306,105,450)
59,340,738 

  $

46,359,282    $

62,144,310 

The accompanying notes are an integral part of these consolidated financial statements.

F-4

 
 
 
 
 
 
   
 
   
      
  
   
      
  
   
   
   
   
      
  
   
   
   
 
   
      
  
 
   
      
  
 
   
      
  
   
      
  
   
      
  
   
   
   
   
      
  
   
   
 
   
      
  
   
 
   
      
  
   
 
   
      
  
   
      
  
   
   
   
   
   
 
   
      
  
 
 
MARKER THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS

Revenues:

Grant income

Total revenues
Operating expenses:

Research and development - intellectual property acquired
Research and development
General and administrative

Total operating expenses
Loss from operations
Other income (expense):

Change in fair value of warrant liabilities
Interest income

Net loss

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

For the Years Ended
December 31,

2019

2018

  $

213,194    $
213,194     

205,994 
205,994 

-     
12,764,804     
9,977,196     
22,742,000     
(22,528,806)    

116,044,886 
7,952,870 
24,379,871 
148,377,627 
(148,171,633)

18,000     
1,082,842     

(40,000)
253,723 
(21,427,964)   $ (147,957,910)

(0.47)   $
45,587,734     

(7.75)
19,091,926 

  $

  $

The accompanying notes are an integral part of these consolidated financial statements.

F-5

 
 
 
 
 
 
 
 
 
 
 
   
 
   
     
 
   
   
      
  
   
   
   
   
   
   
      
  
   
   
 
   
      
  
   
 
 
MARKER THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

Common Stock

    Additional Paid-    Accumulated    

Par value

in Capital

Deficit

Total
Stockholders'  
Equity

Balance at January 1, 2018

Issuance of common stock for research and development intellectual

property

Issuance of common stock and warrants in private placement
Fees and legal costs relating to private placement
Stock options exercised for cash
Stock warrants exercised for cash
Stock warrants cashless exercised
Stock-based compensation
Repurchase of common stock to pay for employee withholding taxes
Fair value of repriced warrants as inducement
Net loss

Balance at December 31, 2018

Stock options exercised for cash
Warrants exercised for cash
Stock warrants cashless exercised
Stock-based compensation
Net loss

Balance at December 31, 2019

Shares
10,615,724    $

13,914,255     
18,800,000     
-     
10,416     
1,499,324     
280,760     
327,786     
(7,561)    
-     
-     
45,440,704     
11,980     
190,258     
9,449     
76,440     
-     
45,728,831    $

10,616    $

161,067,538    $ (157,420,027)   $

3,658,127 

13,914     
18,800     
-     
10     
1,499     
280     
329     
(8)    
-     
-     
45,440     
12     
190     
9     
77     
-     
45,728    $

116,030,972     
73,101,200     
(6,175,000)    
18,115     
4,352,129     
(280)    
16,350,263     
(71,702)    
727,513     

-      116,044,886 
73,120,000 
-     
(6,175,000)
-     
-     
18,125 
4,353,628 
-     
- 
-     
16,350,592 
-     
(71,710)
-     
- 
(727,513)    
-      (147,957,910)     (147,957,910)
59,340,738 
57,744 
758,733 
- 
5,356,972 
(21,427,964)
44,086,223 

365,400,748      (306,105,450)    
-     
-     
-     
-     
(21,427,964)    
371,573,909    $ (327,533,414)   $

57,732     
758,543     
(9)    
5,356,895     
-     

The accompanying notes are an integral part of these consolidated financial statements.

F-6

 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
MARKER THERAPEUTICS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS

Cash Flows from Operating Activities:

Net loss
Reconciliation of net loss to net cash used in operating activities:

Depreciation and amortization
Changes in fair value of warrant liabilities
Stock-based compensation
Amortization on right-of-use assets
Research and development - intellectual property acquired
Changes in operating assets and liabilities:

Prepaid expenses and deposits
Interest receivable
Accounts payable and accrued expenses
Lease liability

Net cash used in operating activities

Cash Flows from Investing Activities:
Purchase of property and equipment

Net cash used in investing activities

Cash Flows from Financing Activities:

Proceeds from issuance of common stock and warrants in private placement, net of offering costs
Proceeds from exercise of stock options
Proceeds from exercise of warrants, net of offering costs
Repurchase of common stock to pay for employee withholding taxes

Net cash provided by financing activities

Net (decrease) increase in cash

Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

Supplemental schedule of non-cash financing activities:
Fair value of repriced warrants as inducement
Stock warrants cashless exercised

For the Years Ended
December 31,

2019

2018

  $

(21,427,964)   $ (147,957,910)

105,123     
(18,000)    
5,356,972     
181,459     
-     

(1,384,725)    
51,988     
(963,967)    
(185,179)    
(18,284,293)    

- 
40,000 
16,350,592 
- 
116,044,886 

(90,567)
(108,177)
1,241,260 
- 
(14,479,916)

(374,983)    
(374,983)    

(147,668)
(147,668)

-     
57,744     
758,733     
-     
816,477     
(17,842,799)    

66,945,000 
18,125 
4,353,628 
(71,710)
71,245,043 
56,617,459 

61,746,748     
43,903,949    $

5,129,289 
61,746,748 

  $

For the Years Ended
December 31,

2019

2018

  $
  $

-    $
9    $

727,513 
280 

The accompanying notes are an integral part of these consolidated financial statements.

F-7

 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
      
  
   
      
  
   
   
   
   
   
   
      
  
   
   
   
   
   
   
      
  
   
   
   
      
  
   
   
   
   
   
   
 
   
      
  
   
 
 
 
 
 
 
 
 
 
   
 
   
      
  
 
 
MARKER THERAPEUTICS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FISCAL YEARS DECEMBER 31, 2019 AND 2018

NOTE 1:

NATURE OF OPERATIONS

Marker  Therapeutics,  Inc.,  a  Delaware  corporation  (the  “Company”  or  “we”),  is  a  clinical-stage  immuno-oncology  company  specializing  in  the
development  and  commercialization  of  novel  T  cell-based  immunotherapies  and  innovative  peptide-based  vaccines  for  the  treatment  of  hematological
malignancies  and  solid  tumor  indications.  The  Company’s  MultiTAA-specific  T  cell  technology  is  based  on  the  selective  expansion  of  non-engineered,
tumor-specific T cells that recognize tumor associated antigens, which are tumor targets, and kill tumor cells expressing those targets. These T cells are
designed  to  recognize  multiple  tumor  targets  to  produce  broad  spectrum  anti-tumor  activity.  The  Company  was  incorporated  in  Nevada  in  1992  and
reincorporated in Delaware in October 2018.

NOTE 2:

BASIS OF PRESENTATION AND MANAGEMENT PLANS

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States
of America. Any reference in these footnotes to applicable guidance is meant to refer to the authoritative U.S. generally accepted accounting principles
(“GAAP”) as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the Financial Accounting Standards
Board (“FASB”).

The  Company  has  not  generated  any  revenue  from  product  sales  to  date  and,  if  the  Company  does  not  successfully  obtain  regulatory  approval  and
commercialize any of its product candidates, the Company will not be able to generate product revenue or achieve profitability.

The Company is subject to risks common to companies in the biotechnology industry and the future success of the Company is dependent on its ability to
successfully  complete  the  development  of,  and  obtain  regulatory  approval  for  its  product  candidates,  manage  the  growth  of  the  organization,  obtain
additional financing necessary in order to develop, launch and commercialize its product candidates, and compete successfully with other companies in its
industry.  These  financial  statements  are  presented  in  United  States  dollars  and  have  been  prepared  in  accordance  with  accounting  principles  generally
accepted  in  the  United  States  of  America  (“GAAP”).  In  the  opinion  of  management,  the  accompanying  consolidated  financial  statements  reflect  all
adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of such annual results.

NOTE 3:

SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Marker Cell Therapy, Inc. and GeneMax
Pharmaceuticals  Inc.  –  a  dormant  subsidiary  that  wholly  owns  GeneMax  Pharmaceuticals  Canada,  Inc.  All  significant  intercompany  balances  and
transactions are eliminated upon consolidation.

Use of Estimates

Preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that
affect  certain  reported  amounts  and  disclosures.  Accordingly,  actual  results  could  differ  materially  from  those  estimates.  Significant  areas  requiring
management’s estimates and assumptions include valuation allowance on deferred tax assets, determining the fair value of stock-based compensation and
stock-based transactions, the fair value of the components of the warrant liabilities and accrued liabilities.

F-8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liquidity, Financial Condition and Management’s Plans

As of December 31, 2019, the Company had cash and cash equivalents of approximately $43.9 million. The Company’s activities since inception have
consisted principally of acquiring product and technology rights, raising capital, and performing research and development. Successful completion of the
Company’s development programs and, ultimately, the attainment of profitable operations are dependent on future events, including, among other things,
its ability to access potential markets; secure financing; successfully progress its product candidates through preclinical and clinical development; obtain
regulatory approval of one or more of its product candidates; maintain and enforce intellectual property rights; develop a customer base; attract, retain and
motivate qualified personnel; and develop strategic alliances and collaborations. From inception, the Company has been funded by a combination of equity
and debt financings.

The Company expects to continue to incur substantial losses over the next several years during its development phase. To fully execute its business plan,
the Company will need to complete certain research and development activities and clinical trials. Further, the Company’s product candidates will require
regulatory approval prior to commercialization. These activities will span many years and require substantial expenditures to complete and may ultimately
be  unsuccessful.  Any  delays  in  completing  these  activities  could  adversely  impact  the  Company.  The  Company  plans  to  meet  its  capital  requirements
primarily through issuances of debt and equity securities and, in the longer term, revenue from sales of its product candidates, if approved.

Based on the Company’s revised clinical and research and development plans and its revised timing expectations related to the progress of its programs, the
Company  expects  that  its  cash  and  cash  equivalents  as  of  December  31,  2019  will  enable  the  Company  to  fund  its  operating  expenses  and  capital
expenditure  requirements  into  the  second  quarter  of  2021.  The  Company  has  based  this  estimate  on  assumptions  that  may  prove  to  be  wrong,  and  the
Company could utilize its available capital resources sooner than it currently expects. Furthermore, the Company’s operating plan may change, and it may
need additional funds sooner than planned in order to meet operational needs and capital requirements for product development and commercialization.
Because  of  the  numerous  risks  and  uncertainties  associated  with  the  development  and  commercialization  of  the  Company’s  product  candidates  and  the
extent  to  which  the  Company  may  enter  into  additional  collaborations  with  third  parties  to  participate  in  their  development  and  commercialization,  the
Company is unable to estimate the amounts of increased capital outlays and operating expenditures associated with its current and anticipated clinical trials.
The Company’s future funding requirements will depend on many factors, as it:

·
·
·
·
·

·
·

initiates or continues clinical trials of its product candidates;
continues the research and development of its product candidates and seeks to discover additional product candidates;
seeks regulatory approvals for any product candidates that successfully complete clinical trials;
maintains and enforces intellectual property rights;
establishes sales, marketing and distribution infrastructure and scale-up manufacturing capabilities to commercialize any product candidates
that may receive regulatory approval;
evaluates strategic transactions the Company may undertake; and
enhances  operational,  financial  and  information  management  systems  and  hires  additional  personnel,  including  personnel  to  support
development of product candidates and, if a product candidate is approved, commercialization efforts.

.
Research and Development – Intellectual Property Acquired

The  Company  evaluates  whether  acquired  intangible  assets  are  a  business  under  applicable  accounting  standards.  Additionally,  the  Company  evaluates
whether  the  acquired  assets  have  an  alternative  future  use.  Intangible  assets  that  do  not  have  alternative  future  use  are  considered  acquired  in-process
research  and  development.  When  the  acquired  in-process  research  and  development  assets  are  not  part  of  a  business  combination,  the  value  of  the
consideration paid is expensed on the acquisition date. Future costs to develop these assets are recorded to research and development expense as they are
incurred.

F-9

 
 
 
 
 
 
 
 
Cash, Cash Equivalents and Credit Risk

The  Company  considers  highly  liquid  investments  with  a  maturity  of  three  months  or  less  when  purchased  to  be  cash  equivalents.  Cash  and  cash
equivalents  at  December  31,  2019  consisted  of  cash  and  certificates  of  deposit  in  institutions  in  the  United  States.  Balances  at  certain  institutions  have
exceeded Federal Deposit Insurance Corporation insured limits and U.S. government agency securities.

The Company maintains cash in accounts which are in excess of the Federal Deposit Insurance Corporation (“FDIC”) insured limits of $250,000. As of
December 31, 2019, approximately $0.1 million in cash was uninsured based upon the FDIC insurance coverage limits.

Property and Equipment

Leasehold  improvements,  furniture,  equipment  and  software  are  recorded  at  cost  and  are  depreciated  using  the  straight-line  method  over  the  estimated
useful lives of the related assets, which range from three to five years. Leasehold improvements are amortized over the shorter of the estimated useful life
or the remaining lease term.

Fair Value Measurements

The  Company  follows  Accounting  Standards  Codification  (“ASC”)  820,  “Fair  Value  Measurements  and  Disclosures,”  (“ASC  820”)  for  the  Company’s
financial assets and liabilities that are re-measured and reported at fair value at each reporting period and are re-measured and reported at fair value at least
annually using a fair value hierarchy that is broken down into three levels. Level inputs are defined as follows:

·

·

·

Level 1 - Quoted prices (unadjusted) in active markets for identical assets and liabilities.

Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as unadjusted quoted prices for similar assets
and liabilities, unadjusted quoted prices in the markets that are not active, or other inputs that are observable or can be corroborated by
observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or
liabilities, financial instruments and concentration of credit risk.

Patents and Patent Application Costs

Although the Company believes that its patents and underlying technology have continuing value, the amount of future benefits to be derived from the
patents is uncertain. Patent costs are, therefore, expensed as incurred.

Stock-Based Compensation

The Company incurs stock-based compensation expense related to the issuance of common stock and stock options. The Company estimates the fair value
of stock options granted using the Black-Scholes option pricing model. The Black-Scholes option pricing model was developed for use in estimating the
fair value of traded options, which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly
subjective  assumptions,  including  the  expected  stock  price  volatility  and  expected  option  life.  The  Company  amortizes  the  fair  value  of  the  awards
expected to vest on a straight-line basis over the requisite service period of the awards. Expected volatility is based on historical volatility. The expected life
of  options  granted  is  based  on  historical  expected  life. The  risk-free  interest  rate  is  based  on  the  U.S.  Treasury  yield  in  effect  at  the  time  of  grant.  The
forfeiture  rate  is  based  on  historical  data.  The  dividend  yield  is  based  on  the  fact  that  no  dividends  have  been  paid  historically  and  none  are  currently
expected to be paid in the foreseeable future:

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expected Term — The expected term of options represents the period that the Company’s stock-based awards are expected to be outstanding based
on the simplified method, which is the half-life from vesting to the end of its contractual term.

Expected Volatility — The Company computes stock price volatility over expected terms based on its historical common stock trading prices.

Risk-Free Interest Rate — The Company bases the risk-free interest rate on the implied yield available on U. S. Treasury zero-coupon issues with
an equivalent remaining term.

Expected Dividend — The Company has never declared or paid any cash dividends on its common shares and does not plan to pay cash dividends
in the foreseeable future, and, therefore, uses an expected dividend yield of zero in its valuation models. The Company recognizes fair value of
stock options granted to nonemployees as stock-based compensation expense over the period in which the related services are received.

Research and Development Costs

Research and development expenses consist of expenses incurred in performing research and development activities, including compensation and benefits
for research and development employees and consultants, facilities expenses, overhead expenses, cost of laboratory supplies, manufacturing expenses, fees
paid to third parties and other outside expenses.

Research  and  development  costs  are  expensed  as  incurred.  Clinical  trial  and  other  development  costs  incurred  by  third  parties  are  expensed  as  the
contracted work is performed. The Company accrues for costs incurred as the services are being provided by monitoring the status of the clinical trial or
project and the invoices received from its external service providers. The Company estimates depend on the timeliness and accuracy of the data provided
by  the  vendors  regarding  the  status  of  each  project  and  total  project  spending.  The  Company  adjusts  its  accrual  as  actual  costs  become  known.  Where
contingent  milestone  payments  are  due  to  third  parties  under  research  and  development  arrangements,  the  milestone  payment  obligations  are  expensed
when the milestone events are achieved.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax
balances. Potential deferred tax assets and liabilities are measured using enacted tax rates expected to apply to the taxable income in the years in which
those differences are expected to be recovered or settled. The effect on potential deferred tax assets and liabilities of a change in tax rates is recognized in
the statement of operations in the period that includes the date of allowances against deferred tax assets.

Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized
is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits”
is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of December 31,
2019, and 2018, no liability for unrecognized tax benefits was required to be reported. The guidance also discusses the classification of related interest and
penalties on income taxes. The Company’s policy is to record interest and penalties on uncertain tax positions as a component of income tax expense. No
interest or penalties were recorded during the years ended December 31, 2019 and 2018.

Warrant Liability

The  Company  evaluates  options,  warrants  or  other  contracts  to  determine  if  those  contracts  or  embedded  components  of  those  contracts  qualify  as
derivatives to be separately accounted for. This accounting treatment requires that the carrying amounts of embedded derivatives be marked-to-market at
each balance sheet date and carried at fair value. If the fair value is recorded as a liability, the change in fair value during the period is recorded in the
Statement of Operations as either income or expense. Upon conversion, exercise or modification to the terms of a derivative instrument, the instrument is
marked to fair value at the conversion date and then the related fair value is reclassified to equity.

In  circumstances  where  the  embedded  conversion  option  in  a  convertible  instrument  is  required  to  be  bifurcated  and  there  are  also  other  embedded
derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single,
compound derivative instrument.

F-11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The classification of financial instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of
each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair
value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based
on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.

Management must determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock. An entity should use a two-step
approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s
contingent  exercise  and  settlement  provisions.  This  exercise  affects  the  accounting  for  (i)  certain  freestanding  warrants  that  contain  exercise  price
adjustment  features  and  (ii)  convertible  notes  containing  full-ratchet  and  anti-dilution  protections  (iii)  certain  free-standing  warrants  that  contain
contingently putable cash settlement.

Grant Income

The  Company  recognizes  grant  income  in  accordance  with  the  terms  stipulated  under  the  grant  awarded  to  the  Company’s  collaborators  at  the  Mayo
Foundation from the U. S. Department of Defense. In various situations, the Company receives certain payments from the U.S. Department of Defense for
reimbursement  of  clinical  supplies.  These  payments  are  non-refundable  and  are  not  dependent  on  the  Company’s  ongoing  future  performance.  The
Company has adopted a policy of recognizing these payments when received and as revenue in accordance with Accounting Standards Update No. 2014-
09, “Revenue from Contracts with Customers (Topic 606)” issued by the Financial Accounting Standards Board.

Loss per Common Share

Basic loss per share includes only the weighted average common shares outstanding, without consideration of potentially dilutive securities. Diluted loss
per share includes the weighted average common shares outstanding and any potentially dilutive common stock equivalent shares in the calculation.

New Accounting Standards

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that
we adopt as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are
not yet effective will have a material impact on its financial position or results of operations upon adoption.

Recent Accounting Standards Adopted in the Year

Leases

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) in order to increase transparency and comparability among organizations by, among
other provisions, recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under previous GAAP. For
public companies, ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 (including interim periods within those periods) using a
modified retrospective approach and early adoption is permitted. In transition, entities may also elect a package of practical expedients that must be applied
in its entirety to all leases commencing before the adoption date, unless the lease is modified, and permits entities to not reassess (a) the existence of a
lease, (b) lease classification or (c) determination of initial direct costs, as of the adoption date, which effectively allows entities to carryforward accounting
conclusions under previous U.S. GAAP. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities
an optional transition method to apply the guidance under Topic 842 as of the adoption date, rather than as of the earliest period presented. The Company
adopted Topic 842 on January 1, 2019, using the optional transition method to apply the new guidance as of January 1, 2019, rather than as of the earliest
period presented, and elected the package of practical expedients described above. Based on the analysis, on January 1, 2019, the Company recorded right
of use assets of approximately $637,000, lease liability of approximately $670,000 and eliminated deferred rent of approximately $33,000.

F-12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Improvements to Non-Employee Share-Based Payment Accounting

In June 2018, the FASB issued ASU 2018-07 “Improvements to Non-employee Share-Based Payment Accounting”, which simplifies the accounting for
share-based payments granted to non-employees for goods and services. Under the ASU, most of the guidance on such payments to non-employees would
be aligned with the requirements for share-based payments granted to employees. The amendments are effective for fiscal years beginning after December
15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Company has early adopted the new standard effective January 1,
2019 and the adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

Recent Accounting Standards Not Yet Adopted

Income Taxes

In  December  2019,  the  FASB  issued  ASU  No.  2019-12,  “Income  Taxes  (Topic  740):  Simplifying  the  Accounting  for  Income  Taxes  (“ASU  2019-12”),
which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in
Topic 740 and also clarifies and amends existing guidance to improve consistent application. This guidance is effective for fiscal years, and interim periods
within  those  fiscal  years,  beginning  after  December  15,  2020,  with  early  adoption  permitted.  The  Company  is  currently  evaluating  the  impact  of  this
standard on its consolidated financial statements and related disclosures.

NOTE 4:

ASSET ACQUISITION

The Asset Acquisition

On October 17, 2018, the Company completed its acquisition with Marker Cell Therapy, Inc., formerly known as Marker Therapeutics, Inc., a privately-
held Delaware corporation (“Marker Cell”), in accordance with the terms of an Agreement and Plan of Merger and Reorganization dated as of May 15,
2018 (the “Merger Agreement”) by and among the Company, Timberwolf Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of the
Company (“Merger Sub”), and Marker. On October 17, 2018, pursuant to the Merger Agreement, Merger Sub was merged with and into Marker Cell (the
“Merger”), with Marker Cell being the surviving corporation and becoming a wholly-owned subsidiary of the Company. In connection with the Merger, the
Company  changed  its  name  to  Marker  Therapeutics,  Inc.  and  Marker  Cell  changed  its  name  to  Marker  Cell  Therapy,  Inc.  At  the  effective  time  of  the
Merger, the former Marker Cell stockholders received (i) an aggregate of 13,914,255 shares of the Company’s common stock which equaled the number of
shares of the Company’s common stock issued and outstanding immediately prior to the effective time of the Merger, and (ii) an aggregate of 5,046,003
warrants which equaled the number of the Company’s warrants and stock options issued and outstanding immediately prior to the effective time of the
Merger.

Securities Purchase Agreements

On October 17, 2018, concurrent with the completion of the Merger, the Company issued to certain accredited investors in a private placement transaction
(the “Financing”), an aggregate of 17,500,000 shares of its common stock, and warrants to purchase 13,437,500 shares of common stock at an exercise
price of $5.00 per share with a five-year term, for gross proceeds of $70 million pursuant to the terms of the Securities Purchase Agreements, dated June 8,
2018, by and among the Company and certain accredited investors (the “Securities Purchase Agreements”).

F-13

 
 
 
 
 
 
 
 
 
 
 
 
 
Accounting Treatment

Because Marker’s intellectual property had not yet received regulatory approval, the $116.0 million purchase price paid for these assets was expensed in the
Company’s statement of operations for the fiscal year ended December 31, 2018. The Common Stock issued for the asset acquisition was valued at $116.0
million which is equal to the 13,914,255 common shares issued to Marker multiplied by $8.34, the closing price of the Company’s Common Stock as of
October 17, 2018.

NOTE 5:

NET LOSS PER SHARE APPLICABLE TO COMMON SHAREHOLDERS

Net Loss per Share Applicable to Common Stockholders

Basic loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the reporting period.
Diluted loss per common share is computed similarly to basic loss per common share except that it reflects the potential dilution that could occur if dilutive
securities or other obligations to issue common stock were exercised or converted into common stock.

The following table sets forth the computation of loss per share for the years ended December 31, 2019 and 2018, respectively:

Numerator:
Net loss

Denominator:
Weighted average common shares outstanding

Net loss per share data:
Basic and diluted

For the Years Ended
December 31,

2019

2018

  $

(21,427,964)   $ (147,957,910)

45,587,734     

19,091,926 

  $

(0.47)   $

(7.75)

The following securities, rounded to the thousand, were not included in the diluted net loss per share calculation because their effect was anti-dilutive for
the periods presented:

Common stock options
Common stock purchase warrants
Common stock warrants - liability treatment
Potentially dilutive securities

F-14

For the Years Ended
December 31,

2019
4,983,000     
22,605,000     
59,000     
27,647,000     

2018
4,120,000 
22,989,000 
27,000 
27,136,000 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
      
  
 
   
      
  
   
      
  
   
 
   
      
  
   
      
  
 
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
 
NOTE 6:

PROPERTY AND EQUIPMENT

Property and equipment consist of the following as of December 31, 2019 and 2018, respectively:

Lab equipment
Computers, equipment and software  
Office furniture

Leasehold improvements

Total
Less: accumulated depreciation
Property and equipment, net

Estimated Useful Lives
 5 Years
 3-5 Years
 5 Years
 Lesser of lease term or estimated
useful life

  $

  $

December 31,
2019

December 31,
2018

111,000    $
211,000     
178,000     

23,000     
523,000     
(105,000)    
418,000    $

- 
66,000 
82,000 

- 
148,000 
- 
148,000 

Depreciation expense for the year ended December 31, 2019 was $105,000. Furniture and computer equipment were placed in use on January 1, 2019
therefore no depreciation expense was recorded during the year ended December 31, 2018.

NOTE 7:

LEASES

The Company leases office space under agreements classified as operating leases that expire on various dates through 2022. All of the Company’s lease
liabilities result from the lease of its corporate headquarters in Houston, Texas, which expires in 2021, and its Jacksonville, Florida office space, which
expires in 2022. Such leases do not require any contingent rental payments, impose any financial restrictions, or contain any residual value guarantees.
Certain  of  the  Company’s  leases  include  renewal  options  and  escalation  clauses;  renewal  options  have  not  been  included  in  the  calculation  of  the  lease
liabilities and right of use assets as the Company is not reasonably certain to exercise the options. Variable expenses generally represent the Company’s
share of the landlord’s operating expenses. The Company does not act as a lessor or have any leases classified as financing leases.

The Company excludes short-term leases having initial terms of 12 months or less from the new accounting guidance as an accounting policy election and
recognizes  rent  expense  on  a  straight-line  basis  over  the  lease  term.  During  the  fiscal  year  ended  December  31,  2019,  the  Company  had  two  lease
agreements, an office at the Florida Atlantic Research and Development Authority and laboratory space located at the Texas Medical Center in Houston,
which are included in short-term lease expense below.

At December 31, 2019, the Company had operating lease liabilities of approximately $484,000 and right of use assets of approximately $455,000, which
were included in the consolidated balance sheet.

The following summarizes quantitative information about the Company’s operating leases:

F-15

 
 
 
 
 
   
 
   
 
 
 
 
   
 
 
   
 
   
 
   
   
   
 
 
   
   
 
 
 
 
 
 
 
Operating lease expense summary:
Operating lease expense
Short-term lease expense
Variable lease expense
Total

Other information:
Operating cash flows from operating leases for the twelve months ended December 31, 2019
Right of use assets exchanged for new operating lease liabilities as of adoption date
Weighted-average remaining lease term as of December 31, 2019 – operating leases
Weighted-average discount rate as of adoption date – operating leases

Maturities of the Company’s operating leases, excluding short-term leases, are as follows:

Year ended December 31, 2020
Year ended December 31, 2021
Year ended December 31, 2022
Total
Less present value discount
Operating lease liabilities included in the Consolidated Balance Sheet at December 31, 2019

For the Year
Ended
December 31,
2019

  $

  $

  $
  $

220,000 
100,000 
90,000 
410,000 

225,000 
670,000 
1.6 
6.8%

  $

  $

  $

231,000 
226,000 
68,000 
525,000 
(41,000)
484,000 

Total rental expense under the Company’s operating leases was $220,000 and $175,600 for the years ended December 31, 2019 and 2018, respectively.

F -16

 
 
 
 
 
 
 
 
 
 
   
  
   
   
 
   
  
   
  
   
   
 
   
  
 
 
   
 
   
   
   
 
 
NOTE 8:             ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consist of the following as of December 31, 2019 and 2018, respectively:

  December 31,

2019

Accounts payable
Compensation and benefits
Professional fees
Technology license fees
Investor relations fees
Other
Total accounts payable and accrued liabilities

NOTE 9:           WARRANT LIABILITY

  $

  $

    December 31,  
2018
1,619,000 
416,000 
236,000 
80,000 
297,000 
106,000 
2,754,000 

993,000    $
323,000     
94,000     
105,000     
-     
243,000     
1,758,000    $

A  weighted  average  summary  of  quantitative  information  with  respect  to  valuation  methodology  and  significant  unobservable  inputs  used  for  the
Company’s  common  stock  purchase  warrants  that  are  categorized  within  Level  3  of  the  fair  value  hierarchy  for  the  years  ended  2019  and  2018,
respectively:

Exercise price
Contractual term (years)
Volatility (annual)
Risk-free rate
Dividend yield (per share)

Weighted Average Inputs
For the Years Ended
December 31,

2019

2018

  $

  $

6.92 
0.05 

83%   
2%   
0%   

9.72 
1.08 

99%
2%
0%

The  foregoing  assumptions  are  recalculated  every  reporting  period  and  are  subject  to  change  based  primarily  on  management’s  assessment  of  the
probability of the events described occurring. Accordingly, changes to these assessments could materially affect the valuations.

The following table presents changes in Level 3 warrant liabilities, reflected in accrued expenses measured at fair value for the years ended December 31,
2019 and 2018, respectively:

Balance – January 1, 2018

Change in fair value of warrant liability

Balance – December 31, 2018

Change in fair value of warrant liability

Balance – December 31, 2019

  Warrant
  Liability  
9,000 
  $
40,000 
49,000 
(18,000)
31,000 

  $

F -17

 
 
 
 
 
 
 
   
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
   
   
   
 
   
  
 
NOTE 10:         FAIR VALUE MEASUREMENTS

Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet under warrant liability:

Quoted prices in active
markets
(Level 1)

Fair value measured at December 31, 2019
Significant other
observable inputs
(Level 2)

Significant
unobservable inputs
(Level 3)

Fair value at
December 31, 2019

Quoted prices in active
markets
(Level 1)

-  $

-  $

-  $

31,000    $

31,000 

Fair value measured at December 31, 2018
Significant other
observable inputs
(Level 2)

Significant
unobservable inputs
(Level 3)

Fair value at
December 31, 2018

-  $

49,000    $

49,000 

Warrant liability

  $

Warrant liability

  $

There were no transfers between Level 1, 2 or 3 during the years ended December 31, 2019 and 2018, respectively.

The  valuation  of  warrants  is  subjective  and  is  affected  by  changes  in  inputs  to  the  valuation  model  including  the  price  per  share  of  common  stock,  the
historical volatility of the stock price, risk-free rates based on U. S. Treasury security yields, the expected term of the warrants and dividend yield. Changes
in these assumptions can materially affect the fair value estimate. The Company could ultimately incur amounts to settle the warrant at a cash settlement
value that is significantly different than the carrying value of the liability on the financial statements. The Company will continue to classify the fair value
of the warrants as a liability until the warrants are exercised, expire, or are amended in a way that would no longer require these warrants to be classified as
a liability. Changes in the fair value of the common stock warrants liability are recognized as a component of other income (expense) in the Statements of
Operations.

The net cash settlement value at the time of any future transactions, where the Company consolidates or merges with another entity, will depend upon the
value of the following inputs at that time: the consideration value per share of the Company’s common stock, the volatility of the Company’s common
stock, the remaining term of the warrant from announcement date, the risk-free interest rate based on U. S. Treasury security yields, and the Company’s
dividend yield. The warrant requires use of a volatility assumption equal to the greater of 100% and the 100-day volatility function determined as of the
trading day immediately following announcement of a Fundamental Transaction.

NOTE 11:         STOCKHOLDERS’ EQUITY

Preferred Stock

The Company has authorized up to 5,000,000 shares of preferred stock, $0.001 par value per share, for issuance. The preferred stock will have such rights,
privileges and restrictions, including voting rights, dividend conversion rights, redemption privileges and liquidation preferences, as shall be determined by
the Company’s board of directors upon its issuance. To date, the Company has not issued any preferred shares.

Common Stock

The Company has authorized up to 150,000,000 shares of common stock, $0.001 par value per share, for issuance. Significant 2019 and 2018 common
stock transactions were as follows:

2019 Common Stock Transactions

Consulting Arrangements

During the twelve months ended December 31, 2019, the Company issued 47,400 shares of common stock in connection with consulting agreements. The
fair value of the common stock of approximately $265,000 was recognized as stock-based compensation expense in general and administrative expenses.

F -18

 
 
 
 
 
 
 
 
 
   
 
     
 
 
 
   
 
   
 
 
 
   
 
   
 
 
 
 
 
 
 
   
 
     
 
 
 
   
 
   
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
Board Compensation 

During the twelve months ended December 31, 2019, the Company issued an aggregate of 29,040 shares of common stock to its non-employee directors.
The  fair  value  of  the  common  stock  of  approximately  $174,000  was  recognized  as  stock-based  compensation  expense  in  general  and  administrative
expenses.

2018 Common Stock Transactions

The Merger

Pursuant to the Merger discussed in Note 4 above, the Company issued 13,914,255 shares of common stock to shareholders of Marker Cell Therapy, Inc.
The fair market value of the shares issued pursuant to the merger was $116.0 million.

Securities Purchase Agreements

Pursuant to the financing discussed in Note 4 above, the Company issued 17,500,000 shares of its common stock to the participating accredited investors.
Net proceeds, after transaction offering costs of $6.2 million, were $63.8 million.

Common Stock Purchase Agreement

On  May  14,  2018,  the  Company’s  largest  stockholder  Eastern  Capital  Limited  entered  into  a  Common  Stock  Purchase  Agreement  with  the  Company
pursuant to which it purchased 1,300,000 shares of common stock at a price per share of $2.40 providing gross proceeds to the Company of $3.12 million.

Exercise and Repricing of Warrants Held by Existing Institutional Investors

On May 14, 2018, certain institutional holders of outstanding warrants entered into Warrant Exercise Agreements with the Company that provide for an
amendment to the exercise price of the warrants being exercised at $2.50 per share. Upon closing of the Warrant Exercise Agreements, such institutional
holders immediately exercised warrants for 782,505 shares of common stock providing aggregate proceeds to the Company of approximately $2.0 million.

The fair value relating to the modification of exercise prices on the repriced and exercised warrants was treated as deemed dividend on the statement of
stockholders’ equity of $728,000.

A  weighted  average  summary  of  quantitative  information  with  respect  to  valuation  methodology  and  significant  unobservable  inputs  used  for  the
Company’s common stock purchase warrants that are included in the modification is as follows:

Exercise price
Contractual term (years)
Volatility (annual)
Risk-free rate
Dividend yield (per share)

  Weighted Average Inputs

Before
Modification 
9.93 
  $
2.37 

After
Modification 
2.50 
  $
2.37 

79%   
1.5%   
0%   

79%
1.5%
0%

F -19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
Exercise of Stock Warrants

In addition to the exercise and repricing of warrants discussed above, during the twelve months ended December 31, 2018, certain outstanding warrants
were exercised by warrant holders providing aggregate proceeds to the Company of approximately $2.4 million and resulted in the issuance of 716,819
shares of common stock.

Additionally, 280,760 of the stock warrants exercised were exercised on a cashless basis, which resulted in approximately 204,000 of warrant shares being
cancelled due to use of cashless exercise provisions.

Exercise of Stock Options

In January 2018, 10,416 shares of common stock were issued pursuant to stock option exercises at an exercise price equal to $1.74 per share.

Consulting Arrangements

During the twelve months ended December 31, 2018, the Company issued 274,012 shares of common stock in connection with consulting agreements. The
fair  value  of  the  common  stock  of  approximately  $1.8  million  was  recognized  as  stock-based  compensation  expense,  $1.7  million  in  general  and
administrative expenses and $0.1 million in research and development expenses.

2018 Management and Board Compensation

During  the  twelve  months  ended  December  31,  2018,  the  Company  issued  53,774  shares  of  common  stock  in  connection  with  board  of  director  and
management  agreements.  The  fair  value  of  the  common  stock  of  approximately  $0.5  million  was  recognized  as  stock-based  compensation  expense  in
general and administrative expenses. 7,561 shares of common stock, with a fair value of $0.1 million, were withheld to satisfy certain payroll liabilities, as
applicable to an award to a former director.

NOTE 12:        WARRANTS

Share Purchase Warrants

A summary of the Company’s share purchase warrants as of December 31, 2019 and 2018, respectively, and changes during the period is presented below:

Weighted
Average

Weighted
Average
Remaining
Contractual

    Exercise Price     Life (in years)    

    Total Intrinsic  
Value

Number of
  Warrants

Balance - January 1, 2018
Warrants granted
Exercised for cash
Cashless exercised
Expired or cancelled
Balance -December 31, 2018
Warrants granted
Exercised for cash
Cashless exercise
Expired or cancelled
Balance - December 31, 2019

2019 Warrant Transactions

Exercise of Stock Warrants

6,520,000    $
18,484,000     
(1,499,000)    
(281,000)    
(208,000)    
23,016,000     
45,000     
(190,000)    
(17,000)    
(190,000)    
22,664,000    $

6.11     
4.45     
6.79     
4.03     
4.00     
4.78     
4.26     
3.99     
2.38     
13.63     
4.71     

3.16    $
-     
-     
-     
-     
4.29     
-     
-     
-     
-     
3.33    $

1,733,000 
- 
- 
- 
- 
26,066,000 
- 
- 
- 
- 
954,000 

During the twelve months ended December 31, 2019, certain outstanding warrants were exercised for 190,258 shares of common stock providing aggregate
proceeds to the Company of approximately $759,000.

F -20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
Additionally, during the twelve months ended December 31, 2019, the Company issued 9,449 shares of common stock upon cashless exercises of stock
warrants, which resulted in cancellation of 7,211 shares of common stock subject to such warrants.

2018 Warrant Transactions

The Merger

Pursuant  to  the  Merger  discussed  in  Note  4  above,  the  Company  issued  5,046,003  stock  warrants  to  shareholders  of  Marker  Cell  Therapy,  Inc.  at  an
exercise price of $2.99 per share with a five-year term.

Securities Purchase Agreements

Pursuant to the financing discussed in Note 4 above, the Company issued 13,437,500 stock warrants to certain accredited investors at an exercise price of
$5.00 per share with a five-year term.

Exercise and Repricing of Warrants Held by Existing Institutional Investors

On May 14, 2018, certain institutional holders of outstanding warrants entered into Warrant Exercise Agreements with the Company that provide for an
amendment to the exercise price of the warrants being exercised at $2.50 per share. Upon closing of the Warrant Exercise Agreements, such institutional
holders immediately exercised warrants for 782,505 shares of common stock providing aggregate proceeds to the Company of approximately $2.0 million.

The fair value relating to the modification of exercise prices on the repriced and exercised warrants was treated as deemed dividend on the statement of
stockholders’ equity of $728,000.

A  weighted  average  summary  of  quantitative  information  with  respect  to  valuation  methodology  and  significant  unobservable  inputs  used  for  the
Company’s common stock purchase warrants that are included in the modification is as follows:

Exercise price
Contractual term (years)
Volatility (annual)
Risk-free rate
Dividend yield (per share)

Exercise of Stock Warrants

  Weighted Average Inputs

Before
Modification 
9.93 
  $
2.37 

After
Modification 
2.50 
  $
2.37 

79%   
1.5%   
0%   

79%
1.5%
0%

In addition to the exercise and repricing of warrants discussed above, during the twelve months ended December 31, 2018, certain outstanding warrants
were exercised by warrant holders providing aggregate proceeds to the Company of approximately $2.4 million and resulted in the issuance of 716,819
shares of common stock.

Additionally, 280,760 of the stock warrants exercised were exercised on a cashless basis, which resulted in approximately 204,000 of warrant shares being
cancelled due to use of cashless exercise provisions. 

F -21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
NOTE 13:        STOCK OPTION PLANS

Options to Purchase Shares of Common Stock

2014 Stock Omnibus Plan

On March 19, 2014, the Board adopted the 2014 Omnibus Stock Option Plan (“2014 Plan”), which replaced the 2009 Stock Incentive Plan. The 2014 Plan
allowed  for  grants  of  stock  options,  restricted  shares,  stock  bonuses  and  other  equity-based  awards  to  employees  and  non-employee  directors  of  the
Company.  Awards  under  the  2014  Plan  may  be  at  prices  and  for  terms  as  determined  by  the  Board  of  Directors  and  may  have  vesting  requirements  as
determined by the Board, provided that the exercise price for any stock option must be at least equal to the fair market value (as defined in the 2014 Plan)
of  a  share  of  the  stock  on  the  grant  date.  Once  granted,  the  exercise  price  of  an  option  may  not  be  reduced  without  the  approval  of  the  Company’s
stockholders,  other  than  under  certain  limited  circumstances  such  as  a  stock  split  or  take  any  other  action  with  respect  to  a  stock  option  that  would  be
treated as a repricing under the rules and regulations of the New York Stock Exchange.

The  2014  Plan  was  amended  in  February  2015  to  provide  for  grants  to  consultants,  and  again  in  November  2015  to  (i)  increase  the  number  of  shares
reserved for issuance under the Plan to 0.6 million shares; (ii) provide the Board and Committee administering the Plan with full discretion on the vesting
period  for  Service-Vesting  Awards  under  the  Plan,  including  the  grant  of  Awards  with  less  than  the  Minimum  Vesting  Requirement  (as  such  terms  are
defined in the Plan), and (iii) provide the Board and Committee administering the Plan with the ability to grant stock bonuses to executive officers.

On August 29, 2017, the 2014 Plan was amended to increase the shares reserved under the Plan to 1.4 million shares, and on October 16, 2018 the 2014
Plan was amended to increase the shares reserved under the Plan to 8.0 million shares. As of December 31, 2019, approximately 2.5 million options are
available to be issued from the 2014 Plan.

F -22

 
 
 
 
 
 
 
 
Stock Options

A summary of the Company’s stock option activity is as follows for stock options:

Number of
Shares

Weighted
Average
Exercise Price   

Total
Intrinsic
Value

Outstanding as of January 1, 2018

Granted
Exercised
Canceled

Outstanding as of December 31, 2018

Granted
Exercised
Canceled

Outstanding as of December 31, 2019
Options vested and exercisable

489,255    $
3,704,855     
(10,416)    
(63,226)    
4,120,468     
1,172,500     
(11,980)    
(297,674)    
4,983,314    $
1,281,957    $

7.08    $
8.89     
1.74     
6.00     
8.59    $
4.70     
4.82     
8.15     
7.79    $
8.34    $

Weighted
Average
Remaining
Contractual
Life (in years) 
8.1 
9.8 
- 
- 
9.1 
9.5 
- 
- 
8.9 
8.6 

42,000     
-     
-     
-     
339,000     
-     
-     
-     
18,000     
18,000     

The Black-Scholes option pricing model is used to estimate the fair value of stock options granted under the Company’s share-based compensation plans.
The weighted average assumptions used in calculating the fair values of stock options that were granted during the years ended December 31, 2019 and
2018, respectively, were as follows:

Exercise price
Expected term (years)
Expected stock price volatility
Risk-free rate of interest
Expected dividend rate

  $

For the Years Ended
December 31,

2019

2018

  $

4.70 
6.0 
126%   
2%   
0%   

8.89 
10.0 
200%
3%
0%

The following table sets forth stock-based compensation expenses recorded during the respective periods:

Stock Compensation expenses:
Research and development
General and administrative

Total stock compensation expenses

For the Years Ended
December 31,

2019

2018

  $

  $

2,574,000    $
2,783,000     
5,357,000    $

1,265,000 
15,086,000 
16,351,000 

At December 31, 2019, the total stock-based compensation cost related to unvested awards not yet recognized was $14.9 million. The expected weighted
average period compensation costs to be recognized was 3.0 years. Future option grants will impact the compensation expense recognized.

F-23

 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
  
   
  
 
 
 
   
     
 
 
 
 
 
 
 
 
 
   
 
   
      
  
   
 
 
NOTE 14:

GRANT INCOME

During  the  years  ended  December  31,  2019  and  2018,  the  Company  received  $0.2  million  of  a  grant  awarded  to  Mayo  Foundation  from  the  U.S.
Department of Defense for the Phase II Clinical Trial of TPIV200. The grant compensated the Company for clinical supplies manufactured and provided by
the Company for the clinical study. In accordance with Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”
issued by the Financial Accounting Standards Board, the Company recorded the $0.2 million of grant income as revenue.

NOTE 15:

COMMITMENTS AND CONTINGENCIES

An  arbitration  proceeding  was  brought  against  the  Company  before  the  Financial  Industry  Regulatory  Authority,  Inc.  by  a  broker  seeking  to  be  paid
approximately  $1  million  as  compensation  for  two  2018  transactions,  a  warrant  conversion  and  a  private  placement  brokered  by  another  broker.  The
broker’s claims are based on a placement agent agreement for a private placement it brokered in 2017, under which it alleges it is entitled to compensation
for the 2018 transactions. The Company believes it has defenses to all of the allegations and intends to vigorously defend itself in this matter.

NOTE 16:

LEGAL PROCEEDINGS

From time to time, the Company may be party to ordinary, routine litigation incidental to their business. The Company knows of no material, active or
pending legal proceedings against the Company, nor is the Company involved as a plaintiff in any material proceeding or pending litigation. There are no
proceedings in which any of the Company’s directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material
interest adverse to the Company’s interest.

NOTE 17:

RELATED PARTY TRANSACTIONS

The following table sets forth related party transaction expenses recorded during the respective periods:

Research and development
General and administrative
Total

For the Years Ended
December 31,

2019

2018

  $

  $

302,000    $
-     
302,000    $

138,000 
- 
138,000 

Sponsored Research Agreement with The Baylor College of Medicine (“BCM”). On November 16, 2018, in furtherance of the BCM License Agreement
and as contemplated by the terms thereof, the Company entered in a Sponsored Research Agreement (“SRA”) with BCM, which provided for the conduct
of research for the Company by credentialed personnel at BCM’s Center for Cell and Gene Therapy.

During the years ended December 31, 2019 and 2018, the Company incurred approximately $69,000 and $77,000, respectively, to BCM under the SRA.

Clinical Supply Agreement with BCM. On September 9, 2019, in furtherance of the BCM License Agreement and as contemplated by the terms thereof, the
Company entered in a Clinical Supply Agreement (“CSA”) with BCM, which provided for BCM to provide to the Company multi tumor antigen specific
products.

During the year ended December 31, 2019, the Company did not incur any expenses under the CSA.

F-24

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
Consulting  Agreement  with  Dr.  Juan  Vera.  On  October  19,  2018,  after  the  closing  of  the  Company’s  merger,  the  Company  entered  into  a  consulting
agreement with Dr. Juan Vera, a member of the Company’s board of directors, to serve as the Company’s Chief Development Officer. On September 1,
2019, Dr. Vera became an employee of the Company and his consulting agreement was terminated.

During the years ended December 31, 2019 and 2018, the Company incurred approximately $233,000 and $61,000, respectively, of expenses under Dr.
Vera’s consulting agreement.

NOTE 18:

INCOME TAXES

The Company has no income tax expense due to operating losses incurred for the years ended December 31, 2019 and 2018.

The effects of temporary differences that give rise to significant portions of the deferred tax assets as of December 31, 2019 and 2018 are as follows:

For the Years Ended 
December 31,

2019

2018

Deferred Tax Assets

Net Operating Loss Carryforward
Stock-Based Compensation
License Agreements
Research and Development
Charitable Contributions
Operating Lease Liability

Less:
Total Deferred Tax Assets

Valuation Allowance

Deferred Tax Liabilities

Fixed Assets

Total Deferred Tax Liabilities

  $

  $

17,166,000 
6,538,000 
177,000 
733,000 
9,000 
115,000 
24,738,000 
(24,632,000)  
106,000 

(106,000)  

- 

(106,000)  

Net Deferred Tax Assets/(Liabilities)

  $

- 

  $

13,596,000 
5,741,000 
206,000 
406,000 
3,000 
- 
19,952,000 
(19,952,000)
- 

- 
- 
- 

- 

The  Company  assesses  the  likelihood  that  deferred  tax  assets  will  be  realized.  To  the  extent  that  realization  is  not  likely,  a  valuation  allowance  is
established.  Based  upon  the  history  of  losses,  management  believes  that  it  is  more  likely  than  not  that  future  benefits  of  deferred  tax  assets  will  not  be
realized and has established a full valuation allowance for the years ended December 31, 2019 and 2018. The valuation allowance increased by $4.7 million
as of December 31, 2019. The Company has research and development tax credit carryforwards of $730,000 available to offset future federal income taxes.
The research and development tax credit carryforwards begin to expire in 2030.

The Company has approximately $73.8 million of federal and $47.4 million of state Net Operating Losses (“NOL”s) that may be available to offset future
taxable income, if any. The federal net operating loss carryforwards of $41.9 million, if not utilized, will expire between 2029 and 2037. The federal net
operating loss carryforwards of $31.9 million generated in 2018 and thereafter are subject to an 80% limitation on taxable income, do not expire and will
carry forward indefinitely. The state net operating loss carryforwards of $21.9 million, if not utilized, will begin to expire in 2035. The state net operating
loss  carryforwards  of  $25.5  million  generated  in  2018  and  thereafter  are  subject  to  an  80%  limitation  on  taxable  income,  do  not  expire  and  will  carry
forward indefinitely.

In accordance with Section 382 of the Internal Revenue code, the usage of the Company’s net operating loss carryforwards may be limited in the event of a
change in ownership. A full Section 382 analysis has not been prepared and NOLs could be subject to limitation under Section 382.

The Company’s income tax returns for 2015 to 2018 are still open and subject to audit. In addition, net operating losses arising from prior years are also
subject to examination at the time they are utilized in future years.

For the years ended December 31, 2019 and 2018, the expected tax expense (benefit) based on the U. S. federal statutory rate is reconciled with the actual
tax provision (benefit) as follows:

F-25

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
For the Years Ended 
December 31,

2019

2018

Percent of
Pretax Income/(Loss) 

Amount

Percent of
Pretax Income/(Loss) 

U.S. federal statutory rate
State taxes, net of federal benefit
Tax rate change
Permanent Differences
 - Non-deductible write-off of acquired R&D expenses
 - Change in fair value of derivative liabilities
 - Other permanent differences
Change in valuation allowance
Deferred true-up
Income tax provision/(benefit)

  $

(4,500,000)    
(600,000)    
665,000     

-     
(4,000)    
32,000     
4,681,000     
(274,000)    
-     

  $

21.00%  $
2.80%   
-3.10%   

0.00%   
0.02%   
-0.15%   
-21.85%   
1.28%   
0.00%  $

Amount
(31,071,000)    
(1,383,000)    
-     

24,369,000     
8,000     
4,000     
8,073,000     
-     
-     

21.00%
0.93%
0.00%

-16.47%
-0.01%
0.00%
-5.46%
0.00%
0.00%

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or
expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by
taxing authorities. As of December 31, 2019, and 2018, there were no unrecognized tax benefits. The Company recognizes accrued interest and penalties as
income tax expense. No amounts were accrued for the payment of interest and penalties at December 31, 2019 and 2018. The Company is currently not
aware of any issues under review that could result in significant payments, accruals or material deviation from its position in the next year.

NOTE 19:

SUBSEQUENT EVENT

Aspire Common Stock Purchase Agreement

On  February  28,  2020,  the  Company  entered  into  a  common  stock  purchase  agreement  (the  “Purchase  Agreement”)  with  Aspire  Capital  Fund,  LLC
(“Aspire  Capital”)  which  provides  that,  upon  the  terms  and  subject  to  the  conditions  and  limitations  set  forth  therein,  Aspire  Capital  is  committed  to
purchase  up  to  an  aggregate  of  $30.0  million  of  shares  of  the  Company’s  common  stock  over  the  30-month  term  of  the  Purchase  Agreement.  In
consideration for entering into the Purchase Agreement, concurrently with the execution of the Purchase Agreement, the Company issued to Aspire Capital
345,357  shares  of  the  Company’s  common  stock  (the  “Commitment  Shares”).  Under  the  Purchase  Agreement,  on  any  trading  day  selected  by  the
Company, the Company has the right, in its sole discretion, to present Aspire Capital with a purchase notice (each, a “Purchase Notice”), directing Aspire
Capital (as principal) to purchase up to 100,000 shares of the Company’s common stock per business day, up to $30.0 million of the Company’s common
stock in the aggregate at a per share price (the “Purchase Price”) equal to the lesser of:

•

•

the lowest sale price of the Company’s common stock on the purchase date; or

the arithmetic average of the three (3) lowest closing sale prices for the Company’s common stock during the ten (10) consecutive trading days ending
on the trading day immediately preceding the purchase date.

The Company and Aspire Capital also may mutually agree to increase the number of shares that may be sold to as much as an additional 2,000,000 shares
per business day.

In addition, on any date on which the Company submits a Purchase Notice to Aspire Capital in an amount equal to at least 100,000 shares, the Company
also has the right, in its sole discretion, to present Aspire Capital with a volume-weighted average price purchase notice (each, a “VWAP Purchase Notice”)
directing Aspire Capital to purchase an amount of stock equal to up to 30% of the aggregate shares of the Company’s common stock traded on its principal
market on the next trading day (the “VWAP Purchase Date”), subject to a maximum number of shares the Company may determine. The purchase price per
share  pursuant  to  such  VWAP  Purchase  Notice  is  generally  97%  of  the  volume-weighted  average  price  for  the  Company’s  common  stock  traded  on  its
principal market on the VWAP Purchase Date.

F-26

 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
      
  
   
      
  
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
The Purchase Price will be adjusted for any reorganization, recapitalization, non-cash dividend, stock split, or other similar transaction occurring during the
period(s) used to compute the Purchase Price. The Company may deliver multiple Purchase Notices and VWAP Purchase Notices to Aspire Capital from
time to time during the term of the Purchase Agreement, so long as the most recent purchase has been completed.

The Purchase Agreement provides that the Company and Aspire Capital shall not effect any sales under the Purchase Agreement on any purchase date
where  the  closing  sale  price  of  the  Company’s  common  stock  is  less  than  $0.25.  There  are  no  trading  volume  requirements  or  restrictions  under  the
Purchase Agreement, and the Company will control the timing and amount of sales of the Company’s common stock to Aspire Capital. Aspire Capital has
no right to require any sales by the Company, but is obligated to make purchases from the Company as directed by the Company in accordance with the
Purchase Agreement. There are no limitations on use of proceeds, financial or business covenants, restrictions on future fundings, rights of first refusal,
participation rights, penalties or liquidated damages in the Purchase Agreement. The Purchase Agreement may be terminated by the Company at any time,
at its discretion, without any cost to the Company. Aspire Capital has agreed that neither it nor any of its agents, representatives and affiliates shall engage
in any direct or indirect short-selling or hedging of the Company’s common stock during any time prior to the termination of the Purchase Agreement. Any
proceeds from the Company receives under the Purchase Agreement are expected to be used for working capital and general corporate purposes.

The  Purchase  Agreement  provides  that  the  number  of  shares  that  may  be  sold  pursuant  to  the  Purchase  Agreement  will  be  limited  to  9,232,814  shares,
including the Commitment Shares, or the Exchange Cap, which represents 19.99% of the Company’s outstanding shares of Common Stock as of February
28, 2020, unless stockholder approval is obtained to issue more than 19.99%. This limitation will not apply if, at any time the Exchange Cap is reached and
at all times thereafter, the average price paid for all shares issued under the Purchase Agreement is equal to or greater than $2.41, which was the Closing
Sale Price immediately preceding the execution of the Purchase Agreement. The Company is not required or permitted to issue any shares of Common
Stock under the Purchase Agreement if such issuance would breach its obligations under the rules or regulations of The Nasdaq Global Market.

Concurrently with entering into the Purchase Agreement, the Company also entered into a registration rights agreement with Aspire Capital, pursuant to
which  the  Company  filed  with  the  SEC  a  prospectus  supplement  to  the  Company’s  effective  shelf  registration  statement  on  Form  S-3  (File  No.  333-
232122) registering all of the shares of common stock that may be offered to Aspire Capital from time to time, including the Commitment Shares.

F-27

 
 
 
 
 
 
 
DESCRIPTION OF MARKER THERAPEUTICS, INC. COMMON STOCK

The following descriptions of the common stock of Marker Therapeutics, Inc., or the Company, Delaware law and certain provisions of the Company’s
certificate of incorporation and bylaws are summaries. These summaries are qualified in the entirety by reference to the provisions of the Delaware General
Corporation Law, or the DGCL, and the complete text of the Company’s certificate of incorporation and bylaws, which are incorporated by reference as
Exhibits 3.1 and 3.2, respectively, of the Company’s Annual Report on Form 10-K to which this description is also an exhibit.

Authorized Capital Stock

The certificate of incorporation authorizes the Company to issue up to 150,000,000 shares of common stock, $0.001 par value per share, and 5,000,000
shares of preferred stock, $0.001 par value per share. The Company’s board of directors may establish the rights and preferences of the preferred stock
from time to time.

Exhibit 4.25

Common Stock

Voting Rights

Holders of the Company’s common stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders and do not have
cumulative voting rights. As a result, the holders of a plurality of the shares of common stock entitled to vote in any election of directors can elect all of the
directors standing for election, if they should so choose. All other matters to be voted on by the Company’s stockholders must be approved by a majority of
the votes cast on the matter unless otherwise provided by law, the certificate of incorporation or the bylaws of the Company.

Dividends

Holders  of  common  stock  are  entitled  to  receive  ratably  any  dividends  as  may  be  declared  by  the  Company’s  board  of  directors,  subject  to  any

preferential dividend rights of any series of preferred stock that the board of directors may designate and issue in the future.

Liquidation

In the event of the liquidation, dissolution or winding up of the Company, the holders of common stock are entitled to receive ratably the net assets
available for distribution to stockholders after the payment of all debts and other liabilities and subject to the prior rights of any outstanding preferred stock.

Rights and Preferences

Holders  of  common  stock  have  no  preemptive,  subscription,  redemption  or  conversion  rights.  There  are  no  redemption  or  sinking  fund  provisions
applicable to the common stock. The rights, preferences and privileges of holders of common stock are subject to and may be adversely affected by the
rights of the holders of shares of any series of preferred stock that the board of directors may designate and issue in the future.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Anti-Takeover Provisions

Section 203 of the Delaware DGCL

The  Company  is  subject  to  Section  203  of  the  DGCL,  or  Section  203,  which  prohibits  a  Delaware  corporation  from  engaging  in  any  business
combination  with  any  interested  stockholder  for  a  period  of  three  years  after  the  date  that  such  stockholder  became  an  interested  stockholder,  with  the
following exceptions:

 ·

 ·

 ·

before such date, the board of directors of the corporation approved either the business combination or the transaction that resulted in the
stockholder becoming an interested stockholder;

upon completion of the transaction that resulted in the stockholder becoming an interested stockholder, the interested stockholder owned at least
85% of the voting stock of the corporation outstanding at the time the transaction began, excluding for purposes of determining the voting stock
outstanding, but not the outstanding voting stock owned by the interested stockholder, those shares owned (i) by persons who are directors and
also officers and (ii) employee stock plans in which employee participants do not have the right to determine confidentially whether shares held
subject to the plan will be tendered in a tender or exchange offer; or 

on  or  after  such  date,  the  business  combination  is  approved  by  the  board  of  directors  and  authorized  at  an  annual  or  special  meeting  of  the
stockholders,  and  not  by  written  consent,  by  the  affirmative  vote  of  at  least  66  2/3%  of  the  outstanding  voting  stock  that  is  not  owned  by  the
interested stockholder.

In general, Section 203 defines a "business combination" to include the following:

 ·

 ·

 ·

 ·

 ·

any merger or consolidation involving the corporation and the interested stockholder; 

any sale, transfer, pledge or other disposition of 10% or more of the assets of the corporation involving the interested stockholder; 

subject  to  certain  exceptions,  any  transaction  that  results  in  the  issuance  or  transfer  by  the  corporation  of  any  stock  of  the  corporation  to  the
interested stockholder; 

any  transaction  involving  the  corporation  that  has  the  effect  of  increasing  the  proportionate  share  of  the  stock  or  any  class  or  series  of  the
corporation beneficially owned by the interested stockholder; or 

the receipt by the interested stockholder of the benefit of any loans, advances, guarantees, pledges or other financial benefits by or through the
corporation.

In general, Section 203 defines an "interested stockholder" as an entity or person who, together with the person's affiliates and associates, beneficially
owns, or within three years prior to the time of determination of interested stockholder status did own, 15% or more of the outstanding voting stock of the
corporation.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Certificate of Incorporation and Bylaws

Because the Company’s stockholders do not have cumulative voting rights, stockholders holding a plurality of the shares of the Company’s common
stock outstanding will be able to elect all of the Company’s directors. The bylaws also provide that directors may be removed by the stockholders upon the
vote of a majority of the shares entitled to vote an election of directors, and if a director was elected by a voting group of stockholders, only stockholders
from that voting group may vote to remove such director, and such vacancy may be filled only by the stockholders of that voting group. Furthermore, the
authorized number of directors may be changed only by resolution of the board of directors, and vacancies and newly created directorships on the board of
directors may, except as otherwise required by law or determined by the board, only be filled by a majority vote of the directors then serving on the board,
even though less than a quorum.

The  bylaws  provide  that  only  a  majority  of  the  authorized  directors  on  the  Company’s  board  of  directors,  the  chairman  of  the  board  or  the  chief
executive  officer  to  call  a  special  meeting  of  stockholders.  The  bylaws  also  provide  that  stockholders  seeking  to  present  proposals  before  a  meeting  of
stockholders  to  nominate  candidates  for  election  as  directors  at  a  meeting  of  stockholders  must  provide  timely  advance  notice  in  writing,  and  specify
requirements as to the form and content of a stockholder's notice.

The combination of these provisions may make it more difficult for the Company’s existing stockholders to replace the board of directors as well as for
another party to obtain control of the Company by replacing the board of directors. Since the board of directors has the power to retain and discharge the
Company’s  officers,  these  provisions  could  also  make  it  more  difficult  for  existing  stockholders  or  another  party  to  effect  a  change  in  management.  In
addition, the authorization of undesignated preferred stock makes it possible for the board of directors to issue preferred stock with voting or other rights or
preferences that could impede the success of any attempt to change control of the Company.

These provisions are intended to enhance the likelihood of continued stability in the composition of the Company’s board of directors and its policies
and to discourage coercive takeover practices and inadequate takeover bids. These provisions are also designed to reduce the Company’s vulnerability to
hostile takeovers and to discourage certain tactics that may be used in proxy fights. However, such provisions could have the effect of discouraging others
from  making  tender  offers  for  the  Company’s  shares  and  may  have  the  effect  of  delaying  changes  in  control  or  management  of  the  Company.  As  a
consequence, these provisions may also inhibit fluctuations in the market price of the Company’s stock that could result from actual or rumored takeover
attempts. The Company believes that the benefits of these provisions, including increased protection of the potential ability to negotiate with the proponent
of an unfriendly or unsolicited proposal to acquire or restructure the Company, outweigh the disadvantages of discouraging takeover proposals, because
negotiation of takeover proposals could result in an improvement of their terms.

Transfer Agent and Registrar

The transfer agent and registrar for the Company’s common stock is American Stock Transfer & Trust Company, LLC. The transfer agent’s address is

6201 15th Avenue, Brooklyn, New York 11219.

Listing on Nasdaq

The common stock is listed on the Nasdaq Capital Market under the symbol “MRKR.”

 
 
 
 
 
 
 
 
 
 
 
 
 
 
SUBSIDIARIES

Exhibit 21.1

Marker Cell Therapy, Inc.

GeneMax Pharmaceuticals, Inc.

GeneMax Pharmaceuticals Canada, Inc.

 
 
 
 
 
 
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We  consent  to  the  incorporation  by  reference  in  the  Registration  Statement  of  Marker  Therapeutics,  Inc.  on  Form  S-3,  File  No.  333-215258,  No.  333-
220538 and No. 333-228059 and on Form S-8 File No. 333-223900 and No. 333-228056 of our report dated March 12, 2020, with respect to our audits of
the consolidated financial statements of Marker Therapeutics, Inc. as of December 31, 2019 and 2018 and for the two years in the period ended December
31,  2019  and  our  report  dated  March  12,  2020  with  respect  to  our  audit  of  the  effectiveness  of  internal  control  over  financial  reporting  of  Marker
Therapeutics, Inc. as of December 31, 2019, which reports are included in this Annual Report on Form 10-K of Marker Therapeutics, Inc. for the year
ended December 31, 2019.

Exhibit 23.1

/s/ Marcum LLP

Marcum LLP
New York, NY
March 12, 2020

 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO SECTION 302 OF SARBANES-OXLEY ACT OF 2002

Exhibit 31.1

I, Peter L. Hoang, certify that:

1.       I have reviewed this Annual Report on Form 10-K of Marker Therapeutics, Inc.;

2.       Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.       Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.       The registrant’s other certifying officer(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 provide reasonable assurances regarding the reliability of financial reporting in 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;

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 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 12, 2020

/s/ Peter L. Hoang
By:
Peter L Hoang
Title: Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO SECTION 302 OF SARBANES-OXLEY ACT OF 2002

Exhibit 31.2

I, Anthony Kim, certify that:

1.       I have reviewed this Annual Report on Form 10-K of Marker Therapeutics, Inc.;

2.       Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.       Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.       The registrant’s other certifying officer(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 provide reasonable assurances regarding the reliability of financial reporting in 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;

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 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 12, 2020

/s/ Anthony Kim
By:
Anthony Kim
Title: Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. Section 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Marker Therapeutics, Inc. (the “Company”) on Form 10-K for the period ended December 31, 2019 as filed
with the Securities and Exchange Commission on the date hereof (the “Report”), I, Peter L. Hoang, Principal 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:

(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 this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 12, 2020

/s/ Peter L. Hoang
Peter L. Hoang
Chief Executive Officer  

 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. Section 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In connection with the Annual Report of Marker Therapeutics, Inc. (the “Company”) on Form 10-K for the period ended December 31, 2019 as filed
with the Securities and Exchange Commission on the date hereof (the “Report”), I, Anthony Kim, Principal 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:

(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 this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 12, 2020

/s/ Anthony Kim
Anthony Kim
Chief Financial Officer