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Oyster Point Pharma Inc

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FY2020 Annual Report · Oyster Point Pharma Inc
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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 10-K

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

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

For the fiscal year ended December 31, 2020

OR

For the transition period from _____________ to ____________

Commission File Number: 001-39112
______________________________________

OYSTER POINT PHARMA, INC.

(Exact Name of Registrant as Specified in its Charter)
______________________________________

Delaware
(State or other jurisdiction of
incorporation or organization)
202 Carnegie Center, Suite 109 Princeton, New Jersey
(Address of principal executive offices)

81-1030955

(I.R.S. Employer
Identification No.)

08540
(Zip Code)

Registrant’s telephone number, including area code: (609) 382-9032

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

Title of each class
Common stock, par value $0.001

Trading
Symbol(s)
OYST

Name of each exchange on which registered

Nasdaq Global Select Market

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

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

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

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

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this

chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).     Yes  ☒    No  ☐
Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  smaller  reporting  company,  or  an  emerging  growth  company.  See  the
definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer
Non-accelerated filer

☐ Accelerated filer
☒ Smaller reporting company

☐ Emerging growth company
☒

☒

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

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

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting

under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

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

As  of  the  last  business  day  of  the  most  recently  completed  second  fiscal  quarter,  the  aggregate  market  value  of  the  voting  stock  and  non-voting  common  stock  held  by  non-affiliates  of  the
registrant was approximately $319.8 million based on the closing sale prices of such shares as reported on the NASDAQ Global Select Market.
As of February 1, 2021, the registrant had 25,909,694 shares of common stock, $0.001 par value per share, outstanding.

Portions of the registrant’s definitive Proxy Statement relating to the 2021 Annual Meeting of Stockholders are incorporated herein by reference in Part III of this Annual Report on

Form 10-K to the extent stated herein. The proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant’s fiscal year ended December 31, 2020.

DOCUMENTS INCORPORATED BY REFERENCE

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Item 1.

Item 1A.

Item 1B.

Item 2.

Item 3.

Item 4.

Item 5.
Item 6.
Item 7.

Item 7A.

Item 8.

Item 9.

Item 9A.

Item 9B.

Item 10.

Item 11.

Item 12.

Item 13.

Item 14.

Item 15.

Item 16.

Business

Risk Factors

Unresolved Staff Comments

Properties

Legal Proceedings

Mine Safety Disclosures

Table of Contents

PART I.

PART II.

Market for Registrant’s Common Equity, Related Stockholders Matters and Issuer Purchases of Equity Securities
Selected Financial Data
Management’s Discussion and Analysis of Financial Condition and Results of Operations

Quantitative and Qualitative Disclosures About Market Risk

Financial Statements and Supplementary Data

Changes in and Disagreements with Accountants on Accounting and Financial Disclosures

Controls and Procedures

Other Information

Directors, Executive Officers and Corporate Governance

Executive Compensation

PART III.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholders Matters

Certain Relationships and Related Transactions, and Director Independence

Principal Accounting Fees and Services

Financial Statements, Schedules, Exhibits

Form 10-K Summary

Signatures

PART IV.

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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as
amended, and Section 21E of the Securities Exchange Act of 1934, as amended, or Exchange Act. All statements other than statements of historical facts
contained in this Annual Report on Form 10-K, including statements regarding the Company's future results of operations and financial position, business
strategy, product candidates, planned preclinical studies and clinical trials, results of clinical trials, research and development costs, regulatory approvals,
timing and likelihood of success, as well as plans and objectives of management for future operations, are forward-looking statements. These statements
involve known and unknown risks, uncertainties and other important factors that are in some cases beyond the Company's control and may cause its actual
results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by the forward-
looking statements.

In some cases, such forward-looking statements by terms such as “may,” “will,” “should,” “would,” “expect,” “plan,” “anticipate,” “could,”
“intend,” “target,” “project,” “contemplate,” “believe,” “estimate,” “predict,” “potential” or “continue” or the negative of these terms or other similar
expressions. Forward-looking statements contained in this Annual Report on Form 10-K include, but are not limited to, statements about:

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the likelihood of the Company's clinical trials demonstrating safety and efficacy of its product candidates, and other positive results;
the timing of initiation of the Company's future clinical trials, and the reporting of data from completed, current and future clinical trials and
preclinical studies;
plans relating to the clinical development of the Company's product candidates, including the size, number and disease areas to be evaluated;
the size of the market opportunity and prevalence of dry eye disease for the Company's product candidates;
plans relating to commercializing the Company's product candidates, if approved, including the geographic areas of focus and sales strategy;
the success of competing therapies that are or may become available;
the Company's estimates of the number of patients in the United States who suffer from dry eye disease and the number of patients that will enroll
in its clinical trials;
the beneficial characteristics, safety, efficacy and therapeutic effects of the Company's product candidates;
the timing, likelihood or scope of regulatory filings and approval for its product candidates;
the Company's ability to obtain and maintain regulatory approval of its product candidates;
the Company's plans relating to the further development and manufacturing of its product candidates, including additional indications for which it
may pursue;
the expected potential benefits of strategic collaborations with third parties and the Company's ability to attract collaborators with development,
regulatory and commercialization expertise;
existing regulations and regulatory developments in the United States and other jurisdictions;
the Company's plans and ability to obtain or protect intellectual property rights, including extensions of existing patent terms where available;
continued reliance on third parties to conduct additional clinical trials of the Company's product candidates, and for the manufacture and supply of
product candidates, components for preclinical studies and clinical trials and products and components for commercialization of any approved
products;
the need to hire additional personnel, and the Company's ability to attract and retain such personnel;
the potential effects of the novel strain coronavirus, or SARS-CoV-2 virus pandemic, on business, operations and clinical development timelines
and plans;
the accuracy of estimates regarding expenses, future revenue, capital requirements and needs for additional financing;
the Company's financial performance;
the sufficiency of existing capital resources to fund future operating expenses and capital expenditure requirements;
expectations regarding the period during which the Company will qualify as an emerging growth company under the JOBS Act; and
the Company's anticipated use of its existing resources and proceeds from the initial and follow-on public offering.

The Company has based these forward-looking statements largely on its current expectations and projections about its business, the industry in which
it  operates  and  financial  trends  that  it  believes  may  affect  business,  financial  condition,  results  of  operations  and  growth  prospects,  and  these  forward-
looking statements are not guarantees of future performance or development. These forward-looking statements speak only as of the date of this Annual
Report on Form 10-K and are subject to a number of risks, uncertainties and assumptions described in the section titled “Risk Factors” and elsewhere in
this Annual Report on Form 10-K. Because forward-looking statements are inherently subject to risks and uncertainties, some of which cannot be predicted
or quantified, these forward-looking

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statements should not be relied on as predictions of future events. The events and circumstances reflected in the Company's forward-looking statements
may  not  be  achieved  or  occur  and  actual  results  could  differ  materially  from  those  projected  in  the  forward-looking  statements.  Except  as  required  by
applicable law, the Company does not plan to publicly update or revise any forward-looking statements after the date of this Annual Report on Form 10-K,
whether as a result of any new information, future events or otherwise.

In addition, statements that “the Company believes” and similar statements reflect its beliefs and opinions on the relevant subject. These statements are
based upon information available to the Company as of the date of this Annual Report on Form 10-K, and while the Company believes such information
forms a reasonable basis for such statements, such information may be limited or incomplete, and its statements should not be read to indicate that it has
conducted an exhaustive inquiry into, or review of, all potentially available relevant information. These statements are inherently uncertain and investors
are cautioned not to unduly rely upon these statements.

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ITEM 1. BUSINESS

Overview

PART I

Oyster  Point  Pharma,  Inc.  (the  Company)  is  a  clinical-stage  biopharmaceutical  company  focused  on  the  discovery,  development  and
commercialization of first-in-class pharmaceutical therapies to treat ocular surface diseases. The Company's lead product candidate OC-01 (varenicline)
nasal spray, a highly selective nicotinic acetylcholine receptor (nAChR) agonist, is being developed as a nasal spray to treat the signs and symptoms of dry
eye  disease.  OC-01  (varenicline)  nasal  spray's  novel  mechanism  of  action  is  designed  to  re-establish  tear  film  homeostasis  by  activating  the  trigeminal
parasympathetic pathway and stimulating the glands and cells responsible for natural tear film production. The Company has identified several additional
indications, including some outside of ophthalmology, where this approach could provide a meaningful therapeutic benefit to patients.

On December 17, 2020, based on the safety and efficacy results from the Phase 2 MYSTIC, Phase 2b ONSET-1, and Phase 3 ONSET-2 clinical
trials  in  over  1,000  subjects  with  dry  eye  disease,  the  Company  submitted  a  505(b)(2)  New  Drug  Application  (NDA)  to  the  U.S.  Food  and  Drug
Administration  (FDA)  for  OC-01  (varenicline)  nasal  spray  for  the  treatment  of  signs  and  symptoms  of  dry  eye  disease.  The  MYSTIC,  ONSET-1  and
ONSET-2 clinical trials showed statistically significant improvements in Schirmer’s Score (an objective, reproducible, and quantifiable measure of natural
tear film production), as compared to control, which was the primary endpoint in all studies. Key secondary endpoints in ONSET-1 and ONSET-2 included
change  from  baseline  in  symptoms  as  assessed  by  eye  dryness  score.  In  both  of  these  pivotal  studies,  there  was  statistically  or  nominally  statistically
significant improvement in symptom scores at Day 28, and in ONSET-2 as early as Day 14, as compared to control. All doses studied in the clinical trial
program were well-tolerated with no serious drug related adverse events.

In addition, on November 30, 2020, the Company submitted to the FDA a protocol to initiate a clinical study in adult patients with neurotrophic
keratopathy  (NK),  a  degenerative  disease  characterized  by  decreased  corneal  sensitivity  and  poor  corneal  healing.  The  submission  was  made  to  the
Company’s Investigational New Drug (IND) application for OC-01 (varenicline) nasal spray in dry eye disease. NK is the second of a number of important
potential indications the Company is evaluating for studying OC-01 (varenicline) nasal spray, illustrating the Company's commitment to treating unmet
needs related to ocular surface diseases. Enrollment of the first patient in the OLYMPIA Phase 2 study in NK is planned for the first half of 2021.

Strategy

The  Company's  goal  is  to  transform  the  treatment  of  dry  eye  disease  and  other  ocular  surface  diseases  by  developing  a  broad  portfolio  of
innovative  therapies  that  target  significant  unmet  medical  needs.  The  Company  intends  to  achieve  this  goal  by  pursuing  the  following  key  strategic
objectives:

• Completing  development  and  obtaining  approval  of  OC-01  (varenicline)  nasal  spray  for  the  treatment  of  dry  eye  disease.  OC-01
(varenicline) nasal spray demonstrated statistically significant improvements (as compared to placebo) in signs of dry eye disease in the MYSTIC,
ONSET-1  and  ONSET-2  randomized,  controlled  clinical  trials.  In  the  ONSET-1  and  ONSET-2  trials,  there  was  statistically  or  nominally
statistically significant improvement in symptom scores at Day 28, and in ONSET-2 as early as Day 14, as compared to placebo. The Company is
not  aware  of  another  therapy  that  has  shown  statistically  significant  improvements  in  both  signs  and  symptoms  of  dry  eye  disease  in  multiple
registrational clinical trials. However, to date the Company's trials have been designed as randomized, masked, placebo-controlled clinical trials
and, as such, the Company has not tested OC-01 (varenicline) nasal spray head-to-head with any other products or therapies, nor is it aware of any
head-to-head results indicating that such other products or therapies could not have shown similar results. On December 17, 2020, based on the
safety and efficacy results from the conducted clinical trials, the Company submitted a 505(b)(2) NDA to the FDA for OC-01 (varenicline) nasal
spray for the treatment of signs and symptoms of dry eye disease.

•

Establishing  specialty  sales  organization  to  commercialize  OC-01  (varenicline)  nasal  spray  in  the  United  States.  If  OC-01  (varenicline)
nasal spray is approved for the treatment of the signs and symptoms of dry eye disease, the Company intends to commercialize its lead product
candidate  by  deploying  a  specialty  sales  force  at  launch  of  approximately  150-200  field  representatives  targeting  the  top-prescribing
ophthalmologists and optometrists in the United States. Given the importance of increasing awareness and educating patients with dry eye disease,
the  Company  also  anticipates  deploying  focused  direct-to-consumer  marketing  campaigns  for  OC-01  (varenicline)  nasal  spray.  The  Company
anticipates that this sales organization could also support the commercialization of additional product candidates treating ocular diseases.

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• Maximizing value of OC-01 (varenicline) nasal spray and the Company's other product candidates outside the United States. With more
than  300  million  additional  dry  eye  disease  patients  outside  of  the  United  States,  the  Company  believes  there  is  a  significant  commercial
opportunity for its product candidates internationally. To address these markets, it may seek one or more partners with regional capabilities and
infrastructure  to  support  and  potentially  accelerate  the  clinical  development  and  commercialization  of  the  Company's  product  candidates,  if
approved, in such geographies.

• Developing  OC-01  (varenicline)  nasal  spray  for  additional  indications  associated  with  and  beyond  dry  eye  disease.  Based  on  the
fundamental role of natural tear film in ocular surface health, the Company plans to pursue development of OC-01 (varenicline) nasal spray in
other  indications  where  this  equilibrium  is  disturbed.  First,  the  Company  submitted  to  the  FDA  a  protocol  to  initiate  a  clinical  study  in  adult
patients  with  NK,  a  degenerative  disease  resulting  from  a  loss  of  corneal  sensation,  which  causes  progressive  damage  to  the  top  layer  of  the
cornea.  As  natural  tear  film  contains  a  myriad  of  beneficial  components,  including  endogenous  growth  factors,  proteins  and  antibodies,  the
Company believes that its product candidate could be beneficial in improving the health of the cornea in these patients. A second population of
potential  clinical  benefit  is  in  subjects  with  dry  eye  disease  associated  with  contact  lens  intolerance.  In  addition,  based  on  the  unique
characteristics of this product candidate, the Company sees the potential for use in patients that are preparing for refractive surgery where there is
often an underlying dry eye condition that could impact refraction and ultimately patient satisfaction and quality of life post-surgery.

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Leveraging the capabilities of the Company's experienced discovery and development team and its nAChR domain expertise to continue
expanding pipeline of product candidates. The Company has studied a second nAChR agonist product candidate OC-02 (simpinicline) in two
Phase  2b  clinical  trials  for  dry  eye  disease.  The  Company  has  identified  several  indications,  other  than  dry  eye  disease,  where  it  believes  this
product candidate has the potential to provide a meaningful benefit to patients. In certain indications, the Company believes OC-02 could advance
directly into a Phase 2 proof of concept study, supported by preclinical and clinical data that the Company and others have generated. However,
the Company cannot guarantee that the FDA will permit it to advance OC-02 into a Phase 2 proof of concept study nor can it guarantee that the
FDA will grant marketing approval to OC-02 for the treatment of any indication. Beyond OC-02, the Company plans to continue its efforts to
identify and develop additional product candidates.

Selectively  evaluating  external  opportunities  to  expand  the  scope  of  the  Company's  pipeline  or  product  offerings.  The  Company  may
pursue collaboration, acquisition or in-licensing of product candidates, particularly in its core disease area of ocular surface diseases.

Dry Eye Disease Overview

Dry  eye  disease  is  a  multifactorial,  age-related  chronic  progressive  disease  of  the  ocular  surface  resulting  in  pain,  visual  impairment,  tear  film
hyperosmolarity and instability, and inflammation. Patients with dry eye disease are also more susceptible to eye infections and damage to the surface of
the eye (cornea). Dry eye disease is characterized by a reduction in tear volume, rapid breakup of the tear film, or an increase in the evaporative properties
of the tear film layer. It can affect daily life, including reading and driving at night and has been associated with depression and migraines. Dry eye disease
can also limit patients’ ability to tolerate contact lenses and can impact patient satisfaction with post-op cataract and refractive patients.

As illustrated below, the Lacrimal Functional Unit (LFU), which is controlled by the parasympathetic nervous system, is comprised of Meibomian
glands,  lacrimal  glands,  and  goblet  cells  that  are  responsible  for  producing  the  three  layers  that  comprise  healthy  tear  film.  The  National  Eye  Institute
defines healthy tear film as “a complex mixture of fatty oils, water, mucus, and more than 1,500 different proteins that keep the surface of the eye smooth
and  protected  from  the  environment,  irritants,  and  infectious  pathogens.”  The  outermost  layer  of  tear  film  is  a  lipid  layer  produced  by  the  Meibomian
glands that keeps tear film from evaporating too quickly. The lacrimal glands produce the aqueous layer, which comprises the bulk of tear volume and flow.
This middle layer is not just water – it contains thousands of proteins, enzymes, antibodies and growth factors that are cytoprotective, anti-inflammatory,
and anti-microbial. The aqueous layer nourishes the cornea and the conjunctiva, the mucous membrane that covers the entire front of the eye and the inside
of the eyelids. Finally, the innermost mucin layer is produced by goblet cells and binds water from the aqueous layer to ensure that the eye remains wet.
The LFU receives stimulus from the trigeminal nerve, which has sensory nerve endings in the nasal cavity.

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LFU dysfunction leads to the loss of tear film homeostasis and can ultimately lead to the cycle of chronic dry eye disease. Animal models of dry
eye disease have consistently shown that disrupting the parasympathetic input to the lacrimal gland causes decrease in tear film production resulting in a
corresponding  increase  in  corneal  fluorescein  staining  and  inflammatory  markers.  Re-establishment  of  tear  film  production  normalizes  staining  and
inflammatory  markers.  Chronic  disruption  and  instability  of  the  tear  film  results  in  irritation,  inflammation,  and  ultimately  cellular  damage.  Chronic
symptoms of dry eye disease include a scratchy sensation (foreign body sensation), stinging or burning, episodes of excess tearing that follow periods of
dryness,  discharge,  pain,  and  redness  in  the  eye.  In  addition,  patients  with  dry  eye  often  experience  blurred  vision  as  the  cornea  and  the  tear  film  are
responsible for 65%-75% of the eye’s focusing power. Approved prescription treatments for dry eye disease, as well as therapies in clinical development,
target inflammation further down the dry eye disease continuum. The Company believes these therapies have only been studied in patients with moderate
to  severe  dry  eye  disease  and  do  not  address  the  loss  of  tear  film  homeostasis,  the  fundamental  characteristic  of  dry  eye  disease.  The  Company's  lead
product candidate OC-01 (varenicline) nasal spray is designed to stimulate the LFU to produce natural tear film, re-establish tear film homeostasis and
improve the signs and symptoms of patients with dry eye disease.

Market opportunity in dry eye disease

Dry eye disease is highly prevalent and growing, affecting more than 340 million people globally based on the studies conducted in 2016. In the
United  States,  dry  eye  disease  affects  an  estimated  14.5%  of  the  adult  population,  or  34  million  adults,  resulting  in  greater  than  $55  billion  in  annual
indirect  costs,  such  as  reductions  in  productivity.  Prevalence  of  dry  eye  disease  continues  to  grow  due  to  an  aging  population,  increase  in  autoimmune
diseases, contact lens wear and digital screen time. Although dry eye disease is one of the most common reasons people visit eye care practitioners (ECPs)
in the United States, it is estimated that only 16 million adults have been diagnosed with dry eye disease by an ECP, which the Company believes is due in
part to lack of education and insufficient awareness on the part of the patient.

Despite  the  number  of  patients  diagnosed  with  dry  eye  disease,  the  Company  estimates  that  only  7  million  patients  have  started  a  prescription
treatment regimen which the Company believes is based at least in part on a lack of treatment options that are suitable for chronic use. In a survey the
Company commissioned in June 2017 (the ECP Survey) ECPs were generally neutral or dissatisfied with their treatment options for patients with dry eye
disease. The ECP Survey was conducted by means of a distributed questionnaire to 150 respondent ECPs who specialize primarily in ophthalmology or
optometry, are board-certified or

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board-eligible,  manage  at  least  40  unique  patients  per  month  with  dry  eye  disease  and  are  familiar  with,  or  prescribe,  currently  available  prescription
therapies. In the ECP Survey, the Company asked ECPs to select whether they completely disagreed, were neutral or completely agreed with the statement
that they “can successfully treat all dry eye disease patients with currently available options.” Approximately 40% of ECPs responded that they completely
disagreed with the statement, approximately 50% responded that they were neutral and only 10% responded that they completely agreed. Similarly, the top
clinical reasons patients discontinued therapy were insufficient symptom improvement, side effects, and delayed onset of action. Medication cost was also a
factor in discontinuing therapy. However, in another survey, conducted among the patients who had discontinued Restasis  due to costs, 72% stated they
would have been willing to pay the same price if the medication had worked better. The Company believes the results in the survey reflect why only 2
million patients are on a prescription therapy at any given time. Despite the small percentage of dry eye disease patients on prescription therapy, Restasis
(marketed by Allergan) had U.S. sales in 2019 of $1.2 billion.

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Current treatment options and their limitations

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Dry eye disease is primarily treated with a variety of over-the-counter eye drops, often referred to as “artificial tears,” and four FDA-approved
prescription  eye  drop  therapies:  Restasis ,  Xiidra   (marketed  by  Novartis),  Cequa™  (marketed  by  Sun  Pharma)  and  Eysuvis™  (marketed  by  Kala
Pharmaceuticals). Artificial tears are intended to supplement insufficient tear production or improve tear film instability but are primarily saline-based and
provide  only  temporary  relief.  Restasis   and  Cequa™,  both  calcineurin  inhibitor  immunosuppressants,  and  Xiidra ,  a  lymphocyte  function-associated
antigen-1  (LFA-1)  antagonist  which  has  been  approved  for  the  treatment  of  the  signs  and  symptoms  of  dry  eye  disease,  address  chronic  inflammation
associated  with  dry  eye  disease.  Eysuvis™,  a  corticosteroid  which  has  been  approved  for  the  short-term  (up  to  two  weeks)  treatment  of  the  signs  and
symptoms of dry eye disease, addresses acute inflammation. Other products used by patients suffering from dry eye disease include ointments, gels, warm
compresses, omega-3 fatty acid supplements and a number of medical devices. Unfortunately, all currently approved treatment options for dry eye disease
have significant limitations, which include:

®

®

• Mechanisms of action only address inflammation. Currently approved therapies only target inflammation for moderate to severe dry eye disease;
no approved pharmaceutical products replicate natural tear film, which is highly complex in composition. As these prescription therapies fail to
address  the  fundamental  characteristic  of  dry  eye  disease,  the  loss  of  tear  film  homeostasis,  the  Company  estimates  that  75%  of  patients  still
require over-the-counter therapies to supplement their treatment.

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•

Slow  onset  of  action.  Based  on  data  reported  from  clinical  trials,  currently  available  treatments  can  take  between  three  to  six  months  to
demonstrate a significant effect in clinical signs. The Company believes this delayed onset of action may hinder compliance and in turn may limit
the benefit that patients derive from such treatments.

Tolerability and compliance issues.  Currently  approved  pharmaceutical  therapies  for  dry  eye  disease  are  typically  administered  in  an  eye-drop
formulation and are commonly associated with ocular burning, reduced visual acuity and bad taste after application. The effective use of eye drops
can  be  challenging  for  some  patients  and  may  result  in  reduced  compliance.  Corticosteroids  are  limited  based  on  known  complications  of
glaucoma and damage to the optic nerve as well as delayed wound healing of the cornea.

To  address  these  limitations  and  the  high  unmet  need  expressed  by  patients,  ECPs  and  payors,  the  Company  has  been  developing  OC-01
(varenicline) nasal spray, which it believes, if approved, has the potential to become the new standard of care for dry eye disease. However, there is no
guarantee that it will provide results comparable to existing treatments. OC-01 (varenicline) nasal spray’s highly differentiated mechanism of action, as
shown in preclinical and clinical studies, is designed to re-establish tear film homeostasis, addressing the fundamental disease process, regardless of stage
of  disease  or  underlying  cause.  The  Company  is  not  aware  of  any  other  drug  companies  focused  on  activating  the  trigeminal  parasympathetic  pathway
(TPP) and stimulating the LFU to increase tear production. OC-01 (varenicline) nasal spray has demonstrated rapid onset of action to significantly improve
signs and symptoms in the same patient population within a single registrational clinical trial. Furthermore, the novel delivery of OC-01 (varenicline) in a
nasal spray spares the ocular surface and contributes to a favorable tolerability profile. To date, there have been no reports of burning or stinging to the
ocular surface or negative effects on taste or smell in clinical trials of OC-01 (varenicline) nasal spray. The Company believes OC-01 (varenicline) nasal
spray,  if  approved,  has  the  potential  to  offer  improved  clinical  outcomes  and  patient  compliance  based  on  its  registrational  trial  results,  favorable
tolerability profile and rapid onset of action, therefore making it particularly suitable for use broadly across mild, moderate and severe patient populations.

8

Company's approach: activating the trigeminal parasympathetic pathway to promote natural tear film production

The Company's novel treatment approach for dry eye disease is designed to leverage the parasympathetic nervous system to stimulate natural tear
film  production  and  re-establish  tear  film  homeostasis.  A  healthy  tear  film  protects  and  lubricates  the  eyes,  washes  away  foreign  particles,  contains
antimicrobials to reduce the risk of infection, and creates a smooth surface that contributes refractive power for clear vision.

The Trigeminal Parasympathetic Pathway (TPP)

The parasympathetic nervous system (PNS) is a division of the autonomic nervous system and is responsible for actions such as stimulating gland
function, constriction of the pupil, slowing down heart rate and contractility, contracting bronchial musculature and stimulating bronchial secretions, and
increasing  gut  motility  for  digestion.  The  parasympathetic  nervous  system  controls  tear  film  homeostasis  and  the  activity  of  the  LFU  partially  via  the
trigeminal nerve. The PNS uses acetylcholine (ACh) as its neurotransmitter.

Anesthetizing the nasal mucosa has been shown to result in a 34% reduction in tear film production. This has also been observed in patients with
reduced nasal air flow resulting from severe nasal allergy and patients with tracheostomy, suggesting that stimulation of the trigeminal nerve is important
for  tear  production.  Since  then,  additional  studies  have  demonstrated  a  persistent  decrease  in  aqueous  tear  production  in  patients  with  trigeminal  nerve
damage (such as trauma, trigeminal nerve ablation and herpetic infection) or pathology.

The Company refers to the communication between the trigeminal nerve and the LFU as the TPP. The efferent paths (away from the nose) of the
TPP proceed from the superior salivary nucleus along the facial nerve to the geniculate ganglion and from there through the greater superficial petrosal
nerve  via  the  sphenopalatine  ganglion  to  the  LFU.  Activating  the  TPP  results  in  the  stimulation  of  the  Meibomian  glands,  lacrimal  glands  (main  and
accessory), and goblet cells comprising the LFU and promotes natural tear film production.

Targeting nicotinic acetylcholine receptors (nAChR) on the trigeminal nerve

The Company's approach to dry eye disease relies on a pharmaceutical stimulation of a class of receptors called nAChR that are located on the
trigeminal nerve and readily accessible within the anterior nasal cavity. nAChRs are ligand-gated ion channels that when bound by an agonist have the
potential  for  ganglionic  neurotransmission.  The  nAChRs  subtypes  found  on  human  neurons  are  comprised  of  various  homomeric  (all  one  subunit)  or
heteromeric (at least one α and one ß subunit) combinations of 12 different nicotinic receptor subunits: α2-α10 and ß2-ß4. Stimulation of these receptors
results in a rapid increase in cellular permeability to Na and Ca
 resulting in depolarization of the cell membrane and initiation of an action potential.
However,  not  all  subtypes  of  nAChRs  have  the  ability  to  activate  the  TPP  (for  example,  treatment  with  a  homomeric  α7  agonist  has  no  effect  on  this
pathway). Additionally, the functional response of an nAChR to agonists is comprised of two dose-dependent, opposing effects: receptor activation after
short exposure to high agonist concentrations (µM range), and desensitization upon prolonged exposure to low agonist concentrations (nM range).

  2+

  + 

The Company's product candidate OC-01 (varenicline) nasal spray contains an active pharmaceutical ingredient (API) that is highly selective to
the nAChRs that activate the TPP. The Company believes this is the first application of nAChR agonists to be delivered nasally to stimulate the nerves of
the PNS. Additionally, it has found that OC-01 (varenicline) nasal spray's unique receptor binding characteristics and the localized nasal delivery allows for
short-term agonist exposure with a high local concentration, and, once absorbed across the nasal mucosa, results in low systemic exposure and therefore
avoids desensitization.

9

Product Candidates

OC-01 (varenicline) nasal spray for dry eye disease

The Company's lead product candidate OC-01 (varenicline) nasal spray is being developed as a nasal spray to treat the signs and symptoms of dry
eye  disease.  The  API  of  OC-01,  varenicline,  is  a  highly  selective  nicotinic  acetylcholine  receptor  (nAChR)  agonist  with  full  agonist  activity  at  the  α7
receptor  and  partial  agonist  activity  at  the  α3ß4,  α3α5ß4,  α4ß2,  and  α4α6ß2  receptors.  Varenicline  tartrate,  marketed  as  Chantix ,  was  developed  and
commercialized  by  Pfizer  as  an  aid  to  smoking  cessation  treatment.  The  compound  was  studied  in  multiple  dose-ranging,  placebo-controlled  Phase  2
studies as well as two confirmatory Phase 3 studies to study the safety and efficacy in otherwise healthy smokers in the United States. In 2006, varenicline
was approved by both the FDA and the European Medicines Agency and subsequently has been approved in more than 80 other countries throughout the
world.  To  date,  varenicline  oral  tablets  have  been  prescribed  to  more  than  20  million  patients  worldwide,  including  more  than  11  million  adults  in  the
United States.

®

OC-01 (varenicline) nasal spray is a preservative-free, aqueous nasal spray designed to be delivered twice daily to each nostril in a 50 µl spray for
the  treatment  of  dry  eye  disease.  The  highest  intranasal  concentration  of  varenicline  being  studied  in  ONSET-1  and  ONSET-2  was  1.2  mg/ml,
approximately 7.5% of the systemic exposure of a single maintenance dose of Chantix  (1 mg) on a normalized dosing basis.

®

OC-01 (varenicline) nasal spray’s novel mechanism of action

OC-01  (varenicline)  nasal  spray’s  novel  mechanism  of  action,  as  shown  in  preclinical  and  clinical  studies,  is  designed  to  re-establish  tear  film
homeostasis by stimulating the trigeminal nerve, activating the TPP and stimulating the glands and cells responsible for natural tear film production. The
Company believes that the development of OC-01 (varenicline) as a nasal spray represents the first pharmacological treatment approach for dry eye disease
targeting the nerves that control the LFU. OC-01 (varenicline), when sprayed into the anterior portion of the nasal cavity, stimulates nAChRs located on the
chemosensory endings of the trigeminal nerve resulting in cholinergic neurotransmission.

Once OC-01 (varenicline) is bound to an nAChR, it stabilizes the open state of the ion channel allowing influx of cations such as Ca  and Na

2+

  +

ions, thus creating an action potential. This action potential ultimately activates the glands and cells of the LFU to produce natural tear film. Once OC-01
(varenicline) nasal spray is delivered, it takes approximately 10-15 seconds before tear film is produced. The receptors can be in the activated state for
many minutes to hours after stimulation (a process termed smoldering activation).

The Company believes that increasing tear film volume and re-establishing tear film homeostasis will address the fundamental characteristic in the
development and treatment of dry eye disease, regardless of etiology, and has the potential to treat a broad population of patients throughout the dry eye
continuum.

Development program for OC-01 (varenicline) nasal spray

In  October  2018,  the  Company  reported  results  from  ONSET-1,  a  multicenter,  dose-ranging,  randomized,  double-masked,  placebo  (vehicle)-
controlled,  registrational  Phase  2b  clinical  trial  that  evaluated  the  safety  and  efficacy  of  OC-01  (varenicline)  nasal  spray  in  182  subjects  with  dry  eye
disease in the United States.

The  Company  also  completed  a  comparative  pharmacokinetic  “bridge”  trial  (ZEN)  to  evaluate  the  relative  bioavailability  of  varenicline
administered  as  a  nasal  spray  (OC-01)  compared  to  varenicline  administered  orally  (Chantix )  and  reported  top  line  results  in  November  2019.  The
exposure levels following nasal spray administration of varenicline are significantly lower than those seen with oral varenicline. If the FDA determines that
the results of this trial establish an adequate bridge between OC-01

®

10

(varenicline)  nasal  spray  and  Chantix ,  it  will  allow  the  Company  to  reference  certain  FDA  conclusions  regarding  the  safety  of  varenicline  from  the
Agency’s review of the Chantix  NDA. Otherwise, additional data may be needed to support the NDA and potential approval of OC-01 (varenicline) nasal
spray.

®

®

In  January  2020,  the  Company  reported  results  from  MYSTIC,  a  randomized,  single-masked,  vehicle-controlled  Phase  2  clinical  trial  that
evaluated the safety and efficacy of OC-01 (varenicline) nasal spray in 123 subjects with dry eye disease. The goal of this study was to assess the safety and
efficacy of twice daily dosing of OC-01 (varenicline) nasal spray administered for 84 days. Although the study adds to the totality of the data in support of
the  efficacy  of  OC-01  (varenicline)  nasal  spray  in  subjects  with  dry  eye  disease,  the  MYSTIC  data  is  only  being  used  to  support  the  safety  of  OC-01
(varenicline) nasal spray in terms of the NDA submission.

Following ONSET-1, the Company initiated a Phase 3 registrational clinical trial (ONSET-2) in July 2019 and released positive top line the results
of  the  study  in  May  2020.  During  the  ONSET-2  Phase  3  clinical  trial  conducted  in  758  subjects,  OC-01  (varenicline)  nasal  spray  demonstrated  a
statistically significant improvement (as compared to placebo) in signs of dry eye disease in both the 0.6 mg/ml and 1.2 mg/ml dose groups and statistically
significant improvements (as compared to placebo) in both signs and symptoms of dry eye disease in the 1.2 mg/ml dose group.

Clinical Trials Results

In the description of the Company's clinical trials below, n represents the number of patients in a particular group and p or p-values represent the
probability that random chance caused the result (e.g., a p-value=0.001 means that there is a 0.1% probability that the difference between the placebo group
and the treatment group is purely due to random chance). A p-value ≤ 0.05 is a commonly used criterion for statistical significance, and may be supportive
of a finding of efficacy by regulatory authorities. The confidence interval (CI) means a range of values for a variable of the measure of treatment effect,
constructed so that this range has a specified probability of including the true value of the variable.

ONSET-1: Phase 2b clinical trial results

In ONSET-1, OC-01 (varenicline) nasal spray demonstrated statistically significant improvements in both signs and symptoms of dry eye disease.
The study compared three different doses of OC-01 (varenicline) nasal spray to placebo. The pre-specified primary (sign) endpoint was the assessment of
tear production as measured by Schirmer’s Score (compared to the baseline Schirmer’s Score) at Week 4 and the two pre-specified secondary (symptom)
endpoints  were  patient-reported  symptoms  of  dry  eye  disease  as  measured  by  EDS  at  Weeks  3  and  4.  The  Company  also  evaluated  corneal  fluorescein
staining, a marker of corneal epithelial cell health, at Week 4, as an exploratory endpoint in ONSET-1. Due to the relatively small sample size of the study
and the use of the Controlled Adverse Environment, which is a registered trademark of Ora, Inc., (or CAE ) that can exacerbate staining, ONSET-1 was not
designed or powered to assess statistical significance for this endpoint. Baseline disease characteristics were generally similar across all treatment groups,
with  the  exception  of  the  1.2  mg/ml  OC-01  (varenicline)  nasal  spray  dose  group  where  lower  average  disease  severity  was  observed  as  indicated  by  a
higher mean Schirmer’s test (5.5 mm) relative to the other dose groups (range: 4.5 to 5.2 mm) and a lower mean EDS (53.5 mm) relative to the other dose
groups (range: 63.7 to 65.6 mm).

®

Although the Company cannot guarantee that the FDA will grant marketing approval for OC-01 (varenicline) nasal spray based on the use of these
endpoints, ONSET-1’s pre-specified endpoints are consistent with those that have been previously utilized in clinical trials of FDA-approved products for
dry eye disease. The Schirmer’s Score, which was the same primary sign endpoint used in the FDA’s approval of Restasis , is determined by placing a test
strip in the lower eyelid pouch and measuring the length of the test paper strip that is moistened after five minutes. Sometimes a topical anesthetic is placed
into  the  eye  before  the  filter  paper  to  prevent  tearing  due  to  the  irritation  from  the  paper.  The  study  eye  was  pre-defined  as  the  eye  that  met  eligibility
criteria in the study and in the event that both eyes met criteria, was the eye with more tearing at baseline upon stimulation or in the event that both eyes
were again equal, the eye with the worse baseline Schirmer’s Score. The fellow eye is the eye that was not defined as the study eye and may or may not
have met all study eligibility criteria. The EDS, which was the primary symptom endpoint used in the FDA’s approval of Xiidra , is based on the patient’s
rating of eye dryness on a visual analog scale (where 0=no discomfort and 100=maximal discomfort) with respect to both eyes. The study was designed and
pre-specified to statistically analyze the 0.6 mg/ml and 1.2 mg/ml OC-01 (varenicline) nasal spray dose groups. The study was not designed to formally
analyze  the  0.12  mg/ml  dose  group  to  avoid  spending  statistical  power  on  a  dose  that  was  not  hypothesized  to  provide  clinically  meaningful  results.
Therefore, no p-value is formally reported for the 0.12 mg/ml dose group.

®

®

In ONSET-1, the 182 subjects were randomly sorted into the four treatment groups following assessment of each subject’s baseline Schirmer’s
Score and EDS. The mean baseline disease characteristics across all treatment groups were generally similar with the exception of the 1.2 mg/ml OC-01
(varenicline) nasal spray dose group. In this group, subjects showed

11

lower baseline disease severity, with a higher mean Schirmer’s Score (5.5 mm) relative to the other dose groups (range: 4.5 to 5.2 mm) and a lower mean
EDS (53.5 mm) relative to the other dose groups (range: 63.7 to 65.6 mm).

ONSET-1 had two pre-specified secondary endpoints. The first secondary endpoint was the mean change from baseline to Week 4 in EDS (both
eyes). A statistically significant reduction in mean EDS from baseline to Week 4 was observed in the 0.6 mg/ml dose group, with a LS mean change from
baseline EDS of -19.0 mm (95% CI -26.2 to -11.7; p=0.021). The LS mean change from baseline EDS to Week 4 for the 1.2 mg/ml dose group was -15.4
mm (95% CI -23.3 to -7.5; p=0.13). The other secondary endpoint was the change from baseline to Week 3 in mean EDS at five minutes post treatment in
the CAE . As the first secondary outcome was statistically different from placebo only in the 0.6 mg/ml dose group, change in EDS was formally tested in
that dose group alone. At Week 3, in the CAE , the LS mean difference in change from baseline of the EDS between the 0.6 mg/ml dose and placebo
groups at five minutes post treatment in CAE  was -11.6 mm (95% CI -20.1 to -3.0; p=0.006). The LS mean difference between the 1.2 mg/ml dose and
placebo groups in the change from baseline EDS was -14.0 mm (95% CI -22.9 to -5.1). While no formal analysis was performed on the 1.2 mg/ml dose
group, as this dose group was not statistically significant in the first secondary endpoint, the nominal p-value was p<0.001.

®

®

®

Sensitivity analyses at ten and fifteen minutes post treatment in the CAE  showed similar reductions in EDS as those seen at five minutes post

®

treatment in subjects treated with OC-01 (varenicline) nasal spray compared to subjects treated with placebo.

ONSET-1 was not designed or powered to assess corneal fluorescein staining, although the Company did ultimately measure this as an exploratory
analysis using the National Eye Institute Corneal Fluorescein grading scale. This scale measures corneal staining in five distinct regions on the cornea:
central,  superior,  inferior,  nasal,  and  temporal,  as  well  as  a  total  score  that  includes  all  regions.  At  Week  4,  in  the  0.6  mg/ml  dose  group,  total  corneal
staining (95% CI -2.9 to -0.2; p=0.020), nasal corneal staining (95% CI -0.8 to -0.0; p=0.026), and inferior corneal staining (95% CI -0.8 to -0.1; p=0.006)
showed a statistically significant benefit as compared to placebo. There was a directional benefit in the 0.6 mg/ml dose group favoring OC-01 (varenicline)
nasal spray in central, superior, and temporal staining as compared to placebo. The Company believes that this is the only registrational study to show a
statistically  significant  benefit  in  corneal  fluorescein  staining  as  soon  as  Week  4.  There  was  no  statistically  significant  benefit  in  corneal  fluorescein
staining in 1.2 mg/ml dose group, although there was a directional benefit favoring OC-01 (varenicline) nasal spray in total, central, temporal, inferior, and
nasal staining as compared to placebo.

OC-01  (varenicline)  nasal  spray  was  well  tolerated  at  all  doses  assessed  in  the  study  with  only  one  serious  adverse  event  reported  (in  the  0.6
mg/ml dose), which was not suspected to be related to the study drug. The most commonly reported drug-related adverse events in ONSET-1 were non-
ocular,  whereas  reports  of  ocular  adverse  events  were  few  and  transient.  Only  one  subject  each  in  the  0.12  mg/ml  and  1.2  mg/ml  dose  groups  and  two
subjects in the 0.6 mg/ml dose group reported ocular adverse events compared to seven subjects in the placebo group. Of these reported events, reduced
visual acuity was reported by one subject each in the 0.12 mg/ml and 0.6 mg/ml dose groups compared to three subjects in the placebo group, and each
instance of reduced visual acuity reported was resolved by the next visit. No other ocular adverse event was reported by more than one subject.

Four subjects discontinued the study due to adverse events. One subject in the 0.6 mg/ml dose group withdrew from the study after one day of
treatment due to dizziness. Three subjects in the 1.2 mg/ml dose group withdrew from the study. The first subject withdrew from the 1.2 mg/ml dose group
after one day of treatment due to sneezing and throat irritation. The other two subjects withdrew from the 1.2 mg/ml dose group after two days of treatment
due to (i) nasopharyngitis and (ii) tinnitus, headache and eyelid edema, respectively. No subjects withdrew from the study after the second day of treatment.
The most commonly reported non-adverse events in ONSET-1 were sneezing and coughing. No subjects in the placebo group reported either sneezing or
cough.

ZEN: Phase 1 comparative pharmacokinetic clinical trial results

The  Company  completed  a  comparative  pharmacokinetic  “bridge”  trial  (ZEN)  where  it  evaluated  the  relative  bioavailability  of  varenicline
administered as a nasal spray (OC-01) compared to varenicline administered orally. The Company reported positive top-line results in November 2019.
ZEN is a Phase 1, open-label, randomized, two-way crossover study to evaluate the relative bioavailability of OC-01 (varenicline) administered as a nasal
spray compared to varenicline administered orally.

Top-line  results  indicated  that  administration  of  2  sprays  (one  in  each  nostril)  of  OC-01  (varenicline)  nasal  spray  is  detected  in  plasma  by  5
minutes,  and  generally  achieves  peak  concentration  within  2  hours,  with  a  mean  Cmax  of  0.34  ng/mL.  OC-01  (varenicline)  nasal  spray  administered
intranasally  as  a  60  mcg  per  50-µL  spray  into  each  nostril  resulted  in  a  varenicline  mean  Cmax  of  0.34  ng/mL  and  AUC0-inf  was  7.46  h*ng/mL.  The
results from the bioavailability study demonstrate that total systemic exposure of 0.12 mg administered intranasally was 7.5% compared to a 1 mg oral dose
of varenicline.

12

The study demonstrated that OC-01(varenicline) nasal spray was safe and well-tolerated at the doses tested. The number of subjects reporting any
treatment-emergent  adverse  event  (TEAE)  was  13  out  of  21  (61.9%)  after  nasal  spray  administration  and  9  out  of  22  (40.9%)  after  oral  tablet
administration but there were no reports of serious TEAE noted with either oral or nasal administration. The most common adverse events in the nasal
spray group were sneeze in 7 volunteers (33.3%) and cough in 6 volunteers (28.6%). All events were mild. There were no events of sneeze or cough in the
oral  tablet  administration  group.  The  most  common  adverse  events  in  the  oral  tablet  administration  group  were  nausea  in  5  volunteers  (22.7%)  and
vomiting  in  4  volunteers  (18.2%).  All  events  were  mild  or  moderate  in  severity.  There  were  no  events  of  nausea  or  vomiting  in  the  nasal  spray
administration group.

®

This trial could allow the Company to reference certain FDA conclusions regarding the safety of varenicline tartrate from the Agency’s review of
the  Chantix   NDA.  The  FDA  has  indicated  that  reliance  upon  the  varenicline  tartrate  data  in  the  Company's  505(b)(2)  NDA  submission  would  be
considered scientifically justified if exposure levels following nasal spray administration of its final clinical formulation are less than or equal to that of
Chantix® at its approved dose and route of administration.

MYSTIC: Phase 2 clinical trial results

The MYSTIC study was a randomized, single-masked, vehicle-controlled Phase 2 clinical trial that evaluated the safety and efficacy of OC-01
(varenicline)  nasal  spray  in  123  subjects  with  dry  eye  disease  at  the  Asociación  para  Evitar  la  Ceguera  (APEC)  in  Mexico  City.  APEC  is  the  largest
specialized ophthalmology hospital in North America by patient volume. The study compared two different doses of OC-01 (varenicline) nasal spray (0.6
mg/ml or 1.2 mg/ml) to vehicle control nasal spray (1:1:1 randomization). The goal of this study was to assess the safety and efficacy of twice daily dosing
of OC-01 (varenicline) nasal spray administered for 84 days. The pre-specified primary endpoint was the assessment of tear production as measured by
mean change in Schirmer’s score at Day 84 as compared to vehicle control.

A statistically significant improvement in Schirmer’s Score at Day 84 was observed in both doses as compared to placebo. The 0.6 mg/ml dose
was associated with a least squares (LS) mean change from baseline Schirmer’s Score of 10.6 mm (95% CI 7.9-13.4; p<0.05), while the 1.2 mg/ml dose
was associated with a least squares (LS) mean change from baseline Schirmer’s Score of 11.0 mm (95% CI 7.9-14.0; p<0.05). Results were statistically
significant in both the observed and Last Observation Carried Forward analyses.

OC-01  (varenicline)  nasal  spray  was  well  tolerated  at  all  doses  assessed  in  the  study  with  no  serious  adverse  events  reported  suspected  to  be
related to the study drug. The most commonly reported drug-related adverse events in MYSTIC were non-ocular, whereas reports of ocular adverse events
were few and transient. The number of subjects reporting non-ocular treatment-emergent adverse event (TEAE) in any dose group was 6 out of 41 (14.6%)
in each OC-01 (varenicline) nasal spray dose groups and 9 out of 41 (22.0%) in the vehicle control group. There were no reports of serious TEAE in the
study and no serious adverse events related to study drug administration. The most common overall adverse events in the nasal spray groups were blurry
vision, sneezing, and headache. All events were mild in the OC-01 (varenicline) nasal spray groups and resolved by the next visit.

ONSET-2: Phase 3 clinical trial results

ONSET-2 is a multicenter, dose-ranging, randomized, double-masked, placebo (vehicle)-controlled, Phase 3 clinical trial that evaluated the safety

and efficacy of OC-01 (varenicline) in approximately 750 subjects with dry eye disease in the United States.

The  goal  of  this  study  was  to  assess  the  safety  and  efficacy  of  twice  daily  dosing  of  OC-01  (varenicline)  nasal  spray  at  the  two  different  dose
levels,  administered  for  4  weeks.  The  pre-specified  primary  endpoint  was  the  percentage  of  subjects  gaining  at  least  10mm  on  the  Schirmer’s  Score  as
compared to control. Pre-specified secondary endpoints included mean change in Schirmer’s Score (sign) at Week 4, patient-reported symptoms of DED as
measured by EDS in the normal clinic environment at Weeks 1, 2 and 4, as well as in a CAE , a low humidity, high airflow environment at Week 4. The
study also measured corneal fluorescein staining in both dose groups at Week 4. Subjects will continue to be evaluated post-treatment in a long-term follow
up through 12 months.

®

A statistically significant improvement in the primary endpoint of percentage of subjects gaining at least 10 mm in Schirmer’s Score at Week 4
was  observed  in  both  doses  tested  as  compared  to  control  as  shown  in  the  figure  below.  In  the  group  of  subjects  treated  with  the  0.6  mg/ml  dose,  the
percentage of subjects gaining at least 10mm on Schirmer’s Score was 44% (p<0.0001 vs. control). In the 1.2 mg/ml dose group, the percentage of subjects
gaining at least 10mm on Schirmer’s Score was 47% (p<0.0001 vs. control). The percentage of subjects gaining at least 10mm on Schirmer’s Score in the
control group was 26%.

13

Additionally, consistent with the 0.6 mg/ml and 1.2 mg/ml results observed in ONSET-1, there was a statistically significant improvement in mean
change in Schirmer’s Score at Week 4 in both doses tested as compared to control as shown in the figure below. In the group of subjects treated with the 0.6
mg/ml dose, at Week 4 the mean change from baseline in Schirmer’s Score was 11.0 mm (p<0.0001 vs. control). In the group of subjects treated with the
1.2  mg/ml  dose,  at  Week  4  the  mean  change  from  baseline  on  Schirmer’s  Score  was  11.2  mm  (p<0.0001  vs.  control).  Mean  change  from  baseline  on
Schirmer’s Score in the control group was 5.9 mm.

OC-01 (varenicline) nasal spray was well-tolerated in ONSET-2 and the adverse event data collected to date was consistent with the results of
ONSET-1. The most common adverse event experienced in the treatment groups was sneeze after administration, which occurred with 50% of nasal spray
administrations.  These  adverse  events  were  predominantly  transient,  with  the  majority  of  sneezes  occurring  within  the  first  minute  following
administration,  and  mild  in  severity.  There  were  no  reports  of  serious  adverse  events  determined  to  be  related  to  nasal  administration.  The  number  of
subjects with treatment emergent adverse events related to study drug leading to treatment discontinuation was 2% or less in either treatment group.

After conducting further post-hoc analyses of the data, the Company believes that there is a treatment benefit in the 1.2 mg/ml dose group that was
not captured with the statistical method used for analysis of the endpoint. The statistical power for assessing this endpoint was negatively impacted by a
decrease in the sample size, which the Company believes was due in part to subjects being unable to be assessed as a result of the SARS-CoV-2 pandemic.
In addition, there were a number of subjects that did not meet the criteria for treatment in the CAE , thereby further reducing statistical power. Treatments
in the CAE  are only administered if a participant reports an Ocular Discomfort score ≥ 3 at two or more consecutive time points in at least one eye during
CAE  exposure, for participants with an Ocular Discomfort rating of 3 at baseline. Participants with an Ocular Discomfort rating of 4 at baseline for an eye
must report an Ocular Discomfort rating of 4 for two additional consecutive measurements for that eye, not including the baseline measurement.

®

®

®

OLYMPIA: Neurotrophic keratopathy (NK) clinical trial study

Leveraging its nAChR domain expertise, the Company continues to explore the development of OC-01 (varenicline) nasal spray for a number of
potential  indications  and  uses  associated  with  and  beyond  dry  eye  disease  including  NK,  dry  eye  associated  with  contact  lens  intolerance,  and  ocular
surface treatment for refractive surgeries.

NK  is  caused  when  the  nerves  that  supply  the  cornea  cannot  function  properly.  NK  reduces  sensitivity  of  the  cornea.  When  the  cornea  senses
stimulation or pressure, the eyelids will close and tears will be produced to protect the cornea and the eye. Because these nerves do not function properly in
NK, the outer layer of the cornea, called the epithelium, can break down, resulting in an epithelial defect. In more advanced NK, an interior layer called the
cornea stroma can break down as well, resulting in thinning of the cornea. This is called stromal “melting.” In advanced stromal melting, the cornea can
thin to a severe degree, which can result in a hole or opening to the inside of the eye, which can lead to infection and potentially loss of the eye. NK can
lead  to  a  variety  of  complications,  including  poor  wound  healing  of  the  cornea,  scarring  of  the  cornea,  and  loss  of  vision.  There  are  many  different
conditions that can damage the nerves serving the cornea.

A  variety  of  therapies  can  be  used  to  treat  this  disorder  depending  on  how  far  the  disorder  has  progressed  in  an  individual.  Most  recently,
Oxervate, a recombinant human nerve growth factor, has been approved for the treatment of NK. Unfortunately there are several limitations to this therapy,
including that the product must be refrigerated, administered six times per day at two-hour intervals for eight weeks, and delivered with a pipette that can
be cumbersome for self-administration. Additionally, the cost of the product is more than $90,000 for an eight-week course of therapy.

Normal tear film contains a number of biologically active growth factors including nerve growth factor, epidermal growth factor, transforming
growth  factor-beta,  hepatocyte  growth  factor,  platelet-derived  growth  factor,  vascular  endothelial  growth  factor,  fibroblast  growth  factor,  keratinocyte
growth factor, and insulin-like growth factor. The Company believes that stimulating natural tear film production twice daily for eight weeks may provide
appropriate nourishment and lubrication that will be beneficial in treating NK.

14

The NK study design, OLYMPIA, is included below:

OLYMPIA Study Design

Regulatory

The Company met with the FDA in February 2019 for an end of Phase 2 meeting following the completion of ONSET-1, and the FDA indicated
that ONSET-1 could serve as one of the two pivotal safety and efficacy studies required to support a 505(b)(2) NDA filing for OC-01 (varenicline) nasal
spray. Based on this feedback, the Company initiated ONSET-2, a 750-subject, multicenter, randomized, double-masked, placebo-controlled Phase 3 trial,
in July 2019. The objective of this study was to evaluate the safety and efficacy of OC-01 (varenicline) nasal spray at 0.6 mg/ml and 1.2 mg/ml doses as
compared to placebo for the treatment of the signs and symptoms of dry eye disease. Assuming the effect size seen in ONSET-1, and based on this sample
size, the power for each dose for both sign and symptom endpoints would be 99% or greater. This study, in addition to ONSET-1, allowed the Company to
achieve the minimum number of subjects for safety-monitoring purposes. This study had similar eligibility criteria and design to ONSET-1.

On November 30, 2020, the Company submitted to the FDA a protocol to initiate a clinical study in adult patients with NK, a degenerative disease
characterized by decreased corneal sensitivity and poor corneal healing. The submission was made to the Company's IND for OC-01 (varenicline) nasal
spray in dry eye disease. NK is the second of a number of important potential indications the Company is evaluating for studying OC-01 (varenicline) nasal
spray, illustrating the Company's commitment to treating unmet needs related to ocular diseases. Enrollment of the first patient in the OLYMPIA Phase 2
study in NK is planned for the first half of 2021.

Varenicline tartrate is currently marketed by Pfizer in the United States under the trade name Chantix as an aid to smoking cessation treatment.
The Company has submitted a 505(b)(2) NDA for OC-01 (varenicline) nasal spray, relying in part upon certain FDA conclusions regarding the safety of
varenicline from the Agency’s review of the Chantix  NDA.

®

® 

On  December  17,  2020,  based  on  the  safety  and  efficacy  results  from  the  Phase  1  Zen,  Phase  2  MYSTIC,  Phase  2b  ONSET-1  and  Phase  3
ONSET-2 clinical trials in over 1,000 subjects with dry eye disease, the Company submitted a 505(b)(2) NDA to the FDA for OC-01 (varenicline) nasal
spray for the treatment of signs and symptoms of dry eye disease.

15

Competition

The biotechnology and pharmaceutical industries are characterized by rapid technological advancement, significant competition and an emphasis
on  intellectual  property.  The  Company  faces  potential  competition  from  many  different  sources,  including  major  and  specialty  pharmaceutical  and
biotechnology companies, academic research institutions, governmental agencies and public and private research institutions. Any product candidates that
the Company successfully develops and commercializes will compete with currently approved therapies and new therapies that may become available in
the future. The Company believes that the key competitive factors affecting the success of any of its product candidates will include efficacy, combinability,
safety profile, convenience, cost, level of promotional activity devoted to them and intellectual property protection.

®

®  

A number of therapies are currently available for the treatment of dry eye disease in the United States. The most commonly used treatments for
dry eye disease in the United States are over-the-counter eye drops, often referred to as “artificial tears,” and four FDA-approved prescription eye drop
therapies:  Restasis ,  Xiidra , Cequa™ and  Eysuvis™.  Artificial  tears  are  intended  to  supplement  insufficient  tear  production  or  improve  tear  film
instability but are primarily saline-based and provide only temporary relief. Restasis  and Cequa™, both calcineurin inhibitor immunosuppressants, and
Xiidra, a LFA-1 antagonist, address chronic inflammation associated with dry eye disease. Eysuvis™ provides temporary relief of the signs and symptoms
of  dry  eye  disease,  which  may  include  the  management  of  dry  eye  disease  flares.  Other  treatment  options  include  ointments,  gels,  warm  compresses,
omega-3  fatty  acid  supplements  and  a  number  of  medical  devices.  The  Company  is  aware  of  many  other  companies  developing  therapies  for  dry  eye
disease,  including  Aerie  Pharmaceuticals,  Alcon,  Aldeyra  Therapeutics,  Allergan,  Azura  Ophthalmics,  Bausch  Health  (Novaliq),  HanAll  BioPharma,
Johnson & Johnson, Mitotech, Novartis, Parion Sciences, ReGenTree, Silk Technologies, Sylentis, TopiVert Pharma, and TearSolutions.

®

Many  of  the  companies  against  which  the  Company  may  compete  have  significantly  greater  financial  resources  and  expertise  in  research  and
development,  manufacturing,  preclinical  testing,  conducting  clinical  trials,  obtaining  regulatory  approvals  and  marketing  approved  products.  Smaller  or
early-stage companies may also prove to be significant competitors, particularly through collaborative arrangements with large and established companies.
These competitors also compete with the Company in recruiting and retaining qualified scientific and management personnel and establishing clinical trial
sites and patient registration for clinical trials, as well as in acquiring technologies complementary to, or necessary for, the Company's programs.

Sales and Marketing

In  light  of  the  Company's  stage  of  development,  it  has  not  yet  established  a  commercial  organization  or  distribution  capabilities.  If  OC-
01(varenicline) nasal spray receives regulatory approval, the Company plans to commercialize it in the United States with a focused, specialty sales force
that could consist of its own employees, outsourced sales professionals, or a hybrid model utilizing both internal and external resources. In anticipation of
the FDA PDUFA date, the Company projects hiring approximately 150 to 200 sales representatives that will call on top-prescribing ophthalmologists and
optometrists.  The  Company  believes  an  organization  of  this  size  would  allow  it  to  reach  ECPs  that  collectively  care  for  more  than  80%  of  patients
diagnosed with DED in the United States. Given the importance of increasing awareness and educating patients with dry eye disease, the Company also
anticipates deploying focused direct-to-consumer marketing campaigns for OC-01 (varenicline) nasal spray. The Company's sales force could also support
the  commercialization  of  additional  product  candidates  treating  ocular  diseases.  The  Company  also  expects  to  explore  commercialization  of  OC-01
(varenicline) nasal spray and potentially other product candidates in certain markets outside the United States, including the European Union, utilizing a
variety of collaboration, distribution and other marketing arrangements with one or more third parties.

Manufacturing

The Company does not currently own or operate facilities for manufacturing, storing, distributing or testing of its product candidates. It relies, and
expects to continue to rely for the foreseeable future, on third party contract manufacturing organizations (CMOs), to manufacture and supply its preclinical
and clinical materials to be used during the development of its product candidates.

The  product  candidate  OC-01  (varenicline)  nasal  spray  is  a  presentation  of  varenicline,  the  API,  formulated  into  a  nasal  spray  formulation
comprised  of  phosphate  buffer  to  provide  appropriate  pH  control  and  sodium  chloride  to  obtain  suitable  osmolality  for  a  nasal  spray.  The  Company
believes  the  amounts  of  the  API  as  well  as  OC-01  (varenicline)  nasal  spray  it  currently  has  on  hand  are  sufficient  to  complete  future  clinical  studies.
Additional  cGMP  varenicline  API,  nasal  pumps  and  bottle  components  and  manufacturing  capacity  campaigns  are  available  in  adequate  quantities  to
ensure full supply for the Company's commercial scale-up, validation and commercial launch activities if OC-01 (varenicline) nasal spray is approved.

16

 
 
Although, the Company currently relies on separate, single CMO as its sole supplier for the OC-01 API and a single CMO to manufacture OC-01
(varenicline)  nasal  spray,  it  is  also  in  the  process  of  identifying  and  qualifying  additional  manufacturers  to  provide  OC-01  API  and  drug  product
manufacturing to support the submission of a post approval change to the NDA, if approved, for OC-01 (varenicline) nasal spray for commercial supply or
to support future clinical studies. The Company expects that it can qualify an OC-01 API manufacturer and qualify and transfer the process to a selected
CMO.  Additionally,  the  drug  product  manufacturing  is  a  simple  compounding  and  micro  controlled  filling  operation  that  could  also  be  transferred  to
additional CMOs as necessary.

The Company's third party service providers, third party supply chain providers, their facilities and the OC-01 (varenicline) nasal spray used in
clinical trials or for commercial sale are required to be in compliance with current Good Manufacturing Practices (cGMP). The cGMP regulations govern
manufacturing  processes  and  procedures,  including  requirements  relating  to  organization  of  personnel,  buildings  and  facilities,  equipment,  control  of
components and packaging containers and closures, production and process controls, packaging and labeling controls, holding and distribution, laboratory
controls, records and reports, and returned or salvaged products. Product candidates used in late-stage clinical trials must be manufactured in accordance
with  cGMP  requirements  and  satisfy  FDA  or  other  authorities’  requirements  before  any  product  is  approved  and  before  the  Company  can  manufacture
commercial products. The Company's third party manufacturers are also subject to periodic inspections of their facilities by the FDA and other authorities,
including  procedures  and  operations  used  in  the  testing  and  manufacture  of  OC-01  (varenicline)  nasal  spray  to  assess  compliance  with  applicable
regulations.  The  Company's  failure,  or  the  failure  to  its  third  party  providers  and  supply  chain  providers,  to  comply  with  such  statutory  and  regulatory
requirements  could  subject  the  Company  to  possible  legal  or  regulatory  action,  including  clinical  holds,  fines,  injunctions,  civil  penalties,  delays,
suspension or withdrawal of approvals, license revocation, suspension of production, warning letters, the seizure or recall of products, operating restrictions
and criminal prosecutions. Any of these actions could have a material impact on clinical or future commercial supplies of OC-01 (varenicline) nasal spray
or the Company's other product candidates. Contract manufacturers at times encounter difficulties involving production yields, quality control and quality
assurance, as well as shortages of qualified personnel.

Intellectual Property

Patents

The  Company's  success  depends  in  part  on  its  ability  to  obtain  and  maintain  proprietary  protection  for  its  product  candidates,  technology  and
know-how, to operate without infringing the proprietary rights of others and to prevent others from infringing its proprietary rights. The Company's patent
portfolio  is  intended  to  cover  its  product  candidates  and  components  thereof,  their  methods  of  use  and  processes  for  their  manufacture,  the  Company's
proprietary  reagents  and  assays  and  any  other  inventions  that  are  commercially  important  to  its  business.  It  also  relies  on  trade  secret  protection  of
confidential information and know-how relating to the Company's proprietary technology, platforms and product candidates.

The Company's patent portfolio as of December 31, 2020 contained approximately 16 issued and unexpired United States (U.S.) patents, three
pending non-provisional U.S. patent applications, and two pending patent cooperation treaty (PCT) applications that are solely owned by the Company and
certain  foreign  counterparts  of  a  subset  of  these  patents  and  patent  applications  in  foreign  countries,  including  Australia,  Brazil,  Canada,  China,  Japan,
South  Korea,  Mexico,  and  countries  within  the  European  Patent  Convention  and  the  Eurasian  Patent  Organization.  Owing  to  the  substantial  cost  of
prosecuting patent application internationally, the Company has selectively and strategically abandoned certain of its patent applications in countries with
smaller markets and/or a history of weak patent enforcement record. With respect to its candidate OC-01 (varenicline) nasal spray, the Company's patents
and patent applications include methods of treatment and pharmaceutical formulations. With respect to the Company's candidate OC-02, the patents and
patent  applications  cover  chemical  composition,  synthesis  and  preparation,  formulations,  and  methods  of  treatment.  The  Company  continues  to  seek  to
maximize the scope of its patent protection for all its programs. The Company has five issued U.S. patents relating to methods of treating dry eye disease,
increasing  tear  production,  and  improving  ocular  discomfort  using  varenicline,  as  well  as  pharmaceutical  formulations  for  local  nasal  administration  of
varenicline. The patents are U.S. Pat. Nos.: 9,504,644, 9,504,645, 9,532,944, 9,597,284 and 10,456,396. These patents expire in 2035.

17

Licenses

The  Company  is  party  to  a  non-exclusive  patent  license  agreement  (the  License  Agreement)  with  Pfizer.  Pursuant  to  the  License  Agreement,
Pfizer granted the Company non-exclusive rights under Pfizer’s patent rights covering varenicline tartrate and related salts thereof, including U.S. Patent
Nos.:  7,265,119  and  6,890,927  to  develop,  manufacture,  and  commercialize  OC-01  varenicline  product  candidate  for  the  treatment  of  any  ophthalmic
disease or condition via nasal administration in the United States. Under the License Agreement, the Company was obligated to make upfront payment to
Pfizer, as well as potentially additional milestone payments and royalties upon achievement of certain milestones. For further discussion, refer to Item 15—
Note 9, Commitments and Contingencies.

Regulatory Pathway

Government Regulation

Government authorities in the United States at the federal, state and local level and in other countries regulate, among other things, the research,
development,  testing,  manufacture,  quality  control,  approval,  labeling,  packaging,  storage,  record-keeping,  promotion,  advertising,  distribution,  post-
approval monitoring and reporting, marketing and export and import of drug products. Generally, before a new drug can be marketed, considerable data
demonstrating its quality, safety and efficacy must be obtained, organized into a format specific for each regulatory authority, submitted for review and
approved by the regulatory authority.

U.S. Drug Regulation

In the United States, the FDA regulates drugs under the Federal Food, Drug, and Cosmetic Act (FDCA) and its implementing regulations. FDA
approval is required before any new unapproved drug or dosage form, including a new use of a previously approved drug, can be marketed in the United
States. Drugs also are subject to other federal, state and local statutes and regulations. The process of obtaining regulatory approvals and the subsequent
compliance with appropriate federal, state, local and foreign statutes and regulations requires the expenditure of substantial time and financial resources.
Failure  to  comply  with  the  applicable  U.S.  requirements  at  any  time  during  the  product  development  process,  approval  process  or  post-marketing  may
subject  an  applicant  to  administrative  or  judicial  sanctions.  These  sanctions  could  include,  among  other  actions,  the  FDA’s  refusal  to  approve  pending
applications, withdrawal of an approval, a clinical hold, untitled or warning letters, voluntary or mandatory product recalls or market withdrawals, product
seizures, total or partial suspension of production or distribution, injunctions, fines, refusals of government contracts, restitution, disgorgement and civil or
criminal fines or penalties.

The Company's product candidates are considered small molecule drugs and must be approved by the FDA through the NDA process before they

may be legally marketed in the United States. The process generally involves the following:

•

•

•

•

•
•
•
•

•
•

•

completion  of  extensive  preclinical  studies  in  accordance  with  applicable  regulations,  including  studies  conducted  in  accordance  with  good
laboratory practice (GLP) requirements;
submission to the FDA of an investigational new drug application (IND), which must become effective before human clinical trials may begin and
must be updated annually or when significant changes are made;
approval by an independent institutional review board (IRB) or independent ethics committee at each clinical trial site before each trial may be
initiated;
performance of adequate and well-controlled human clinical trials in accordance with applicable IND regulations, good clinical practice (GCP)
requirements and other clinical trial-related regulations to establish substantial evidence of the safety and efficacy of the investigational product
for each proposed indication;
payment of user fees for FDA review of the NDA;
submission to the FDA of an NDA;
a determination by the FDA within 60 days of its receipt of an NDA to accept the filing for review;
satisfactory completion of an FDA pre-approval inspection of the manufacturing facility or facilities where the drug will be produced to assess
compliance  with  current  good  manufacturing  practice  (cGMP)  requirements,  and  of  selected  clinical  investigational  sites  to  assess  compliance
with GCD;
potential FDA audit of the preclinical study and/or clinical trial sites that generated the data in support of the NDA filing;
FDA review and approval of the NDA, including consideration of the views of any FDA advisory committee, prior to any commercial marketing
or sale of the drug in the United States; and
compliance  with  any  post-approval  requirements,  including  the  potential  requirement  to  implement  a  Risk  Evaluation  and  Mitigation  Strategy
(REMS), and the potential requirement to conduct post-approval studies.

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The  data  required  to  support  an  NDA  are  generated  in  two  distinct  developmental  stages:  preclinical  and  clinical.  The  preclinical  and  clinical
testing  and  approval  process  can  take  many  years  and  the  actual  time  required  to  obtain  approval,  if  any,  may  vary  substantially  based  upon  the  type,
complexity and novelty of the product or condition being treated.

Preclinical Studies and IND Submission

Before  testing  any  drug  product  candidate  in  humans,  the  product  candidate  must  undergo  rigorous  preclinical  testing.  The  preclinical
developmental stage generally involves laboratory evaluations of drug chemistry, formulation and stability, as well as in vitro and animal studies to assess
the  potential  for  adverse  events  and  in  some  cases  to  establish  a  rationale  for  therapeutic  use.  The  conduct  of  preclinical  studies  is  subject  to  federal
regulations and requirements, including GLP regulations for safety/toxicology studies. An IND is a request for authorization from the FDA to administer an
investigational product to humans, and must become effective before human clinical trials may begin.

An IND sponsor must submit the results of the preclinical tests, together with manufacturing information, analytical data, any available clinical
data or literature and plans for clinical studies, among other things, to the FDA as part of an IND. Some long-term preclinical testing, such as animal tests
of reproductive adverse events and carcinogenicity, may continue after the IND is submitted. An IND automatically becomes effective 30 days after receipt
by the FDA, unless before that time the FDA raises concerns or questions related to one or more proposed clinical trials and places the trial on clinical hold.
In such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial can begin. As a result, submission of an IND
may not result in the FDA allowing clinical trials to commence. A separate submission to an existing IND must also be made for each successive clinical
trial conducted during product development along with any subsequent changes to the investigational plan.

Clinical Trials

The clinical stage of development involves the administration of the investigational product to healthy volunteers or patients under the supervision
of qualified investigators, generally physicians not employed by or under the trial sponsor’s control, in accordance with GCP requirements, which include
the  requirement  that  all  research  subjects  provide  their  informed  consent  for  their  participation  in  any  clinical  trial.  Clinical  trials  are  conducted  under
protocols detailing, among other things, the objectives of the clinical trial, dosing procedures, subject selection and exclusion criteria and the parameters to
be used to monitor subject safety and assess efficacy. Each protocol, and any subsequent amendments to the protocol, must be submitted to the FDA as part
of the IND. Furthermore, each clinical trial must be reviewed and approved by an IRB for each institution at which the clinical trial will be conducted to
ensure  that  the  risks  to  individuals  participating  in  the  clinical  trials  are  minimized  and  are  reasonable  in  relation  to  anticipated  benefits.  The  IRB  also
approves the informed consent form that must be provided to each clinical trial subject or his or her legal representative, and must monitor the clinical trial
until  completed.  There  also  are  requirements  governing  the  reporting  of  ongoing  clinical  trials  and  completed  clinical  trial  results  to  public  registries,
including the website maintained by the U.S. National Institutes of Health, ClinicalTrials.gov.

A sponsor who wishes to conduct a clinical trial outside of the United States may, but need not, obtain FDA authorization to conduct the clinical trial
under an IND. If a foreign clinical trial is not conducted under an IND, the sponsor may submit data from the clinical trial to the FDA in support of an
NDA. The FDA will accept a well-designed and well-conducted foreign clinical trial not conducted under an IND if the trial was conducted in accordance
with GCP requirements and the FDA is able to validate the data through an onsite inspection, if deemed necessary, and the practice of medicine in the
foreign country is consistent with the United States.

Clinical trials in the United States generally are conducted in three sequential phases, known as Phase 1, Phase 2 and Phase 3. Although the phases are

usually conducted sequentially, they may overlap or be combined.

•

•

Phase 1 clinical trials generally involve a small number of healthy volunteers or disease-affected patients who are initially exposed to a single dose
and then multiple doses of the product candidate. The primary purpose of these clinical trials is to assess the metabolism, pharmacologic action,
tolerability  and  safety  of  the  drug  in  humans,  the  side  effects  associated  with  increasing  doses,  and  if  possible,  to  gain  early  evidence  on
effectiveness.

Phase  2  clinical  trials  generally  involve  studies  in  disease-affected  patients  to  determine  the  dose  and  dosing  schedule  required  to  produce  the
desired benefits. At the same time, safety and further pharmacokinetic and pharmacodynamic information is collected, possible adverse effects and
safety risks are identified and a preliminary evaluation of efficacy is conducted.

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•

Phase 3 clinical trials generally involve a large number of patients at multiple sites and are designed to provide the data necessary to demonstrate
the safety and effectiveness of the product for its intended use and to establish the overall benefit/risk relationship of the product to provide an
adequate  basis  for  product  approval.  These  trials  may  include  comparisons  with  placebo  and/or  other  comparator  treatments.  The  duration  of
treatment is often extended to mimic the actual use of a product during marketing.

Post-approval trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These trials are used to
gain additional experience from the treatment of patients in the intended therapeutic indication. In certain instances, the FDA may mandate the performance
of Phase 4 clinical trials as a condition of approval of an NDA.

Progress reports detailing the results of the clinical trials, among other information, must be submitted at least annually to the FDA and written
IND safety reports must be submitted to the FDA and the investigators for serious and unexpected suspected adverse events, findings from other studies
suggesting a significant risk to humans exposed to the drug, findings from animal or in vitro testing that suggest a significant risk for human subjects and
any clinically important increase in the rate of a serious suspected adverse reaction over that listed in the protocol.

NDA Review

Following  completion  of  clinical  trials,  data  are  analyzed  to  assess  whether  the  investigational  product  is  safe  and  effective  for  the  proposed
indicated use or uses. The results of preclinical studies and clinical trials are then submitted to the FDA as part of an NDA, along with proposed labeling,
chemistry and manufacturing information in a request for approval to market the drug for one or more specified indications. The application must include
both negative and ambiguous results of preclinical studies and clinical trials, as well as positive findings. Data may come from company-sponsored clinical
trials intended to test the safety and efficacy of a product’s use or from a number of alternative sources, including studies initiated by investigators. To
support marketing approval, the data submitted must be sufficient in quality and quantity to establish the safety and efficacy of the investigational product
to the satisfaction of FDA. FDA approval of an NDA must be obtained before a drug may be marketed in the United States.

Under the Prescription Drug User Fee Act (PDUFA), as amended, each NDA must be accompanied by an application user fee. FDA adjusts the
PDUFA user fees on an annual basis. PDUFA also imposes an annual program fee for each marketed human drug. Fee waivers or reductions are available
in certain circumstances, including a waiver of the application fee for the first application filed by a qualifying small business. Additionally, no user fees
are assessed on NDAs for products designated as orphan drugs, unless the product also includes a non-orphan indication.

The  FDA  reviews  all  submitted  NDAs  before  it  accepts  them  for  filing  to  determine  if  they  are  sufficiently  complete  to  permit  a  substantive
review, and the FDA may request additional information rather than accepting the NDA for filing. The FDA must make a decision on accepting an NDA
for filing within 60 days of receipt. Once the submission is accepted for filing, the FDA begins an in-depth review of the NDA. Under PDUFA, the FDA
has agreed to certain performance goals in the review of NDAs through a two-tiered classification system, standard review and priority review. According
to PDUFA performance goals, the FDA endeavors to review applications subject to standard review within ten to twelve months, whereas the FDA’s goal is
to review priority review applications within six to eight months, depending on whether the drug is a new molecular entity. The FDA does not always meet
its PDUFA goal dates for standard and priority NDAs, and the review process is often extended by FDA requests for additional information or clarification.

Before  approving  an  NDA,  the  FDA  will  conduct  a  pre-approval  inspection  of  the  manufacturing  facilities  for  the  new  product  to  determine
whether they comply with cGMP requirements. The FDA will not approve the product 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. The FDA also may
audit data from clinical trials to ensure compliance with GCP requirements. Additionally, the FDA may refer applications for novel drug products or drug
products which present difficult questions of safety or efficacy to an advisory committee, typically a panel that includes clinicians and other experts, for
review, evaluation and a recommendation as to whether the application should be approved and under what conditions, if any. The FDA is not bound by
recommendations of an advisory committee, but it considers such recommendations when making decisions on approval. The FDA also closely analyzes
the clinical trial data, which could result in extensive discussions between the FDA and the applicant during the review process. After the FDA evaluates an
NDA,  it  will  issue  an  approval  letter  or  a  Complete  Response  Letter.  An  approval  letter  authorizes  commercial  marketing  of  the  drug  with  specific
prescribing  information  for  specific  indications.  A  Complete  Response  Letter  indicates  that  the  review  cycle  of  the  application  is  complete  and  the
application will not be approved in its present form. A Complete Response Letter usually describes all of the specific deficiencies in the NDA identified by
the FDA. The Complete Response Letter may require additional clinical data, including the potential

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requirement to conduct additional pivotal Phase 3 clinical trial(s) and/or other significant and time-consuming requirements related to clinical trials, or to
conduct  additional  preclinical  studies  or  manufacturing  changes.  If  a  Complete  Response  Letter  is  issued,  the  applicant  may  either  resubmit  the  NDA,
addressing all of the deficiencies identified in the letter, or withdraw the application. Even if such data and information are submitted, the FDA may decide
that  the  NDA  does  not  satisfy  the  criteria  for  approval.  Data  obtained  from  clinical  trials  are  not  always  conclusive  and  the  FDA  may  interpret  data
differently than the Company interprets the same data.

Section 505(b)(2) New Drug Applications

Section 505 of the FDCA describes three types of marketing applications that may be submitted to the FDA to request marketing authorization for
a new drug. A 505(b)(1) NDA is an application that contains full reports of investigations of safety and efficacy conducted by or on behalf of the applicant.
A 505(b)(2) NDA is an application that contains full reports of investigations of safety and efficacy but where at least some of the information required for
approval comes from investigations that were not conducted by or for the applicant and for which the applicant has not obtained a right of reference or use
from  the  person  by  or  for  whom  the  investigations  were  conducted.  This  regulatory  pathway  enables  the  applicant  to  rely,  in  part,  on  the  FDA’s  prior
findings of safety and efficacy for an existing product, or published literature, in support of its application.

505(b)(2) NDAs often provide an alternate path to FDA approval for new or improved formulations, new routes of administration, or new uses of
previously approved products. If the Section 505(b)(2) applicant can establish that reliance on the FDA’s prior findings of safety and/or effectiveness is
scientifically  appropriate,  it  may  eliminate  the  need  to  conduct  certain  preclinical  or  clinical  studies  of  the  new  product.  The  FDA  may  also  require
companies to perform additional studies or measurements to support the change from the approved product. The FDA may then approve the new product
candidate for all, or some, of the indications for which the referenced product has been approved, as well as for any new indication sought by the Section
505(b)(2) applicant.

To the extent that the Section 505(b)(2) applicant is relying on the FDA’s prior findings of safety or effectiveness for an already approved product,
the applicant is required to provide a certification to the FDA concerning each patent listed for the approved product in the FDA’s Approved Drug Products
with Therapeutic Equivalence Evaluations (the Orange Book). Depending on the type of certification, approval of a 505(b)(2) NDA can be stalled until all
the listed patents claiming the referenced product have expired, until any non-patent exclusivity, listed in the Orange Book for the reference product, such
as the 5 years of exclusivity for obtaining approval of a new chemical entity has expired, and, in the case of a Paragraph IV certification and subsequent
patent infringement suit brought by the holder of the listed patent, until the earlier of 30 months, settlement of the lawsuit or a decision in the infringement
case that is favorable to the Section 505(b)(2) applicant.

Post-Approval Requirements

Following approval of a new product, the product is subject to continuing regulation by the FDA, including, among other things, requirements
relating  to  facility  registration  and  drug  listing  monitoring  and  record-keeping  adverse  event  and  other  periodic  reporting,  product  sampling  and
distribution, and product promotion and advertising including restrictions on promoting drugs for unapproved uses or patient populations, known as “off-
label  use,”  and  limitations  on  industry-sponsored  scientific  and  educational  activities.  The  FDA  strictly  regulates  marketing,  labeling,  advertising  and
promotion of products that are placed on the market. Drugs may be promoted only for the approved indications and in accordance with the provisions of
the approved label. The FDA and other agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses, and a company that
is found to have improperly promoted off-label uses may be subject to significant liability.

Although physicians may prescribe legally available drugs for off-label uses, manufacturers may not market or promote such uses. Prescription
drug promotional materials must be submitted to the FDA in conjunction with their first use or first publication. Further, if there are any modifications to
the  drug,  including  changes  in  indications,  labeling  or  manufacturing  processes  or  facilities,  the  applicant  may  be  required  to  submit  and  obtain  FDA
approval of a new NDA or NDA supplement, which may require the development of additional data or preclinical studies and clinical trials.

The FDA may also place other conditions on approvals including the requirement for REMS, to assure the safe use of the product. If the FDA
concludes that a REMS is needed, the NDA sponsor must submit a proposed REMS. The FDA will not approve the NDA without an approved REMS, if
required. A REMS 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. Any of these limitations on approval or marketing could restrict the commercial promotion, distribution,
prescription or dispensing of products. Product approvals may be withdrawn for non-compliance with regulatory standards or if problems occur following
initial marketing.

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FDA regulations require that products be manufactured in specific approved facilities and in accordance with cGMP regulations. The Company
relies, and expects to continue to rely, on third parties for the production of clinical and commercial quantities of its products in accordance with cGMP
regulations.  These  manufacturers  must  comply  with  cGMP  regulations  that  require,  among  other  things,  quality  control  and  quality  assurance,  the
maintenance  of  records  and  documentation,  and  the  obligation  to  investigate  and  correct  any  deviations  from  cGMP.  Manufacturers  and  other  entities
involved in the manufacture and distribution of approved drugs 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  requirements  and  other  laws.
Accordingly, manufacturers must continue to expend time, money and effort in the area of production and quality control to maintain cGMP compliance.
The  discovery  of  violative  conditions,  including  failure  to  conform  to  cGMP  regulations,  could  result  in  enforcement  actions,  and  the  discovery  of
problems with a product after approval may result in restrictions on a product, its manufacturer or the NDA holder, including recalls.

The FDA may withdraw approval of a product if compliance with regulatory requirements and standards is not maintained or if problems occur
after the product reaches the market. Corrective action could delay drug distribution and require significant time and financial expenditures. 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 the product, suspension of the approval, complete withdrawal of the product from the market, or
product recalls;
fines, warning letters, or holds on post-approval clinical trials;
refusal of the FDA to approve pending applications or supplements to approved applications;
suspension or revocation of product approvals;
product seizure or detention, or refusal to permit the import or export of products; or
injunctions or the imposition of civil or criminal penalties.

Other Regulatory Matters

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. Manufacturing, sales, promotion and other activities following product approval are
subject to regulation by numerous regulatory authorities in the United States in addition to the FDA, including CMS, other divisions of the Department of
Health  and  Human  Services,  the  Department  of  Justice,  the  Drug  Enforcement  Administration,  the  Consumer  Product  Safety  Commission,  the  Federal
Trade Commission, the Occupational Safety & Health Administration, the Environmental Protection Agency, and state and local governments.

For example, in the United States, sales, marketing and scientific and educational programs also must comply with state and federal fraud and
abuse laws, false claims laws, transparency laws, government price reporting, and health information privacy and security laws. These laws include the
following:
•

the  federal  Anti-Kickback  Statute,  which  makes  it  illegal  for  any  person,  including  a  prescription  drug  manufacturer  (or  a  party  acting  on  its
behalf),  to  knowingly  and  willfully  solicit,  receive,  offer  or  pay  any  remuneration  that  is  intended  to  induce  or  reward  referrals,  including  the
purchase, recommendation, order or prescription of a particular drug, for which payment may be made under a federal healthcare program, such as
Medicare or Medicaid. Moreover, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation
Act of 2010 (collectively, the ACA) provides that the government may assert that a claim including items or services resulting from a violation of
the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the civil False Claims Act;
the  federal  civil  and  criminal  false  claims  laws,  including  the  civil  False  Claims  Act  that  can  be  enforced  by  private  citizens  through  civil
whistleblower  or  qui  tam  actions  and  civil  monetary  penalties  laws,  prohibit  individuals  or  entities  from,  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 FDCA, which prohibits, among other things, the adulteration or misbranding of drugs, biologics and medical devices;
analogous  state  and  foreign  laws  and  regulations,  such  as  state  anti-kickback  and  false  claims  laws  which  may  apply  to  sales  or  marketing
arrangements and claims involving healthcare items or services reimbursed by non-governmental third-party payors, including private insurers,
state laws that require biotechnology companies to comply with the

•

•
•

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•

•

•

biotechnology industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by the federal government and may
require drug manufacturers to report information related to payments and other transfers of value to physicians and other healthcare providers or
marketing expenditures, state laws that require biotechnology companies to report information on the pricing of certain drug products, state and
local laws that require the registration of pharmaceutical sales representatives;
the  Federal  Health  Insurance  Portability  and  Accountability  Act  of  1996  (HIPAA)  prohibits,  among  other  things,  executing  or  attempting  to
execute a scheme to defraud any healthcare benefit program or making false statements relating to healthcare matters;
federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace  activities  and  activities  that  potentially  harm
consumers;
the  federal  Physician  Payments  Sunshine  Act  requires  applicable  manufacturers  of  covered  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
CMS information regarding payments and other transfers of value to physicians (defined to include doctors, dentists, optometrists, podiatrists and
chiropractors) and teaching hospitals as well as information regarding ownership and investment interests held by physicians and their immediate
family members. Beginning in 2022, applicable manufacturers also will be required to report such information regarding their payments and other
transfers  of  value  to  physician  assistants,  nurse  practitioners,  clinical  nurse  specialists,  anesthesiology  assistants,  certified  registered  nurse
anesthetists and certified nurse midwives during the previous year; and

• HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  and  their  implementing  regulations,  also
imposes obligations, including mandatory contractual terms, on “covered entities,” including certain healthcare providers, health plans, healthcare
clearinghouses, and their respective “business associates,” that create, receive, maintain or transmit individually identifiable health information for
or  on  behalf  of  a  covered  entity  as  well  as  their  covered  subcontractors,  with  respect  to  safeguarding  the  privacy,  security  and  transmission  of
individually identifiable health information, as well as analogous state and foreign laws that govern the privacy and security of health information
in  some  circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by  HIPAA,  thus  complicating
compliance efforts.

Pricing and rebate programs must also comply with the Medicaid rebate requirements of the U.S. Omnibus Budget Reconciliation Act of 1990 and
more  recent  requirements  in  the  ACA.  If  products  are  made  available  to  authorized  users  of  the  Federal  Supply  Schedule  of  the  General  Services
Administration,  additional  laws  and  requirements  apply.  Products  must  meet  applicable  child-resistant  packaging  requirements  under  the  U.S.  Poison
Prevention Packaging Act. Manufacturing, sales, promotion and other activities also are potentially subject to federal and state consumer protection and
unfair competition laws.

The distribution of pharmaceutical products is subject to additional requirements and regulations, including extensive record-keeping, licensing,

storage and security requirements intended to prevent the unauthorized sale of pharmaceutical products.

The failure to comply with any of these laws or regulatory requirements subjects pharmaceutical companies, among others, to possible legal or
regulatory  action.  Depending  on  the  circumstances,  failure  to  meet  applicable  regulatory  requirements  can  result  in  significant  civil,  criminal  and
administrative penalties, including damages, fines, disgorgement, imprisonment, exclusion from participation in government funded healthcare programs,
such  as  Medicare  and  Medicaid,  integrity  oversight  and  reporting  obligations,  contractual  damages,  reputational  harm,  diminished  profits  and  future
earnings, injunctions, requests for recall, seizure of products, total or partial suspension of production, denial or withdrawal of product approvals or refusal
to allow a firm to enter into supply contracts, including government contracts.

U.S. Patent-Term Restoration and Marketing Exclusivity

Depending upon the timing, duration and specifics of FDA approval of any future product candidates, some of the Company's U.S. patents may be
eligible for limited patent term extension under the Hatch-Waxman Act. The Hatch-Waxman Act permits restoration of the patent term of up to five years
as compensation for patent term lost during product development and FDA regulatory review process. Patent-term restoration, however, cannot extend the
remaining term of a patent beyond a total of 14 years from the product’s approval date. The patent-term restoration period is generally one-half the time
between  the  effective  date  of  an  IND  or  the  issue  date  of  the  patent,  whichever  is  later,  and  the  submission  date  of  an  NDA  plus  the  time  between  the
submission date of an NDA or the issue date of the patent, whichever is later, and the approval of that application, except that the review period is reduced
by any time during which the applicant failed to exercise due diligence. Only one patent applicable to an approved drug is eligible for the extension and the
application for the extension must be submitted prior to the expiration of the patent. The USPTO, in consultation with the FDA, reviews and approves the
application for any patent term extension or restoration. In the future, the Company may apply for restoration of patent term for its currently owned or
licensed patents to add

23

patent life beyond its current expiration date, depending on the expected length of the clinical trials and other factors involved in the filing of the relevant
NDA.

Market exclusivity provisions under the FDCA also can delay the submission or the approval of certain applications. The FDCA provides a five-
year period of non-patent marketing exclusivity within the United States to the first applicant to gain approval of an NDA for a new chemical entity. A drug
is  a  new  chemical  entity  if  the  FDA  has  not  previously  approved  any  other  new  drug  containing  the  same  active  moiety,  which  is  the  molecule  or  ion
responsible for the action of the drug substance. During the exclusivity period, the FDA may not accept for review an abbreviated new drug application
(ANDA) or a 505(b)(2) NDA submitted by another company for another version of such drug where the applicant does not own or have a legal right of
reference to all the data required for approval. However, an application may be submitted after four years if it contains a certification of patent invalidity or
non-infringement. The FDCA also provides three years of marketing exclusivity for an NDA, 505(b)(2) NDA or supplement to an existing NDA if new
clinical investigations, other than bioavailability studies, that were conducted or sponsored by the applicant are deemed by the FDA to be essential to the
approval of the application, for example, new indications, dosages or strengths of an existing drug. This three-year exclusivity covers only the conditions of
use associated with the new clinical investigations and does not prohibit the FDA from approving ANDAs for drugs containing the original active agent.
Five-year  and  three-year  exclusivity  will  not  delay  the  submission  or  approval  of  a  full  NDA.  However,  an  applicant  submitting  a  full  NDA  would  be
required to conduct or obtain a right of reference to all of the preclinical studies and adequate and well-controlled clinical trials necessary to demonstrate
safety and effectiveness.

European Union Drug Development

Similar to the United States, the various phases of preclinical and clinical research in the European Union are subject to significant regulatory
controls. Although the European Union Clinical Trials Directive 2001/20/EC has sought to harmonize the EU clinical trials regulatory framework, setting
out common rules for the control and authorization of clinical trials in the EU, the EU Member States have transposed and applied the provisions of the
Directive differently. This has led to significant variations in the member state regimes. Under the current regime, before a clinical trial can be initiated it
must be approved in each of the EU countries where the trial is to be conducted by two distinct bodies: the National Competent Authority (NCA) and one
or more Ethics Committees (ECs). Under the current regime all suspected unexpected serious adverse reactions to the investigated drug that occur during
the clinical trial have to be reported to the NCA and ECs of the Member State where they occurred.

The  EU  clinical  trials  legislation  is  currently  undergoing  a  transition  process  mainly  aimed  at  harmonizing  and  streamlining  clinical-trial
authorization, simplifying adverse-event reporting procedures, improving the supervision of clinical trials and increasing their transparency. These changes
will primarily be introduced under the Clinical Trials Regulation EU No 536/2014, which also aims to harmonize the rules for conducting clinical trials
across  the  EU.  In  the  meantime,  Clinical  Trials  Directive  2001/20/EC,  and  national  implementing  legislation,  continues  to  govern  all  clinical  trials
performed in the EU.

European Union Drug Review and Approval

In the European Economic Area (EEA), which is comprised of the 27 Member States of the European Union (including Norway and excluding
Croatia), Iceland and Liechtenstein, medicinal products can only be commercialized after obtaining a Marketing Authorization (MA). There are two types
of marketing authorizations:

•

The  Community  MA  is  issued  by  the  European  Commission  through  the  Centralized  Procedure,  based  on  the  opinion  of  the  Committee  for
Medicinal Products for Human Use (CHMP) of the EMA, and is valid throughout the entire territory of the EEA. The Centralized Procedure is
mandatory for certain types of products, such as biotechnology medicinal products, orphan medicinal products, advanced-therapy medicines such
as gene-therapy, somatic cell-therapy or tissue-engineered medicines and medicinal products containing a new active substance indicated for the
treatment  of  HIV,  AIDS,  cancer,  neurodegenerative  disorders,  diabetes,  auto-immune  and  other  immune  dysfunctions  and  viral  diseases.  The
Centralized Procedure is optional for products containing a new active substance not yet authorized in the EEA, or for products that constitute a
significant therapeutic, scientific or technical innovation or which are in the interest of public health in the European Union.

• National  MAs,  which  are  issued  by  the  competent  authorities  of  the  Member  States  of  the  EEA  and  only  cover  their  respective  territory,  are
available  for  products  not  falling  within  the  mandatory  scope  of  the  Centralized  Procedure.  Where  a  product  has  already  been  authorized  for
marketing  in  a  Member  State  of  the  European  Union,  this  National  MA  can  be  recognized  in  another  Member  States  through  the  Mutual
Recognition  Procedure.  If  the  product  has  not  received  a  National  MA  in  any  Member  State  at  the  time  of  application,  it  can  be  approved
simultaneously  in  various  Member  States  through  the  Decentralized  Procedure.  Under  the  Decentralized  Procedure  an  identical  dossier  is
submitted to the competent authorities of each of the Member States in which the MA is sought, one of which is selected by the applicant

24

as the Reference Member State (RMS). The competent authority of the RMS prepares a draft assessment report, a draft summary of the product
characteristics (SPC), and a draft of the labeling and package leaflet, which are sent to the other Member States (referred to as the Member States
Concerned)  for  their  approval.  If  the  Member  States  Concerned  raise  no  objections,  based  on  a  potential  serious  risk  to  public  health,  to  the
assessment, SPC, labeling or packaging proposed by the RMS, the product is subsequently granted a national MA in all the Member States (i.e., in
the RMS and the Member States Concerned).

Under the above described procedures, before granting the MA, EMA or the competent authorities of the Member States of the European Union
make an assessment of the risk-benefit balance of the product on the basis of scientific criteria concerning its quality, safety and efficacy. Similar to the
U.S.  patent  term-restoration,  Supplementary  Protection  Certificates  (SPCs)  serve  as  an  extension  to  a  patent  right  in  Europe  for  up  to  five  years.  SPCs
apply to specific pharmaceutical products to offset the loss of patent protection due to the lengthy testing and clinical trials these products require prior to
obtaining regulatory marketing approval.

Coverage and Reimbursement

Sales  of  the  Company's  products  will  depend,  in  part,  on  the  extent  to  which  its  products  will  be  covered  by  third  party  payors,  such  as
government  health  programs,  commercial  insurance,  and  managed  healthcare  organizations.  There  is  significant  uncertainty  related  to  third  party  payor
coverage and reimbursement of newly approved products. In the United States, for example, principal decisions about reimbursement for new products are
typically made by CMS. CMS decides whether and to what extent a new product will be covered and reimbursed under Medicare, and private third party
payors  often  follow  CMS’s  decisions  regarding  coverage  and  reimbursement  to  a  substantial  degree.  However,  no  uniform  policy  of  coverage  and
reimbursement for drug products exists. Accordingly, decisions regarding the extent of coverage and amount of reimbursement to be provided for any of
the Company's products will be made on a payor-by-payor basis.

Increasingly, third party payors are requiring that drug companies provide them with predetermined discounts from list prices and are challenging the
prices charged for medical products. Further, such payors are increasingly challenging the price, examining the medical necessity and reviewing the cost
effectiveness  of  medical  product  candidates.  There  may  be  especially  significant  delays  in  obtaining  coverage  and  reimbursement  for  newly  approved
drugs. Third party payors may limit coverage to specific product candidates on an approved list, known as a formulary, which might not include all FDA-
approved drugs for a particular indication. The Company may need to conduct expensive pharmaco-economic studies to demonstrate the medical necessity
and cost effectiveness of its products. As a result, the coverage determination process is often a time-consuming and costly process that will require the
Company  to  provide  scientific  and  clinical  support  for  the  use  of  its  products  to  each  payor  separately,  with  no  assurance  that  coverage  and  adequate
reimbursement will be obtained.

Moreover, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) established the Medicare Part D program to
provide a voluntary prescription drug benefit to Medicare beneficiaries. Under Part D, Medicare beneficiaries may enroll in prescription drug plans offered
by private entities that provide coverage of outpatient prescription drugs. Unlike Medicare Part A and B, Part D coverage is not standardized. While all
Medicare drug plans must give at least a standard level of coverage set by Medicare, Part D prescription drug plan sponsors are not required to pay for all
covered Part D drugs, and each drug plan can develop its own drug formulary that identifies which drugs it will cover and at what tier or level. However,
Part D prescription drug formularies must include drugs within each therapeutic category and class of covered Part D drugs, though not necessarily all the
drugs in each category or class. Any formulary used by a Part D prescription drug plan must be developed and reviewed by a pharmacy and therapeutic
committee. Government payment for some of the costs of prescription drugs may increase demand for products for which the Company receives marketing
approval. However, any negotiated prices for the Company's products covered by a Part D prescription drug plan likely will be lower than the prices it
might  otherwise  obtain.  Moreover,  while  the  MMA  applies  only  to  drug  benefits  for  Medicare  beneficiaries,  private  third  party  payors  often  follow
Medicare coverage policy and payment limitations in setting their own payment rates.

In addition, in most foreign countries, the proposed pricing for a drug must be approved before it may be lawfully marketed. The requirements
governing drug pricing and reimbursement vary widely from country to country. For example, the European Union provides options for its member states
to restrict the range of medicinal products for which their national health insurance systems provide reimbursement and to control the prices of medicinal
products  for  human  use.  A  member  state  may  approve  a  specific  price  for  the  medicinal  product  or  it  may  instead  adopt  a  system  of  direct  or  indirect
controls on the profitability of the company placing the medicinal product on the market. There can be no assurance that any country that has price controls
or reimbursement limitations for pharmaceutical products will allow favorable reimbursement and pricing arrangements for any of the Company's products.
Historically,  products  launched  in  the  European  Union  do  not  follow  price  structures  of  the  United  States  and  generally  prices  tend  to  be  significantly
lower.

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Healthcare Reform

The  United  States  government,  state  legislatures,  and  foreign  governments  have  shown  significant  interest  in  implementing  cost  containment
programs  to  limit  the  growth  of  government-paid  healthcare  costs,  including  price-controls,  restrictions  on  reimbursement,  and  requirements  for
substitution of generic products for branded prescription drugs. For example, in March 2010, the ACA was passed which substantially changed the way
healthcare  is  financed  by  both  the  government  and  private  insurers,  and  continues  to  significantly  impact  the  U.S.  pharmaceutical  industry.  The  ACA
contains provisions that may reduce the profitability of drug products through increased rebates for drugs reimbursed by Medicaid programs, extension of
Medicaid rebates to Medicaid managed care plans, mandatory discounts for certain Medicare Part D beneficiaries and annual fees based on pharmaceutical
companies’ share of sales to federal health care programs. The Medicaid Drug Rebate Program requires pharmaceutical manufacturers to enter into and
have  in  effect  a  national  rebate  agreement  with  the  HHS  Secretary  as  a  condition  for  states  to  receive  federal  matching  funds  for  the  manufacturer’s
outpatient  drugs  furnished  to  Medicaid  patients.  The  ACA  made  several  changes  to  the  Medicaid  Drug  Rebate  Program,  including  increasing
pharmaceutical manufacturers’ rebate liability by raising the minimum basic Medicaid rebate on most branded prescription drugs from 15.1% of average
manufacturer price (AMP), to 23.1% of AMP and adding a new rebate calculation for “line extensions” (i.e., new formulations, such as extended release
formulations) of solid oral dosage forms of branded products, as well as potentially impacting their rebate liability by modifying the statutory definition of
AMP. The ACA also expanded the universe of Medicaid utilization subject to drug rebates by requiring pharmaceutical manufacturers to pay rebates on
Medicaid managed care utilization and by enlarging the population potentially eligible for Medicaid drug benefits.

There  remain  judicial,  Congressional  and  executive  branch  challenges  to  certain  aspects  of  the  ACA,  as  well  as  efforts  by  the  Trump
administration  to  repeal  or  replace  certain  aspects  of  the  ACA.  Since  January  2017,  President  Trump  has  signed  several  Executive  Orders  and  other
directives designed to delay the implementation of certain provisions of the ACA or otherwise circumvent some of the requirements for health insurance
mandated by the ACA. Concurrently, Congress has considered legislation that would repeal or repeal and replace all or part of the ACA. While Congress
has not passed comprehensive repeal legislation, several bills affecting the implementation of certain taxes under the ACA have passed. On December 22,
2017, President Trump signed into law federal tax legislation commonly referred to as the Tax Cuts and Jobs Act (the Tax Act) which includes a provision
repealing,  effective  January  1,  2019,  the  tax-based  shared  responsibility  payment  imposed  by  the  ACA  on  certain  individuals  who  fail  to  maintain
qualifying health coverage for all or part of a year that is commonly referred to as the “individual mandate.” 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 Act. 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 to the District
Court to determine whether the remaining provisions of the ACA are invalid. The United States Supreme Court is currently reviewing this case, although it
is unclear when the Supreme Court will make a decision. Although the United States Supreme Court has not yet ruled on the constitutionality of the ACA,
on January 28, 2021, President Biden issued an executive order to initiate a special enrollment period from February 15, 2021 through May 15, 2021 for
purposes of obtaining health insurance coverage through the ACA marketplace. The executive order also instructs certain governmental agencies to review
and reconsider their existing policies and rules that limit access to healthcare, including among others, reexamining Medicaid demonstration projects and
waiver programs that include work requirements, and policies that create unnecessary barriers to obtaining access to health insurance coverage through
Medicaid or the ACA. It is also unclear how such litigation, other efforts to repeal and replace the ACA and the healthcare reform measures of the Biden
administration will impact the ACA and the Company's business.

Other legislative changes have been proposed and adopted in the United States since the ACA was enacted. These changes included aggregate
reductions to Medicare payments to providers of 2% per fiscal year, effective April 1, 2013, which, due to subsequent legislative amendments, will stay in
effect through 2030 unless additional Congressional action is taken. However, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and
other  SARS-CoV-2  relief  legislation  have  suspended  the  2%  Medicare  sequester  from  May  1,  2020  through  March  31,  2021.  In  January  2013,  the
American Taxpayer Relief Act of 2012 was signed into law, which, among other things, reduced Medicare payments to several providers, and increased the
statute  of  limitations  period  for  the  government  to  recover  overpayments  to  providers  from  three  to  five  years.  These  laws  may  result  in  additional
reductions in Medicare and other healthcare funding, which could have a material adverse effect on customers for the Company's drugs, if approved, and
accordingly, the Company's financial operations.

Additionally, there has been heightened governmental scrutiny recently over the manner in which drug 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. For

26

example, at the federal level, the Trump administration’s budget proposal for the fiscal year 2021 includes a $135 billion allowance to support legislative
proposals seeking to reduce drug prices, increase competition, lower out-of-pocket drug costs for patients and increase patient access to lower-cost generic
and  biosimilar  drugs.  On  March  10,  2020,  the  Trump  administration  sent  “principles”  for  drug  pricing  to  Congress,  calling  for  legislation  that  would,
among other things, cap Medicare Part D beneficiary out-of-pocket pharmacy expenses, provide an option to cap Medicare Part D beneficiary monthly out-
of-pocket expenses and place limits on pharmaceutical price increases. In addition, the Trump administration previously released a “Blueprint” to lower
prescription drug prices and reduce out-of-pocket costs of drugs that contained proposals to increase manufacturer competition, increase the negotiating
power of certain federal healthcare programs, incentivize manufacturers to lower the list price of their products and reduce the out-of-pocket costs of drug
products  paid  by  consumers.  On  July  24,  2020  and  September  13,  2020,  the  Trump  administration  announced  several  executive  orders  related  to
prescription drug pricing that seek to implement several of the administration's proposals. As a result, the FDA also released a final rule on September 24,
2020  providing  guidance  for  states  to  build  and  submit  importation  plans  for  drugs  from  Canada.  Further,  on  November  20,  2020,  HHS  finalized  a
regulation removing safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors under Part D, either directly or through
pharmacy benefit managers, unless the price reduction is required by law. The rule also creates a new safe harbor for price reductions reflected at the point-
of-sale, as well as a safe harbor for certain fixed fee arrangements between pharmacy benefit managers and manufacturers. In addition, on November 20,
2020, CMS issued an interim final rule implementing President Trump’s Most Favored Nation executive order, which would tie Medicare Part B payments
for certain physician-administered drugs to the lowest price paid in other economically advanced countries, effective January 1, 2021. On December 28,
2020, the United States District Court in Northern California issued a nationwide preliminary injunction against implementation of the interim final rule. It
is unclear whether the Biden administration will work to reverse these measures or pursue similar policy initiatives. 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 Company expects that additional healthcare reform measures may be adopted in the future, particularly in response to the recent presidential

election. Further, it is possible that additional governmental action is taken in response to the SARS-CoV-2 pandemic.

Research and Development

The Company recognized $39.8 million and $33.6 million of research and development expenses during the years ended December 31, 2020 and

2019, respectively.

Human Capital Management

As of December 31, 2020, the Company had 62 full-time employees based in the United States, building key capabilities by adding 35 employees
since 2019. This  talent  was  hired  to  support  and  extend  the  Company's  clinical  and  preclinical  pipeline,  as  well  as  develop  organizational  strength  and
infrastructure in CMC, selling, general and administrative functions. None of the Company's employees are represented by a labor union or are covered
under a collective bargaining agreement.

In response to the SARS-CoV-2 virus pandemic, the Company implemented changes that it determined to be in the best interest of its employees,
as well as the communities in which the Company operates, and which comply with government regulations. The implemented changes included having
employees work remotely while management monitored and implemented additional safety measures on-site in preparation for an eventual return to the
office.

The Company expects to continue to grow its organizational footprint in 2021 with a focus on expanding its sales force in connection with the
anticipated commercial launch of its main candidate OC-01 (varenicline) nasal spray in the fourth quarter of 2021, if approved by the FDA. In anticipation
of the FDA PDUFA date, the Company projects hiring approximately 150 to 200 sales representatives, in addition to bolstering management and support
functions. The Company will continue to evaluate the business needs and market opportunities, balancing in house expertise and core competencies with
outsourced  capacity.  Currently,  the  Company  outsources  much  of  its  preclinical  and  clinical  development,  as  well  as  manufacturing  to  contract
manufacturers and third party providers.

Drug  development  and  commercialization  requires  deep  expertise  across  a  broad  array  of  disciplines.  Pharmaceutical  companies  of  all  sizes
compete for a limited number of qualified applicants to fill specialized positions. To attract qualified candidates, the Company offers an attractive total
rewards package, consisting of base salary, cash bonus, a comprehensive benefit package, equity compensation, and 401(k) plan. Bonus opportunities and
equity compensation increase as a percentage of total compensation based on level of responsibility, and actual bonus awards are based on performance.

27

Corporate Information

The Company files electronically with the SEC its annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, or the Exchange Act. The Company makes available on its website
at  www.oysterpointrx.com,  free  of  charge,  copies  of  these  reports,  as  soon  as  reasonably  practicable  after  such  reports  are  filed  electronically  with,  or
furnished  to,  the  SEC.  The  Company  also  routinely  posts  press  releases,  presentations,  webcasts,  and  other  information  regarding  the  Company  on  its
website. The information posted on the Company's website is not a part of this Annual Report on Form 10-K.

Oyster Point, the Oyster Point logo and its other registered or common law trademarks appearing in this periodic report are the property of Oyster
Point Pharma, Inc. This periodic report contains references to the Company's trademarks and service marks and to those belonging to other entities. Solely
for convenience, trademarks and trade names referred to in this periodic report, including logos, artwork and other visual displays, may appear without the
® or TM symbols, but such references are not intended to indicate in any way that the Company will not assert, to the fullest extent under applicable law,
its rights or the rights of the applicable licensor to these trademarks and trade names. The Company does not intend its use or display of other entities’ trade
names, trademarks or service marks to imply a relationship with, or endorsement or sponsorship of the Company by, any other entity.

28

ITEM 1A. RISK FACTORS

Investing in the Company's common stock involves a high degree of risk. Careful consideration should be given to the following risk factors, in
addition to the other information set forth in this Annual Report on Form 10-K and in other documents that were filed and will be filed with the SEC, in
evaluating the Company and its business. Additional risks and uncertainties not presently known to or that are currently seen as immaterial may also harm
Company's business. If any of these risks occur, business, growth prospects, operating results and financial condition could be materially and adversely
affected, the trading price of the Company's common stock could decline and investors could lose part or all of their investment.

Summary Risk Factors

•

•

•

The Company is a clinical stage biopharmaceutical company with limited operating history and significant losses and negative cash flow, which
may make it difficult for investors to evaluate its current business and predict its future success and viability.
The Company's business depends entirely on the successful development and commercialization of its product candidates, and is highly dependent
on success of its main lead candidate OC-01 (varenicline) nasal spray for the treatment of dry eye disease.
The Company's lead product candidate OC-01 (varenicline) nasal spray is based on API that is already on the market, which exposes the Company
to additional risks. In addition, OC-01 (varenicline) nasal spray uses a novel and unproven therapeutic approach and mechanism of action, and
therefore  its  efficacy  and  safety  are  difficult  to  predict,  and  there  is  no  guarantee  that  OC-01  (varenicline)  nasal  spray  or  any  other  product
candidates will be approved by the FDA.

•

•

•

•

• Drug development is a highly uncertain undertaking and involves a substantial degree of risk; in addition, clinical drug development involves a
lengthy and expensive process with uncertain timelines and uncertain outcomes. The outcome of preclinical testing and earlier clinical trials may
not  be  predictive  of  the  success  of  later  clinical  trials,  and  interim,  topline  and  preliminary  data  from  clinical  trials  may  change  as  more  data
becomes available.
If the Company experiences delays or difficulties in the enrollment of subjects in clinical trials, its receipt of necessary regulatory approvals could
be  delayed  or  prevented,  the  Company  may  be  unable  to  obtain  required  regulatory  approvals,  and  therefore  be  unable  to  commercialize  its
product candidates on a timely basis or at all.
The Company's business, operations and clinical development timelines and plans could be adversely affected by the effects of health epidemics,
including the SARS-CoV-2 virus pandemic.
If the Company engages in acquisitions, in-licensing or strategic partnerships, this may increase its capital requirements, dilute stockholders, cause
it to incur debt or assume contingent liabilities and subject the Company to other risks.
The Company is subject to government regulation and contractual obligations related to privacy, security, and data protection, and its actual or
perceived failure to comply with such obligations could harm its business. Additionally, cyber-attacks or information security breaches that could
compromise the Company’s computer systems and data, or those of its third party partners, contractors or consultants, could expose the Company
to liability, affect its reputation and otherwise harm the business.
Changes in U.S. tax law may materially adversely affect the Company's financial condition, results of operations and cash flows.
The commercial success of the Company's products is subject to a number of risks, including risks associated with scaling up manufacturing to
commercial scale, marketing the Company's product candidates internationally and the availability and sufficiency of third party payor coverage
and reimbursement.
Even if the Company obtains regulatory approval for any of its product candidates, it may be subject to ongoing regulatory obligations or post-
marketing  commitments  as  specified  by  the  FDA  or  other  regulatory  authorities,  which  may  result  in  additional  costs  associated  with  those
commitments.
The Company faces significant competition, and the Company's product candidates may, if approved, compete with existing branded, generic and
off-label products.
The Company is subject to risks of litigation, including securities litigation. Further, if product liability lawsuits are brought against the Company,
it may incur substantial liabilities and may be required to limit commercialization of its products.
If the Company is unable to obtain and maintain patent protection for its technology and products for any reason, or if the scope of the patent
protection obtained in any market is not sufficiently broad, the Company may not be able to compete effectively in its markets.
Third party claims or litigation alleging infringement of patents or other proprietary rights, or seeking to invalidate the Company's patents or other
proprietary rights, may delay or prevent the development and commercialization of OC-01 (varenicline) nasal spray and other product candidates.

•
•

•

•

•

•

•

29

•

•

•

•
•

•

•

•

•

•

The  Company  may  become  involved  in  lawsuits  to  protect  or  enforce  its  patents,  the  patents  of  any  licensors  or  its  other  intellectual  property
rights, which could be expensive or even cost-prohibitive, time consuming, and unsuccessful given the uncertainty of litigation.
The  Company's  future  reliance  on  third  parties  may  require  the  Company  to  share  its  trade  secrets,  which  increases  the  possibility  that  a
competitor will discover them or that the Company's trade secrets will be misappropriated or disclosed.
The Company may be subject to claims that its employees, consultants or independent contractors have wrongfully used or disclosed confidential
information of their former employers or other third parties.
Intellectual property rights do not necessarily address all potential threats to its competitive advantage.
If the Company's future trademarks and trade names are not adequately protected, then it may not be able to build name recognition in markets of
interest and its business may be adversely affected.
If the Company fails to comply with its obligations under any license, collaboration or other agreements, such agreements may be terminated, the
Company may be required to pay damages and it could lose intellectual property rights that are necessary for developing and protecting its product
candidates; in addition, collaboration or partnership arrangements that the Company may enter into in the future may not be successful.
If the FDA does not conclude that OC-01 (varenicline) nasal spray satisfies the requirements under Section 505(b)(2) of the Federal Food Drug
and  Cosmetics  Act  (FFDCA),  or  if  the  requirements  for  such  product  candidates  under  Section  505(b)(2)  are  not  as  the  Company  expects,  the
approval pathway for those product candidates may take longer, cost more or entail greater complications and risks than anticipated, and may not
be successful.
The  regulatory  approval  processes  of  the  FDA,  EMA  and  other  comparable  foreign  regulatory  authorities  are  lengthy,  time  consuming  and
inherently unpredictable. If the Company is ultimately unable to obtain regulatory approval for its product candidates, it will be unable to generate
product revenue and its business will be substantially harmed.
The Company's employees, independent contractors, consultants, commercial collaborators, principal investigators, CROs, suppliers and vendors
may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements.
If the Company fails to comply with environmental, health and safety laws and regulations, it could become subject to fines or penalties or incur
costs that could have a material adverse effect on its business.

• Obtaining and maintaining regulatory approval of the Company's product candidates in one jurisdiction does not mean that the Company will be

•

successful in obtaining regulatory approval of its product candidates in other jurisdictions.
The  Company's  business  activities  are  subject  to  the  FCPA  and  similar  anti-bribery  and  anti-corruption  laws  of  other  countries  in  which  it
operates, as well as U.S. and certain foreign export controls, trade sanctions, and import laws and regulations.

• Disruptions  at  the  FDA,  the  SEC  and  other  government  agencies  caused  by  funding  shortages  or  global  health  concerns  could  prevent  new

•

•

•

•

products and services from being developed or commercialized in a timely manner.
The Company relies on third parties to conduct its clinical trials and for the production of its product candidates. Failure of those third parties to
perform satisfactorily or to produce sufficient quantities of its product candidate, could delay, prevent or impair the completion of such trials or the
development or commercialization of such product.
If the Company decides to pursue collaborations with third parties for the development or commercialization of its product candidates, but is not
able to establish collaborations on commercially reasonable terms, it may have to alter its development and commercialization plans. If it does
enter into collaborations that are not successful, it may not be able to capitalize on the market potential of these product candidates.
The Company's business operations and current and future relationships with healthcare professionals, clinical investigators, consultants, patient
organizations,  customers,  CROs  and  third  party  payors  in  connection  with  its  current  and  future  business  activities  may  be  subject  to  various
federal  and  state  healthcare,  fraud  and  abuse  laws,  false  claims  laws,  transparency  laws,  government  price  reporting,  and  health  information
privacy and security laws, which could expose the Company to various sanctions, penalties, contractual damages or diminished profits and future
earnings.
The Company will need substantial additional funding in the future. If it is unable to raise capital when needed, or on acceptable terms, it may be
forced to delay, reduce and/or eliminate one or more of its research and development programs or its future commercialization efforts.

• A number of internal and external factors could impact the stock price and trading volume of the Company’s stock, and investors could lose all or

part of their investment.
The Company has been incurring increased costs as a result of operating as a public company, and its management is required to devote substantial
time  to  compliance  initiatives  and  corporate  governance  practices.  Additionally,  if  the  Company  fails  to  maintain  proper  and  effective  internal
control over financial reporting, its ability to produce accurate financial statements on a timely basis could be impaired.
The Company disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

•

•

30

Risks Related to the Company's Business

The  Company  is  a  clinical  stage  biopharmaceutical  company  with  limited  operating  history.  It  has  incurred  significant  losses  and  negative
cash  flows  from  operations  since  its  formation  and  will  continue  to  incur  losses  for  the  foreseeable  future.  Company  has  no  products  approved  for
commercial sale, which may make it difficult for investors to evaluate its current business and predict its future success and viability.

The Company is a clinical stage biopharmaceutical company with a limited operating history. Operations to date have been limited to organizing
the  Company,  raising  capital  and  developing  product  candidates.  In  addition,  as  a  new  business,  the  Company  may  encounter  unforeseen  expenses,
difficulties, complications, delays and other known and unknown factors. The Company will need to transition from a company with a clinical development
focus  to  a  company  capable  of  supporting  commercial  activities.  It  has  not  yet  demonstrated  its  ability  to  successfully  obtain  marketing  approvals,
manufacture  a  commercial-scale  product  or  arrange  for  a  third  party  to  do  so  on  its  behalf,  or  conduct  sales  and  marketing  activities  necessary  for
successful product commercialization, and may not be successful in such a transition.

The Company does not have any products approved for sale, has not generated any revenue and has incurred net losses in each reporting period
since its formation. The Company has funded its operations primarily from the sale and issuance of its securities. Additionally, the net losses the Company
incurs may fluctuate significantly from quarter to quarter such that a period-to-period comparison of its results of operations may not be a good indicator of
the  Company's  future  performance.  The  size  of  the  Company  future  net  losses  will  depend,  in  part,  on  the  rate  of  future  growth  of  its  expenses  and  its
ability to generate revenue.

The Company expects to continue incurring significant expenses and increasing operating losses for the foreseeable future. The Company expects that

its expenses will increase substantially if and as it:

•

•
•

initiates additional preclinical, clinical and other studies for its product candidates or expands or modifies existing studies or currently planned
studies;
changes or adds additional manufacturers or suppliers, some of which may require additional permits or other governmental approvals;
creates additional infrastructure to support its operations as a public company and its product development and planned future commercialization
efforts;
seeks marketing approvals and reimbursement for its product candidates;
establishes a sales, marketing, and distribution infrastructure to commercialize any products for which it may obtain marketing approval;
seeks to identify and develop additional product candidates;
acquires or in-licenses other product candidates and technologies;

•
•
•
•
• makes milestone or other payments in connection with the development or approval of its product candidates;
• maintains, protects, and expands its intellectual property portfolio; and
experiences any delays or encounters issues with any of the above.
•

The Company's prior losses and expected future losses have had and will continue to have an adverse effect on working capital and ability to achieve

and maintain profitability.

The Company is highly dependent on the success of its lead product candidate OC-01 (varenicline) nasal spray for the treatment of dry eye
disease.  If  it  is  unable  to  successfully  obtain  the  marketing  approvals  necessary  to  commercialize  OC-01  (varenicline)  nasal  spray  or  experiences
significant delays in doing so, or if after obtaining marketing approvals, the Company fails to successfully commercialize this product candidate, its
business will be materially harmed.

The Company has devoted a significant portion of its financial resources and business efforts to the development of OC-01 (varenicline) nasal
spray  for  the  treatment  of  dry  eye  disease.  Although  it  is  also  developing  OC-01  (varenicline)  nasal  spray  for  other  indications  and  is  exploring  other
potential products, the Company does not anticipate receiving marketing approvals for any product candidates other than OC-01 (varenicline) nasal spray
in  the  next  several  years.  The  Company's  ability  to  generate  revenues  from  product  sales  will  depend  on  its  obtaining  marketing  approval  for  and
commercializing  OC-01  (varenicline)  nasal  spray  ,  and  it  cannot  accurately  predict  when  or  if  OC-01  (varenicline)  nasal  spray  will  receive  marketing
approval for dry eye disease or a secondary indication. Because the Company has focused its resources and efforts on developing OC-01 (varenicline) nasal
spray for dry eye disease, it has limited resources and may fail to commit adequate resources to, or delay the pursuit of opportunities for, other indications
or other product candidates that may have commercial potential, and its resource allocation decisions may cause the Company to fail to capitalize on viable
product candidates and profitable market opportunities. If the Company fails to successfully develop OC-01 (varenicline) nasal spray for dry eye disease, it
may not be able to identify, assess and develop OC-01 (varenicline) nasal spray for other indications or other product candidates on a timely basis, which
could materially affect Company's business, financial condition, results of operations and growth prospects.

31

The Company's business depends entirely on the successful development and commercialization of OC-01 (varenicline) nasal spray and other

future product candidates. It currently generates no revenues from sales of any products and may never generate revenue or be profitable.

The  Company  has  no  products  approved  for  commercial  sale  and  does  not  anticipate  generating  any  revenue  until  either  OC-01(varenicline)  nasal
spray  or  another  product  candidate  receives  the  regulatory  and  marketing  approvals  necessary  for  commercialization.  Even  though  the  Company  has
submitted  an  NDA  for  OC-01  (varenicline)  nasal  spray  for  the  treatment  of  signs  and  symptoms  of  dry  eye  disease,  it  cannot  be  certain  that  OC-01
(varenicline)  nasal  spray  will  receive  regulatory  approval,  or  be  successfully  commercialized  even  if  the  Company  receives  regulatory  approval.  The
Company's ability to generate revenue and achieve profitability depends significantly on its ability, or any future collaborator’s ability, to achieve a number
of objectives, including:

•

•

•

•
•

•

•
•
•
•

•
•

•
•
•

successful and timely completion of preclinical and clinical development of its product candidates, including OC-01 (varenicline) nasal spray and
other future product candidates;
establishing and maintaining relationships with key scientists, CROs and clinical sites for the clinical development, both in the United States and
internationally, of its product candidates, including OC-01 (varenicline) nasal spray and other future product candidates;
timely  receipt  of  marketing  approvals  from  applicable  regulatory  authorities  for  any  product  candidates  for  which  the  Company  successfully
completes clinical development;
complying with any required post-marketing approval commitments to applicable regulatory authorities;
establishing  and  maintaining  commercially  viable  supply  and  manufacturing  relationships  with  third  parties  that  can  provide  adequate,  in  both
amount and quality, products and services to support clinical development and meet the market demand for product candidates that the Company
develops, if approved;
successful commercial launch following any marketing approval, including the development of a commercial infrastructure, whether in-house or
with one or more collaborators;
a continued acceptable safety profile both prior to and following any marketing approval of its product candidates;
commercial acceptance of the Company's product candidates by patients, the medical community and third party payors;
identifying, assessing and developing new product candidates;
protecting Company's rights in its intellectual property portfolio, including, obtaining, maintaining and expanding patent protection, trade secret
protection and regulatory exclusivity, both in the United States and internationally, and;
defending against third party interference or infringement claims, if any;
obtaining  favorable  terms  in  any  collaboration,  licensing  or  other  arrangements  that  may  be  necessary  or  desirable  to  develop,  manufacture  or
commercialize its existing or acquired product candidates;
obtaining coverage and adequate reimbursement by government and third party payors for product candidates that the Company develops;
addressing any competing therapies and technological and market developments; and
attracting, hiring and retaining qualified personnel.

The  Company  may  never  be  successful  in  achieving  its  objectives  and,  even  if  it  does,  may  never  generate  revenue  that  is  significant  or  large
enough to achieve profitability, or comparable to the revenues of existing therapies, including Restasis  and Xiidra . If it does achieve profitability, it may
not be able to sustain or increase profitability on a quarterly or annual basis. The Company's failure to become and remain profitable would decrease its
value and could impair its ability to maintain or further its research and development efforts, raise necessary additional capital, grow business, retain key
employees and continue its operations.

®

®

The Company's lead product candidate OC-01 (varenicline) nasal spray is based on an API that is already on the market, which exposes the

Company to additional risks.

®

The API in OC-01, varenicline (in the form of varenicline tartrate), has been previously approved by the FDA and the EMA as an oral tablet under
®
the trade name Chantix 
, indicated as an aid to smoking cessation treatment, and is available in more than 80 countries throughout the world. From 2009
to 2016, the FDA required Chantix  to carry a boxed warning advising consumers of potential serious mental health side effects from Chantix. Although
the FDA removed this box warning from Chantix in 2016 in response to the EAGLES study sponsored by Pfizer, regulatory authorities may identify other
adverse side effects related to varenicline in the future or may add back the warning. Additionally, the Company anticipates that manufacturers will begin
selling  varenicline  in  generic  form  in  the  future,  which  could  lead  to  increased  use  of  varenicline  by  patients  and  increase  the  possibility  that  patients
experience adverse side effects related to varenicline. Any adverse side effects that arise from the use of any form of varenicline, whether Chantix, generic
varenicline or the Company product candidate, or reporting thereof could prevent or inhibit the commercialization of OC-01 (varenicline) nasal spray and
seriously harm Company's business. Furthermore, if manufacturer demand for varenicline increases in the future, particularly as a result of generic forms of
varenicline becoming available, the Company may not be able to continue to obtain varenicline on commercially reasonable terms, which would seriously
harm Company's business.

32

OC-01 (varenicline) nasal spray uses a novel and unproven therapeutic approach and mechanism of action to treat dry eye disease and there is

no guarantee that OC-01 (varenicline) nasal spray or any other product candidates will be approved by the FDA.

The Company is developing OC-01 (varenicline) nasal spray as a preservative-free, aqueous nasal spray that will stimulate the lacrimal functional
unit  (LFU)  to  produce  natural  tear  film.  To  the  Company’s  knowledge,  OC-01  (varenicline)  nasal  spray  represents  the  first  pharmacological  treatment
approach for dry eye disease that is aimed at stimulating the LFU. Other than with respect to data from the studies and trials of OC-01 and OC-02, there is
limited  or  no  clinical  evidence  showing  that  natural  tear  film  can  be  produced  through  the  stimulation  of  the  LFU.  Moreover,  even  though  preclinical
studies and clinical trials of OC-01 (varenicline) nasal spray have supported the submission of a 505(b)(2) NDA for the treatment of dry eye disease, the
Company  may  not  succeed  in  demonstrating  safety  and  efficacy  of  OC-01  (varenicline)  nasal  spray  for  other  indications,  including  NK,  which  is  the
disease being studied in OLYMPIA, the Company’s upcoming Phase 2 clinical trial. Advancing OC-01 (varenicline) nasal spray as a novel product creates
significant challenges for the Company, including:

•
•

•

obtaining marketing approval;
educating  medical  personnel,  including  ECPs,  and  patients  regarding  the  potential  efficacy  and  safety  benefits,  as  well  as  the  challenges,  of
incorporating the Company’s product candidates, if approved, into treatment regimens; and
establishing the necessary sales and marketing capabilities upon obtaining any marketing approvals to gain market acceptance.

The Company cannot guarantee that OC-01 (varenicline) nasal spray or any of its other future product candidates will be approved by the FDA.
Product  candidates  in  later-stage  clinical  trials  often  fail  to  demonstrate  sufficient  safety  and  efficacy  to  the  satisfaction  of  the  FDA,  EMA  and  other
comparable  foreign  regulatory  authorities  despite  having  successfully  progressed  through  preclinical  studies  and  other  clinical  trials.  In  some  instances,
there can be significant variability in safety and efficacy results between different clinical trials of the same product candidate due to numerous factors,
including changes in trial protocols, differences in size and type of the patient populations, differences in and adherence to the dosing regimen and other
trial protocols and the rate of dropout among clinical trial participants.

®

For example, although OC-01 (varenicline) nasal spray met the primary endpoint in ONSET-2 in both the 1.2 mg/ml and 0.6 mg/ml dose groups,
OC-01 (varenicline) nasal spray did not meet the secondary endpoint for patient-reported symptoms of eye dryness in a Controlled Adverse Environment
(CAE ) and other secondary endpoints in either dose group. Following completion of ONSET-2, the Company conducted additional analyses on a post-hoc
basis of the data from its ONSET-2 study to support its NDA submission. The Company may also conduct additional post-hoc analyses on the results of
clinical trials in the future. Post-hoc analyses performed after unmasking trial results can result in the introduction of bias, may not be predictive of success
in any future clinical trials and are given less weight by regulatory authorities than pre-specified analyses. Additionally, the Company cannot guarantee that
the safety profile of OC-01 (varenicline) nasal spray in healthy volunteers and patients with dry eye disease will be replicated in trials and studies for other
indications, such as NK. Assessments of efficacy can vary widely for a particular participant, and from participant to participant and site to site within a
clinical trial. This subjectivity can increase the uncertainty of, and adversely impact, the Company’s clinical trial outcomes. In addition, participants treated
with OC-01 (varenicline) nasal spray may also be treated with other investigational drugs, prescription drugs or even over-the-counter treatments following
the treatment period of the Company’s OC-01 studies, any of which can cause side effects or adverse events that are unrelated to the Company’s product
candidate, but which are observed during the long-term safety follow-up for OC-01. The occurrence of such side effects or adverse events could have a
negative impact on OC-01 (varenicline) nasal spray’s safety profile.

The Company may experience delays with respect to FDA’s review of the OC-01 (varenicline) nasal spray NDA as the pandemic-related workload
at the agency may require diversion of personnel away from review of products that are not used to treat or prevent SARS-CoV-2 and travel restrictions
may delay or prevent the inspection of clinical sites or manufacturing operations that are necessary to support approval decisions.

Drug development is a highly uncertain undertaking and involves a substantial degree of risk. The outcome of preclinical testing and earlier
clinical trials may not be predictive of the success of later clinical trials. The results of the Company's clinical trials may not satisfy the requirements of
the FDA, EMA or other comparable foreign regulatory authorities, and the Company may incur additional costs or experience delays in completing, or
ultimately be unable to complete, the development and commercialization of such product candidate.

Research  and  development  of  biopharmaceutical  products  is  inherently  risky.  The  Company  cannot  give  any  assurance  that  any  of  its  product
candidates  will  receive  regulatory,  including  marketing,  approval,  which  is  necessary  before  they  can  be  commercialized.  Before  obtaining  regulatory
approvals for the commercial sale of any of the Company's product candidates, the Company must demonstrate through lengthy, complex and expensive
preclinical  studies  and  clinical  trials  that  its  product  candidates  are  both  safe  and  effective  for  use  in  each  target  indication.  Product  candidates  in  later
stages of clinical trials may fail to show the desired safety, efficacy and durability profile despite having progressed through preclinical studies and initial
clinical

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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.

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 and clinical studies of the Company's product candidates may not be predictive of the results of early-stage
or later-stage clinical trials, and results of early clinical trials of the Company's product candidates may not be predictive of the results of later-stage clinical
trials.  The  results  of  clinical  trials  in  one  set  of  subjects  may  not  be  predictive  of  those  obtained  in  another.  In  some  instances,  there  can  be  significant
variability in safety, efficacy or durability results between different clinical trials of the same product candidate due to numerous factors, including changes
in trial procedures set forth in protocols, differences in the size and type of the patient populations, changes in and adherence to the dosing regimen and
other clinical trial protocols and the rate of dropout among clinical trial participants.

The  Company  may  also  experience  issues  in  implementing  its  clinical  trials  that  would  delay  or  prevent  it  from  satisfying  the  applicable

requirements of the FDA and other regulatory authorities, including:

•

•

•

•

the number of participants required for clinical trials of its product candidates may be larger than it anticipates, enrollment in these clinical trials
may be slower than the Company anticipates or participants may drop out of these clinical trials at a higher rate than the Company anticipates;
the  Company's  third  party  contractors  may  fail  to  comply  with  regulatory  requirements  or  meet  their  obligations  to  the  Company  in  a  timely
manner, or at all;
other regulators or institutional review boards may not authorize the Company or its investigators to commence a clinical trial or conduct a clinical
trial at a prospective trial site; and
the Company may experience delays in reaching, or fail to reach, agreement on acceptable clinical trial contracts or clinical trial protocols with
prospective trial sites.

The  Company  may  be  unable  to  design  and  execute  clinical  trials  that  support  marketing  approval.  It  cannot  be  certain  that  any  of  its  future
clinical trials will be successful. For example, use of OC-01 (varenicline) nasal spray requires the patient to follow a prescribed technique to administer the
nasal spray. Failure to properly administer the nasal spray by the patient or inappropriate technique demonstration by the ECP, may adversely affect the
outcome of OC-01 (varenicline) nasal spray in demonstrating efficacy in future clinical trials, such as the OLYMPIA trial in NK. Additionally, any safety
concerns  observed  in  any  one  of  the  Company's  clinical  trials  in  its  targeted  indications  could  limit  the  prospects  for  regulatory  approval  of  its  product
candidates in NK and potentially other indications, which could materially affect the Company's business, financial condition, results of operations and
growth prospects.

In addition, even if such clinical trials are successfully completed, the Company cannot guarantee that the FDA or foreign regulatory authorities
will interpret the results as the Company does, and more trials could be required before it submits its 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, the Company may be required to
expend significant resources, which may not be available to it, to conduct additional trials in support of potential approval of its product candidates. Even if
regulatory  approval  is  secured  for  any  of  the  Company's  product  candidates,  the  terms  of  such  approval  may  limit  the  scope  and  use  of  its  product
candidate, which may also limit its commercial potential.

If the Company experiences delays or difficulties in the enrollment of subjects in clinical trials, its receipt of necessary regulatory approvals

could be delayed or prevented.

The Company may not be able to initiate or continue clinical trials for its product candidates if it is unable to locate and enroll a sufficient number
of subjects to participate in these trials to such trial’s conclusion as required by the FDA, EMA or other comparable foreign regulatory authorities. Patient
enrollment is a significant factor in the timing of clinical trials. Any difficulties the Company experiences relating to the initiation or completion of patient
visits in clinical trials, including as impacted by the SARS-CoV-2 virus, could delay regulatory approval for its product candidates.

Patient enrollment may be affected if the Company’s competitors have ongoing clinical trials for product candidates that are under development
for  the  same  indications  as  its  product  candidates,  and  subjects  who  would  otherwise  be  eligible  for  clinical  trials  instead  enroll  in  clinical  trials  of  the
Company’s competitors’ product candidates. Patient enrollment for any of the Company’s future clinical trials may be affected by other factors, including:

•
•
•
•
•

size and nature of the patient population;
severity of the disease under investigation;
availability and efficacy of approved drugs for the disease under investigation;
participant eligibility criteria for the trial in question as defined in the protocol;
ECPs' and participants' perceived risks and benefits of the product candidate under study in relation to

34

other available therapies, including any new products that may be approved for the indications the Company is     
investigating;
efforts to facilitate timely enrollment in clinical trials;
participant referral practices of ECPs;
the ability to monitor participants adequately during and after treatment;
proximity and availability of clinical trial sites for prospective trial subjects;
continued enrollment of prospective subjects by clinical trial sites;
the risk that subjects enrolled in clinical trials will drop out of the trials before completion; and
disruptions or difficulties, or other restrictions, in initiating, enrolling, conducting or completing trials due to the SARS-CoV-2 virus outbreak.

•
•
•
•
•
•
•

The  Company’s  inability  to  enroll  a  sufficient  number  of  subjects  for  its  clinical  trials  would  result  in  significant  delays  or  may  require  it  to
abandon one or more clinical trials altogether. Enrollment delays in the Company’s clinical trials may result in increased development costs for its product
candidates and jeopardize its ability to obtain marketing approval for the sale of its product candidates. Furthermore, even if the Company is able to enroll a
sufficient number of subjects for its clinical trials, the Company may have difficulty maintaining enrollment of such subjects in its clinical trials.

The  Company  may  also  face  challenges  in  collecting  data  from  follow  up  visits  related  to  its  enrolled  clinical  trials.  For  example,  due  to  the
SARS-CoV-2 virus outbreak, select clinical trial sites in the Company’s ONSET-2 clinical trial were closed and subjects were unable to attend visits per the
trial  protocol,  which  reduced  the  amount  of  data  the  Company  was  able  to  collect  for  subjects  at  these  affected  centers  with  respect  to  primary  and
secondary endpoints. The Company believes that this inability to collect data had an adverse impact on the statistical powering of certain of its secondary
endpoints in ONSET-2 and may impact its future clinical trial results.

The Company's current or future product candidates may cause or reveal significant adverse events, toxicities or other undesirable side effects
which may delay or prevent marketing approval. In addition, if the Company obtains approval for any of its product candidates, significant adverse
events,  toxicities  or  other  undesirable  side  effects  may  be  identified  during  post-marketing  surveillance,  which  could  result  in  regulatory  action  or
negatively affect Company's ability to market the product.

Adverse events or other undesirable side effects caused by or associated with treatment by the Company's product candidates could cause it or
regulatory authorities to interrupt, delay or halt clinical trials and could result in a more restrictive label or the delay or denial of regulatory approval by the
FDA, EMA or other comparable foreign regulatory authorities.

During the conduct of clinical trials, subjects report changes in their health, including illnesses, injuries, and discomforts, to their study doctor.
Often, it is not possible to determine whether or not the product candidate being studied caused these conditions. It is possible that as the Company tests its
product  candidates  in  larger,  longer  and  more  extensive  clinical  trials,  or  as  use  of  these  product  candidates  becomes  more  widespread  if  they  receive
regulatory approval, illnesses, injuries, discomforts and other adverse events that were not observed in earlier trials, as well as conditions that did not occur
or went undetected in previous trials, will be reported by subjects. Many times, side effects are only detectable after investigational products are tested in
large-scale, Phase 3 clinical trials or, in some cases, after they are made available to subjects on a commercial scale after approval.

The most commonly reported adverse events in ONSET-2, ONSET-1, ZEN and MYSTIC were non-ocular in nature, which were sneezing and
coughing. If approved, the Company expects that OC-01 (varenicline) nasal spray will be used chronically over a prolonged period of time. However, the
Company  has  no  clinical  safety  data  on  patients  treated  with  OC-01  (varenicline)  nasal  spray  for  longer  than  84  days  and  these  adverse  events  are
subjective and based on subjects' self-report, which may not accurately reflect the actual number of adverse events. The Company's understanding of the
relationship between its product candidates and these adverse events may change as it gathers more information, and additional unexpected adverse events
may occur. If additional clinical experience indicates that OC-01 (varenicline) nasal spray or any other product candidate has side effects or causes serious
or life-threatening side effects, participant recruitment for studies and the ability of enrolled subjects to complete studies could be negatively impacted, and
the development of the product candidate may fail or be delayed, which would severely harm the Company's business, growth prospects, operating results
and financial condition.

Additionally, if one or more of the Company's product candidates receives marketing approval, and it or others later identify undesirable side effects or

adverse events caused by such products, a number of potentially significant negative consequences could result, including but not limited to:

•
•

regulatory authorities may withdraw approvals of such product or require additional warnings on the label;
it may be required to change the way the product is administered or conduct additional clinical trials or post-approval studies;

35

•

•
•

it may be required to create a Risk Evaluation and Mitigation Strategy (REMS) plan, which could include a medication guide outlining the risks of
such side effects for distribution to patients, a communication plan for healthcare providers, including ECPs, and/or other elements to assure safe
use;
it could be sued and held liable for harm caused to patients; and
its reputation may suffer.

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

and could materially affect its business, financial condition, results of operations, and growth prospects.

Interim, topline and preliminary data from the Company's clinical trials that it announces or publishes from time to time may change as more

patient data become available and is subject to audit and verification procedures that could result in material changes in the final data.

From time to time, the Company may publicly disclose preliminary, interim or topline data from its clinical trials. These interim updates are based
on a preliminary analysis of then-available data, and the results and related findings and conclusions are subject to change following a more comprehensive
review of the data related to the particular study or trial. The Company also makes assumptions, estimations, calculations and conclusions as part of its
analyses  of  data,  and  it  may  not  have  received  or  had  the  opportunity  to  fully  and  carefully  evaluate  all  data.  As  a  result,  the  topline  results  that  the
Company reports may differ from future results of the same studies, or different conclusions or considerations may qualify such results, once additional
data have been received and fully evaluated. Topline data also remain subject to audit and verification procedures that may result in the final data being
materially different from the preliminary data the Company previously published. As a result, topline data should be viewed with caution until the final
data are available. In addition, the Company may report interim analyses of only certain endpoints rather than all endpoints. Interim data from clinical trials
that the Company may complete are subject to the risk that one or more of the clinical outcomes may materially change as patient enrollment continues and
more  patient  data  become  available.  Adverse  changes  between  interim  data  and  final  data  could  materially  affect  the  Company's  business,  financial
condition,  results  of  operations  and  growth  prospects.  Further,  additional  disclosure  of  interim  data  by  the  Company  or  by  its  competitors  in  the  future
could  result  in  volatility  in  the  price  of  the  Company  common  stock.  Further,  others,  including  regulatory  agencies,  may  not  accept  or  agree  with  the
Company assumptions, estimates, calculations, conclusions or analyses or may interpret or weigh the importance of data differently, which could impact
the value of the particular program, the approvability or commercialization of the particular product candidate and the Company in general. In addition, the
information the Company chooses to publicly disclose regarding a particular study or clinical trial is typically selected from a more extensive amount of
available information. Investors may not agree with what it determines is the material or otherwise appropriate information to include in its disclosure, and
any  information  it  determines  not  to  disclose  may  ultimately  be  deemed  significant  with  respect  to  future  decisions,  conclusions,  views,  activities  or
otherwise regarding a particular product candidate or the Company's business. If the preliminary or topline data that the Company reports differ from late,
final  or  actual  results,  or  if  others,  including  regulatory  authorities,  disagree  with  the  conclusions  reached,  its  ability  to  obtain  approval  for,  and
commercialize the Company product candidates may be harmed, which could materially affect its business, financial condition, results of operations and
growth prospects.

The Company's success is highly dependent on its ability to attract and retain highly skilled executive officers and employees.

To succeed, the Company must recruit, retain, manage and motivate qualified executives as it builds out the management team, and the Company
faces  significant  competition  for  experienced  personnel.  The  Company  is  highly  dependent  on  the  principal  members  of  its  management  and  needs  to
continue to add executives with operational and commercialization experience as it plans for commercialization of its product candidates and builds out a
leadership  team  that  can  manage  its  operations  as  a  public  company.  If  the  Company  does  not  succeed  in  attracting  and  retaining  qualified  personnel,
particularly  at  the  management  level,  it  could  adversely  affect  its  ability  to  execute  the  Company's  business  plan  and  harm  its  operating  results.  In
particular, the loss of one or more of its executive officers could be detrimental if no suitable replacement is recruited in a timely manner. The competition
for qualified personnel in the biotechnology field is intense and as a result, the Company may be unable to continue to attract and retain qualified personnel
necessary for the future success of its business. The Company could in the future have difficulty attracting experienced personnel and may be required to
expend significant financial resources in its employee recruitment and retention efforts.

Many of the other biotechnology companies that the Company competes against for qualified personnel have greater financial and other resources,
different risk profiles and a longer history in the industry. They also may provide more diverse opportunities and better prospects for career advancement.
Some of these characteristics may be more appealing to high-quality candidates than what the Company has to offer. If the Company is unable to continue
to attract and retain high-quality personnel,

36

the rate and success at which it can discover, develop and commercialize its product candidates will be limited and the potential for successfully growing its
business will be harmed.

If the Company engages in acquisitions, in-licensing or strategic partnerships, this may increase its capital requirements, dilute stockholders,

cause it to incur debt or assume contingent liabilities and subject the Company to other risks.

The  Company  may  engage  in  various  acquisitions  and  strategic  partnerships  in  the  future,  including  licensing  or  acquiring  complementary

products, intellectual property rights, technologies or businesses. Any acquisition or strategic partnership may entail numerous risks, including:

•
•
•
•

•

•
•

•

increased operating expenses and cash requirements;
the assumption of indebtedness or contingent liabilities;
the issuance of equity securities which would result in dilution to the Company's stockholders;
assimilation of operations, intellectual property, products and product candidates of an acquired company, including difficulties associated with
integrating new personnel;
the  diversion  of  management’s  attention  from  the  Company's  existing  product  candidates  and  initiatives  in  pursuing  such  an  acquisition  or
strategic partnership;
retention of key employees, the loss of key personnel, and uncertainties in its ability to maintain key business relationships;
risks and uncertainties associated with the other party to such a transaction, including the prospects of that party and their existing products or
product candidates and regulatory approvals; and
the Company's inability to generate revenue from acquired intellectual property, technology and/or products sufficient to meet its objectives or
even to offset the associated transaction and maintenance costs.

The  Company’s  information  technology  systems,  or  those  used  by  the  Company’s  third  party  research  institution  collaborators,  CROs,
contractors or consultants, may fail or suffer other breakdowns, cyber-attacks or information security breaches that could compromise such systems
and data, expose the Company to liability, affect its reputation and otherwise harm its business.

The Company is increasingly dependent upon information technology systems, infrastructure, and data to operate its business, particularly during
the SARS-CoV-2 virus pandemic. The Company also relies on third party vendors and their information technology systems. Despite the implementation of
security  measures,  the  Company’s  computer  systems  and  those  of  its  CROs,  third-party  vendors,  contractors  and  consultants  may  be  vulnerable  to
compromise from traditional computer hackers; malicious code (such as computer viruses or worms); employee error, theft or misuse; denial-of-service
attacks;  cyber-attacks  by  sophisticated  nation-state  and  nation-state  supported  actors;  or  other  system  disruptions.  There  can  be  no  assurance  that  the
Company, its collaborators, CROs, third-party vendors, contractors and consultants will be successful in efforts to detect, prevent, protect against or fully
recover systems or data from all break-downs, service interruptions, attacks or breaches of systems.

As the cyber-threat landscape evolves, these attacks will grow in frequency, sophistication and intensity and will become increasingly difficult to
detect. Cyber-threats may be generic, or they may be targeted against the Company’s information systems. The Company and its third-party vendors may
not be able to anticipate all types of security threats, and the Company may not be able to implement effective preventive measures against all such security
threats. As a result of the SARS-CoV-2 virus pandemic, the Company may face increased cybersecurity risks due to its reliance on internet technology and
the number of its employees that are working remotely, which may create additional opportunities for cybercriminals to exploit vulnerabilities.

The costs to respond to a security breach and/or to mitigate any identified security vulnerabilities could be significant, the Company’s efforts to
address  these  issues  may  not  be  successful,  and  these  issues  could  result  in  interruptions,  delays,  negative  publicity,  loss  of  customer  trust,  diminished
purchase or use of our products, and other harms to the Company’s business and competitive position. Remediation of any potential security breach may
involve  significant  time,  resources,  and  expenses.  Any  security  breach  may  result  in  regulatory  inquiries,  litigation  or  other  investigations,  and  could
negatively impact the Company’s financial and operational condition. The Company could be required to fundamentally change its business activities and
practices in response to a security breach and our systems or networks may be perceived as less desirable, which could negatively affect our business and
damage our reputation.

If  a  breakdown,  cyber-attack  or  other  information  security  breach  were  to  occur,  it  could  result  in  a  material  disruption  of  the  Company’s
development programs and business operations, whether due to a loss of trade secrets or other proprietary information. For example, the loss of clinical
trial data from completed, ongoing or future clinical trials could result in delays in the Company’s regulatory approval efforts and significantly increase its
costs to recover or reproduce the data. Likewise, the Company relies on its third-party research institution collaborators for research and development of its
product candidates and

37

other third parties for the manufacture of its product candidates and to conduct clinical trials, and similar events relating to their information systems could
also have a material adverse effect on the Company’s business.

The Company receives, generates and stores significant and increasing volumes of sensitive, confidential and/or proprietary information, including
personal  data  (such  as  health  information),  research  and  development  information,  and  commercial  information  (such  as  business  and  financial
information). While the Company has security measures in place that are designed to protect such information and prevent security breaches, there can be
no assurance that the Company’s security measures or those of the Company’s third-party service providers that store or otherwise process the Company’s
information on our behalf will be effective.

The  Company  is  required  to  comply  with  laws,  rules,  regulations  and  other  obligations  that  require  it  to  maintain  the  security  of  personal
information. It may have contractual and other legal obligations to notify relevant stakeholders of security breaches. Most jurisdictions have enacted laws
requiring  companies  to  notify  individuals,  regulatory  authorities,  and  others  of  security  breaches  involving  personal  information.  For  example.  in  the
United  States,  notice  of  breaches  of  protected  health  information  as  defined  under  the  Health  Insurance  Portability  and  Accountability  Act  of  1996,  as
amended  (HIPAA)  may  need  to  be  disclosed  to  affected  individuals,  the  U.S.  Secretary  of  the  Department  of  Health  and  Human  Services  (HHS),  and
others.

A security breach may cause the Company to breach its contracts. The Company's agreements with relevant stakeholders such as collaborators
may require the Company to use legally required, industry-standard or reasonable measures to safeguard personal information. A security breach could lead
to  claims  by  relevant  stakeholders  that  the  Company  has  failed  to  comply  with  such  contractual  obligations.  In  addition,  any  non-compliance  with  the
Company’s data privacy obligations in its contracts or the Company’s inability to flow down such obligations from relevant stakeholders to the Company’s
vendors may cause the Company to breach its contracts. As a result, the Company could be subject to legal action or the relevant stakeholders could end
their relationships with it. There can be no assurance that the limitations of liability in the Company’s contracts would be enforceable or adequate or would
otherwise protect us from liabilities or damages.

The Company does not maintain standalone cyber-security insurance and has limited insurance coverage in the event of any breach or disruption
of its or its collaborators’, CROs’, or vendors’ systems, including any unauthorized access or loss of any personal data that the Company may collect, store
or  otherwise  process.  The  costs  related  to  significant  security  breaches,  disruptions  or  data  breaches  could  be  material  and  exceed  the  limits  of  any
insurance coverage the Company may have. In addition, the Company cannot be sure that its existing insurance coverage will continue to be available on
acceptable terms or that its insurers will not deny coverage as to any future claim. To the extent any disruption, data breach or security breach were to result
in a loss of, or damage to, the Company’s data or systems, or inappropriate disclosure of confidential or proprietary information, including personal data,
the  Company  could  incur  liability  and  the  further  development  and  commercialization  of  its  product  candidates  could  be  delayed  and  its  business  and
operations  could  be  adversely  affected  and/or  could  result  in  the  loss  or  disclosure  of  critical  or  sensitive  data,  which  could  result  in  financial,  legal,
business or reputational harm to the Company.

The  Company  is  subject  to  stringent  and  evolving  laws,  regulations,  rules,  contractual  obligations,  and  policies  related  to  data  privacy  and

security, and its actual or perceived failure to comply with such obligations could harm its business.

The Company’s business is subject to stringent and evolving U.S. and foreign laws, rules, and regulations, and contractual obligations relating to
data  privacy  and  security,  including  the  use,  processing,  and  cross-border  transfer  of  personal  data.  Data  privacy  has  become  a  significant  issue  in  the
United States, countries in the European Union, or EU, and in many other countries in which it may operate. The regulatory frameworks for privacy issues
are  evolving  and  may  result  in  ever-increasing  regulatory  and  public  scrutiny  and  escalating  levels  of  enforcement  and  sanctions,  including  monetary
penalties  and  personal  data  processing  penalties  that  could  require  us  to  change  our  business  practices.  Interpretation  of  these  frameworks  is  likely  to
remain  uncertain  and  potentially  inconsistent  for  the  foreseeable  future.  This  evolution  may  create  uncertainty  in  our  business,  affect  our  or  our
collaborators’, service providers’ and contractors’ ability to operate in certain jurisdictions or to collect, store, transfer, use or share personal information,
necessitate the acceptance of more onerous obligations in our contracts, result in liability or impose additional costs on us. Despite the Company's efforts to
bring practices into compliance with these obligations, it may not be successful in its efforts to achieve compliance either due to internal or external factors
such as resource allocation limitations or a lack of vendor cooperation. Noncompliance could result in proceedings against the Company by governmental
and regulatory entities, collaborators, data subjects or others.

In  the  U.S.,  these  include  rules  and  regulations  promulgated  under  the  authority  of  the  Federal  Trade  Commission  and  the  following  laws  and
regulations: the Electronic Communications Privacy Act, the Computer Fraud and Abuse Act, the California Consumer Privacy Act of 2018, or the CCPA,
and other state and federal laws relating to data privacy and security. For example, the CCPA, which became effective on January 1, 2020, establishes a
privacy framework for covered businesses, including an expansive definition of personal information and data privacy rights for California residents. The
CCPA, among other things, requires covered businesses to provide disclosures to California residents and afford such individuals data protection rights,
including  the  ability  to  opt-out  of  the  sale  of  personal  information.  The  CCPA  provides  a  private  right  of  action  and  statutory  damages  for  violations,
including for data breaches. Although the CCPA exempts certain data regarding clinical trials,

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the CCPA, to the extent applicable to the Company’s business and operations, may increase the Company’s compliance costs and potential liability with
respect  to  other  personal  information  the  Company  maintains  about  California  residents.  In  addition,  California  voters  recently  approved  the  California
Privacy Rights Act of 2020, or CPRA, that goes into effect on January 1, 2023. It is expected that the CPRA would, among other things, give California
residents the ability to limit the use of their sensitive information, provide for penalties for CPRA violations concerning California residents under the age
of 16, and establish a new California Privacy Protection Agency to implement and enforce the law. These laws reflect our Company’s vulnerability to the
evolving regulatory environment related to personal information.

Internationally,  the  Company’s  operations  may  be  subject  to  increased  scrutiny  or  attention  from  foreign  data  protection  authorities.  The
Company’s clinical trial programs and research collaborations outside the United States may implicate foreign data protection laws, including in Europe.
Many  jurisdictions  have  established,  or  are  in  the  process  of  establishing,  privacy  and  data  security  legal  frameworks  with  which  we,  the  Company’s
collaborators,  service  providers,  including  the  Company’s  CROs,  and  contractors  must  comply.  For  example,  European  data  protection  laws,  including,
without limitation, the EU’s General Data Protection Regulation, or GDPR, impose stringent data protection requirements for processing the personally
identifiable information of individuals residing in the European Economic Area, Switzerland, and United Kingdom. For example, these laws impose robust
disclosure  requirements  to  individuals  and  a  strengthened  individual  data  rights  regime,  strict  timelines  for  data  breach  notifications,  limitations  on
retention of information, increased requirements pertaining to special categories of data, such as health data, and additional obligations when the Company
contracts with third-party processors in connection with the processing of the personal data. The GDPR increases the Company’s obligations with respect
to  clinical  trials  conducted  in  the  EU  by  expanding  the  definition  of  personal  data  to  include  coded  data  and  requiring  changes  to  informed  consent
practices and more detailed notices for clinical trial participants and investigators. The GDPR provides for fines for noncompliance of up to €20 million or
four percent of worldwide annual revenues, whichever is greater. In addition, the GDPR authorizes penalties for non-compliance and civil litigation claims.

The  GDPR  applies  extraterritorially,  and  the  Company  may  be  subject  to  the  GDPR  because  of  its  data  processing  activities  that  involve  the
personal data of individuals located in the European Union, such as in connection with any European Union clinical trials. GDPR regulations may impose
additional  responsibility  and  liability  in  relation  to  the  personal  data  that  the  Company  processes,  and  it  may  be  required  to  put  in  place  additional
mechanisms  to  ensure  compliance  with  the  new  data  protection  rules.  This  may  be  onerous  and  may  interrupt  or  delay  the  Company’s  development
activities, and adversely affect its business, financial condition, results of operations and growth prospects.

European data protection laws, including the GDPR, generally restrict the transfer of personal information from Europe, including the European
Economic Area, United Kingdom, and Switzerland (collectively, Europe) to the United States and most other countries unless the parties to the transfer
have implemented specific safeguards to protect the transferred personal information. One of the primary safeguards used for transfers of personal data
from Europe to the United States, namely, the Privacy Shield administered by the U.S. Department of Commerce, was invalidated by a decision of Court of
Justice of the European Union (CJEU). Subsequently, the Swiss Federal Data Protection and Information Commissioner also opined that the Swiss-U.S.
Privacy  Shield  is  inadequate  for  transfers  of  data  from  Switzerland  to  the  U.S.  The  CJEU  also  cast  doubt  on  our  ability  to  use  one  of  the  primary
alternatives to the Privacy Shield, namely the European Commission’s Standard Contractual Clauses, to transfer lawfully personal data from Europe to the
United States and most other countries. Further, the European Commission recently proposed updates to the Standard Contractual Clauses. At present, there
are few if any viable alternatives to the Standard Contractual Clauses and, therefore, there is uncertainty regarding how to ensure that transfers of personal
information  from  Europe  to  the  U.S.  and  other  countries  comply  with  European  data  protection  laws.  As  such,  any  transfers  by  the  Company,  or  the
Company’s third party vendors, of personal data from Europe may not comply with European data protection laws; may increase the Company’s exposure
to the GDPR’s heightened sanctions for violations of its cross-border data transfer restrictions, and may restrict our clinical trial activities in Europe, limit
our ability to collaborate with CROs, service providers and other companies subject to European data protection laws. Loss of the Company’s ability to
transfer personal data from Europe may also require us to increase the Company’s data processing capabilities in those jurisdictions at significant expense.

Further, the United Kingdom’s decision to leave the EU, often referred to as Brexit, created uncertainty with regard to data protection regulation in
the  United  Kingdom.  Following  December  31,  2020,  the  GDPR’s  data  protection  obligations  continue  to  apply  to  the  United  Kingdom  in  substantially
unvaried form under the so called “UK GDPR” or more explicitly, the GDPR continues to form part of the laws in the United Kingdom by virtue of section
3 of the European Union (Withdrawal) Act 2018, as amended (including by the various Data Protection, Privacy and Electronic Communications (EU Exit)
Regulations),  which  potentially  exposes  us  to  two  parallel  data  protection  regimes,  each  of  which  authorizes  fines  and  the  potential  for  divergent
enforcement actions. In addition, it is still unclear whether the transfer of personal data from the EU to the United Kingdom will in the future continue to
remain lawful under the GDPR. For example, pursuant to a post-Brexit agreement between the United Kingdom and the EU, the European Commission
will continue to treat the United Kingdom as if it remained a member state of the EU in relation to transfers of personal data from the EEA to the United
Kingdom, meaning such transfers may be made without a need for additional safeguards, for four months from January 1, 2021, with a potential additional
two month extension. This

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“transition” period, however, will end if and when the European Commission adopts an adequacy decision in respect of the United Kingdom or the United
Kingdom amends certain UK data protection laws, or relevant aspects thereof, without the EU’s consent (unless those amendments are made simply to
align those UK data protection laws with the EU’s data protection regime). If the European Commission does not adopt an adequacy decision with regard
to personal data transfers to the United Kingdom before the expiration of the transition period, from that point onwards, the United Kingdom will be a
“third country” under the GDPR and such transfers will need to be made subject to GDPR-compliant safeguards (for example, the Standard Contractual
Clauses).

Additionally, other countries outside of Europe have enacted or are considering enacting similar cross-border data transfer restrictions and laws
requiring local data residency, and strict requirements and limitations for processing personal information, which could increase the cost and complexity of
delivering our services and operating our business. For example, Brazil enacted the General Data Protection Law, New Zealand enacted the New Zealand
Privacy  Act,  China  released  its  draft  Personal  Information  Protection  Law,  and  Canada  introduced  the  Digital  Charter  Implementation  Act.  As  with  the
GDPR, these laws are broad and may increase our compliance burdens, including by mandating potentially burdensome documentation requirements and
granting certain rights to individuals to control how the Company collects, uses, discloses, retains, and processes personal information about them.

The Company publishes privacy policies and other documentation regarding the Company’s collection, processing, use and disclosure of personal
information. Although the Company endeavors to comply with the Company’s published policies and other documentation, the Company may at times fail
to  do  so  or  may  be  perceived  to  have  failed  to  do  so.  Moreover,  despite  the  Company’s  efforts,  the  Company  may  not  be  successful  in  achieving
compliance if the Company’s employees or third-party vendors fail to comply with the Company’s published policies and documentation. Such failures can
subject the Company to potential foreign, local, state and federal action if they are found to be deceptive, unfair, or misrepresentative of the Company’s
actual  practices.  Moreover,  subjects  about  whom  the  Company  or  the  Company’s  partners  obtain  information,  as  well  as  the  providers  who  share  this
information with us, may contractually limit the Company’s ability to use and disclose the information. Claims that the Company has violated individuals’
privacy rights or failed to comply with data protection laws or applicable privacy notices even if the Company is not found liable, could be expensive and
time-consuming to defend and could result in adverse publicity that could harm the Company’s business.

Changes in U.S. tax law may materially adversely affect the Company's financial condition, results of operations and cash flows.

On March 27, 2020, the CARES Act was signed into law to address the SARS-CoV-2 virus pandemic crisis. The CARES Act is an approximately
$2  trillion  emergency  economic  stimulus  package  that  includes  numerous  U.S.  federal  income  tax  provisions,  including  the  modification  of:  (i)  net
operating loss rules, (ii) the alternative minimum tax refund and (iii) business interest deduction limitations under Section 163(j) of the Internal Revenue
Code  of  1986,  as  amended  (the  Code).  ).  On  Dec.  27,  2020,  President  Trump  signed  the  Consolidated  Appropriations  Act,  2021  (H.R.  133),  an
appropriations and stimulus package that includes many U.S. federal income tax provisions generally favorable to taxpayers such as (i) retroactive changes
to and extensions of items contained in The CARES Act, and (ii) extensions of dozens of expiring tax provisions including the employer tax credit for paid
family and medical leave.

The Tax Act also significantly changed the U.S. federal income taxation of U.S. corporations. The Tax Act remains unclear in many respects and
has  been,  and  may  continue  to  be,  the  subject  of  amendments  and  technical  corrections,  as  well  as  interpretations  and  implementing  regulations  by  the
Treasury and Internal Revenue Service (the IRS), which have lessened or increased certain adverse impacts of the Tax Act and may continue to do so in the
future. In addition, it is unclear how these U.S. federal income tax changes will affect state and local taxation, which often uses federal taxable income as a
starting point for computing state and local tax liabilities. The Company continues to work with its tax advisors to determine the full impact the Tax Act,
the CARES Act, and H.R. 133 will have. The Company's investors should consult with their legal and tax advisors with respect to both the Tax Act and the
CARES Act and the potential tax consequences of investing in the Company's common stock.

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The  Company’s  ability  to  use  its  net  operating  loss  carryforwards  and  certain  other  tax  attributes  to  offset  future  taxable  income  may  be

subject to certain limitations.

The Company’s net operating loss carryforwards (NOLs) and certain other tax attributes 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. The Company’s NOLs generated in tax years ending on
or prior to December 31, 2017 are only permitted to be carried forward for 20 taxable years under applicable U.S. federal tax law. As of December 31,
2020,  the  Company  had  a  U.S.  federal  NOL  carryforward  balance  of  $120.6  million,  $4.5  million  of  which  will  expire  beginning  in  the  year  2035,  if
unutilized, and $116.1 million of which will carry forward indefinitely. As of December 31, 2020, the Company had a state NOL carryforward balance of
$123.9 million, which will expire beginning in the year 2035, if unutilized.

Under the Tax Act, federal NOLs generated in tax years ending after December 31, 2017 may be carried forward indefinitely. Under the CARES
Act, NOLs arising in tax years beginning after December 31, 2017 and before January 1, 2021 may be carried back to each of the five tax years preceding
the tax year of such loss. Due to the Company’s cumulative losses through December 31, 2020, it does not anticipate that such provision of the CARES Act
will be relevant to it. The deductibility of federal NOLs, particularly for tax years beginning after December 31, 2020, may be limited. It is uncertain if and
to what extent various states will conform to the Tax Act or the CARES Act.

In addition, the Company’s NOLs and tax credit carryforwards are subject to review and possible adjustment by the IRS and state tax authorities.
Under Sections 382 and 383 of the Code, if a corporation undergoes an “ownership change” (generally defined as a cumulative change in the Company’s
ownership by “5-percent stockholders” that exceeds 50 percentage points over a rolling three-year period), the corporation’s ability to use its pre-change
NOLs and certain other pre-change tax attributes to offset its post-change income and taxes may be limited. Similar rules may apply under state tax laws.
The Company determined that no significant limitation would be placed on the utilization of its net operating loss and tax credit carryforwards due to prior
ownership changes. The Company may, however, experience ownership changes in the future as a result of equity offerings or subsequent shifts in its stock
ownership,  some  of  which  are  outside  its  control.  If  the  Company’s  ability  to  utilize  those  NOLs  and  tax  credit  carryforwards  becomes  limited  by  an
“ownership change” as described above, it may not be able to utilize a material portion of its NOLs and certain other tax attributes, which could have a
material adverse effect on its cash flows and results of operations.

Risks Related to Development and Commercialization of the Company’s Product Candidates

Clinical drug development involves a lengthy and expensive process with uncertain timelines and uncertain outcomes, and results of earlier
studies and trials may not be predictive of future results. If clinical trials of the Company’s product candidates, particularly OC-01 (varenicline) nasal
spray, are prolonged or delayed, the Company may be unable to obtain required regulatory approvals, and therefore be unable to commercialize its
product candidates on a timely basis or at all.

Before  obtaining  marketing  approval  from  regulatory  authorities  for  the  sale  of  its  product  candidates,  the  Company  must  conduct  extensive
clinical trials to demonstrate the safety and efficacy of the product candidates in humans. To date, the Company has focused substantially all of its efforts
and financial resources on identifying, acquiring, and developing its product candidates, including conducting preclinical studies and clinical trials. Clinical
testing  is  expensive  and  can  take  many  years  to  complete,  and  the  Company  cannot  be  certain  that  any  clinical  trials  will  be  conducted  as  planned  or
completed on schedule, if at all. The Company’s inability to successfully complete preclinical and clinical development could result in additional costs to it
and negatively impact its ability to generate revenue. The Company’s future success is dependent on its ability to successfully develop, obtain regulatory
approval for, and then successfully commercialize product candidates. The Company currently does not generate any revenues from sales of any products,
and it may never be able to develop or commercialize a marketable product.

Each of the Company’s product candidates may require additional clinical development, management of clinical, preclinical and manufacturing
activities,  regulatory  approval  in  multiple  jurisdictions,  achieving  and  maintaining  commercial-scale  supply,  building  of  a  commercial  organization,
substantial investment and significant marketing efforts before the Company generates any revenues from product sales. The Company is not permitted to
market or promote any of its product candidates before it receives regulatory approval from the FDA or comparable foreign regulatory authorities, and it
may never receive such regulatory approval for any of its product candidates. The Company may experience delays in its ongoing clinical trials and it does
not know whether planned clinical trials will begin on time, need to be redesigned, enroll patients on time or be completed on schedule, if at all.

The Company may experience numerous unforeseen events during, or as a result of, clinical trials that could delay or prevent its ability to receive

marketing approval or commercialize OC-01 (varenicline) nasal spray and any other product candidates that it may develop, including:

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the Company may experience delays in or failure to reach agreement on acceptable terms with prospective CROs and clinical sites, the terms of
which can be subject to extensive negotiation and may vary significantly among different CROs and trial sites
the Company may fail to obtain sufficient enrollment in its clinical trials or participants may fail to complete its clinical trials;
clinical trials of its product candidates may produce negative or inconclusive results, and it may decide, or regulators may require the Company, to
conduct additional clinical trials or abandon product development programs;
the Company may decide, or regulators or institutional review boards may require it, to suspend or terminate clinical research for various reasons,
including noncompliance with regulatory requirements or a finding that the participants are being exposed to unacceptable health risks;
regulators or institutional review boards may require the Company to perform additional or unanticipated clinical trials to obtain approval or it
may be subject to additional post-marketing testing requirements to maintain regulatory approval;
regulators may revise the requirements for approving its product candidates, or such requirements may not be as it anticipates;
the cost of clinical trials of its product candidates may be greater than it anticipates, and the Company may need to delay or suspend one or more
trials until it completes additional financing transactions or otherwise receive adequate funding;
the supply or quality of its product candidates or other materials necessary to conduct clinical trials of its product candidates may be insufficient or
inadequate or may be delayed;
the Company’s product candidates may have undesirable side effects or other unexpected characteristics, causing it or its investigators, regulators
or institutional review boards to suspend or terminate trials;
regulatory authorities may suspend or withdraw their approval of a product or impose restrictions on its distribution;
the Company may experience delays due to the SARS-CoV-2 virus pandemic, including with respect to the receipt of product candidates or other
materials, submission of NDAs, filing of Investigational New Drug Application, or INDs and starting any clinical trials for other indications or
programs;
the Company may experience delays with respect to FDA’s review of the OC-01 (varenicline) nasal spray NDA as the pandemic-related workload
at the agency may require diversion of personnel away from review of non-pandemic products and travel restrictions may delay or prevent the
inspection of clinical sites or manufacturing operations that are necessary to support approval
decisions; and
the Company may experience manufacturing delays due to the SARS-CoV-2 virus pandemic in its supply chain caused by a shortage of raw
materials, a lack of employees on site at its suppliers due to illness, or a lack of productivity at its suppliers due to local or national government
quarantine restrictions on coming to the workplace.

®

For example, due to the SARS-CoV-2 virus pandemic, the Company experienced an impact at select clinical trial sites during the month of March
2020 where ophthalmology practices were closed or subjects were unable to attend visits or where clinical trial sites did not feel comfortable putting their
staff or subjects into a CAE , which limited the Company’s ability to assess the related secondary endpoint in its ONSET-2 study for those subjects. The
Company does not know whether any of its preclinical studies or clinical trials will begin as planned, will need to be restructured or will be completed on
schedule, or at all. If the Company experiences delays in the completion of, or termination of, any clinical trial of its product candidates, or is unable to
achieve clinical endpoints due to unforeseen events, such as the SARS-CoV-2 virus pandemic, the commercial prospects of its product candidates will be
harmed, and its ability to generate product revenues from any of these product candidates will be delayed. In addition, any delays in completing its clinical
trials  will  increase  the  Company’s  costs,  slow  down  its  product  candidate  development  and  approval  process  and  jeopardize  its  ability  to  commence
product sales and generate revenues. Significant clinical trial delays could also allow the Company’s competitors to bring products to market before it does
or shorten any periods during which the Company has the exclusive right to commercialize its product candidates and impair its ability to commercialize its
product candidates and may harm its business and results of operations.

OC-01 (varenicline) nasal spray and the Company's other product candidates have never been manufactured on a commercial scale, and there

are risks associated with scaling up manufacturing to commercial scale.

To  date,  the  Company's  third  party  manufacturer  has  only  manufactured  OC-01  (varenicline)  nasal  spray  in  limited  quantities  in  batch  sizes
appropriate for the Company's clinical trials and registration batches to support the NDA submission, for which batch sizes are a fraction of the size the
Company expects will be necessary for commercialization. The manufacturing processes for commercial scale are still being developed and have not been
tested and the process validation requirement has not yet been satisfied. Although the Company plans to manufacture commercial scale batches of OC-01
(varenicline)  nasal  spray  on  the  same  manufacturing  line  as  the  registration  batches,  with  the  same  equipment,  only  at  higher  scale,  there  are  risks
associated with scaling up manufacturing to commercial volumes including, among others, cost overruns, technical or other problems with process scale-
up, process reproducibility, stability issues, lot consistency and timely availability of raw materials. There is no assurance that the Company's manufacturer
will be successful in establishing a larger-scale commercial manufacturing process for

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OC-01 (varenicline) nasal spray that achieves its objectives for manufacturing capacity and cost of goods, in a timely manner or at all. In addition, there is
no assurance that the Company manufacturers will be able to manufacture OC-01 (varenicline) nasal spray 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 OC-01 (varenicline) nasal spray or to meet
potential future demand. If the manufacturers are unable to produce sufficient quantities of approved products for commercialization, either on a timely
basis  or  at  all,  and  in  a  cost-effective  manner,  the  Company's  commercialization  efforts  would  be  impaired,  including  impacting  the  launch  of  OC-01
(varenicline)  nasal  spray  or  inventory  levels,  which  could  materially  affect  Company's  business,  financial  condition,  results  of  operations  and  growth
prospects.

The  commercial  success  of  the  Company's  products  depends  on  the  availability  and  sufficiency  of  third  party  payor  coverage  and

reimbursement.

Patients  in  the  United  States  and  elsewhere  generally  rely  on  third  party  payors  to  reimburse  part  or  all  of  the  costs  associated  with  their
prescription drugs. Accordingly, market acceptance of the Company's products is dependent on the extent to which third party coverage and reimbursement
is available from third party payors, including government health administration authorities (including in connection with government healthcare programs,
such as Medicare and Medicaid), private healthcare insurers and other healthcare funding organizations.

Significant  uncertainty  exists  as  to  the  coverage  and  reimbursement  status  of  any  products  for  which  the  Company  may  obtain  regulatory
approval. Coverage decisions may not favor new products when more established or lower cost therapeutic alternatives are already available. Even if the
Company obtains coverage for a given product, the associated reimbursement rate may not be adequate to cover its costs, including research, development,
intellectual property, manufacture, sale and distribution expenses, or may require copayments that patients find unacceptably high. Patients are unlikely to
use the Company's products unless reimbursement is adequate to cover all or a significant portion of the cost of its products.

Coverage  and  reimbursement  policies  for  products  can  differ  significantly  from  payor  to  payor  as  there  is  no  uniform  policy  of  coverage  and
reimbursement for products among third party payors in the United States. There may be significant delays in obtaining coverage and reimbursement as the
process of determining coverage and reimbursement is often time consuming and costly which will require the Company to provide scientific and clinical
support for the use of its products to each payor separately, with no assurance that coverage or adequate reimbursement will be obtained.

In addition, the Company expects that the increased emphasis on managed care and cost containment measures in the United States by third party
payors  and  government  authorities  to  continue  and  will  place  pressure  on  pharmaceutical  pricing  and  coverage.  Coverage  policies  and  third  party
reimbursement  rates  may  change  at  any  time.  Even  if  favorable  coverage  and  reimbursement  status  is  attained  for  one  or  more  products  for  which  the
Company receives regulatory approval, less favorable coverage policies and reimbursement rates may be implemented in the future.

If  the  Company  is  unable  to  obtain  and  maintain  sufficient  third  party  coverage  and  adequate  reimbursement  for  its  products,  the  commercial
success  of  these  products  may  be  greatly  hindered  and  the  Company's  financial  condition  and  results  of  operations  may  be  materially  and  adversely
affected.

The  Company's  business,  operations  and  clinical  development  timelines  and  plans  could  be  adversely  affected  by  the  effects  of  health

epidemics, including the SARS-CoV-2 virus pandemic.

The  Company's  business,  operations  and  clinical  development  timelines  and  plans  could  be  adversely  affected  by  health  epidemics  in  regions
where  it  has  concentrations  of  clinical  trial  sites  or  other  business  operations,  and  could  cause  significant  disruption  in  the  operations  of  third  party
contractors  upon  which  it  relies.  In  March  2020,  the  World  Health  Organization  declared  the  outbreak  of  a  novel  strain  of  coronavirus,  SARS-CoV-2,
causing the Coronavirus Disease 2019, also known as COVID-19, to be a global pandemic. The pandemic and government measures taken in response
have had a significant impact, both direct and indirect, on businesses and commerce, as worker shortages have occurred, supply chains have been disrupted,
facilities and production have been suspended and demand for certain goods and services has fallen.

The President of the United States declared the SARS-CoV-2 virus pandemic a national emergency, invoking powers under the Stafford Act, the
legislation that directs federal emergency disaster response and powers under the Defense Production Act, the legislation that facilitates the production of
goods and services necessary for national security and for other purposes. In addition, in response to the SARS-CoV-2 virus pandemic, many state, local
and  foreign  governments  have  put  in  place,  and  others  in  the  future  may  put  in  place,  quarantines,  executive  orders,  shelter-in-place  orders  and  similar
government  orders  and  restrictions  in  order  to  control  the  spread  of  the  disease.  Such  orders  or  restrictions,  and  the  perception  that  such  orders  or
restrictions  could  occur,  have  resulted  in  business  closures,  work  stoppages,  slowdowns  and  delays,  work-from-home  policies,  travel  restrictions  and
cancellation of events, among other effects that could negatively impact productivity and disrupt the Company's business and operations. For example, the
Company's  headquarters  and  certain  of  its  trial  sites  are  located  in  New  Jersey,  and  in  March  2020,  the  Governor  of  New  Jersey  announced  that  all
businesses, excluding essential services, must decrease their in-office workforce by 100%. While some of these governmental restrictions have been lifted,
the timing and extent to which

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such  orders  and  restrictions  will  be  removed  remains  uncertain.  The  Company  has  implemented  a  work-from-home  policy  for  all  employees,  and  it
continues evaluating the situation as more information about the virus becomes available. Moreover, the Company's clinical development timelines and
plans could be affected by the SARS-CoV-2 virus pandemic. Site initiation and patient enrollment could be delayed or suspended due to prioritization of
hospital  resources  toward  the  SARS-CoV-2  virus  pandemic.  In  addition,  some  patients  may  not  be  able  to  comply  with  clinical  trial  protocols  and  the
ability  to  conduct  follow  up  visits  with  treated  patients  may  be  limited  if  quarantines  impede  patient  movement  or  interrupt  healthcare  services.  For
example, due to the SARS-CoV-2 virus pandemic, select clinical trial sites in ONSET-2 clinical trial were closed and subjects were unable to attend visits
per the trial protocol, which reduced the number of patients for which the Company collected data on with respect to its primary and secondary endpoints.
In addition, due to the SARS-CoV-2 virus pandemic, a number of clinical trial sites for ONSET-2 did not feel comfortable putting their staff or subjects into
the required CAE , which limited the Company's ability to assess the related secondary endpoint for those subjects, which might have contributed to not
achieving  certain  secondary  endpoints  in  ONSET-2.  The  Company  cannot  assure  that  the  inability  to  collect  such  data  would  not  also  have  an  adverse
impact  on  its  future  clinical  trial  results.  Similarly,  the  Company's  ability  to  recruit  and  retain  patients  and  principal  investigators  and  site  staff  who,  as
healthcare providers, may have heightened exposure to SARS-CoV-2 virus pandemic could be adversely impacted.

®

The  continued  spread  of  the  SARS-CoV-2  virus  pandemic  could  severely  impact  the  Company's  business,  preclinical  studies,  and  clinical  trials,

including:

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delays in receiving approval from local regulatory authorities to initiate planned clinical trials;
delays or difficulties in enrolling and retaining patients in clinical trials;
delays or difficulties in clinical site initiation, including difficulties in recruiting clinical site investigators and clinical site staff;
delays  in  clinical  sites  receiving  the  supplies  and  materials  needed  to  conduct  clinical  trials,  including  interruption  in  global  shipping  that  may
affect the transport of clinical trial materials;
changes in local regulations as part of a response to the SARS-CoV-2 virus pandemic which may require the Company to change ways in which
clinical trials are conducted, which may result in unexpected costs, or to discontinue the clinical trials altogether;
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 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, or interruption of clinical trial subject visits and study procedures, the occurrence of which could affect
the integrity of clinical trial data;
risk that patient recruitment in the Company’s clinical trials will be impacted due to pandemic-related lockdowns or stay-at-home advisories;
risk  that  participants  enrolled  in  the  Company's  clinical  trials  will  acquire  SARS-CoV-2  virus  while  the  clinical  trial  is  ongoing,  which  could
impact the results of the clinical trial, including by increasing the number of observed adverse events;
interruptions or delays in preclinical studies due to restricted or limited operations at research and development laboratory facility;
delays  in  necessary  interactions  with  local  regulators,  ethics  committees  and  other  important  agencies  and  contractors  due  to  limitations  in
employee resources or forced furlough of government employees;
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;
refusal of the FDA to accept data from clinical trials in affected geographies;
interruption or delays to the Company's sourced discovery and clinical activities;
increased cybersecurity risks due to the Company's reliance on internet technology and the number of its employees that are working remotely,
which may create additional opportunities for cybercriminals to exploit vulnerabilities; and
disruption or constraints at manufacturers, which could result in product manufacturing delays.

It is highly uncertain and difficult to predict the full extent of the economic impact brought by and the duration of SARS-CoV-2 virus pandemic;
the pandemic could still result in significant disruption of global financial markets, reducing the Company's ability to access capital, which could in the
future  negatively  affect  its  liquidity.  In  addition,  a  recession  or  market  correction  resulting  from  the  spread  of  SARS-CoV-2  virus  pandemic  could
materially affect its business and value of Company's common stock.

The global SARS-CoV-2 virus pandemic continues to rapidly evolve, and the Company will continue to monitor the SARS-CoV-2 virus pandemic
situation  closely.  The  ultimate  impact  of  the  SARS-CoV-2  virus  pandemic  or  a  similar  health  epidemic  is  highly  uncertain  and  subject  to  change.  The
Company does not yet know the full extent of the potential impacts on its business, clinical trials, healthcare systems or the global economy as a whole.

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Even if the Company obtains regulatory approval for any of its product candidates, it may be subject to ongoing regulatory obligations or post-
marketing  commitments  as  specified  by  the  FDA  or  other  regulatory  authorities,  which  may  result  in  additional  costs  associated  with  those
commitments.

If the Company obtains regulatory approval for OC-01 (varenicline) nasal spray or any other product candidate, such approved products will be subject
to  continual  regulatory  review  by  the  FDA  and/or  non-U.S.  regulatory  authorities.  Additionally,  any  product  candidates,  if  approved,  will  be  subject  to
extensive  and  ongoing  regulatory  requirements,  including  labeling  and  other  restrictions  and  market  withdrawal  and  the  Company  may  be  subject  to
penalties if it fails to comply with regulatory requirements or experiences unanticipated problems with such products.

If  FDA  or  a  comparable  foreign  regulatory  authority  approves  any  of  the  Company's  product  candidates,  including  OC-01  (varenicline)  nasal
spray, the manufacturing processes, labeling, packaging, distribution, adverse event reporting, storage, advertising, promotion and recordkeeping for the
product  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  current  Good  Manufacturing  Practices  (cGMP),  as  well  as  Good  Clinical
Practice  (GCP)  for  any  clinical  trials  that  the  Company  conducts  post-approval,  all  of  which  may  result  in  significant  expense  and  limit  its  ability  to
successfully commercialize such products. In addition, any regulatory approvals that the Company receives for its product candidates may also be subject
to limitations on the approved indications or conditions of use for which the product may be marketed or contain requirements for potentially costly post-
marketing testing, including Phase 4 clinical trials, and surveillance to monitor the safety and efficacy of the product.

Any later discovery of previously unknown problems with the Company product candidates, including adverse events of unanticipated severity or

frequency, or problems with its third party manufacturers’ processes, or failure to comply with regulatory requirements, may result in, among other things:

•

•
•

•
•

restrictions  on  the  marketing  or  manufacturing  of  the  product,  withdrawal  of  the  product  from  the  market,  or  voluntary  or  mandatory  product
recalls;
fines, warning letters or holds on clinical trials;
refusal by the FDA to approve pending applications or supplements to approved applications filed by the Company, or suspension or revocation of
product license approvals;
product seizure or detention, or refusal to permit the import or export of products; and
injunctions or the imposition of civil or criminal penalties.

The Company's ongoing regulatory requirements may also change from time to time, potentially harming or making costlier its commercialization
efforts. It 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 other countries. If the Company is slow or unable to adapt to changes in existing requirements or the adoption of new requirements or
policies,  or  if  it's  not  able  to  maintain  regulatory  compliance,  it  may  lose  any  marketing  approval  that  it  may  have  obtained  and  it  may  not  achieve  or
sustain profitability, which would adversely affect its business.

The  Company  faces  significant  competition,  and  if  its  competitors  develop  and  market  technologies  or  products  more  rapidly  than  the
Company does or that are more effective, safer or less expensive than the product candidates the Company develops, its commercial opportunities will
be negatively impacted. The Company's product candidates will, if approved, also compete with existing branded, generic and off-label products.

The  development  and  commercialization  of  new  drug  products  is  highly  competitive.  The  Company  faces  competition  with  respect  to  OC-01
(varenicline) nasal spray for the treatment of dry eye disease, and will face competition with respect to OC-01 (varenicline) nasal spray for other indications
and  any  other  product  candidates  that  it  may  seek  to  develop  or  commercialize  in  the  future,  from  major  pharmaceutical  companies,  specialty
pharmaceutical  companies  and  biotechnology  companies  worldwide.  Potential  competitors  also  include  academic  institutions,  government  agencies  and
other  public  and  private  research  organizations  that  conduct  research,  seek  patent  protection  and  establish  collaborative  arrangements  for  research,
development, manufacturing and commercialization.

The  dry  eye  disease  market  is  already  served  by  a  variety  of  competing  products.  Many  of  these  existing  products  have  achieved  widespread
acceptance  among  ECPs,  patients  and  payors.  In  addition,  certain  of  these  products  are  available,  or  may  become  available,  on  an  over-the-counter  or
generic  basis,  and  the  Company  product  candidates  may  not  demonstrate  sufficient  additional  clinical  benefits  to  ECPs,  patients  or  payors  to  justify  a
higher price compared to such products. In many cases, insurers or other third party payors, particularly Medicare, seek to encourage the use of generic
products.

The Company's commercial opportunity could be reduced or eliminated if its competitors develop and commercialize products that are safer, more

effective, have fewer or less severe side effects, are more convenient or are less expensive than the

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Company's products. The competitors also may obtain FDA or other regulatory approval for their products more rapidly than the Company may obtain
approval for its candidates, which could result in competitors establishing a strong market position before the Company is able to enter the market.

In  addition,  the  Company's  ability  to  compete  may  be  affected  in  many  cases  by  insurers  or  other  third  party  payors,  particularly  Medicare,
seeking to encourage the use of generic products. Generic products are currently being used for certain of the indications that it is pursuing, and additional
products are expected to become available on a generic basis over the coming years.

Many of the companies against which the Company is competing or against which it may compete in the future have significantly greater financial
resources  and  expertise  in  research  and  development,  manufacturing,  preclinical  testing,  conducting  clinical  trials,  obtaining  regulatory  approvals  and
marketing approved products than it does. Mergers and acquisitions in the pharmaceutical and biotechnology industries may result in even more resources
being  concentrated  among  a  smaller  number  of  the  Company's  competitors.  Smaller  and  other  early  stage  companies  may  also  prove  to  be  significant
competitors,  particularly  through  collaborative  arrangements  with  large  and  established  companies.  These  third  parties  compete  with  the  Company  in
recruiting and retaining qualified scientific and management personnel, establishing clinical trial sites and patient registration for clinical trials, as well as in
acquiring technologies complementary to, or necessary for, the Company's programs.

If  product  liability  lawsuits  are  brought  against  the  Company,  it  may  incur  substantial  liabilities  and  may  be  required  to  limit

commercialization of its products.

The  Company's  business  exposes  it  to  significant  product  liability  risks  inherent  in  the  development,  testing,  manufacturing  and  marketing  of
therapeutic  treatments.  Product  liability  claims  could  delay  or  prevent  completion  of  the  Company's  development  programs.  If  product  candidates  are
approved for marketing, such claims could still result in an FDA, EMA or other regulatory authority investigation of the safety and effectiveness of such
products,  the  Company's  manufacturing  processes  and  facilities  or  its  marketing  programs.  These  investigations  could  potentially  lead  to  a  recall  of  its
products or more serious enforcement action, limitations on the approved indications for which they may be used or suspension or withdrawal of approvals.
Regardless of the merits or eventual outcome, liability claims may also result in injury to the Company's reputation, withdrawal of clinical trial participants,
costs to defend the related litigation, a diversion of management’s time and its resources, initiation of investigations by regulators, substantial monetary
awards to patients or other claimants, the inability to commercialize the Company's product candidates and decreased demand for its product candidates, if
approved for commercial sale. The Company currently has product liability insurance that it believes is appropriate for its stage of development and may
need to obtain higher levels prior to marketing any of its product candidates, if approved. Any insurance it have or may obtain may not provide sufficient
coverage  against  potential  liabilities  and,  if  judgments  exceed  the  Company's  insurance  coverage,  could  adversely  affect  its  results  of  operations  and
business and cause the stock price to decline. Furthermore, clinical trial and product liability insurance is becoming increasingly expensive. As a result, the
Company may be unable to maintain or obtain insurance coverage at a reasonable cost or in sufficient amounts to protect it against losses, including those
caused by product liability claims.

A variety of risks associated with marketing the Company's product candidates internationally could materially adversely affect its business.

The Company plans to seek regulatory approval of its product candidates outside of the United States and, accordingly, it expects that it will be

subject to additional risks related to operating in foreign countries if it obtains the necessary approvals, including:

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•
•

differing regulatory requirements and reimbursement regimes in foreign countries;

unexpected changes in tariffs, trade barriers, price and exchange controls and other regulatory requirements;

economic weakness, including inflation, or political instability in particular foreign economies and markets;
compliance with tax, employment, immigration and labor laws for employees living or traveling abroad;
foreign taxes, including withholding of payroll taxes;
foreign  currency  fluctuations,  which  could  result  in  increased  operating  expenses  and  reduced  revenue,  and  other  obligations  incident  to  doing
business in another country;
difficulties staffing and managing foreign operations;
differing payor reimbursement regimes, governmental payors or patient self-pay systems and price controls;

•
•
• workforce uncertainty in countries where labor unrest is more common than in the United States;
•
•

potential liability under the U.S. Foreign Corrupt Practices Act (FCPA) or comparable foreign regulations;
challenges  enforcing  the  Company's  contractual  and  intellectual  property  rights,  especially  in  those  foreign  countries  that  do  not  respect  and
protect intellectual property rights to the same extent as the United States;
production shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad; and
business interruptions resulting from geo-political actions, including war and terrorism.

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These  and  other  risks  associated  with  international  operations  may  materially  adversely  affect  the  Company's  ability  to  attain  or  maintain

profitable operations.

Pursuant to the formal withdrawal arrangements agreed between the United Kingdom and the European Union, the United Kingdom withdrew
from the European Union, commonly referred to as “Brexit”, effective December 31, 2020. On December 24, 2020, the United Kingdom and European
Union entered into a Trade and Cooperation Agreement. The agreement sets out certain procedures for approval and recognition of medical products in
each  jurisdiction.  Any  delay  in  obtaining,  or  an  inability  to  obtain,  any  marketing  approvals,  as  a  result  of  the  Trade  and  Cooperation  Agreement  or
otherwise, could prevent us from commercializing any product candidates in the United Kingdom and/or the European Union and restrict our ability to
generate  revenue  and  achieve  and  sustain  profitability.  If  any  of  these  outcomes  occur,  the  Company  may  be  forced  to  restrict  or  delay  efforts  to  seek
regulatory approval in the United Kingdom and/or European Union for any product candidates, which could significantly and materially harm our business.

Risks Related to Intellectual Property

If the Company is unable to obtain and maintain patent protection for its technology and products, or if the scope of the patent protection

obtained is not sufficiently broad, the Company may not be able to compete effectively in its markets.

The Company relies upon a combination of patents, trademarks, trade secret protection, and confidentiality agreements to protect the intellectual
property related to its development programs and product candidates. The Company's success depends in part on its ability to obtain and maintain patent
protection in the United States and other countries with respect to OC-01 (varenicline) nasal spray and other product candidates. The Company seeks to
protect its proprietary position by filing patent applications in the United States and abroad related to its development programs and product candidates.
The patent prosecution process is expensive and time-consuming, and the Company may not be able to file and prosecute all necessary or desirable patent
applications at a reasonable cost or in a timely manner.

The patents and patent applications that the Company owns may fail to result in issued patents with claims that protect OC-01 (varenicline) nasal
spray or other product candidates in the United States or in other foreign countries. There is no assurance that all of the potentially relevant prior art relating
to the Company's patents and patent applications has been found, which can prevent a patent from issuing from a pending patent application, or be used to
invalidate a patent. Even if patents do successfully issue and even if such patents cover OC-01 (varenicline) nasal spray or other product candidates, third
parties  may  challenge  their  validity,  enforceability  or  scope,  which  may  result  in  such  patents  being  narrowed,  invalidated  or  held  unenforceable.  Any
successful opposition to these patents or any other patents owned by or licensed to the Company could deprive it of rights necessary for the successful
commercialization of any product candidates that it may develop. Further, if the Company encounters delays in regulatory approvals, the period of time
during which it could market a product candidate under patent protection could be reduced.

The  patent  application  process  is  subject  to  numerous  risks  and  uncertainties,  and  there  can  be  no  assurance  that  the  Company  or  any  of  its
potential  future  collaborators  will  be  successful  in  protecting  its  product  candidates  by  obtaining  and  defending  patents.  These  risks  and  uncertainties
include the following:

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•

•

•

•

the  U.S.  Patent  and  Trademark  office,  or  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  may  be  challenged,  invalidated,  modified,  revoked,  circumvented,  found  to  be  unenforceable  or  otherwise  may  not  provide  any
competitive advantage;
the Company's competitors, many of whom have substantially greater resources than the Company does 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  block  the  Company's
ability to make, use and sell its 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 products.

The patent prosecution process is also expensive and time consuming, and the Company 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 the Company will fail to identify patentable aspects of its research and development output before it is too late to obtain patent protection.
Moreover, if the Company chooses to license

47

certain patent rights in the future from third parties, it may not have the right to control the preparation, filing and prosecution of such patent applications,
or  to  maintain  the  patents,  directed  to  technology  that  it  licenses  from  those  third  parties.  The  Company  may  also  require  the  cooperation  of  its  future
licensor, if any, in order to enforce the licensed patent rights, and such cooperation may not be provided. Therefore, any licensed patents and applications
may not be prosecuted and enforced in a manner consistent with the best interests of the Company's business. The Company cannot be certain that patent
prosecution and maintenance activities by any of its future licensors 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
the Company to lose rights in any applicable intellectual property that it in-licenses, and as a result its ability to develop and commercialize products or
product candidates may be adversely affected and it may be unable to prevent competitors from making, using and selling competing products.

If the patent applications the Company holds or may in-license in the future with respect to its development programs and product candidates fail
to issue, if their breadth or strength of protection is threatened, or if they fail to provide meaningful exclusivity for OC-01 (varenicline) nasal spray or other
product  candidates,  it  could  dissuade  other  companies  from  collaborating  with  the  Company  to  develop  product  candidates,  and  threaten  its  ability  to
commercialize OC-01 (varenicline) nasal spray or other product candidates. Any such outcome could have a materially adverse effect on the Company's
business.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and factual questions,
and has been and will continue to be the subject of litigation and new legislation. In addition, the laws of foreign countries may not protect the Company's
rights to the same extent as the laws of the United States. For example, many countries restrict the patentability of methods of treatment of the human body.
Publications in scientific literature often lag behind the actual discoveries, and patent applications in the United States and other jurisdictions are typically
not published until 18 months after filing, or in some cases not at all. Therefore, the Company cannot know with certainty whether it was the first to make
the inventions claimed in its own patents or pending patent applications, or that it were the first to file for patent protection of such inventions. As a result
of  these  and  other  factors,  the  issuance,  scope,  validity,  enforceability,  and  commercial  value  of  the  Company  patent  rights  are  highly  uncertain.  The
Company's pending and future patent applications may not result in patents being issued which protect its technology or products, in whole or in part, or
which effectively prevent others from commercializing competitive technologies and products. Changes in either the patent laws or interpretation of the
patent laws in the United States and other countries may diminish the value of the Company patents or narrow the scope of its patent protection.

Moreover, the Company may be subject to a third party pre-issuance submission of prior art to the USPTO or become involved in opposition,
derivation, reexamination, inter partes review, post-grant review or interference proceedings challenging its patent rights or the patent rights of others. The
costs of defending patents or enforcing its proprietary rights in post-issuance administrative proceedings and litigation can be substantial and the outcome
can be uncertain. An adverse determination in any such submission, proceeding or litigation could reduce the scope of, or invalidate, the Company's patent
rights,  allow  third  parties  to  commercialize  its  technology  or  products  and  compete  directly  with  the  Company,  without  payment  to  it,  or  result  in  its
inability to manufacture or commercialize products without infringing third party patent rights. In addition, if the breadth or strength of protection provided
by  the  Company's  patents  and  patent  applications  is  threatened,  it  could  dissuade  companies  from  collaborating  to  license,  develop  or  commercialize
current or future product candidates.

The issuance of a patent is not conclusive as to its inventorship, scope, validity or enforceability, and patents in which the Company has an interest
may be challenged in the courts or patent offices in the United States and abroad. Such challenges may result in loss of exclusivity or in patent claims being
narrowed,  invalidated  or  held  unenforceable,  in  whole  or  in  part,  which  could  limit  the  Company  ability  to  stop  others  from  using  or  commercializing
similar  or  identical  technology  and  products,  or  limit  the  duration  of  the  patent  protection  of  its  technology  and  products.  Generally,  issued  patents  are
granted a term of 20 years from the earliest claimed non-provisional filing date. In certain instances, patent term can be adjusted to recapture a portion of
delay incurred by the USPTO in examining the patent application (patent term adjustment). The scope of patent protection may also be limited.

Without patent protection for the Company's current or future product candidates, it may be open to competition from generic versions of such
products.  Given  the  amount  of  time  required  for  the  development,  testing,  and  regulatory  review  of  new  product  candidates,  patents  protecting  such
candidates might expire before or shortly after such candidates are commercialized. As a result, the Company's patent portfolio may not provide it with
sufficient rights to exclude others from commercializing products similar or identical to its own.

Depending upon the timing, duration and specifics of FDA marketing approval of OC-01 (varenicline) nasal spray and other product candidates,
one  or  more  of  the  Company's  U.S.  patents  may  be  eligible  for  limited  patent  term  restoration  under  the  Drug  Price  Competition  and  Patent  Term
Restoration Act of 1984, referred to as the Hatch-Waxman Amendments. The Hatch-Waxman Amendments permit a patent restoration term of up to five
years beyond the normal expiration of the patent as compensation for patent term lost during drug development and the FDA regulatory review process,
which is limited to the approved indication (or any additional indications approved during the period of extension). This extension is based on the first

48

approved  use  of  a  product  and  is  limited  to  only  one  patent  that  covers  the  approved  product,  the  approved  use  of  the  product,  or  a  method  of
manufacturing  the  product.  However,  the  applicable  authorities,  including  the  FDA  and  the  USPTO  in  the  United  States,  and  any  equivalent  regulatory
authority in other countries, may not agree with the Company assessment of whether such extensions are available, and may refuse to grant extensions to
its  patents,  or  may  grant  more  limited  extensions  than  the  Company  requests.  The  Company  may  not  be  granted  an  extension  because  of,  for  example,
failing to apply within applicable deadlines, failing to apply prior to expiration of relevant patents or otherwise failing to satisfy applicable requirements.
Moreover,  the  applicable  time-period  or  the  scope  of  patent  protection  afforded  could  be  less  than  the  Company  requests.  If  it  is  unable  to  extend  the
expiration  date  of  its  existing  patents  or  obtain  new  patents  with  longer  expiry  dates,  the  Company's  competitors  may  be  able  to  take  advantage  of  its
investment in development and clinical trials by referencing its clinical and preclinical data to obtain approval of competing products following its patent
expiration and launch their product earlier than might otherwise be the case.

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

Periodic  maintenance  fees  on  any  issued  patent  are  due  to  be  paid  to  the  USPTO  and  other  foreign  patent  agencies  in  several  stages  over  the
lifetime  of  the  patent.  The  USPTO  and  various  foreign  national  or  international  patent  agencies  require  compliance  with  a  number  of  procedural,
documentary, fee payment, and other similar provisions during the patent application process. While an inadvertent lapse can in many cases be cured by
payment of a late fee or by other means in accordance with the applicable rules, there are situations in which noncompliance can result in abandonment or
lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the relevant jurisdiction. Noncompliance events that could
result in abandonment or lapse of patent rights include, but are not limited to, failure to timely file national and regional stage patent applications based on
the  Company's  international  patent  application,  failure  to  respond  to  official  actions  within  prescribed  time  limits,  non-payment  of  fees,  and  failure  to
properly legalize and submit formal documents. If the Company or any of its licensors fail to maintain the patents and patent applications covering OC-01
(varenicline) nasal spray, or other product candidates, the Company's competitors may be able to enter the market, which would have an adverse effect on
its business.

The  Company  may  not  identify  relevant  third  party  patents  or  may  incorrectly  interpret  the  relevance,  scope  or  expiration  of  a  third  party

patent, which might adversely affect its ability to develop and market its products.

The  Company  cannot  guarantee  that  any  of  its  patent  searches  or  analyses,  including  the  identification  of  relevant  patents,  the  scope  of  patent
claims  or  the  expiration  of  relevant  patents,  are  complete  or  thorough,  nor  can  it  be  certain  that  it  has  identified  each  and  every  third  party  patent  and
pending application in the United States and abroad that is relevant to or necessary for the commercialization of its current and future product candidates in
any jurisdiction.

The scope of a patent claim is determined by an interpretation of the law, the written disclosure in a patent and the patent’s prosecution history.
The Company's interpretation of the relevance or the scope of a patent or a pending application may be incorrect, which may negatively impact its ability to
market its products. The Company may incorrectly determine that its products are not covered by a third party patent or may incorrectly predict whether a
third party’s pending application will issue with claims of relevant scope. The Company's determination of the expiration date of any patent in the United
States  or  abroad  that  it  considers  relevant  may  be  incorrect,  and  its  failure  to  identify  and  correctly  interpret  relevant  patents  may  negatively  impact  its
ability to develop and market its products.

Third party claims or litigation alleging infringement of patents or other proprietary rights, or seeking to invalidate the Company's patents or
other  proprietary  rights,  may  delay  or  prevent  the  development  and  commercialization  of  OC-01  (varenicline)  nasal  spray  and  any  other  product
candidates.

The commercial success depends in part on the Company avoiding infringement and other violations of the patents and proprietary rights of third
parties. There is a substantial amount of litigation, both within and outside the United States, involving patent and other intellectual property rights in the
biotechnology and pharmaceutical industries, including patent infringement lawsuits, interferences, derivation, and administrative law proceedings, inter
partes review, and post-grant review before the USPTO, as well as oppositions and similar processes in foreign jurisdictions. Numerous U.S. and foreign
issued  patents  and  pending  patent  applications,  which  are  owned  by  third  parties,  exist  in  the  fields  in  which  the  Company  and  its  collaborators  are
developing product candidates. As the biotechnology and pharmaceutical industries expand and more patents are issued, and as the Company gains greater
visibility and market exposure as a public company, the risk increases that the Company product candidates or other business activities may be subject to
claims of infringement of the patent and other proprietary rights of third parties. Third parties may assert that the Company is infringing their patents or
employing their proprietary technology without authorization.

Also,  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 the Company's current and future product candidates.

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Because patent applications can take many years to issue, there may be currently pending patent applications which may later result in issued patents that
current or future product candidates may infringe.

The Company is aware of two issued U.S. patents owned by Pfizer (U.S. Pat. No.: 7,265,119 (the ‘119) and 6,890,927 (the ‘927) that Pfizer has
listed  in  the  Orange  Book  as  covering  its  varenicline  tartrate  product,  which  is  marketed  as  Chantix  as  an  aid  to  smoking  cessation  treatment.  Certain
claims  of  these  three  patents  are  directed  toward  the  compound  varenicline  tartrate  and  related  salts  thereof,  and  therefore  may  be  relevant  to  the
Company's candidate OC-01 (varenicline) nasal spray. Of the two issued patents, the Company anticipates that both will be in force at the time that it could
expect to receive FDA approval of OC-01 (varenicline) nasal spray and on October 18, 2019, the Company entered into a non-exclusive patent license for
these patents. However, even with the aforementioned license, the Company cannot provide assurances that third parties won’t allege infringement, which
could delay or prevent the development and commercialization of OC-01 (varenicline) nasal spray or other product candidates.

In addition, third parties may obtain patent rights in the future and claim that use of the Company technologies infringes upon their rights. If any
third  party  patents  were  held  by  a  court  of  competent  jurisdiction  to  cover  the  manufacturing  process  of  any  of  the  Company's  product  candidates,  any
molecules formed during the manufacturing process, methods of treating certain diseases or conditions that it is pursuing with its product candidates, its
formulations including combination therapies, or any final product itself, the holders of any such patents may be able to block its ability to commercialize
such  product  candidate  unless  the  Company  obtained  a  license  under  the  applicable  patents,  or  until  such  patents  expire.  Such  a  license  may  not  be
available on commercially reasonable terms or at all. In addition, the Company may be subject to claims that it is infringing other intellectual property
rights, such as trademarks or copyrights, or misappropriating the trade secrets of others, and to the extent that the Company's employees, consultants or
contractors use intellectual property or proprietary information owned by others in their work for the Company, disputes may arise as to the rights in related
or resulting know-how and inventions.

Parties  making  claims  against  the  Company  may  obtain  injunctive  or  other  equitable  relief,  which  could  effectively  block  its  ability  to  further
develop  and  commercialize  one  or  more  of  its  current  and  future  product  candidates.  Defense  of  these  claims,  regardless  of  their  merit,  would  involve
substantial  litigation  expense  and  would  be  a  substantial  diversion  of  employee  resources  from  the  Company's  business.  In  the  event  of  a  successful
infringement or other intellectual property claim against the Company, it 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 its affected products, which may be impossible or
require substantial time and monetary expenditure. the Company cannot predict whether any such license would be available at all or whether it would be
available on commercially reasonable terms. Furthermore, even in the absence of litigation, the Company may need to obtain licenses from third parties to
advance its research or allow commercialization of its product candidates, and it has done so from time to time. It may fail to obtain any of these licenses at
a reasonable cost or on reasonable terms, if at all. In that event, the Company would be unable to further develop and commercialize one or more of its
product  candidates,  which  could  harm  its  business  significantly.  It  cannot  provide  any  assurances  that  third  party  patents  do  not  exist  which  might  be
enforced against its product candidates, resulting in either an injunction prohibiting its sales, or, with respect to its sales, an obligation on its part to pay
royalties or other forms of compensation to third parties.

During the course of any intellectual property litigation, there could be public announcements of the initiation of the litigation as well as results of
hearings, rulings on motions, and other interim proceedings in the litigation. If securities analysts or investors regard these announcements as negative, the
perceived value of the Company's existing products, programs or intellectual property could be diminished. Accordingly, the market price of shares of the
Company's common stock may decline. Such announcements could also harm its reputation or the market for future products, which could have a material
adverse effect on the Company's business.

The Company may become involved in lawsuits to protect or enforce its patents, the patents of any licensors or its other intellectual property

rights, which could be expensive, time consuming, and unsuccessful.

Competitors  may  infringe  or  otherwise  violate  its  patents,  the  patents  of  its  licensors  or  its  other  intellectual  property  rights.  To  counter
infringement or unauthorized use or misappropriations, the Company may be required to file legal claims, which can be expensive and time-consuming. In
addition, in an infringement proceeding, a court may decide that one or more patent of the Company or any of its current or future licensors is not valid or
is  unenforceable,  or  may  refuse  to  stop  the  other  party  from  using  the  technology  at  issue  on  the  grounds  that  the  Company's  patents  do  not  cover  the
technology  in  question.  An  adverse  result  in  any  litigation  or  defense  proceedings  could  put  one  or  more  of  the  Company's  patents  at  risk  of  being
invalidated or interpreted narrowly and could put its patent applications at risk of not issuing. The initiation of a claim against a third party may also cause
the third party to bring counter claims against the Company such as claims asserting that its patents are invalid or unenforceable. In patent litigation in the
United  States,  defendant  counterclaims  alleging  invalidity  or  unenforceability  are  commonplace.  Grounds  for  a  validity  challenge  could  be  an  alleged
failure to meet any of several statutory requirements, including lack of novelty, obviousness, non-enablement or lack of statutory subject matter. Grounds
for an unenforceability assertion could be an allegation that someone connected with prosecution of the patent withheld relevant material information

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from the USPTO, or made a materially misleading statement, during prosecution. Third parties may also raise similar validity claims before the USPTO in
post-grant proceedings such as ex parte reexaminations, inter partes review, or post-grant review, or oppositions or similar proceedings outside the United
States,  in  parallel  with  litigation  or  even  outside  the  context  of  litigation.  The  outcome  following  legal  assertions  of  invalidity  and  unenforceability  is
unpredictable. The Company cannot be certain that there is no invalidating prior art, of which it and the patent examiner were unaware during prosecution.
For any patents and patent applications that it licenses from third parties, the Company may have limited or no right to participate in the defense of such
licensed patents against challenge by a third party. If a defendant were to prevail on a legal assertion of invalidity or unenforceability, it would lose at least
part, and perhaps all, of the patent protection on its current or future product candidates. Such a loss of patent protection could harm its business.

The Company may not be able to prevent, alone or with its licensors, misappropriation of its intellectual property rights, particularly in countries
where the laws may not protect those rights as fully as in the United States. The Company's business could be harmed if in litigation the prevailing party
does not offer it a license on commercially reasonable terms. Any litigation or other proceedings to enforce its intellectual property rights may fail, and
even if successful, may result in substantial costs and distract the management and other employees.

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

Because of the expense and uncertainty of litigation, the Company may not be in a position to enforce its intellectual property rights against

third parties.

Because of the expense and uncertainty of litigation, it may conclude that even if a third party is infringing its in-licensed patents, any patents that
may be issued as a result of its future patent applications, or other intellectual property rights, the risk-adjusted cost of bringing and enforcing such a claim
or action may be too high or not in the best interest of the Company or its stockholders. In such cases, the Company may decide that the more prudent
course of action is to simply monitor the situation or initiate or seek some other non-litigious action or solution.

Changes  in  U.S.  patent  law  or  the  patent  law  of  other  countries  or  jurisdictions  could  diminish  the  value  of  patents  in  general,  thereby

impairing the Company's ability to protect its products.

The United States has enacted and implemented wide-ranging patent reform legislation. The U.S. Supreme Court has ruled on several patent cases in
recent  years,  either  narrowing  the  scope  of  patent  protection  available  in  certain  circumstances  or  weakening  the  rights  of  patent  owners  in  certain
situations. In addition to increasing uncertainty with regard to the Company 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  actions  by  Congress,  the  federal  courts,  and  the  USPTO,  the  laws  and
regulations governing patents could change in unpredictable ways that would weaken the Company's ability to obtain new patents or to enforce patents that
the Company has licensed or that it might obtain in the future. Similarly, changes in patent law and regulations in other countries or jurisdictions or changes
in the governmental bodies that enforce them or changes in how the relevant governmental authority enforces patent laws or regulations may weaken the
Company's ability to obtain new patents or to enforce patents that the Company has licensed or that it may obtain in the future.

The Company may not be able to protect its intellectual property rights throughout the world, which could impair its business.

Filing,  prosecuting,  and  defending  patents  covering  OC-01  (varenicline)  nasal  spray,  OC-02  and  any  future  product  candidate  throughout  the
world would be prohibitively expensive. Competitors may use the Company's technologies in jurisdictions where it has not obtained patent protection to
develop their own products and, further, may export otherwise infringing products to territories where it may have or obtain patent protection, but where
patent  enforcement  is  not  as  strong  as  that  in  the  United  States.  These  unauthorized  products  may  compete  with  the  Company's  products  in  such
jurisdictions  and  take  away  the  Company's  market  share  where  it  does  not  have  any  issued  or  licensed  patents  and  any  future  patent  claims  or  other
intellectual property rights may not be effective or sufficient to prevent them from so competing.

The  Company's  future  reliance  on  third  parties  may  require  the  Company  to  share  its  trade  secrets,  which  increases  the  possibility  that  a

competitor will discover them or that the Company's trade secrets will be misappropriated or disclosed.

Because the Company expects to rely on third parties to manufacture OC-01 (varenicline) nasal spray and any other product candidates, and it
expects to collaborate with third parties on the continuing development of OC-01 (varenicline) nasal spray and any other product candidates, it must, at
times, share trade secrets with them. The Company also expects to conduct R&D programs that may require it to share trade secrets under the terms of its
partnerships or agreements with CROs. The

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Company  seeks  to  protect  its  proprietary  technology  in  part  by  entering  into  agreements  containing  confidentiality  and  use  restrictions  and  obligations,
including  material  transfer  agreements,  consulting  agreements,  manufacturing  and  supply  agreements,  confidentiality  agreements  or  other  similar
agreements with its advisors, employees, contractors, CMOs, CROs, other service providers and consultants prior to disclosing proprietary information.
These agreements typically limit the rights of the third parties to use or disclose the Company's confidential information, including its trade secrets. Despite
the contractual provisions employed when working with third parties, the need to share trade secrets and other confidential information increases the risk
that such trade secrets become known by the Company's competitors, are inadvertently incorporated into the technology of others, or are disclosed or used
in  violation  of  these  agreements.  Given  that  the  Company's  proprietary  position  is  based,  in  part,  on  its  know-how  and  trade  secrets,  a  competitor’s
discovery of the Company's trade secrets or other unauthorized use or disclosure would impair its competitive position and may have an adverse effect on
business and results of operations.

In  addition,  these  agreements  typically  restrict  the  ability  of  the  Company's  advisors,  employees,  third  party  contractors  CMOs,  CROs,  other
service  providers  and  consultants  to  publish  data  potentially  relating  to  trade  secrets,  although  the  agreements  may  contain  certain  limited  publication
rights.  Despite  the  Company's  efforts  to  protect  its  trade  secrets,  the  Company's  competitors  may  discover  its  trade  secrets,  either  through  breach  of
agreements with third parties, independent development or publication of information by any of the third party collaborators. A competitor’s discovery of
the Company's trade secrets would impair its competitive position and have an adverse impact on business.

The  Company  may  be  subject  to  claims  that  its  employees,  consultants  or  independent  contractors  have  wrongfully  used  or  disclosed

confidential information of their former employers or other third parties.

The  Company  employs  individuals  who  were  previously  employed  at  other  biotechnology  or  pharmaceutical  companies,  or  at  research
institutions.  Although  the  Company  seeks  to  protect  its  ownership  of  intellectual  property  rights  by  ensuring  that  its  agreements  with  employees,
collaborators, and other third parties with whom it does business include provisions requiring such parties to assign rights in inventions to the Company, it
may  be  subject  to  claims  that  it  or  its  employees,  consultants  or  independent  contractors  have  inadvertently  or  otherwise  used  or  disclosed  confidential
information of its employees’ former employers or other third parties. It may also be subject to claims that former employers or other third parties have an
ownership interest in the Company's patents. Litigation may be necessary to defend against these claims. There is no guarantee of success in defending
these claims, and if the Company fails in defending any such claims, in addition to paying monetary damages, it may lose valuable intellectual property
rights, such as exclusive ownership of, or right to use, valuable intellectual property. Even if the Company is successful, litigation could result in substantial
cost and be a distraction to its management and other employees.

Intellectual property rights do not necessarily address all potential threats to its competitive advantage.

The degree of future protection afforded by its intellectual property rights is uncertain because intellectual property rights have limitations, and

may not adequately protect its business, or permit the Company to maintain its competitive advantage. The following examples are illustrative:

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others may be able to make formulations or compositions that are the same as or similar to the Company's current and future product candidates,
but that are not covered by the claims of the patents that it owns;
others may be able to make product that is similar to the Company's current and future product candidates it intends to commercialize that is not
covered by the patents that the Company exclusively licensed and has the right to enforce;
the Company, any of its future licensors or collaborators might not have been the first to make the inventions covered by the issued patents or
pending patent applications that it owns;
the Company or any of its future licensor might not have been the first to file patent applications covering certain of its inventions;
others  may  independently  develop  similar  or  alternative  technologies  or  duplicate  any  of  the  Company's  technologies  without  infringing  its
intellectual property rights;
it is possible that the Company's future patent applications will not lead to issued patents;
issued patents that the Company owns may not provide it with any competitive advantages, or may be held invalid or unenforceable as a result of
legal challenges;
the Company's competitors might conduct research and development activities in the United States and other countries that provide a safe harbor
from patent infringement claims for certain research and development activities, as well as in countries where it does not have patent rights, and
then use the information learned from such activities to develop competitive products for sale in the Company's major commercial markets; and
the Company may not develop additional proprietary technologies that are patentable.

Any collaboration or partnership arrangements that the Company may enter into in the future may not be successful, which could adversely

affect its ability to develop and commercialize its products.

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Any future collaborations that the Company enters into may not be successful. The success of its collaboration arrangements will depend heavily

on the efforts and activities of its collaborators. Collaborations are subject to numerous risks, which may include that:

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collaborators have significant discretion in determining the efforts and resources that they will apply to collaborations;
collaborators may not pursue development and commercialization of the Company's products or may elect not to continue or renew development
or  commercialization  programs  based  on  trial  or  test  results,  changes  in  their  strategic  focus  due  to  the  acquisition  of  competitive  products,
availability of funding or other external factors, such as a business combination that diverts resources or creates competing priorities;
collaborators could independently develop, or develop with third parties, products that compete directly or indirectly with the Company's current
and future product candidates;
a collaborator with marketing, manufacturing and distribution rights to one or more products may not commit sufficient resources to or otherwise
not perform satisfactorily in carrying out these activities;
the Company could grant exclusive rights to its collaborators that would prevent it from collaborating with others;
collaborators may not properly maintain or defend its intellectual property rights or may use its intellectual property or proprietary information in
a  way  that  gives  rise  to  actual  or  threatened  litigation  that  could  jeopardize  or  invalidate  its  intellectual  property  or  proprietary  information  or
expose the Company to potential liability;
disputes  may  arise  between  the  Company  and  a  collaborator  that  causes  the  delay  or  termination  of  the  research,  development  or
commercialization of its current or future products or that results in costly litigation or arbitration that diverts management attention and resources;
collaborations  may  be  terminated,  and,  if  terminated,  may  result  in  a  need  for  additional  capital  to  pursue  further  development  or
commercialization of the applicable current or future products;
collaborators may own or co-own intellectual property covering the Company's products that results from its collaborating with them, and in such
cases, it would not have the exclusive right to develop or commercialize such intellectual property; and
a  collaborator’s  sales  and  marketing  activities  or  other  operations  may  not  be  in  compliance  with  applicable  laws  resulting  in  civil  or  criminal
proceedings.

If  the  Company's  future  trademarks  and  trade  names  are  not  adequately  protected,  then  it  may  not  be  able  to  build  name  recognition  in

markets of interest and its business may be adversely affected.

The  Company  intends  to  use  registered  or  unregistered  trademarks  or  trade  names  to  brand  and  market  itself  and  its  products.  The  Company's
trademarks or trade names may be challenged, infringed, circumvented or declared generic or determined to be infringing on other marks. The Company
may not be able to protect its rights to these trademarks and trade names, which it needs to build name recognition among potential partners or customers in
the markets of interest. At times, competitors may adopt trade names or trademarks similar to the Company's, thereby impeding its ability to build brand
identity and possibly leading to market confusion. In addition, there could be potential trade name or trademark infringement claims brought by owners of
other trademarks or trademarks that incorporate variations of the Company's registered or unregistered trademarks or trade names. Over the long term, if
the  Company  is  unable  to  establish  name  recognition  based  on  its  trademarks  and  trade  names,  then  it  may  not  be  able  to  compete  effectively  and  its
business may be adversely affected. The Company may license its trademarks and trade names to third parties, such as distributors. Though these license
agreements  may  provide  guidelines  for  how  trademarks  and  trade  names  may  be  used,  a  breach  of  these  agreements  or  misuse  of  such  trademarks  and
tradenames by the Company's licensees may jeopardize its rights in or diminish the goodwill associated with its trademarks and trade names. The Company
efforts to enforce or protect its proprietary rights related to trademarks, trade names, trade secrets, domain names, copyrights or other intellectual property
may  be  ineffective  and  could  result  in  substantial  costs  and  diversion  of  resources  and  could  adversely  affect  its  business,  growth  prospects,  operating
results and financial condition.

If the Company fails to comply with its obligations under any license, collaboration or other agreements, including its license agreement with
Pfizer,  such  agreements  may  be  terminated,  the  Company  may  be  required  to  pay  damages  and  it  could  lose  intellectual  property  rights  that  are
necessary for developing and protecting its product candidates.

The  Company  currently  and  may  in  the  future  license  from  third  parties  certain  intellectual  property  relating  to  current  and  future  product
candidates. If the Company breaches any material obligations, or uses the intellectual property licensed to it in an unauthorized manner, it may be required
to pay damages and the licensor may have the right to terminate the license, which could result in it being unable to develop, manufacture, and sell products
that are covered by the licensed technology or enable a competitor to gain access to the licensed technology. Specifically, the Company's license agreement
with  Pfizer  can  be  terminated  by  Pfizer  upon  60  days’  written  notice  for  the  Company's  uncured  material  breach  or  30  days  following  non-payment  or
immediately upon the Company's insolvency.

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Disputes may arise between the Company and its licensors regarding intellectual property subject to a license agreement, including:

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

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licensing agreement;
the Company's right to sublicense patents and other rights to third parties;
the Company's diligence obligations with respect to the use of the licensed technology in relation to its development and commercialization of its
product candidates, and what activities satisfy those diligence obligations;
its right to transfer or assign the license; and
the ownership of inventions and know-how resulting from the joint creation or use of intellectual property by any of the Company's licensors and
the Company and its partners.

If disputes over intellectual property that the Company licenses prevents or impairs its ability to maintain its licensing arrangements on acceptable
terms, it may not be able to successfully develop and commercialize the affected product candidates, which would have a material adverse effect on the
Company's business.

In  addition,  certain  of  the  Company's  current  or  future  agreements  with  third  parties  may  limit  or  delay  its  ability  to  consummate  certain

transactions, may impact the value of those transactions, or may limit its ability to pursue certain activities.

Further,  the  Company  or  its  current  or  future  licensors,  if  any,  may  fail  to  identify  patentable  aspects  of  inventions  made  in  the  course  of
development and commercialization activities before it is too late to obtain patent protection on them. Therefore, it may miss potential opportunities to
strengthen its patent position. It is possible that defects of form in the preparation or filing of the Company's patents or patent applications may exist, or
may  arise  in  the  future,  for  example  with  respect  to  proper  priority  claims,  inventorship,  claim  scope,  or  requests  for  patent  term  adjustments.  If  the
Company  or  its  current  or  future  licensors  fail  to  establish,  maintain  or  protect  such  patents  and  other  intellectual  property  rights,  such  rights  may  be
reduced  or  eliminated.  If  the  Company's  current  or  future  licensors  are  not  fully  cooperative  or  disagree  with  it  as  to  the  prosecution,  maintenance  or
enforcement  of  any  patent  rights,  such  patent  rights  could  be  compromised.  If  there  are  material  defects  in  the  form,  preparation,  prosecution,  or
enforcement of the Company's patents or patent applications, such patents may be invalid and/or unenforceable, and such applications may never result in
valid, enforceable patents. Any of these outcomes could impair the Company's ability to prevent competition from third parties, which may have an adverse
impact on its business.

In  addition,  even  where  the  Company  has  the  right  to  control  patent  prosecution  of  patents  and  patent  applications  under  a  license  from  third
parties, it may still be adversely affected or prejudiced by actions or inactions of its predecessors or licensors and their counsel that took place prior to the
Company assuming control over patent prosecution.

The Company's acquired technologies and current or future licensed technology may be subject to retained rights. The Company's predecessors or
licensors  may  retain  certain  rights  under  their  agreements  with  the  Company,  including  the  right  to  use  the  underlying  technology  for  noncommercial
academic and research use, to publish general scientific findings from research related to the technology, and to make customary scientific and scholarly
disclosures of information relating to the technology. It is difficult to monitor whether the Company's predecessors or future licensors limit their use of the
technology to these uses, and it could incur substantial expenses to enforce its rights to the Company's licensed technology in the event of misuse.

If the Company is limited in its ability to utilize acquired technologies or current or future licensed technologies, or if it loses its rights to critical
acquired or in-licensed technology, it may be unable to successfully develop, out-license, market and sell its products, which could prevent or delay new
product  introductions.  the  Company's  business  strategy  depends  on  the  successful  development  of  acquired  technologies,  and  current  or  future  licensed
technology, into commercial products. Therefore, any limitations on the Company's ability to utilize these technologies may impair its ability to develop,
out-license or market and sell its product candidates.

Risks Related to Government Regulation

If the FDA does not conclude that OC-01 (varenicline) nasal spray satisfies the requirements under Section 505(b)(2) of the Federal Food
Drug and Cosmetics Act (FFDCA), or if the requirements for such product candidates under Section 505(b)(2) are not as the Company expects, the
approval pathway for those product candidates may take longer, cost more or entail greater complications and risks than anticipated, and may not be
successful.

The Company submitted an NDA for OC-01 (varenicline) nasal spray for the treatment of signs and symptoms of dry eye disease in December
2020. The Company is seeking FDA approval through the Section 505(b)(2) regulatory pathway for OC-01 (varenicline) nasal spray. Section 505(b)(2) of
the  FFDCA  permits  the  submission  of  a  New  Drug  Application  (NDA)  where  some  or  all  of  the  data  required  for  approval  comes  from  studies  not
conducted by or for the applicant and for which the applicant has not obtained a right of reference. The Company's ability to rely on certain of the FDA’s
findings of safety and effectiveness in

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approval of another NDA or on studies published in the scientific literature will depend on its ability to demonstrate the relevance to OC-01 (varenicline)
nasal spray.

In particular, the Company conducted ZEN, a comparative pharmacokinetic "bridge" trial, to evaluate the relative bioavailability of varenicline
administered as a nasal spray (OC-01) compared to varenicline administered orally (Chantix ) in order to reference certain FDA conclusions regarding the
safety of varenicline from the Agency’s review of the Chantix NDA. If the FDA does not accept or disagrees with the Company's conclusions from ZEN or
the data required for approval of its Section 505(b)(2) NDA are different than anticipated, the Company may be required to conduct additional development
activities  or  studies  or  provide  additional  data  and  information  to  pursue  the  505(b)(2)  regulatory  pathway  on  its  proposed  timeline.  Such  delays  could
result in new competitive products reaching the market faster than OC-01 (varenicline) nasal spray, which could materially adversely impact the Company's
competitive position and growth prospects.

®

The regulatory approval processes of the FDA, EMA and other comparable foreign regulatory authorities are lengthy, time consuming and
inherently unpredictable. If the Company is ultimately unable to obtain regulatory approval for its product candidates, it will be unable to generate
product revenue and its business will be substantially harmed.

The time required to obtain approval by the FDA, EMA and other comparable foreign regulatory authorities is unpredictable, typically takes many
years  following  the  commencement  of  clinical  trials  and  depends  upon  numerous  factors,  including  the  type,  complexity  and  novelty  of  the  product
candidates involved. 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,  which  may  cause  delays  in  the  approval  or  the  decision  not  to
approve an application. Regulatory authorities have substantial discretion in the approval process and may refuse to accept any application or may decide
that the Company’s data is insufficient for approval and require additional preclinical, clinical or other data. Even if the Company eventually completes
clinical testing and receives approval of any regulatory filing for its product candidates, the FDA, EMA and other comparable foreign regulatory authorities
may approve its product candidates for a more limited indication or a narrower patient population than it originally requested. For example, the fact that
OC-01 (varenicline) nasal spray did not achieve certain secondary endpoints in ONSET-2 could have an adverse effect on the Company’s ability to obtain
its desired label for OC-01 (varenicline) nasal spray, if approved. The Company has not submitted for, or obtained, regulatory approval for any product
candidate, and it is possible that none of its existing product candidates or any product candidates it may seek to develop in the future will ever obtain
regulatory approval.

Further,  development  of  the  Company’s  product  candidates  and/or  regulatory  approval  may  be  delayed  for  reasons  beyond  its  control.  For
example, a U.S. federal government shutdown or budget sequestration, such as ones that occurred during 2013, 2018 and 2019, or diversion of resources to
currently  handle  the  SARS-CoV-2  virus  pandemic  public  health  emergency  and  pandemic  may  result  in  significant  reductions  to  the  FDA’s  budget,
employees  and  operations,  which  may  lead  to  slower  response  times  and  longer  review  periods,  potentially  affecting  the  Company’s  ability  to  progress
development of its product candidates or obtain regulatory approval for its product candidates. In addition, the impact of SARS-CoV-2 virus pandemic may
cause the FDA to allocate additional resources to product candidates focused on treating related illnesses, which could lead to longer approval processes for
the Company’s product candidates. Moreover, some of the Company’s analyses of the ONSET-2 clinical trial data are post-hoc analyses and, although it
believes that these post-hoc analyses can provide additional information regarding results from this clinical trial, retrospective analyses can result in the
introduction of bias and may be given less weight by the FDA, including for purposes of determining whether to accept the Company’s NDA for filing or
approving  its  NDA.  Finally,  the  Company’s  competitors  may  file  citizens’  petitions  with  the  FDA  in  an  attempt  to  persuade  the  FDA  that  its  product
candidates, or the clinical trials that support their approval, contain deficiencies. Such actions by its competitors could delay or even prevent the FDA from
approving any of the Company’s NDAs.

Applications for the Company’s product candidates could fail to receive regulatory approval for many reasons, including the following:

•

•

•

•

•

the  FDA,  EMA  or  other  comparable  foreign  regulatory  authorities  may  disagree  with  the  design,  implementation,  or  results  of  the  Company's
clinical trials;
the  FDA,  EMA  or  other  comparable  foreign  regulatory  authorities  may  determine  that  the  Company’s  product  candidates  are  not  safe  and
effective, only moderately effective or have undesirable or unintended side effects, toxicities or other characteristics that preclude the Company’s
obtaining marketing approval or prevent or limit commercial use;
the population studied in the clinical trial may not be sufficiently broad or representative to assure efficacy and safety in the full population for
which the Company seeks approval;
the FDA, EMA or other comparable foreign regulatory authorities may disagree with the Company’s interpretation of data from preclinical studies
or clinical trials;
the data collected from clinical trials of the Company’s product candidates may not be sufficient to support the submission of an NDA, or other
submission or to obtain regulatory approval in the United States or elsewhere;

55

•

•

•

the Company may be unable to demonstrate to the FDA, EMA or other comparable foreign regulatory authorities that a product candidate’s risk-
benefit ratio for its proposed indication is acceptable;
the  FDA,  EMA  or  other  comparable  foreign  regulatory  authorities  may  fail  to  approve  the  manufacturing  processes,  test  procedures  and
specifications or facilities of third party manufacturers with which the Company contracts for clinical and commercial supplies; and
the approval policies or regulations of the FDA, EMA or other comparable foreign regulatory authorities may significantly change in a manner
rendering the Company’s clinical data insufficient for approval.

This lengthy approval process, as well as the unpredictability of the results of clinical trials, may result in the Company failing to obtain regulatory
approval to market any of its product candidates, which could materially affect its business, financial condition, results of operations and growth prospects.

The Company may face difficulties from changes to current regulations and future legislation.

In the United States, the European Union and other jurisdictions there have been a number of legislative and regulatory changes and proposed
changes  to  the  healthcare  system  that  could  affect  the  Company's  future  results  of  operations.  Existing  regulatory  policies  may  change  and  additional
government regulations may be enacted that could prevent, limit or delay regulatory approval of the product candidates. The Company 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
the Company is slow or unable to adapt to changes in existing requirements or the adoption of new requirements or policies, or if it is unable to maintain
regulatory compliance, it may lose any marketing approval that may have been obtained and the Company may not achieve or sustain profitability.

For  example,  in  March  2010,  the  Patient  Protection  and  Affordable  Care  Act  of  2010,  as  amended  by  the  Health  Care  and  Education
Reconciliation Act of 2010 (or collectively, the ACA), was passed, which substantially changed the way healthcare is financed by both the government and
private insurers, and continues to significantly impact the U.S. pharmaceutical industry.

The  ACA  contains  provisions  that  may  reduce  the  profitability  of  drug  products  through  increased  rebates  for  drugs  reimbursed  by  Medicaid
programs, extension of Medicaid rebates to Medicaid managed care plans, mandatory discounts for certain Medicare Part D beneficiaries and annual fees
based  on  pharmaceutical  companies’  share  of  sales  to  federal  health  care  programs.  The  Medicaid  Drug  Rebate  Program  requires  pharmaceutical
manufacturers to enter into and have in effect a national rebate agreement with the HHS Secretary as a condition for states to receive federal matching
funds  for  the  manufacturer’s  outpatient  drugs  furnished  to  Medicaid  patients.  The  ACA  made  several  changes  to  the  Medicaid  Drug  Rebate  Program,
including increasing pharmaceutical manufacturers’ rebate liability by raising the minimum basic Medicaid rebate on most branded prescription drugs from
15.1% of average manufacturer price (AMP), to 23.1% of AMP and adding a new rebate calculation for “line extensions” (i.e., new formulations, such as
extended  release  formulations)  of  solid  oral  dosage  forms  of  branded  products,  as  well  as  potentially  impacting  their  rebate  liability  by  modifying  the
statutory  definition  of  AMP.  The  ACA  also  expanded  the  universe  of  Medicaid  utilization  subject  to  drug  rebates  by  requiring  pharmaceutical
manufacturers to pay rebates on Medicaid managed care utilization and by enlarging the population potentially eligible for Medicaid drug benefits.

There  remain  judicial,  Congressional  and  executive  branch  challenges  to  certain  aspects  of  the  ACA,  as  well  as  efforts  by  the  Trump
administration  to  repeal  or  replace  certain  aspects  of  the  ACA.  Since  January  2017,  President  Trump  has  signed  several  Executive  Orders  and  other
directives designed to delay the implementation of certain provisions of the ACA or otherwise circumvent some of the requirements for health insurance
mandated by the ACA. Concurrently, Congress has considered legislation that would repeal or repeal and replace all or part of the ACA. While Congress
has not passed comprehensive repeal legislation, several bills affecting the implementation of certain taxes under the ACA have passed. On December 22,
2017, President Trump signed into law federal tax legislation commonly referred to as the Tax Cuts and Jobs Act (the Tax Act), which includes a provision
repealing,  effective  January  1,  2019,  the  tax-based  shared  responsibility  payment  imposed  by  the  ACA  on  certain  individuals  who  fail  to  maintain
qualifying  health  coverage  for  all  or  part  of  a  year  that  is  commonly  referred  to  as  the  “individual  mandate.”  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 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.  The  United  States  Supreme  Court  is  currently  reviewing  this  case,  although  it  is  unclear  when  the  Supreme
Court will make a decision. Although the United States Supreme Court has yet ruled on the constitutionality of the ACA, on January 28, 2021, President
Biden  issued  an  executive  order  to  initiate  a  special  enrollment  period  from  February  15,  2021  through  May  15,  2021  for  purposes  of  obtaining  health
insurance coverage through the ACA marketplace. The executive order also instructs certain governmental agencies to

56

review  and  reconsider  their  existing  policies  and  rules  that  limit  access  to  healthcare,  including  among  others,  reexamining  Medicaid  demonstration
projects and waiver programs that include work requirements, and policies that create unnecessary barriers to obtaining access to health insurance coverage
through Medicaid or the ACA. It is also unclear how such litigation and other efforts to repeal and replace the ACA and the healthcare reform measures of
the Biden administration will impact the ACA and the Company's business.

In addition, other legislative changes have been proposed and adopted in the United States since the ACA was enacted. These changes included
aggregate  reductions  to  Medicare  payments  to  providers  of  up  to  2%  per  fiscal  year,  effective  April  1,  2013,  which,  due  to  subsequent  legislative
amendments, will stay in effect through 2030 unless additional Congressional action is taken. The Coronavirus Aid, Relief, and Economic Security Act
(CARES Act) and other COVID-19 relief legislation suspended the 2% Medicare sequester from May 1, 2020 through March 31, 2021. In January 2013,
the American Taxpayer Relief Act of 2012 was signed into law, which, among other things, reduced Medicare payments to several providers, and increased
the statute of limitations period for the government to recover overpayments to providers from three to five years. These new laws may result in additional
reductions in Medicare and other healthcare funding, which could have a material adverse effect on customers for the Company's product candidates, if
approved, and accordingly, the financial operations.

Moreover,  payment  methodologies  may  be  subject  to  changes  in  healthcare  legislation  and  regulatory  initiatives.  There  has  been  heightened
governmental  scrutiny  recently  over  the  manner  in  which  drug  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. For example, at the federal level, the Trump administration’s budget proposal for the fiscal year 2021 includes a $135 billion allowance to support
legislative proposals seeking to reduce drug prices, increase competition, lower out-of-pocket drug costs for patients and increase patient access to lower-
cost generic and biosimilar drugs. On March 10, 2020, the Trump administration sent “principles” for drug pricing to Congress, calling for legislation that
would,  among  other  things,  cap  Medicare  Part  D  beneficiary  out-of-pocket  pharmacy  expenses,  provide  an  option  to  cap  Medicare  Part  D  beneficiary
monthly out-of-pocket expenses and place limits on pharmaceutical price increases. In addition, the Trump administration previously released a “Blueprint”
to  lower  drug  prices  and  reduce  out-of-pocket  costs  of  prescription  drugs  that  contained  proposals  to  increase  manufacturer  competition,  increase  the
negotiating power of certain federal healthcare programs, incentivize manufacturers to lower the list price of their products and reduce the out-of-pocket
costs of drug products paid by consumers. On July 24, 2020 and September 13, 2020, the Trump administration announced several executive orders related
to prescription drug pricing that seek to implement several of the administration's proposals. As a result, the FDA also released a final rule, on September
24,  2020  providing  guidance  for  states  to  build  and  submit  importation  plans  for  drugs  from  Canada.  Further,  on  November  20,  2020,  HHS  finalized  a
regulation removing safe harbor protection for price reductions from pharmaceutical manufacturers to plan sponsors under Part D, either directly or through
pharmacy benefit managers, unless the price reduction is required by law. The rule also creates a new safe harbor for price reductions reflected at the point-
of-sale, as well as a safe harbor for certain fixed fee arrangements between pharmacy benefit managers and manufacturers. In addition, on November 20,
2020, CMS issued an interim final rule implementing President Trump’s Most Favored Nation executive order, which would tie Medicare Part B payments
for certain physician-administered drugs to the lowest price paid in other economically advanced countries, effective January 1, 2021. On December 28,
2020, the United States District Court in Northern California issued a nationwide preliminary injunction against implementation of the interim final rule. It
is unclear whether the Biden administration will work to reverse these measures or pursue similar policy initiatives.

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 Company expects that the ACA, as well as other healthcare reform measures that may be adopted in the future, may result in more rigorous
coverage  criteria  and  in  additional  downward  pressure  on  the  price  that  the  Company  receives  for  any  approved  product.  It  is  possible  that  additional
governmental action is taken in response to address the SARS-CoV-2 virus pandemic. Any reduction in reimbursement from Medicare or other government
programs may result in a similar reduction in payments from private payors. The implementation of cost containment measures or other healthcare reforms
may prevent the Company from being able to generate revenue, attain profitability or commercialize its product candidates.

In the European Union, similar political, economic and regulatory developments may affect the Company's ability to profitably commercialize its
product  candidates,  if  approved.  In  addition  to  continuing  pressure  on  prices  and  cost  containment  measures,  legislative  developments  at  the  European
Union or member state level may result in significant additional requirements or obstacles that may increase the Company's operating costs. The delivery of
healthcare in the European Union, including the establishment and operation of health services and the pricing and reimbursement of medicines, is almost
exclusively a matter for national, rather than EU, law and policy. National governments and health service providers have different priorities and

57

approaches  to  the  delivery  of  health  care  and  the  pricing  and  reimbursement  of  products  in  that  context.  In  general,  however,  the  healthcare  budgetary
constraints in most EU member states have resulted in restrictions on the pricing and reimbursement of medicines by relevant health service providers.
Coupled with ever-increasing EU and national regulatory burdens on those wishing to develop and market products, this could prevent or delay marketing
approval of the Company's product candidates, restrict or regulate post-approval activities and affect its ability to commercialize its product candidates, if
approved.

Legislative  and  regulatory  proposals  have  been  made  to  expand  post-approval  requirements  and  restrict  sales  and  promotional  activities  for
biotechnology  products.  The  Company  cannot  be  sure  whether  additional  legislative  changes  will  be  enacted,  or  whether  FDA  regulations,  guidance  or
interpretations will be changed, particularly in light of the recent presidential election, or what the impact of such changes on the marketing approvals of
the Company's product candidates, if any, may be. In addition, increased scrutiny by Congress of the FDA approval process may significantly delay or
prevent marketing approval, as well as subject the Company to more stringent product labeling and post-marketing testing and other requirements.

The  Company's  employees,  independent  contractors,  consultants,  commercial  collaborators,  principal  investigators,  CROs,  suppliers  and

vendors may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements.

The Company is exposed to the risk that its employees, independent contractors, consultants, commercial collaborators, principal investigators,
CROs, suppliers and vendors may engage in misconduct or other improper activities. Misconduct by these parties could include failures to comply with
FDA regulations, provide accurate information to the FDA, comply with federal and state health care fraud and abuse laws and regulations, comply with
data privacy and security laws and accurately report financial information or data or disclose unauthorized activities to us. In particular, sales, marketing
and business arrangements in the health care industry are subject to extensive laws and regulations intended to prevent fraud, misconduct, kickbacks, self-
dealing and other abusive practices. These laws and regulations may restrict or prohibit a wide range of pricing, discounting, marketing and promotion,
sales  commission,  customer  incentive  programs  and  other  business  arrangements.  Misconduct  by  these  parties  could  also  involve  the  improper  use  of
information obtained in the course of clinical trials, which could result in regulatory sanctions and serious harm to the Company's reputation. Although the
Company has adopted a code of business conduct and ethics with respect to its employees, agents and contractors, it is not always possible to identify and
deter misconduct by these parties, and the precautions the Company takes to detect and prevent this activity may not be effective in controlling unknown or
unmanaged risks or losses or in protecting it from governmental investigations or other actions or lawsuits stemming from a failure to comply with these
laws or regulations. Additionally, the Company is a subject to the risk that a person or government could allege such fraud or other misconduct, even if
none occurred. If any such actions are instituted against the Company, and it is not successful in defending itself or asserting its rights, those actions could
have  a  significant  impact  on  business,  including  the  imposition  of  significant  penalties,  including  civil,  criminal  and  administrative  penalties,  damages,
fines, disgorgement, individual imprisonment, exclusion from participation in government funded healthcare programs, such as Medicare and Medicaid,
integrity  oversight  and  reporting  obligations,  contractual  damages,  reputational  harm,  diminished  profits  and  future  earnings  and  the  curtailment  or
restructuring of its operations.

If the Company fails to comply with environmental, health and safety laws and regulations, it could become subject to fines or penalties or

incur costs that could have a material adverse effect on its business.

The Company and any contract manufacturers and suppliers it engages are subject to numerous federal, state, and local environmental, health, and
safety laws, regulations, and permitting requirements, including those governing laboratory procedures; the generation, handling, use, storage, treatment,
and  disposal  of  hazardous  and  regulated  materials  and  wastes;  the  emission  and  discharge  of  hazardous  materials  into  the  ground,  air,  and  water;  and
employee  health  and  safety.  Its  operations  involve  the  use  of  hazardous  and  flammable  materials,  including  chemicals  and  biological  and  radioactive
materials. Its operations also produce hazardous waste. The Company generally contracts with third parties for the disposal of these materials and wastes. It
cannot  eliminate  the  risk  of  contamination  or  injury  from  these  materials.  In  the  event  of  contamination  or  injury  resulting  from  the  Company's  use  of
hazardous materials, it could be held liable for any resulting damages, and any liability could exceed its resources. Under certain environmental laws, it
could be held responsible for costs relating to any contamination at the Company's current or past facilities and at third party facilities. It also could incur
significant costs associated with civil or criminal fines and penalties.

Compliance with applicable environmental laws and regulations may be expensive, and current or future environmental laws and regulations may
impair  the  Company's  research,  product  development  and  manufacturing  efforts.  In  addition,  it  cannot  entirely  eliminate  the  risk  of  accidental  injury  or
contamination from these materials or waste. Although the Company maintains workers’ compensation insurance to cover it for costs and expenses it may
incur due to injuries to its employees resulting from the use of hazardous materials, this insurance may not provide adequate coverage against potential
liabilities. It does not currently maintain insurance for environmental liability or toxic tort claims that may be asserted against the Company in connection
with storage or disposal of hazardous and flammable materials, including chemicals and biological materials. Accordingly, in the event of contamination or
injury, it could be held liable for damages or be penalized with fines in an amount exceeding its resources,

58

and its clinical trials or regulatory approvals could be suspended, which could have a material adverse effect on business, financial condition, results of
operations and growth prospects.

In  addition,  the  Company  may  incur  substantial  costs  in  order  to  comply  with  current  or  future  environmental,  health  and  safety  laws  and
regulations. These current or future laws and regulations may impair research, development or commercialization efforts. Failure to comply with these laws
and regulations also may result in substantial fines, penalties or other sanctions.

Obtaining  and  maintaining  regulatory  approval  of  the  Company's  product  candidates  in  one  jurisdiction  does  not  mean  that  it  will  be
successful in obtaining regulatory approval of its product candidates in other jurisdictions. The FDA, EMA and other comparable foreign regulatory
authorities may not accept data from trials conducted in locations outside of their jurisdiction.

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

Obtaining  foreign  regulatory  approvals  and  establishing  and  maintaining  compliance  with  foreign  regulatory  requirements  could  result  in
significant delays, difficulties and costs for the Company and could delay or prevent the introduction of its products in certain countries. If the Company or
any future collaborator fail to comply with the regulatory requirements in international markets or fail to receive applicable marketing approvals, its target
market will be reduced and ability to realize the full market potential of its product candidates will be harmed.

In addition, the Company may choose to conduct international clinical trials. The acceptance of study data by the FDA, EMA or other comparable
foreign regulatory authority from clinical trials conducted outside of their respective jurisdictions may be subject to certain conditions. In cases where data
from foreign clinical trials are intended to serve as the basis for marketing approval in the United States, the FDA will generally not approve the application
on the basis of foreign data alone unless (1) the data are applicable to the U.S. population and U.S. medical practice; (2) the trials are performed by clinical
investigators  of  recognized  competence  and  pursuant  to  GCP  regulations;  and  (3)  audits  by  regulatory  authorities  of  the  clinical  data  do  not  identify
significant data integrity issues. Additionally, the FDA’s clinical trial requirements, including the adequacy of the patient population studied and statistical
powering, must be met. In addition, such foreign trials are subject to the applicable local laws of the foreign jurisdictions where the trials are conducted.
There can be no assurance that the FDA, EMA or any applicable foreign regulatory authority will accept data from trials conducted outside of its applicable
jurisdiction. If the FDA, EMA or any applicable foreign regulatory authority does not accept such data, it would result in the need for additional trials,
which would be costly and time-consuming and delay aspects of the Company's business plan, and which may result in its product candidates not receiving
approval or clearance for commercialization in the applicable jurisdiction.

The Company's business activities are subject to the FCPA and similar anti-bribery and anti-corruption laws of other countries in which it
operates,  as  well  as  U.S.  and  certain  foreign  export  controls,  trade  sanctions,  and  import  laws  and  regulations.  Compliance  with  these  legal
requirements could limit the Company's ability to compete in foreign markets and subject it to liability if it violates them.

The  Company  recently  completed  a  trial  and  may  plan  to  initiate  additional  trials  in  countries  other  than  the  United  States.  The  Company's
business activities are subject to the FCPA and similar anti-bribery or anti-corruption laws, regulations or rules of other countries in which it operates. The
FCPA generally prohibits offering, promising, giving or authorizing others to give anything of value, either directly or indirectly, to a non-U.S. government
official in order to influence official action or otherwise obtain or retain business. The FCPA also requires public companies to make and keep books and
records that accurately and fairly reflect the transactions of the corporation and to devise and maintain an adequate system of internal accounting controls.
The  Company's  business  is  heavily  regulated  and  therefore  involves  significant  interaction  with  public  officials,  including  officials  of  non-U.S.
governments.  Additionally,  in  many  other  countries,  the  healthcare  providers,  including  ECPs,  who  prescribe  pharmaceuticals  are  employed  by  their
government,  and  the  purchasers  of  pharmaceuticals  are  government  entities;  therefore,  its  dealings  with  these  prescribers  and  purchasers  are  subject  to
regulation  under  the  FCPA.  The  SEC  and  Department  of  Justice  have  increased  their  FCPA  enforcement  activities  with  respect  to  biotechnology  and
pharmaceutical companies. There is no certainty that all of the Company's employees, agents or contractors, or those of its affiliates, will comply with all
applicable laws and regulations, particularly given the high level of complexity of these laws. Violations of these laws and regulations could result in fines,
criminal sanctions against the Company, its officers or its employees, the closing down of its facilities,

59

requirements to obtain export licenses, cessation of business activities in sanctioned countries, implementation of compliance programs and prohibitions on
the  conduct  of  the  Company's  business.  Any  such  violations  could  include  prohibitions  on  the  Company's  ability  to  offer  its  products  in  one  or  more
countries and could materially damage its reputation, its brand, international activities, its ability to attract and retain employees and its business, growth
prospects, operating results and financial condition.

In  addition,  the  Company's  products  may  be  subject  to  U.S.  and  foreign  export  controls,  trade  sanctions  and  import  laws  and  regulations.
Governmental  regulation  of  the  import  or  export  of  its  products,  or  its  failure  to  obtain  any  required  import  or  export  authorization  for  the  Company's
products,  when  applicable,  could  harm  its  international  sales  and  adversely  affect  its  revenue.  Compliance  with  applicable  regulatory  requirements
regarding the export of the Company's products may create delays in the introduction of its products in international markets or, in some cases, prevent the
export of its products to some countries altogether. Furthermore, U.S. export control laws and economic sanctions prohibit the shipment of certain products
and services to countries, governments, and persons targeted by U.S. sanctions. If the Company fails to comply with export and import regulations and such
economic  sanctions,  it  may  be  fined  or  other  penalties  could  be  imposed,  including  a  denial  of  certain  export  privileges.  Moreover,  any  new  export  or
import restrictions, new legislation or shifting approaches in the enforcement or scope of existing regulations, or in the countries, persons, or technologies
targeted by such regulations, could result in decreased use of its products by, or in its decreased ability to export products to existing or potential customers
with international operations. Any decreased use of the Company's products or limitation on its ability to export or sell access to its products would likely
adversely affect the Company's business.

The FDA and other regulatory agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses.

If any of the Company's product candidates are approved and the Company is found to have improperly promoted off-label uses of those products,
it  may  become  subject  to  significant  liability.  The  FDA  and  other  regulatory  agencies  strictly  regulate  the  promotional  claims  that  may  be  made  about
prescription products, such as the Company's product candidates, if approved. In particular, a product may not be promoted for uses that are not approved
by the FDA or such other regulatory agencies as reflected in the product’s approved labeling. For example, if the Company receives marketing approval for
OC-01 (varenicline) nasal spray as a treatment for the signs and symptoms of dry eye disease, physicians may nevertheless use the product for their patients
in a manner that is inconsistent with the approved label. If the Company is found to have promoted such off-label uses, it may become subject to significant
liability. The U.S. federal government has levied large civil and criminal fines against companies for alleged improper promotion of off-label use and has
enjoined several companies from engaging in off-label promotion. The FDA has also requested that companies enter into consent decrees or permanent
injunctions under which specified promotional conduct is changed or curtailed. If the Company cannot successfully manage the promotion of its product
candidates,  if  approved,  it  could  become  subject  to  significant  liability,  which  would  materially  adversely  affect  business,  growth  prospects,  operating
results and financial condition.

Disruptions at the FDA, the SEC and other government agencies caused by funding shortages or global health concerns could hinder their
ability to hire and retain key leadership and other personnel, prevent new products and services from being developed or commercialized in a timely
manner or otherwise prevent those agencies from performing normal business functions on which the operation of the Company's business may rely,
which could negatively impact its business.

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

Disruptions  at  the  FDA  and  other  agencies  may  also  slow  the  time  necessary  for  new  drugs  to  be  reviewed  and/or  approved  by  necessary
government  agencies,  which  would  adversely  affect  the  Company's  business.  For  example,  in  recent  years,  including  in  2013,  2018  and  2019,  the  U.S.
government shut down several times and certain regulatory agencies, such as the FDA and the SEC, have had to furlough critical FDA, SEC and other
government employees and stop critical activities.

Separately,  in  response  to  the  SARS-CoV-2  virus  pandemic,  in  March  2020,  the  FDA  announced  its  intention  to  postpone  most  domestic  and
foreign  inspections  of  manufacturing  facilities  and  products  and  only  restarted  domestic  inspections  on  a  risk-based  basis  in  July  2020.  Regulatory
authorities outside the United States may adopt similar restrictions or other policy measures in response to the SARS-CoV-2 virus pandemic. If a prolonged
government  shutdown  occurs,  it  could  significantly  impact  the  ability  of  the  FDA  to  timely  review  and  process  the  Company's  regulatory  submissions,
which could have a material adverse effect on its business. Further, in the Company's operations as a public company, future government shutdowns could
impact its ability to access the public markets and obtain necessary capital in order to properly capitalize and continue its operations.

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Business disruptions could seriously harm the Company's future revenue and financial condition and increase its costs and expenses.

Company's operations, and those of its CROs, CMOs, suppliers, and other contractors and consultants, could be subject to wildfires, earthquakes,
tsunamis, power shortages or outages, floods or monsoons, public health crises, such as pandemics and epidemics, political crises, such as terrorism, war
(including trade wars), political instability or other conflict, and other natural or man-made disasters or other events outside of the Company's control that
can  disrupt  business.  The  occurrence  of  any  of  these  business  disruptions  could  seriously  harm  the  Company's  operations  and  financial  condition  and
increase  its  costs  and  expenses.  For  example,  the  Company  relies  on  third  party  manufacturers  to  produce  and  process  its  product  candidates.  The
Company's ability to obtain supplies of its product candidates or other necessary supplies could be disrupted if the operations of these suppliers are affected
by  a  man-made  or  natural  disaster  or  other  business  interruption.  All  of  the  Company's  operations  including  its  corporate  headquarters  are  located  in  a
single location in Princeton, New Jersey. Damage or extended periods of interruption to its corporate, development or research facilities due to fire, natural
disaster, power loss, communications failure, unauthorized entry or other events could cause the Company to cease or delay development of some or all of
its product candidates. Although the Company maintains property damage and business interruption insurance coverage on these facilities, the insurance
might not cover all losses under such circumstances and Company's business may be seriously harmed by such delays and interruption.

Risks Related to Reliance on Third Parties

The Company relies on third parties to conduct its clinical trials and those third parties may not perform satisfactorily, including failing to

meet deadlines for the completion of such trials, research and studies.

The Company does not have the ability to independently conduct its clinical trials. The Company currently relies on third parties, such as CROs,
clinical data management organizations, medical institutions and clinical investigators, to conduct its current and potential future clinical trials of OC-01
(varenicline) nasal spray and other product candidates, and the Company expects to continue to rely upon third parties to conduct additional clinical trials
of OC-01 (varenicline) nasal spray and other product candidates. Third parties have a significant role in the conduct of its clinical trials and the subsequent
collection  and  analysis  of  data.  These  third  parties  are  not  the  Company's  employees,  and  except  for  remedies  available  to  the  Company  under  its
agreements with such third party, it has limited ability to control the amount or timing of resources that any such third party will devote to the Company's
clinical trials. Some of these third parties may terminate their engagements with the Company at any time. If it needs to enter into alternative arrangements
with a third party, it would delay the Company's development activities.

The Company's reliance on these third parties for such development activities will reduce its control over these activities but will not relieve it of
its regulatory responsibilities. For example, the Company will remain responsible for ensuring that each of its clinical trials is conducted in accordance with
the  general  investigational  plan  and  protocols  for  the  trial.  Moreover,  the  FDA  requires  the  Company  to  comply  with  GCP  standards,  regulations  for
conducting, recording and reporting the results of clinical trials to assure that data and reported results are credible and accurate and that the rights, integrity
and confidentiality of trial participants are protected. The EMA also requires the Company to comply with similar standards. Regulatory authorities enforce
these GCP requirements through periodic inspections of trial sponsors, principal investigators and trial sites. If the Company or any of its CROs fail to
comply with applicable GCP requirements, the clinical data generated in the clinical trials may be deemed unreliable and the FDA, EMA or comparable
foreign  regulatory  authorities  may  require  the  Company  to  perform  additional  clinical  trials  before  approving  its  marketing  applications.  The  Company
cannot provide assurance that upon inspection by a given regulatory authority, such regulatory authority will determine that any of its clinical trials comply
with GCP regulations. In addition, the clinical trials must be conducted with product produced under current cGMP regulations. The Company's failure to
comply with these regulations may require it to repeat clinical trials, which would delay the marketing approval process. The Company also is required to
register  certain  ongoing  clinical  trials  and  post  the  results  of  certain  completed  clinical  trials  on  a  government-sponsored  database,  ClinicalTrials.gov,
within certain timeframes. Failure to do so can result in fines, adverse publicity and civil and criminal sanctions.

The third parties the Company relies on for these services may also have relationships with other entities, some of which may be its competitors. If
these third parties do not successfully carry out their contractual duties, meet expected deadlines or conduct the Company's clinical trials in accordance
with regulatory requirements or the Company's stated protocols, it will not be able to obtain, or may be delayed in obtaining, marketing approvals for its
product candidates and will not be able to, or may be delayed in its efforts to, successfully commercialize its product candidates.

The Company contracts with third parties for the production of its product candidates for preclinical studies and ongoing clinical trials, and
expects to continue to do so for additional clinical trials and ultimately for commercialization. This reliance on third parties increases the risk that the
Company will not have sufficient quantities of its product candidates or such quantities at an acceptable cost, which could delay, prevent or impair its
development or commercialization efforts.

The  Company  does  not  currently  have  the  infrastructure  or  internal  capability  to  manufacture  supplies  of  its  product  candidates  for  use  in

development and commercialization. It relies, and expects to continue to rely, on third party manufacturers

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for the production of its product candidates for preclinical studies and clinical trials under the guidance of members of its organization. The Company does
not  have  long-term  supply  agreements.  If  it  were  to  experience  an  unexpected  loss  of  supply  of  OC-01  (varenicline)  nasal  spray  and  other  product
candidates for any reason, whether as a result of manufacturing, supply or storage issues or otherwise, the Company could experience delays, disruptions,
suspensions or terminations of, or be required to restart or repeat, any pending or ongoing clinical trials.

The Company expects to continue to rely on third party manufacturers for the commercial supply of any of its product candidates for which it
obtains marketing approval. It may be unable to maintain or establish required agreements with third party manufacturers or to do so on acceptable terms.
Even if it is able to establish agreements with third party manufacturers, reliance on third party manufacturers entails additional risks, including:

•

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•

•

•

the  failure  of  the  third  party  to  manufacture  the  Company's  product  candidates  according  to  its  schedule,  or  at  all,  including  if  its  third  party
contractors give greater priority to the supply of other products over its product candidates or otherwise do not satisfactorily perform according to
the terms of the agreements between the Company and them;
the termination or nonrenewal of arrangements or agreements by the Company's third party contractors at a time that is costly or inconvenient for
the Company;
the breach by the third party contractors of the Company's agreements with them;
the failure of third party contractors to comply with applicable regulatory requirements, including manufacturing drug supply pursuant to strictly
enforced cGMPs;
the failure of the third party to manufacture the Company's product candidates according to its specifications;
the mislabeling of clinical supplies, potentially resulting in the wrong dose amounts being supplied or active drug or placebo not being properly
identified;
clinical  supplies  not  being  delivered  to  clinical  sites  on  time,  leading  to  clinical  trial  interruptions,  or  of  drug  supplies  not  being  distributed  to
commercial vendors in a timely manner, resulting in lost sales; and
the misappropriation of the Company's proprietary information, including its trade secrets and know-how.

The  Company  does  not  have  complete  control  over  all  aspects  of  the  manufacturing  process  of,  and  is  dependent  on,  contract  manufacturing
partners for compliance with cGMP regulations for manufacturing both active drug substances and finished drug products. Third party manufacturers may
not be able to comply with cGMP regulations or similar regulatory requirements outside of the United States. If contract manufacturers cannot successfully
manufacture material that conforms to the Company's specifications and the strict regulatory requirements of the FDA, EMA or others, they will not be
able to secure and/or maintain marketing approval for their manufacturing facilities. In addition, the Company does not have control over the ability of its
contract  manufacturers  to  maintain  adequate  quality  control,  quality  assurance  and  qualified  personnel.  If  the  FDA,  EMA  or  a  comparable  foreign
regulatory authority does not approve these facilities for the manufacture of its product candidates or if it withdraws any such approval in the future, the
Company may need to find alternative manufacturing facilities, which would significantly impact its ability to develop, obtain marketing approval for or
market its product candidates, if approved. The Company's failure, or the failure of its third party manufacturers, to comply with applicable regulations
could  result  in  sanctions  being  imposed  on  us,  including  fines,  injunctions,  civil  penalties,  delays,  suspension  or  withdrawal  of  approvals,  license
revocation, seizures or recalls of the Company's product candidates, operating restrictions and criminal prosecutions, any of which could significantly and
adversely affect supplies of the Company's product candidates and harm its business and results of operations.

The Company currently relies on single source manufacturers and suppliers for OC-01 (varenicline) nasal spray. If it decides to move to different
or add additional manufacturers and suppliers in the future, any such transition or addition would require significant efforts in testing and validating the
manufacturing  and  formulation  process  and  could  result  in  delays  or  other  issues,  which  could  have  an  adverse  effect  on  the  supply  of  the  Company's
product candidates.

The Company's current and anticipated future dependence upon others for the manufacture of its product candidates may adversely affect its future

profit margins and its ability to commercialize any product candidates that receive marketing approval on a timely and competitive basis.

The Company may pursue collaborations with third parties for the development or commercialization of its product candidates. If it decides to
pursue  collaborations,  but  is  not  able  to  establish  those  collaborations  on  commercially  reasonable  terms,  it  may  have  to  alter  its  development  and
commercialization plans. If it does enter into collaborations that are not successful, it may not be able to capitalize on the market potential of these
product candidates.

The  Company's  development  programs  and  the  potential  commercialization  of  its  product  candidates  will  require  substantial  additional  cash  to
fund  expenses.  It  may  seek  to  selectively  form  collaborations  to  expand  its  capabilities,  potentially  accelerate  research  and  development  activities  and
provide for commercialization activities by third parties. Any of these

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relationships may require the Company to incur non-recurring and other charges, increase its near and long-term expenditures, issue securities that dilute its
existing stockholders, or disrupt management and business.

The  Company  would  face  significant  competition  in  seeking  appropriate  collaborators  and  the  negotiation  process  is  time-consuming  and
complex.  Whether  it  reaches  a  definitive  agreement  for  a  collaboration  will  depend,  among  other  things,  upon  the  Company's  assessment  of  the
collaborator’s resources and expertise, the terms and conditions of the proposed collaboration and the proposed collaborator’s evaluation of a number of
factors. Those factors may include the design or results of clinical trials, the likelihood of approval by the FDA, EMA or comparable foreign regulatory
authorities, the potential market for the subject product candidate, the costs and complexities of manufacturing and delivering such product candidate to
patients, the potential of competing drugs, the existence of uncertainty with respect to the Company's ownership of intellectual property and industry and
market conditions generally. The potential collaborator may also consider alternative product candidates or technologies for similar indications that may be
available to collaborate on and whether such collaboration could be more attractive than the one with the Company for its product candidate. Further, the
Company may not be successful in its efforts to establish a collaboration or other alternative arrangements for future product candidates because they may
be deemed to be at too early of a stage of development for collaborative effort and third parties may not view them as having the requisite potential to
demonstrate safety and efficacy.

In addition, there have been a significant number of recent business combinations among large pharmaceutical companies that have resulted in a
reduced  number  of  potential  future  collaborators.  Even  if  the  Company  is  successful  in  entering  into  a  collaboration,  the  terms  and  conditions  of  that
collaboration may restrict it from entering into future agreements on certain terms with potential collaborators.

If and when the Company seeks to enter into collaborations, it may not be able to negotiate collaborations on a timely basis, on acceptable terms,
or at all. If the Company is unable to do so, it may have to curtail the development of a product candidate, reduce or delay its development program or one
or  more  of  its  other  development  programs,  delay  its  potential  commercialization  or  reduce  the  scope  of  any  sales  and  marketing  activities,  or  increase
expenditures  and  undertake  development  or  commercialization  activities  at  its  own  expense.  If  the  Company  elects  to  increase  its  expenditures  to  fund
development or commercialization activities on its own, it may need to obtain additional capital, which may not be available to the Company on acceptable
terms or at all. If the Company does not have sufficient funds, it may not be able to further develop its product candidates or bring them to market and
generate product revenue.

The  Company's  business  operations  and  current  and  future  relationships  with  healthcare  professionals,  clinical  investigators,  consultants,
patient organizations, customers, CROs and third party payors in connection with its current and future business activities may be subject to federal
and  state  healthcare  fraud  and  abuse  laws,  false  claims  laws,  transparency  laws,  government  price  reporting,  and  health  information  privacy  and
security  laws,  which  could  expose  the  Company  to,  among  other  things,  criminal  sanctions,  civil  penalties,  contractual  damages,  exclusion  from
governmental healthcare programs, reputational harm, administrative burdens and diminished profits and future earnings.

Healthcare providers and third party payors play a primary role in the recommendation and prescription of any product candidates for which the
Company  obtains  marketing  approval.  The  Company's  current  and  future  arrangements  with  healthcare  professionals,  including  ECPs,  clinical
investigators, CROs, third party payors and customers may expose it to broadly applicable fraud and abuse and other healthcare laws and regulations that
may constrain the business or financial arrangements and relationships through which the Company markets, sells and distributes its products for which it
obtains marketing approval. Restrictions under applicable federal and state healthcare laws and regulations include the following:

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the federal Anti-Kickback Statute 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. Moreover, the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation
Act of 2010 (collectively, the ACA) provides that the government may assert that a claim including items or services resulting from a violation of
the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the civil False Claims Act;

the  federal  civil  and  criminal  false  claims,  including  the  civil  False  Claims  Act,  which  can  be  enforced  by  private  citizens  through  civil
whistleblower  or  qui  tam  actions,  and  civil  monetary  penalties  laws  prohibit  individuals  or  entities  from,  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 FDCA, which prohibits, among other things, the adulteration or misbranding of drugs, biologics and medical devices;

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analogous  state  and  foreign  laws  and  regulations,  such  as  state  anti-kickback  and  false  claims  laws  which  may  apply  to  sales  or  marketing
arrangements and claims involving healthcare items or services reimbursed by non-governmental third-party payors, including private insurers,
state laws that require biotechnology companies to comply with the biotechnology industry’s voluntary compliance guidelines and the relevant
compliance guidance promulgated by the federal government and may require drug manufacturers to report information related to payments and
other transfers of value to physicians and other healthcare providers or marketing expenditures, state laws that require biotechnology companies to
report information on the pricing of certain drug products, state and local laws that require the registration of pharmaceutical sales representatives;
the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996  (HIPAA)  prohibits,  among  other  things,  executing  or  attempting  to
execute a scheme to defraud any healthcare benefit program or making false statements relating to healthcare matters;
federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace  activities  and  activities  that  potentially  harm
consumers;
the  federal  Physician  Payments  Sunshine  Act  requires  applicable  manufacturers  of  covered  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
CMS information regarding payments and other transfers of value to physicians (defined to include doctors, dentists, optometrists, podiatrists and
chiropractors) and teaching hospitals as well as information regarding ownership and investment interests held by physicians and their immediate
family members. Beginning in 2022, applicable manufacturers also will be required to report such information regarding their payments and other
transfers  of  value  to  physician  assistants,  nurse  practitioners,  clinical  nurse  specialists,  anesthesiology  assistants,  certified  registered  nurse
anesthetists and certified nurse midwives during the previous year; and

• HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  and  their  implementing  regulations,  also
imposes obligations, including mandatory contractual terms, on “covered entities,” including certain healthcare providers, health plans, healthcare
clearinghouses, and their respective “business associates” that create, receive, maintain or transmit individually identifiable health information for
or  on  behalf  of  a  covered  entity  as  well  as  their  covered  subcontractors,  with  respect  to  safeguarding  the  privacy,  security  and  transmission  of
individually identifiable health information, as well as analogous state and foreign laws that govern the privacy and security of health information
in  some  circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by  HIPAA,  thus  complicating
compliance efforts.

Some state laws require biotechnology companies to comply with the biotechnology industry’s voluntary compliance guidelines and the relevant
compliance  guidance  promulgated  by  the  federal  government  and  may  require  drug  manufacturers  to  report  information  related  to  payments  and  other
transfers  of  value  to  physicians  and  other  healthcare  providers  or  marketing  expenditures.  Some  state  laws  require  biotechnology  companies  to  report
information  on  the  pricing  of  certain  drug  products.  Certain  state  and  local  jurisdictions  require  the  registration  of  pharmaceutical  sales  representatives.
State, federal and foreign laws also govern the privacy and security of health information in some circumstances, many of which differ from each other in
significant ways and often are not preempted by HIPAA, thus complicating compliance efforts. For instance, the collection and use of health data in the EU
is governed by the General Data Protection Regulation (GDPR), which extends the geographical scope of EU data protection law to non-EU entities under
certain conditions, tightens existing EU data protection principles, creates new obligations for companies and new rights for individuals. Failure to comply
with the GDPR may result in substantial fines and other administrative penalties. The GDPR may increase the Company's responsibility and liability in
relation to personal data that it processes and it may be required to put in place additional mechanisms ensuring compliance with the GDPR. This may be
onerous and if the Company's efforts to comply with GDPR or other applicable EU laws and regulations are not successful, it could adversely affect its
business in the EU.

Efforts to ensure that the Company's current and future business arrangements with third parties will comply with applicable healthcare laws and
regulations  will  involve  on-going  substantial  costs.  It  is  possible  that  governmental  authorities  will  conclude  that  the  Company's  business  practices,
including the provision of stock options as compensation for consulting services to physicians and other healthcare providers, some of whom may be in a
position  to  recommend,  purchase  and/or  prescribe  the  Company's  product  candidates,  if  approved,  may  not  comply  with  current  or  future  statutes,
regulations  or  case  law  involving  applicable  fraud  and  abuse  or  other  healthcare  laws  and  regulations.  If  the  Company's  operations  are  found  to  be  in
violation of any of these laws or any other governmental regulations that may apply to it, it may be subject to significant penalties, including civil, criminal
and administrative penalties, damages, fines, disgorgement, imprisonment, exclusion from participation in government funded healthcare programs, such as
Medicare  and  Medicaid  or  similar  programs  in  other  countries  or  jurisdictions,  integrity  oversight  and  reporting  obligations,  contractual  damages,
reputational harm, diminished profits and future earnings and the curtailment or restructuring of the Company's operations. Defending against any such
actions  can  be  costly,  time-consuming  and  may  require  significant  financial  and  personnel  resources.  Therefore,  even  if  the  Company  is  successful  in
defending against

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any such actions that may be brought against it, its business may be impaired. Further, if any of the physicians or other healthcare providers or entities with
whom the Company expects to do business is found to be not in compliance with applicable laws, they may be subject to criminal, civil or administrative
sanctions, including exclusions from government funded healthcare programs.

Risks Related to Ownership of Common Stock

The Company will need substantial additional funding in the future. If it is unable to raise capital when needed, or on acceptable terms, it may

be forced to delay, reduce and/or eliminate one or more of its research and development programs or future commercialization efforts.

Developing  pharmaceutical  products,  including  conducting  preclinical  studies  and  clinical  trials,  is  a  very  time-consuming,  expensive  and
uncertain process that takes years to complete. The Company's operations have consumed significant amounts of cash since inception, and it expects its
expenses to increase in connection with ongoing activities, particularly as it continues to conduct clinical trials of, and seek marketing approval for, OC-01
(varenicline)  nasal  spray  and  other  product  candidates.  Even  if  one  or  more  of  the  product  candidates  that  the  Company  develops  is  approved  for
commercial sale, including OC-01 (varenicline) nasal spray, it anticipates incurring significant costs associated with commercializing any approved product
candidate. The Company's expenses could increase beyond expectations if the Company is required by the FDA, the EMA or other regulatory agencies to
perform clinical trials or preclinical studies in addition to those that it currently anticipates. Other unanticipated costs may also arise. Because the design
and outcome of its planned and anticipated clinical trials are highly uncertain, it cannot reasonably estimate the actual amounts necessary to successfully
complete the development and commercialization of any product candidate it develops.

As of December 31, 2020, the Company had $192.6 million in cash and cash equivalents. Although the Company believes that its available cash
and cash equivalents will be sufficient to fund its planned operations for at least 12 months following the date of this Annual Report on Form 10-K, this
belief is based on assumptions that may prove to be wrong, and the Company could use its available capital resources sooner than it currently expects.
Changing  circumstances,  some  of  which  may  be  beyond  its  control,  could  cause  the  Company  to  consume  capital  significantly  faster  than  it  currently
anticipates, and it may need to seek additional funds sooner than planned.

Advancing  the  development  of  OC-01  (varenicline)  nasal  spray  and  other  product  candidates  will  require  a  significant  amount  of  capital.  The
Company's existing cash and cash equivalents may not be sufficient to fund all of the activities that are necessary to complete the development of OC-01
(varenicline) nasal spray and other product candidates. It will continue to require additional capital to develop its product candidates and fund operations
for the foreseeable future. The Company may seek to raise capital through private or public equity or debt financings, collaborative or other arrangements
with  corporate  sources,  or  through  other  sources  of  financing,  which  may  dilute  stockholders  or  restrict  operating  activities.  The  amount  of  additional
capital the Company will need to raise will depend on many factors, including:

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the scope, timing, rate of progress and costs of the Company's drug discovery efforts, preclinical development activities, laboratory testing and
clinical trials for its product candidates;
the number and scope of clinical programs the Company decides to pursue;
the cost, timing and outcome of preparing for and undergoing regulatory review of its product candidates;
the scope and costs of development and commercial manufacturing activities;
the cost and timing associated with commercializing of the Company's product candidates, if they receive marketing approval;
the extent to which the Company acquires or in-licenses other product candidates and technologies;
the  costs  of  preparing,  filing  and  prosecuting  patent  applications,  maintaining  and  enforcing  the  Company's  intellectual  property  rights  and
defending intellectual property-related claims;
the Company's ability to establish and maintain collaborations on favorable terms, if at all;
the Company's efforts to enhance operational systems and its ability to attract, hire and retain qualified personnel, including personnel to support
the development of its product candidates and, ultimately, the sale of its products, following FDA approval;
the Company implementation of operational, financial and management systems; and
any  current  or  future  potential  effects  of  the  SARS-CoV-2  virus  pandemic  on  the  Company's  business,  operations,  preclinical  and  clinical
development and commercialization timelines and plans; and
the costs associated with being a public company.

The Company does not have any committed external source of funds. Adequate additional financing may not be available on acceptable terms, or
at all. The Company's failure to raise capital as and when needed or on acceptable terms would have a negative impact on the Company's business, growth
prospects, operating results and financial condition and its ability to

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pursue  business  strategy,  and  the  Company  may  have  to  delay,  reduce  the  scope  of,  suspend  or  eliminate  one  or  more  of  its  research-stage  programs,
clinical trials or future commercialization efforts.

An active trading market for the Company's common stock may not be sustained.

Although the Company's common stock is listed on the NASDAQ Global Select Market, the market for the Company's shares has demonstrated
varying levels of trading activity. The Company cannot predict the prices at which its common stock will trade or whether an active trading market will be
sustained in the future. The lack of an active market may impair investors’ ability to sell their shares at the time they wish to sell them or at a price that they
consider reasonable, may reduce the market value of their shares and may impair the Company's ability to raise capital.

The price of the Company's stock may be volatile, and investors could lose all or part of their investment.

The trading price of the Company's common stock may be highly volatile and subject to wide fluctuations in response to various factors, some of
which it cannot control. The stock market in general, and pharmaceutical and biotechnology companies in particular, has experienced extreme price and
volume fluctuations that have often been unrelated or disproportionate to the operating performance of these companies. Broad market and industry factors,
including the potential impacts of the SARS-CoV-2 virus pandemic, may negatively affect the market price of the Company's common stock, regardless of
its actual operating performance. In addition to the factors discussed in this “Risk Factors” section and elsewhere in this Annual Report on Form 10-K,
these factors include:

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the timing and results of preclinical studies and clinical trials of the Company's product candidates or those of its competitors;
the success of competitive products or announcements by potential competitors of their product development efforts;
regulatory actions with respect to the Company's products or its competitors’ products;
actual or anticipated changes in the Company's growth rate relative to its competitors;
regulatory or legal developments in the United States and other countries;
developments or disputes concerning patent applications, issued patents or other proprietary rights;
the recruitment or departure of key personnel;
announcements  by  the  Company  or  its  competitors  of  significant  acquisitions,  strategic  collaborations,  joint  ventures,  collaborations  or  capital
commitments;
actual or anticipated changes in estimates as to financial results, development timelines or recommendations by securities analysts;
fluctuations in the valuation of companies perceived by investors to be comparable to the Company;

•
•
• market conditions in the pharmaceutical and biotechnology sector;
•
•
•
•
•
•
•

changes in the structure of healthcare payment systems;
changes or expected changes to government and such implications for the health care industry;
share price and volume fluctuations attributable to inconsistent trading volume levels of the Company's shares;
announcement or expectation of additional financing efforts;
sales of the Company's common stock by the Company, its insiders or other stockholders;
expiration of market stand-off or lock-up agreements; and
general economic, industry and market conditions.

The  realization  of  any  of  the  risks  described  in  this  “Risk  Factors”  section  or  any  of  a  broad  range  of  other  risks,  could  have  a  dramatic  and

adverse impact on the market price of the Company's common stock.

Sales of a substantial number of shares of the Company's common stock in the public market could cause its stock price to fall.

Holders  of  an  aggregate  of  14,193,281  shares  of  the  Company's  common  stock  have  rights,  subject  to  certain  conditions,  to  require  it  to  file
registration statements covering their shares or to include their shares in registration statements that the Company may file for itself or other stockholders.
Sales of a substantial number of shares of the Company’s common stock in the public market, or the perception in the market that the holders of a large
number of shares intend to sell shares, could reduce the market price of the Company’s common stock. In addition, the Company has filed a registration
statement on Form S-8 registering 5,822,484 shares of common stock that it may issue under its equity incentive plans. As a result, shares registered under
this registration statement on Form S-8 can be freely sold in the public market subject to the satisfaction of vesting arrangements and the exercise of such
options and volume limitations applicable to affiliates.

Raising  additional  capital  may  cause  dilution  to  the  Company's  existing  stockholders,  restrict  its  operations  or  require  the  Company  to

relinquish rights to its product candidates on unfavorable terms to the Company.

66

The Company may seek additional capital through a variety of means, including through public or private equity, debt financings or other sources,
including up-front payments and milestone payments from strategic collaborations. To the extent that it raises additional capital through the sale of equity
or  convertible  debt  or  equity  securities,  investors'  ownership  interest  will  be  diluted,  and  the  terms  may  include  liquidation  or  other  preferences  that
adversely affect their rights as a stockholder. Such financing may result in dilution to stockholders, imposition of debt covenants, increased fixed payment
obligations or other restrictions that may affect the Company's business. If the Company raises additional funds through up-front payments or milestone
payments pursuant to strategic collaborations with third parties, it may have to relinquish valuable rights to its product candidates or grant licenses on terms
that are not favorable to it. In addition, the Company may seek additional capital due to favorable market conditions or strategic considerations even if it
believes it has sufficient funds for its current or future operating plans.

The Company's principal stockholders and management own a significant percentage of Company's stock and will be able to exert significant

control over matters subject to stockholder approval.

As of December 31, 2020, the Company's executive officers, directors, holders of 5% or more of the Company's capital stock and their respective
affiliates  beneficially  owned  approximately  73%  of  its  voting  stock.  As  a  result,  this  group  of  stockholders  will  have  the  ability  to  control  all  matters
requiring stockholder approval. For example, these stockholders may be able to control elections of directors, amendments of the Company's organizational
documents or approval of any merger, sale of assets or other major corporate transaction. This may prevent or discourage unsolicited acquisition proposals
or offers for the Company's common stock that investors may feel are in their best interest as one of the Company's stockholders. The interests of this group
of  stockholders  may  not  always  coincide  with  other  stockholders'  interests  and  they  may  act  in  a  manner  that  advances  their  best  interests  and  not
necessarily those of other stockholders, including seeking a premium value for their common stock, and might affect the prevailing market price for the
Company's common stock.

The  Company  is  an  “emerging  growth  company,”  and  it  cannot  be  certain  if  the  reduced  reporting  requirements  applicable  to  emerging

growth companies will make the Company's common stock less attractive to investors.

The Company is an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012 (JOBS Act). For as long as it
continues to be an emerging growth company, it intends to take advantage of exemptions from various reporting requirements that are applicable to other
public companies that are not emerging growth companies, including:

•

•
•

•
•

being permitted to provide only two years of audited financial statements, in addition to any required unaudited interim financial statements, with
correspondingly reduced “Management’s Discussion and Analysis of Financial Condition and Results of Operations” disclosure in the Company's
periodic reports;
not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act;
not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory
audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements;
reduced disclosure obligations regarding executive compensation in the Company's periodic reports and proxy statements; and
exemptions from the requirements of holding nonbinding advisory stockholder votes on executive compensation and stockholder approval of any
golden parachute payments not previously approved.

The Company cannot predict if investors will find its common stock less attractive because the Company may rely on these exemptions. If some
investors find the Company's common stock less attractive as a result, there may be a less active trading market for common stock and the Company's stock
price may be more volatile.

The Company will remain an emerging growth company until the earliest to occur of: (1) the last day of the fiscal year in which it has more than
$1.07 billion in annual revenue; (2) the date it qualifies as a “large accelerated filer,” with at least $700 million of equity securities held by non-affiliates;
(3) the date on which it has issued more than $1.0 billion in non-convertible debt securities during the prior three-year period; and (4) the last day of the
fiscal year ending after the fifth anniversary of its initial public offering.

Under the JOBS Act, emerging growth companies can also delay adopting new or revised accounting standards until such time as those standards
apply  to  private  companies.  The  Company  has  irrevocably  elected  not  to  avail  itself  of  this  exemption  from  new  or  revised  accounting  standards  and,
therefore, will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies. As a result,
changes  in  rules  of  U.S.  generally  accepted  accounting  principles  or  their  interpretation,  the  adoption  of  new  guidance  or  the  application  of  existing
guidance to changes in the Company's business could significantly affect its financial position and results of operations.

67

The  Company  has  been  incurring  increased  costs  as  a  result  of  operating  as  a  public  company,  and  its  management  is  required  to  devote
substantial  time  to  compliance  initiatives  and  corporate  governance  practices.  Additionally,  if  the  Company  fails  to  maintain  proper  and  effective
internal control over financial reporting, its ability to produce accurate financial statements on a timely basis could be impaired.

The Company is subject to the reporting requirements of the Securities Exchange Act of 1934, as amended (Exchange Act), the Sarbanes-Oxley
Act, the Dodd-Frank Wall Street Reform and Protection Act, as well as rules adopted, and to be adopted, by the SEC and Nasdaq. Company's management
and other personnel have devoted and will continue to devote a substantial amount of time to these compliance initiatives. Moreover, to comply with these
rules  and  regulations,  the  Company  has  incurred  and  will  continue  to  incur  legal,  accounting  and  financial  compliance  costs,  and  these  expenses  may
increase even more after it is no longer an "emerging growth company".

In addition, the Company has been and will be required to incur costs and obligations in order to comply with SEC rules that implement Section
404  of  the  Sarbanes-Oxley  Act.  Under  these  rules,  beginning  with  this  Annual  Report,  the  Company  is  required  to  make  a  formal  assessment  of  the
effectiveness  of  the  Company's  internal  control  over  financial  reporting,  and  once  it  ceases  to  be  an  emerging  growth  company,  it  will  be  required  to
include  an  attestation  report  on  internal  control  over  financial  reporting  issued  by  the  Company's  independent  registered  public  accounting  firm.  As
disclosed in the annual report on Form 10-K for the year ended December 31, 2019, the Company identified two material weaknesses in its internal control
over financial reporting. Management identified certain measures necessary to strengthen the internal control over financial reporting and to address the
material weaknesses, and implemented them in the fourth quarter of 2019 and throughout 2020. The Company has remediated the material weaknesses and
management  has  determined  that,  as  of  December 31,  2020,  the  internal  controls  were  designed  and  operating  effectively  and  have  been  operating
effectively for a sufficient period for management to conclude that the material weaknesses have been remediated. These efforts to document, evaluate,
remediate and maintain the Company's internal control over financial reporting, has been and will continue to be both costly and challenging. In this regard,
it will need to continue to dedicate internal resources, engage outside consultants and adopt a detailed work plan to assess and document the adequacy of its
internal control over financial reporting, continue steps to improve control processes as appropriate, validate through testing that controls are designed and
operating effectively, and implement a continuous reporting and improvement process for internal control over financial reporting.

If the Company is not able to comply with the requirements of Section 404 of the Sarbanes-Oxley Act, or if it is unable to maintain proper and
effective internal control over financial reporting, it may not be able to produce timely and accurate financial statements. If that were to happen, the market
price of the Company's stock could decline and it could be subject to sanctions or investigations by the stock exchange on which the common stock is
listed, the SEC or other regulatory authorities.

The Company does not intend to pay dividends on its common stock so any returns will be limited to the value of the stock.

The Company has never declared or paid any cash dividends on its common stock. The Company currently anticipates that it will retain future
earnings for the development, operation and expansion of its business and does not anticipate declaring or paying any cash dividends for the foreseeable
future. Any return to stockholders will therefore be limited to any appreciation in the value of their stock.

Provisions in the Company's restated certificate of incorporation and restated bylaws and Delaware law might discourage, delay or prevent a

change in control of the Company or changes in its management and, therefore, depress the market price of its common stock.

The  Company's  restated  certificate  of  incorporation  and  restated  bylaws  contain  provisions  that  could  depress  the  market  price  of  its  common
stock by acting to discourage, delay or prevent a change in control of the Company or changes in its management that the stockholders of the Company
may deem advantageous. These provisions, among other things:

•
•
•
•

•
•
•
•

establish a classified board of directors so that not all members of the Company's board are elected at one time;
permit only the board of directors to establish the number of directors and fill vacancies on the board;
provide that directors may only be removed “for cause” and only with the approval of two-thirds of the Company's stockholders;
authorize the issuance of “blank check” preferred stock that the board could use to implement a stockholder rights plan (also known as a poison
pill);
eliminate the ability of the stockholders to call special meetings of stockholders;
prohibit stockholder action by written consent, which requires all stockholder actions to be taken at a meeting of the stockholders;
prohibit cumulative voting;
authorize the board of directors to amend the bylaws;

68

•

•

establish advance notice requirements for nominations for election to the Company's board or for proposing matters that can be acted upon by
stockholders at annual stockholder meetings; and
require a super-majority vote of stockholders to amend some provisions described above.

In addition, Section 203 of the General Corporation Law of the State of Delaware (DGCL) prohibits a publicly-held Delaware corporation from
engaging in a business combination with an interested stockholder, generally a person which together with its affiliates owns, or within the last three years
has  owned,  15%  of  Company's  voting  stock,  for  a  period  of  three  years  after  the  date  of  the  transaction  in  which  the  person  became  an  interested
stockholder, unless the business combination is approved in a prescribed manner.

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

The  Company's  amended  and  restated  bylaws  provide  that  the  Court  of  Chancery  of  the  State  of  Delaware  will  be  the  exclusive  forum  for
substantially all disputes between the Company and its stockholders, which could limit stockholders’ ability to obtain a favorable judicial forum for
disputes with the Company or its directors, officers or employees.

The Company's amended and restated bylaws provide that the Court of Chancery of the State of Delaware is the exclusive forum for:

•
•
•

•

any derivative action or proceeding brought on the Company's behalf;
any action asserting a claim of breach of fiduciary duty;
any action asserting a claim against the Company arising under the DGCL, its amended and restated certificate of incorporation or its amended
and restated bylaws; and
any action asserting a claim against the Company that is governed by the internal-affairs doctrine.

This exclusive-forum provision may limit a stockholder’s ability to bring a claim in a judicial forum that it finds favorable for disputes with the
Company or its directors, officers or other employees, which may discourage lawsuits against the Company and its directors, officers and other employees.
Any person or entity purchasing or otherwise acquiring any interest in any of the Company's securities shall be deemed to have notice of and consented to
this provision. If a court were to find this exclusive-forum provision in the Company's amended and restated bylaws to be inapplicable or unenforceable in
an action, the Company may incur additional costs associated with resolving the dispute in other jurisdictions, which could seriously harm its business.
Nothing  in  the  Company's  amended  and  restated  bylaws,  including  the  exclusive-forum  provision,  precludes  stockholders  that  assert  claims  under  the
Securities Act or the Exchange Act from bringing such claims in state or federal court, subject to applicable law.

General Risk Factors

If securities or industry analysts do not continue to publish research or reports, or if they publish adverse or misleading research or reports,

regarding the Company, its business or its market, the stock price and trading volume could decline.

The trading market for the Company's common stock will be influenced by the research and reports that securities or industry analysts publish
about it, its business or the Company's market. If no additional securities or industry analysts commence coverage of the Company, the Company's stock
price could be negatively impacted. If any of the analysts who cover the Company issue adverse or misleading research or reports regarding it, its business
model, intellectual property, stock performance or its market, or if the Company's operating results fail to meet the expectations of analysts, its stock price
would likely decline. If one or more of these analysts cease coverage of the Company or fail to publish reports on it regularly, the Company could lose
visibility in the financial markets, which in turn could cause its stock price or trading volume to decline.

The Company may be subject to securities litigation, which is expensive and could divert management attention.

The market price of the Company's common stock may be volatile and, in the past, companies that have experienced volatility in the market price
of  their  stock  have  been  subject  to  securities  class  action  litigation.  The  Company  may  be  the  target  of  this  type  of  litigation  in  the  future.  Securities
litigation  against  the  Company  could  result  in  substantial  costs  and  divert  management’s  attention  from  other  business  concerns,  which  could  seriously
harm Company's business.

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

The  Company  has  designed  its  disclosure  controls  and  procedures  to  reasonably  assure  that  information  it  must  disclose  in  reports  it  files  or
submits under the Exchange Act is accumulated and communicated to management, and recorded, processed, summarized and reported within the time
periods specified in the rules and forms of the SEC. The Company believes that any

69

disclosure  controls  and  procedures  or  internal  controls  and  procedures,  no  matter  how  well-conceived  and  operated,  can  provide  only  reasonable,  not
absolute, assurance that the objectives of the control system are met.

These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple
error  or  mistake.  Additionally,  controls  can  be  circumvented  by  the  individual  acts  of  some  persons,  by  collusion  of  two  or  more  people  or  by  an
unauthorized override of the controls. Accordingly, because of the inherent limitations in the Company's control system, misstatements due to error or fraud
may occur and not be detected.

70

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

The Company's corporate headquarters are currently located in Princeton, New Jersey, where it leases 12,007 square feet of office space pursuant

to an amended lease agreement that expires on June 30, 2022. In February 2021, the Company entered into a lease agreement for laboratory and office
space in New Jersey for a three-year term beginning on March 1, 2021 and ending on February 29, 2024. Total future minimum lease payments under this
agreement are $0.4 million.

ITEM 3. LEGAL PROCEEDINGS

None.

ITEM 4. MINE SAFETY DISCLOSURES

None.

71

PART II

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES

The Company's common stock has been listed on the NASDAQ Global Select Market under the symbol “OYST” since October 31, 2019. Prior to

this date, there was no public market for the Company's common stock.

Holders of Common Stock

As of January 31, 2021, there were approximately 70 holders of record of the Company's common stock. The approximate number of holders is
based upon the actual number of holders registered in the Company's records at such date and excludes holders in “street name” or persons, partnerships,
associations, corporations, or other entities identified in security positions listings maintained by depository trust companies.

Dividend Policy

The Company has never declared or paid any cash dividends on its common stock and does not anticipate paying cash dividends in the foreseeable

future.

Recent Sales of Unregistered Securities

None.

Purchases of Equity Securities by the Issuer and Affiliated Purchases

None.

72

ITEM 6. SELECTED FINANCIAL DATA

The selected historical financial data below should be read in conjunction with the section titled “Management’s Discussion and Analysis of
Financial Condition and Results of Operations” and the financial statements and related notes included elsewhere in this Annual Report on Form 10-K. The
selected financial data set forth below is derived from the Company's audited financial statements and may not be indicative of future operating results.

Year Ended December 31,

2020

2019

(in thousands, except per share data)

$

$
$

$

$

39,811  $
31,178 
70,989 
(70,989)
469 

(70,520) $
(2.92) $

As of December 31,

2020

2019

(in thousands)

192,585
185,385
197,910
11,251
186,659

$

$

33,628 
13,673 
47,301 
(47,301)
1,590 

(45,711)
(9.97)

139,147 
136,781 
143,209 
5,911 
137,298 

Statements of Operations and Comprehensive Loss Data:
Operating expenses:

Research and development
Selling, general and administrative

Total operating expenses

Loss from operations

Other income, net

Net loss and comprehensive loss

Net loss per share, basic and diluted

Balance Sheet Data:
Cash and cash equivalents
Working capital 
Total assets
Total liabilities
Total stockholders' equity

(1)

(1)

 Working capital is defined as current assets less current liabilities.

73

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

The  following  discussion  and  analysis  of  the  Company's  financial  condition  and  results  of  operations  should  be  read  in  conjunction  with  the
Company's financial statements and related notes appearing elsewhere in this Annual Report on Form 10-K. Some of the information contained in this
discussion and analysis or set forth elsewhere in this Annual Report on Form 10-K, including information with respect to the Company's plans and strategy
for its business, includes forward-looking statements that involve risks and uncertainties. As a result of many factors, including those factors set forth in the
“Risk Factors” section of this Annual Report on Form 10-K, the Company's actual results could differ materially from the results described in or implied,
by these forward-looking statements. Please also see the section of this Annual Report on Form 10-K titled “Special Note Regarding Forward-Looking
Statements.”

The discussion and analysis below has been organized as follows:

•

•

•

•

Executive Summary, including a description of the business and significant events that are important to understanding the results of operations and
financial condition;
Results  of  operations,  including  an  explanation  of  significant  differences  between  the  periods  in  the  specific  line  items  of  the  statements  of
operations;
Financial condition addressing the Company's liquidity position, sources and uses of cash, capital resources and requirements, commitments, and
off-balance sheet arrangements; and
Critical accounting policies which are most important to both the portrayal of the Company's financial condition and results of operations.

Executive Summary

Introduction and Overview

Oyster Point Pharma, Inc. is a clinical stage biopharmaceutical company focused on the discovery, development and commercialization of first-in-
class pharmaceutical therapies to treat ocular surface diseases. The Company's lead product candidate OC-01 (varenicline) nasal spray, a highly selective
nicotinic acetylcholine receptor (nAChR) agonist, is being developed as a nasal spray to treat the signs and symptoms of dry eye disease. Based on OC-01
(varenicline) nasal spray’s clinical trial results and its novel mechanism of action, the Company believes OC-01 (varenicline) nasal spray, if approved by
the FDA, has the potential to become the new standard of care and redefine how dry eye disease is treated for millions of patients.

The Company has no products approved for sale and has not generated revenue since its inception in 2015. The Company expects to finance its
operations  through  private  and  public  equity  or  debt  financing,  collaborative  or  other  arrangements  with  corporate  sources  or  through  other  sources  of
financing.

Since its formation in June 2015, the Company has devoted substantially all of its resources to developing its product candidates. The Company
has incurred significant operating losses to date. The Company’s net losses were $70.5 million and $45.7 million for the year ended December 31, 2020
and 2019, respectively. As of December 31, 2020, the Company had an accumulated deficit of $154.8 million. The Company expects that its operating
expenses will increase as it advances its product candidates through preclinical and clinical development, seeks regulatory approval, and prepares for and, if
approved,  proceeds  to  commercialization;  acquires,  discovers,  validates  and  develops  additional  product  candidates;  obtains,  maintains,  protects  and
enforces its intellectual property portfolio; and hires additional personnel. In addition, the Company has incurred and will continue to incur additional costs
associated with operating as a public company.

The  Company  plans  to  continue  to  use  third  party  service  providers,  including  CROs  and  CMOs,  to  carry  out  its  preclinical  and  clinical

development and to manufacture and supply the materials to be used during the development and commercialization of its product candidates.

74

Recent Events

Submission of the NDA for OC-01 (varenicline) nasal spray to FDA

On December 17, 2020, the Company submitted a 505(b)(2) NDA to the FDA for OC-01 (varenicline) nasal spray for the treatment of signs and
symptoms of dry eye disease. The MYSTIC, ONSET-1 and ONSET-2 clinical trials showed statistically significant improvements in Schirmer’s Score (an
objective, reproducible, and quantifiable measure of natural tear film production), as compared to control, which was the primary endpoint in all studies.
Key secondary endpoints in ONSET-1 and ONSET-2 included change from baseline in symptoms as assessed by eye dryness score. In both of these pivotal
studies, there was statistically or nominally statistically significant improvement in symptom scores at Day 28, and in ONSET-2 as early as Day 14, as
compared to control. All doses studied in the clinical trial program were well-tolerated with no serious drug related adverse events.

Submission of the Phase 2 clinical trial protocol for Neurotrophic Keratopathy (NK) to the FDA

On November 30, 2020, the Company submitted to the FDA a protocol to initiate a clinical study in adult patients with NK, a degenerative disease
characterized  by  decreased  corneal  sensitivity  and  poor  corneal  healing.  The  submission  was  made  to  the  Company’s  IND  application  for  OC-01
(varenicline)  nasal  spray  in  dry  eye  disease.  NK  is  the  second  of  a  number  of  important  potential  indications  the  Company  is  evaluating  for  OC-01
(varenicline) nasal spray, illustrating the Company's commitment to treating unmet needs related to ocular surface diseases. Enrollment of the first patient
in the OLYMPIA Phase 2 study in NK is planned for the first half of 2021.

Entry into $100 million At-the-Market Sales Agreement (ATM) with Cowen and Company, LLC

On November 5, 2020, the Company entered into an at-the-market sales agreement (or ATM) with Cowen and Company, LLC, pursuant to which
the Company may offer and sell shares of the Company's common stock having an aggregate offering price of up to $100 million. The ATM was entered
into by the Company concurrently with a registration statement on Form S-3. Under the registration statement, the Company may offer and sell, in one or
more offerings, up to an aggregate of $300 million of any combination of securities registered thereunder, consisting of shares of common and preferred
stock, debt securities and warrants.

The Impact of the SARS-CoV-2 Virus Pandemic

In March 2020, the World Health Organization declared the SARS-CoV-2 virus outbreak to be a pandemic. Also, in March of 2020, due to the
SARS-CoV-2 virus pandemic, the Company experienced an impact at select clinical trial sites where ophthalmology practices were closed, or subjects were
unable to attend visits, or where clinical trial sites did not feel comfortable putting their staff or subjects into a Controlled Adverse Environment (CAE ),
which  limited  the  Company's  ability  to  assess  the  related  secondary  endpoint  in  its  ONSET-2  study  for  those  subjects.  The  Company  then  conducted  a
further post-hoc analysis on the data, which led to the discovery of additional treatment benefits in the 1.2 mg/ml dose group that were not captured with
the statistical method used for analysis of the secondary endpoint.

®

During the year ended December 31, 2020, financial results of the Company were not significantly affected by the SARS-CoV-2 virus pandemic.
However,  the  extent  to  which  the  SARS-CoV-2  virus  outbreak  affects  the  Company’s  future  financial  results  and  operations  will  depend  on  future
developments which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the outbreak,
and current or future domestic and international actions to contain it and treat it. The Company continues to evaluate the impact of the SARS-CoV-2 virus
pandemic on its trials, expected timelines and costs, as well as potential supply-chain challenges as it prepares itself for commercialization of the OC-01
(varenicline) nasal spray candidate and as it continues to learn more about the impact of the SARS-CoV-2 virus pandemic on the industry.

The  Company  continues  to  evaluate  and  develop  pipeline  candidates  for  the  potential  treatment  of  various  medical  indications.  The  ongoing
SARS-CoV-2 virus pandemic may impact access to supplies necessary to conduct preclinical studies, cause delay to the timelines to initiate or complete in
vitro  or  in vivo  animal  studies,  or  indirectly  impact  the  operation  of  contract  organizations  that  are  necessary  for  the  Company  to  advance  preclinical
projects. If the SARS-CoV-2 virus pandemic continues and persists for an extended period of time, the Company could experience significant disruptions to
its clinical development timelines, which could adversely affect its business, financial condition and results of operations.

The ultimate impact of the SARS-CoV-2 virus pandemic or a similar health epidemic is highly uncertain and subject to change. The Company has

taken a variety of measures in an effort to ensure the availability and functioning of the Company's

75

critical  infrastructure  and  to  promote  the  safety  and  security  of  its  employees.  These  measures  include  requiring  remote  working  arrangements  for
employees,  which  will  continue  through  at  least  the  second  quarter  of  2021  and  investing  in  personal  protective  equipment  for  the  future  return  to  the
office. In addition, Company management is continuously evaluating and developing an implementation plan for employees’ safe return to the office once
that option becomes feasible. The Company will continue to actively monitor the evolving situation related to the SARS-CoV-2 virus pandemic and may
take further actions that alter its operations, including those that may be required by federal, state or local authorities, or that the Company determines are in
the best interests of its employees, partners and other third-parties with whom the Company does business. At this point, the full extent to which the SARS-
CoV-2 virus pandemic may affect the Company’s business, operations, preclinical and clinical development and commercialization timelines and plans,
including the resulting impact on its expenditures and capital needs, remains uncertain.

For further discussion of the risks that the Company faces as a result of the SARS-CoV-2 virus pandemic refer to Part II, Item 1A, Risk Factors, of

this Annual Report on Form 10-K.

Components of Operating Results

Revenue

The Company did not generate any revenue from product sales in 2020 or 2019.

Operating Expenses

Research and Development Expenses

The Company’s research and development expenses consist of expenses incurred in connection with the development of its product candidates.

These expenses consist primarily of:

fees paid to third parties to conduct certain research and development activities on the Company’s behalf and consulting costs;
certain  payroll-related  expenses,  including  salaries  and  bonuses,  employee  benefit  costs  and  stock-based  compensation  expense  for  employees

•
•
dedicated to the Company’s research and product development (payroll-related expense);
•
candidates under development;
•
•

costs for laboratory supplies, product acquisition and license costs; and
costs related to regulatory compliance requirements.

costs  related  to  acquiring  and  manufacturing  clinical  trial  materials  and  costs  for  manufacturing  of  pre-approval  inventory  of  the  product

The Company expenses both internal and external research and development expenses as they are incurred.

The Company does not allocate its costs by product candidate, as a significant amount of research and development expenses includes internal
costs,  such  as  payroll  and  other  personnel  expenses,  laboratory  supplies,  and  external  costs,  such  as  fees  paid  to  third  parties  to  conduct  research  and
development  activities  on  the  Company's  behalf.  Several  of  the  Company's  departments  support  multiple  product  candidate  research  and  development
programs,  and  therefore  the  costs  cannot  be  allocated  to  a  particular  product  candidate  or  development  program.  The  Company  tracks  its  research  and
development expenses by type of activity: clinical and preclinical, chemistry, manufacturing and controls (CMC), and other costs.

The Company is focusing substantially all of its resources on the development of its product candidates, particularly OC-01  (varenicline)  nasal
spray. The Company expects its research and development expenses to increase for at least the next few years, as it seeks to initiate additional clinical trials
for  its  product  candidates,  complete  its  clinical  programs,  and  prepare  for  the  potential  regulatory  approval  of  these  product  candidates.  Predicting  the
timing or cost to complete the Company’s clinical programs or validation of its commercial manufacturing and supply processes is difficult and delays may
occur because of many factors, including factors outside of the Company’s control. For example, if the FDA or other regulatory authorities were to require
the Company to conduct clinical trials beyond those that it currently anticipates, the Company could be required to expend significant additional financial
resources and time on the completion of clinical development. Furthermore, the Company is unable to predict when or if its product candidates will receive
regulatory approval with any certainty.

76

Selling, General and Administrative Expenses

Selling, general and administrative expenses consist primarily of the following:

•
•
•
•
•
•

certain payroll-related expenses, including salaries, bonuses, employee benefits and stock-based compensation expense (payroll-related expense);
professional fees for legal, consulting, accounting and tax services, as well as insurance expense;
commercial planning expenses, marketing and promotional expense;
rent, office equipment, and utilities;
information technology costs; and
and other general operating expenses not otherwise classified as research and development expenses.

The Company anticipates that its selling, general and administrative expenses will increase as a result of increased personnel costs, commercial
planning expenses, expanded infrastructure and higher consulting, legal and accounting services costs associated with complying with the applicable stock
exchange and SEC requirements, investor relations costs and director and officer insurance premiums associated with being a public company.

Other Income, Net

Other income, net consists primarily of interest income earned on money market funds, which are included in cash and cash equivalents on the

Company's balance sheets.

Results of Operations

Comparison of the Years Ended December 31, 2020 and 2019

The following table summarizes the Company's results of operations for the periods indicated (in thousands, except percentages):

Research and development:
Clinical, preclinical
Chemistry, manufacturing and controls (CMC)
Other

Total research and development
Selling, general and administrative
Loss from operations
Other income, net

Net loss

Research and Development Expenses

Year Ended December 31,
2019

2020

$ Change

% Change

$

$

12,265  $
19,476 
8,070 
39,811 
31,178 
(70,989)
469 
(70,520) $

13,550  $
13,145 
6,933 
33,628 
13,673 
(47,301)
1,590 
(45,711) $

(1,285)
6,331 
1,137 
6,183 
17,505 
(23,688)
(1,121)
(24,809)

(9)%
48 %
16 %
18 %
128 %
50 %
(71)%
54 %

Research  and  development  expenses  increased  by  $6.2  million  during  the  year  ended  December  31,  2020  compared  to  the  year  ended
December 31, 2019. The Company's clinical, preclinical expense was $1.3 million lower in 2020 primarily due to the completion of the ONSET-2 Phase 3
clinical trial in May 2020. The Company incurred higher CMC expense in the amount of $6.3 million primarily due to the continued advancement of OC-
01  (varenicline)  nasal  spray,  as  well  as  higher  employee  headcount,  which  resulted  in  an  increase  in  payroll-related  expenses.  Other  research  and
development  expense  increased  by  $1.1  million.  The  increase  was  due  to  higher  costs  primarily  related  to  data  management  and  regulatory  costs  in
connection with the advancement of the OC-01 (varenicline) nasal spray and NDA submission in the amount of $3.2 million, as well as a $2.9 million fee
paid to the FDA in connection with the NDA submission in December of 2020. This increase was partially offset by the $5 million license payment to
Pfizer in 2019, as further described in Note 9, Commitments and Contingencies.

77

Selling, General and Administrative Expenses

Selling, general and administrative expenses increased by $17.5 million during the year ended December 31, 2020 compared to the year ended
December 31, 2019. The increase was primarily driven by additional payroll-related expenses of $9.0 million due to an increase in headcount, higher other
general and administrative expenses of $5.5 million due to expansion of the Company's organization, as well as additional costs incurred by the Company
due  to  operating  as  a  publicly  traded  company.  The  Company  incurred  higher  commercial  planning  expenses  of  $3.1 million  in  anticipation  of  a  U.S.
launch of OC-01 (varenicline) nasal spray, if approved by the FDA, in the fourth quarter of 2021.

Other Income, Net

Other income, net decreased by $1.1 million during the year ended December 31, 2020 compared to the year ended December 31, 2019, primarily

due to a lower rate of return on money market funds earned during the period.

Liquidity and Capital Resources

Sources of Liquidity

As of December 31, 2020 and December 31, 2019, the Company had cash and cash equivalents of $192.6 million and $139.1 million, respectively.

On November 5, 2020, the Company entered into an at-the-market sales agreement (or ATM) with Cowen and Company, LLC, pursuant to which
the Company may offer and sell shares of the Company's common stock having an aggregate offering price of up to $100 million. The ATM was entered
into by the Company concurrently with a registration statement on Form S-3. Under the registration statement, the Company may offer and sell, in one or
more offerings, up to an aggregate of $300 million of any combination of securities registered thereunder, consisting of shares of common and preferred
stock, debt securities and warrants.

On May 19, 2020, the Company completed a follow-on public offering selling 4,312,500 shares of common stock at a price to the public of $28.00

per share. The net proceeds from the offering were $112.6 million.

Future Funding Requirements

Based  on  the  current  business  plan,  management  believes  that  its  available  cash  and  cash  equivalents  will  be  sufficient  to  fund  the  Company's

planned operations for at least 12 months from the filing date of this Annual Report on Form 10-K.

On December 17, 2020, the Company submitted a 505(b)(2) NDA to the FDA for its first lead product candidate, OC-01 (varenicline) nasal spray
for the treatment of signs and symptoms of dry eye disease. The Company expects to incur sales and marketing expenses with the commercialization of
OC-01 (varenicline) nasal spray, if approved for sale, as well as increased research and development expenses as it develops additional product candidates.
Since inception, the Company has incurred recurring losses and negative cash flows from operations. The Company generated net losses of $70.5 million
and $45.7 million for the years ended December 31, 2020 and 2019, respectively, and had an accumulated deficit of 154.8 million as of December 31,
2020. The Company has historically financed its operations primarily through the sale and issuance of its securities. In addition, the Company has incurred
and  will  continue  to  incur  additional  costs  associated  with  operating  as  a  public  company.  The  Company  does  not  expect  to  generate  any  meaningful
revenue  unless  and  until  it  obtains  regulatory  approval  of  and  commercializes  any  of  its  product  candidates  or  decides  to  enter  into  collaborative
agreements  with  third  parties.  The  Company  is  subject  to  all  of  the  risks  typically  related  to  the  development  of  new  product  candidates,  and  it  may
encounter  unforeseen  expenses,  difficulties,  complications,  delays  and  other  unknown  factors  that  may  adversely  affect  its  business.  The  Company  will
continue to require additional capital to continue developing its product candidates and fund operations for the foreseeable future. The Company may seek
to raise capital through private or public equity or debt financings, collaborative or other arrangement with corporate sources, or through other sources of
financing.  The  Company  anticipates  that  it  will  need  to  raise  substantial  additional  capital,  the  requirements  for  which  will  depend  on  many  factors,
including:

•

•

•

the scope, timing, rate of progress and costs of the Company's drug discovery efforts, preclinical development activities, laboratory testing and
clinical trials for the Company's product candidates;

the number and scope of clinical programs the Company decides to pursue;

the cost, timing and outcome of preparing for and undergoing regulatory review of the Company's product candidates;

78

•

•

•

•

•

•

•

•

•

the scope and costs of development and commercial manufacturing activities;

the cost and timing associated with commercializing of the Company's product candidates, if they receive marketing approval;

the extent to which the Company acquires or in-licenses other product candidates and technologies;

the  costs  of  preparing,  filing  and  prosecuting  patent  applications,  maintaining  and  enforcing  the  Company's  intellectual  property  rights  and
defending intellectual property-related claims;

the Company's ability to establish and maintain collaborations on favorable terms, if at all;

its efforts to enhance operational systems and the Company's ability to attract, hire and retain qualified personnel, including personnel to support
the development of the Company's product candidates and, ultimately, the sale of the Company's products, following FDA approval;

the Company's implementation of operational, financial and management systems; and

any  current  or  future  potential  effects  of  the  SARS-CoV-2  virus  pandemic  on  the  Company's  business,  operations,  preclinical  and  clinical
development and commercialization timelines and plans; and

the costs associated with being a public company.

A change in the outcome of any of these or other variables with respect to the development of any of the Company's product candidates could

significantly change the costs and timing associated with the development of that product candidate.

Furthermore, the Company's operating plans may change in the future, and it will continue to require additional capital to meet operational needs
and capital requirements associated with such operating plans. If additional funds are raised by issuing equity securities, the Company's stockholders may
experience dilution. Any future debt financing into which the Company might enter may impose upon it additional covenants that restrict the Company's
operations, including limitations on its ability to incur liens or additional debt, pay dividends, repurchase its common stock, make certain investments or
engage  in  certain  merger,  consolidation  or  asset  sale  transactions.  Any  debt  financing  or  additional  equity  that  it  raises  may  contain  terms  that  are  not
favorable to the Company or its stockholders.

Adequate funding may not be available to the Company on acceptable terms or at all, and any uncertainty and volatility in capital markets caused
by the SARS-CoV-2 virus pandemic may negatively impact the availability and cost of capital. The Company's failure to raise capital as and when needed
could have a negative impact on its financial condition and ability to pursue its business strategies. If the Company is unable to raise additional funds when
needed,  it  may  be  required  to  delay,  reduce,  or  terminate  some  or  all  of  its  development  programs  and  clinical  trials  or  may  also  be  required  to  sell  or
license to others rights to its product candidates in certain territories or indications that it would prefer to develop and commercialize itself. If the Company
is required to enter into collaborations and other arrangements to supplement its funds, it may have to give up certain rights that limit its ability to develop
and commercialize the product candidates or may have other terms that are not favorable to the Company or its stockholders, which could materially affect
its  business  and  financial  condition.  See  the  section  of  this  Annual  Report  on  Form  10-K  titled  “Risk  Factors”  for  additional  risks  associated  with  the
Company's substantial capital requirements.

Cash Flow Discussion

The following table sets forth the primary sources and uses of cash, cash equivalents, and restricted cash for each of the periods presented below:

79

Net cash (used in) provided by:

Operating activities
Investing activities
Financing activities

Net increase in cash, cash equivalents and restricted cash

Cash Flows Used in Operating Activities

Year Ended
December 31,

2020

2019

$ Change

$

$

(58,399) $
(700)
112,547 
53,448  $

(40,815) $
(200)
174,985 
133,970  $

(17,584)
(500)
(62,438)
(80,522)

Net cash used in operating activities increased by $17.6 million for the year ended December 31, 2020 compared to the year ended December 31,
2019, due to higher net loss adjusted for non-cash items, partially offset by an increase in working capital of $3.2 million driven primarily by the timing of
payments  to  the  Company's  service  providers.  The  Company's  higher  net  loss  was  driven  by  the  continued  development  of  the  Company's  product
candidates, as well as costs incurred in connection with the NDA submission for OC-01 (varenicline) nasal spray in December 2020.

Cash Flows Used in Investing Activities

Net cash used in investing activities increased by $0.5 million for the year ended December 31, 2020 compared to the year ended December 31,

2019, primarily related to payments for equipment to be used in the manufacturing of OC-01 (varenicline) nasal spray.

Cash Flows Provided by Financing Activities

Net  cash  provided  by  financing  activities  decreased  by  $62.4  million  for  the  year  ended  December  31,  2020  compared  to  the  year  ended
December  31,  2019.  The  decrease  was  primarily  due  to  the  lower  net  proceeds  generated  from  the  Company's  follow-on  equity  offering  in  May  2020
compared to the net proceeds received from the Company's IPO in November 2019 and from the issuance of redeemable preferred stock in February and
April 2019.

Contractual Obligations and Commitments

The following table summarizes the Company's contractual obligations as of December 31, 2020 (in thousands):

Operating lease obligations 
(2)
Finance lease obligations 

(1)

Less than 1 year

Payments Due by Period
1 to 3 years

$
$

432 
18 

$
$

255 
20 

$
$

Total

687 
38 

___________________
(1)

 The Company leases office facilities in Princeton, New Jersey under two non-cancellable operating leases with an expiration date July 31, 2022. The

minimum lease payments above do not include any related common area maintenance charges or real estate taxes.

(2)

 The Company leases certain office equipment under finance leases with expiration dates in August 2022 and August 2023.

In February 2021, the Company entered into a lease agreement for laboratory and office space in New Jersey for a three-year term beginning on

March 1, 2021 and ending on February 29, 2024. Total future minimum lease payments under this agreement are $0.4 million.

In  October  2019,  the  Company  entered  into  a  non-exclusive  patent  license  agreement  with  Pfizer  (License  Agreement),  which  granted  the
Company non-exclusive rights under Pfizer’s patent rights covering varenicline tartrate to develop, manufacture, and commercialize the Company's OC-01
(varenicline) nasal spray product candidate. Under the terms of the

80

License Agreement, the Company made an upfront payment to Pfizer of $5.0 million. If the Company successfully commercializes OC-01 (varenicline)
nasal spray, it may be required to pay a single milestone payment in low double-digit millions and tiered royalties on net sales of OC-01 (varenicline) nasal
spray at percentages ranging from the mid-single digits to the mid-teens. The royalty obligation to Pfizer will commence upon first commercial sale of OC-
01 (varenicline) nasal spray and will expire upon the later of (a) the expiration of all regulatory or data exclusivity granted to Pfizer in connection with
varenicline in the United States; and (b) the expiration or abandonment of the last valid claims of the licensed patents. These commitments are not included
in the table above due to uncertainty of timing of any such payments.

Critical Accounting Policies, Significant Judgments and Use of Estimates

The  Company's  financial  statements  have  been  prepared  in  accordance  with  U.S.  generally  accepted  accounting  principles,  or  GAAP.  The
preparation of these financial statements requires the application of appropriate technical accounting rules and guidance as well as the use of estimates and
assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements
and the reported expenses incurred during the reporting periods. These estimates are based on the Company's historical experience and on various other
factors that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets
and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.
The Company's significant accounting policies are summarized in Item 15 — Note 1, Nature of Business, Basis of Presentation and Significant Accounting
Policies, to the Financial Statements. The Company identifies its most critical accounting policies as those that are the most pervasive and important to the
portrayal  of  the  Company's  financial  position  and  results  of  operations,  and  that  require  the  most  difficult,  subjective  and/or  complex  judgments  by
management  regarding  estimates  about  matters  that  are  inherently  uncertain.  The  future  effects  of  the  SARS-CoV-2 virus  pandemic  on  the  Company's
results of operations, cash flows, and financial position are unclear, however the Company believes it has used reasonable estimates and assumptions in
preparing the interim condensed financial statements. The Company's critical accounting policies include stock-based compensation, accrued research and
development expense, and income taxes.

Stock-Based Compensation

Prior to the IPO, the fair value of the Company’s common stock underlying the stock options was determined by the BOD with assistance from
management and, in part, on input from an independent third-party valuation firm. The BOD determined the fair value of common stock by considering a
number  of  objective  and  subjective  factors,  including  valuations  of  comparable  companies,  sales  of  convertible  preferred  stock,  operating  and  financial
performance, the lack of liquidity of the Company’s common stock and the general and industry-specific economic outlook. Subsequent to the IPO, the fair
value of the Company’s common stock is based on the closing quoted market price of its common stock as reported by the NASDAQ Global Select Market
on the date of grant.

In  determining  fair  value  of  the  stock  options  granted,  the  Company  uses  the  Black-Scholes  model,  which  requires  the  input  of  several
assumptions. These assumptions include: estimating the length of time employees will retain their vested stock options before exercising them (expected
term),  the  estimated  volatility  of  the  Company’s  common  stock  price  over  the  expected  term  (expected  volatility),  risk-free  interest  rate  and  expected
dividend rate. Changes in the following assumptions can materially affect the estimate of fair value and ultimately how much stock-based compensation
expense is recognized.

Expected term. The expected term is calculated using the simplified method which is used when there is insufficient historical data about exercise
patterns and post-vesting employment termination behavior. The simplified method is based on the mid-point between the vesting date and the end of the
contractual term.

Expected volatility.  As  the  Company  has  a  limited  trading  history  of  its  common  stock,  the  expected  volatility  is  estimated  based  on  the  third
quartile of the range of the observed volatilities for comparable publicly traded biotechnology and pharmaceutical related companies over a period equal to
the expected term of the stock option grants. The comparable companies are chosen based on industry, stage of development, size and financial leverage of
potential comparable companies.

Risk-free  interest  rate.  The  risk-free  interest  rate  is  based  on  the  implied  yield  currently  available  on  U.S.  Treasury  zero-coupon  issues  with  a

remaining term equivalent to the expected term of the stock award.

Expected dividend rate. The Company has not paid and does not anticipate paying any dividends in the near future. Accordingly, the Company has

estimated the dividend yield to be zero.

81

Accrued Research and Development Expense

The Company is a party to various agreements with CMOs and CROs. Research and development accruals are estimated based on the level of
services  performed,  progress  of  the  studies,  including  the  phase  or  completion  of  events,  and  contracted  costs.  The  estimated  costs  of  research  and
development provided, but not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or
the level of effort varies from the original estimates, the Company will adjust the accrual accordingly. Payments made to CMOs and CROs under these
arrangements in advance of the performance of the related services are recorded as prepaid expenses and other current assets until the services are rendered.
Actual results could differ from estimates.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, using the asset and liability method whereby deferred tax asset and liability
amounts are determined based on the differences between the financial reporting and tax bases of assets and liabilities. The differences are measured using
the enacted tax rates and laws that are in effect for the year in which they are expected to affect taxable income. Valuation allowances are established where
necessary to reduce deferred tax assets to the amounts expected to be realized.

The Company assesses all material positions taken in any income tax return, including all significant uncertain positions, in all tax years that are
still  subject  to  assessment  or  challenge  by  relevant  taxing  authorities.  Assessing  an  uncertain  tax  position  begins  with  the  initial  determination  that  the
position meets the more-likely-than-not threshold and is measured at the largest amount of benefit that is greater than fifty percent likely of being realized
upon ultimate settlement.

As  of  each  balance  sheet  date,  unresolved  uncertain  tax  positions  must  be  reassessed,  and  the  Company  will  determine  whether  the  factors
underlying the more-likely-than-not threshold assertion have changed and the amount of the recognized tax benefit is still appropriate. The recognition and
measurement of tax benefits requires significant judgment. Judgments concerning the recognition and measurement of a tax benefit might change as new
information becomes available. The Company's policy is to recognize interest and penalties related to the underpayment of income taxes as a component of
income tax expense or benefit. To date, there have been no interest or penalties charged in relation to the unrecognized tax benefits.

Off-Balance Sheet Arrangements

Since the Company's inception, the Company has not engaged in any off-balance sheet arrangements, as defined in the rules and regulations of the

SEC.

JOBS Act Accounting Election

The Jumpstart Our Business Startups Act of 2012 (JOBS Act) permits an “emerging growth company” such as Oyster Point Pharma, Inc. to take
advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies. However, the Company has
chosen to irrevocably “opt out” of such extended transition period, and as a result, it will comply with new or revised accounting standards on the relevant
dates on which adoption of such standards is required for non-emerging growth companies. The Company intends to rely on other exemptions provided by
the JOBS Act, including without limitation, not being required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley
Act.

The Company will remain an emerging growth company until the earliest to occur of: (1) the last day of its first fiscal year in which it has total
annual revenues of more than $1.07 billion; (2) the date it qualifies as a “large accelerated filer,” with at least $700.0 million of equity securities held by
non-affiliates; (3) the date on which it has issued more than $1.0 billion in non-convertible debt securities during the prior three-year period; and (4) the last
day of the fiscal year ending after the fifth anniversary of its initial public offering.

Recent Accounting Pronouncements

For  a  summary  of  recently  issued  accounting  guidance  applicable  to  the  Company,  see  Item  15  —  Note  1,  Nature  of  Business,  Basis  of

Presentation and Significant Accounting Policies, to the Financial Statements.

82

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Interest Rate Sensitivity

The  market  risk  inherent  in  the  Company's  financial  instruments  and  in  its  financial  position  represents  the  potential  loss  arising  from  adverse
changes in interest rates or exchange rates. As of December 31, 2020, the Company had cash equivalents of $192.6 million, consisting of interest-bearing
money  market  funds  for  which  the  fair  value  would  be  affected  by  changes  in  the  general  level  of  U.S.  interest  rates.  However,  due  to  the  short-term
maturities and the low-risk profile of the Company's cash equivalents, an immediate 10% relative change in interest rates would not have a material effect
on the fair value of our cash equivalents or on the Company's future interest income.

The Company does not believe that inflation, interest rate changes or foreign currency exchange rate fluctuations have had a significant impact on

its results of operations for any periods presented herein.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The information required by this item may be found in Part IV, Item 15 of this Form 10-K.

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

None.

ITEM 9A. CONTROLS AND PROCEDURES

Conclusions Regarding the Effectiveness of Disclosure Controls and Procedures

As of December 31, 2020, management, with the participation of the Chief Executive Officer and Chief Financial Officer, performed an

evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-
15(e) of the Exchange Act. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure
controls and procedures were effective as of the end of the period covered by this Annual Report on Form 10-K.

Remediation of Material Weaknesses as disclosed in the Form 10-K for the year ended December 31, 2019

As disclosed in the annual report on Form 10-K for the year ended December 31, 2019, the Company identified two material weaknesses in its

internal control over financial reporting.

The first material weakness identified was that the Company did not design or maintain an effective control environment commensurate with the
financial reporting requirements. Specifically, the Company lacked a sufficient number of professionals with an appropriate level of accounting knowledge,
training and experience to appropriately analyze, record and disclose accounting matters timely and accurately. This material weakness contributed to an
additional material weakness in that the Company did not design and maintain formal accounting policies, procedures and controls to achieve complete,
accurate  and  timely  financial  accounting,  reporting  and  disclosures,  including  controls  over  the  preparation  and  review  of  account  reconciliations  and
journal entries.

Management identified the people and processes necessary to strengthen the internal control over financial reporting and to address the material
weaknesses. The Company began implementing certain of these measures in the fourth quarter of 2019 and continued to develop remediation plans and
implemented additional measures throughout 2020. The Company has remediated the material weaknesses through the following actions:

• Hired additional accounting and finance personnel with an appropriate level of accounting knowledge and experience to ensure proper analysis,

recording and disclosure of accounting matters in an accurate and timely manner;

Evaluated and designed controls to address the preparation and review of account reconciliations and journal entries;

•
• Designed and implemented month-end processes, accounting policies, procedures, and controls to assist in the preparation and review of complete,

accurate and timely financial accounting, reporting and disclosures; and
Implemented and adopted formal accounting policies and procedures.

•

83

Management has completed its design, testing and evaluation of the enhanced and newly implemented internal controls and determined that as of
December 31, 2020, the controls were designed and operating effectively and have been operating effectively for a sufficient period for management to
conclude that the material weaknesses have been remediated.

Changes in Internal Control over Financial Reporting

Other than the actions taken to improve the Company’s internal control over financial reporting as summarized above, there have been no changes
in  the  internal  control  over  financial  reporting  during  the  quarter  ended  December  31,  2020  that  have  materially  affected,  or  are  reasonably  likely  to
materially affect, the Company’s internal control over financial reporting.

Limitations on Effectiveness of Controls

Management recognizes that a control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance
that the objectives of the control system 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.  Because  of  the  inherent  limitations  in  all  control  systems,  no  evaluation  of  controls  can
provide absolute assurance that all control issues and instances of fraud or error, if any, have been detected. These inherent limitations include the realities
that judgments in decision making can be faulty, and that breakdowns can occur. The design of any system of controls also is based in part upon certain
assumptions  about  the  likelihood  of  future  events,  and  there  can  be  no  assurance  that  any  design  will  succeed  in  achieving  its  stated  goals  under  all
potential  future  conditions;  over  time,  controls  may  become  inadequate  because  of  changes  in  conditions,  or  the  degree  of  compliance  with  policies  or
procedures may deteriorate. Because of its inherent limitations, misstatements due to error or fraud may occur and not be detected.

Management’s Report on Internal Control over Financial Reporting

The  Company's  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting,  as  such  term  is
defined  in  Exchange  Act  Rule  13a-15(f).  Under  the  supervision  and  with  the  participation  of  the  Company's  management,  with  the  participation  of  the
Chief  Executive  Officer  and  Chief  Financial  Officer,  the  Company  conducted  an  evaluation  of  the  effectiveness  of  its  internal  control  over  financial
reporting as of December 31, 2020 based on the framework in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring
Organizations  of  the  Treadway  Commission.  Based  on  that  evaluation  under  the  framework  in  Internal  Control  —  Integrated  Framework  (2013),  the
Company's management concluded that its internal control over financial reporting was effective as of December 31, 2020.

ITEM 9B. OTHER INFORMATION

None.

84

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The information required by this item will be contained in the Company's definitive proxy statement to be filed with the SEC in connection with
the Annual Meeting of Stockholders within 120 days after December 31, 2020 (the Proxy Statement), and is incorporated in this Annual Report on Form
10-K by reference.

ITEM 11. EXECUTIVE COMPENSATION

The information required by this item will be contained in the Proxy Statement and is incorporated in this Annual Report on Form 10-K by

reference.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDERS
MATTERS

The information required by this item will be contained in the Proxy Statement and is incorporated in this Annual Report on Form 10-K by

reference.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required by this item will be contained in the Proxy Statement and is incorporated in this Annual Report on Form 10-K by

reference.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item will be contained in the Proxy Statement and is incorporated in this Annual Report on Form 10-K by

reference.

85

PART IV

Item 15. FINANCIAL STATEMENTS, SCHEDULES, EXHIBITS

(a)    (1)     Financial Statements

Report of Independent Register Public Accounting Firm
Balance Sheets
Statements of Operations and Comprehensive Loss
Statements of Redeemable Convertible Preferred Stock and Stockholders' Equity (Deficit)
Statements of Cash Flows
Notes to Financial Statements

(2)     Financial Statement Schedules

All  financial  statement  schedules  are  omitted  because  they  are  not  applicable  or  the  amounts  are  immaterial  or  the  required  information  is

presented in the financial statements and notes thereto.

(3)     Exhibits: see Exhibit Index submitted as a separate section of this report

(b)     Exhibits

See Exhibit Index submitted as a separate section of this report

(c )    Not applicable

86

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Oyster Point Pharma, Inc.

Opinion on the Financial Statements

We  have  audited  the  accompanying  balance  sheets  of  Oyster  Point  Pharma,  Inc.  (the  “Company”)  as  of  December  31,  2020  and  2019,  and  the  related
statements  of  operations  and  comprehensive  loss,  of  redeemable  convertible  preferred  stock  and  stockholders'  equity  (deficit)  and  of  cash  flows  for  the
years then ended, including 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, 2020 and 2019, and the results of its operations and its cash flows for the
years then ended in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

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

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

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

/s/ PricewaterhouseCoopers LLP
Florham Park, New Jersey
February 18, 2021

We have served as the Company’s auditor since 2017.

87

OYSTER POINT PHARMA, INC.
BALANCE SHEETS
(in thousands, except share and per share amounts)

ASSETS

Current Assets
Cash and cash equivalents
Prepaid expenses and other current assets
Total current assets

Property and equipment, net
Restricted cash
Right-of-use assets, net
Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
Accounts payable
Accrued expenses and other current liabilities
Lease liabilities
Total current liabilities
Lease liabilities, non-current
Total Liabilities
Commitments and Contingencies (Note 9)
Stockholders’ Equity
Preferred stock, $0.001 par value per share; 5,000,000 shares authorized; none outstanding
Common stock, $0.001 par value per share; 1,000,000,000 shares authorized, 25,890,490 and 21,366,950 shares
issued and outstanding at December 31, 2020 and December 31, 2019, respectively
Additional paid-in capital
Accumulated deficit
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity

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

December 31,
2020

December 31,
2019

$

$

$

$

192,585  $
3,782 
196,367 
804 
61 
678 
197,910  $

2,279  $
8,285 
418 
10,982 
269 
11,251 

139,147 
3,033 
142,180 
181 
51 
797 
143,209 

507 
4,596 
296 
5,399 
512 
5,911 

— 

— 

26 
341,384 
(154,751)
186,659 
197,910  $

21 
221,508 
(84,231)
137,298 
143,209 

88

OYSTER POINT PHARMA, INC.

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

(in thousands, except share and per share amounts)

Operating expenses:
Research and development
Selling, general and administrative
Total operating expenses

Loss from operations
Other income, net

Net loss and comprehensive loss

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

Year Ended December 31,

2020

2019

$

$

$

39,811  $
31,178 
70,989 
(70,989)
469 
(70,520) $

(2.92) $

33,628 
13,673 
47,301 
(47,301)
1,590 
(45,711)

(9.97)

24,128,603 

4,585,146 

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

89

OYSTER POINT PHARMA, INC.
STATEMENTS OF REDEEMABLE CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT)
(in thousands, except share amounts)

Redeemable Convertible
Preferred Stock

Common Stock

Shares

Amount

Shares

Amount

Additional
Paid-In
Capital

Accumulated
Deficit

Total
Stockholders’
Equity

Balance at January 1, 2019
Net loss
Issuance of Series B redeemable
convertible preferred stock, net of
issuance costs of $146
Issuance of common stock upon initial
public offering, net of issuance cost of
$9,898
Conversion of redeemable convertible
preferred stock into common stock upon
initial public offering
Issuance of common stock upon exercise
of stock options
Stock-based compensation
Balance at December 31, 2019
Net loss
Issuance of common stock upon follow-
on equity offering, net of issuance costs of
$8,125
Issuance of common stock upon exercise
of stock options
Issuance of common stock upon vesting
of restricted stock units (RSUs)
Stock-based compensation expense

Balance at December 31, 2020

7,611,691  $

— 

43,001 
— 

6,581,590  $

92,852 

1,411,966  $

— 

— 

— 

— 

5,750,000 

(14,193,281)

(135,853)

14,193,281 

— 
—  $
— 

— 

— 

— 

—  $

— 
— 
— 

— 

— 

— 

— 

11,703 

—  $

21,366,950 
— 

4,312,500 

175,030 

36,010 

25,890,490  $

1  $
— 

276  $
— 

(38,520) $
(45,711)

(38,243)
(45,711)

— 

6 

14 

— 
—  $
21 
— 

5 

— 

— 

82,096 

135,839 

31 
3,266  $

221,508 
— 

112,620 

283 

— 
— 
26  $

— 
6,973 
341,384  $

— 

— 

— 

— 
—  $

(84,231)
(70,520)

— 

— 

— 
— 

(154,751) $

— 

82,102 

135,853 

31 
3,266 
137,298 
(70,520)

112,625 

283 

— 
6,973 
186,659 

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

90

OYSTER POINT PHARMA, INC.
STATEMENTS OF CASH FLOWS
(in thousands)

Cash flows from operating activities
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense
Depreciation
Reduction in the carrying amount of the right-of-use assets
Changes in assets and liabilities:
Prepaid expenses and other assets
Accounts payable
Change in lease liabilities
Accrued expenses and other current liabilities

Net cash used in operating activities

Cash flows from investing activities
Capital expenditures

Net cash used in investing activities

Cash flows from financing activities
Proceeds from issuance of redeemable convertible preferred stock, net of issuance costs
Proceeds from initial public offering, net of issuance costs
Proceeds from follow-on equity offering, net of issuance costs
Payments of deferred offering costs

Proceeds from the issuance of common stock upon exercise of stock options

Net cash provided by financing activities
Net increase in cash, cash equivalents and restricted cash

Cash, cash equivalents and restricted cash at the beginning of the period

Cash, cash equivalents and restricted cash at the end of the period

Year Ended December 31,

2020

2019

$

(70,520) $

(45,711)

6,973 
77 
384 

(381)
1,773 
(382)
3,677 
(58,399)

(700)
(700)

— 
— 
112,625 

(361)

283 
112,547 
53,448 
139,198  $
192,646  $

$
$

3,266 
19 
166 

(2,623)
38 
(151)
4,181 
(40,815)

(200)
(200)

92,852 
82,102 
— 
— 

31 

174,985 
133,970 
5,228 

139,198 

Supplemental cash flow information

Right-of-use for office space and office equipment acquired through leases
$
Conversion of redeemable convertible preferred stock to common stock upon closing of the initial public offering $

320  $
—  $

897 
(135,853)

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

91

OYSTER POINT PHARMA, INC.
Notes to Financial Statements
(in thousands, except share and per share data)

1.    Nature of Business, Basis of Presentation and Significant Accounting Policies

Description of the Business

Oyster  Point  Pharma,  Inc.  (the  Company)  is  a  clinical  stage  biopharmaceutical  company  focused  on  the  discovery,  development  and
commercialization of pharmaceutical therapies to treat ocular surface diseases. The Company’s principal office is located in Princeton, New Jersey. From
inception  through  December  31,  2020,  the  Company  has  been  primarily  engaged  in  business  planning,  research,  clinical  development  of  its  therapeutic
product candidates, recruiting and raising capital.

On December 17, 2020, the Company submitted a 505(b)(2) NDA to the FDA for its first lead product candidate, OC-01 (varenicline) nasal spray
for the treatment of signs and symptoms of dry disease. The Company expects to incur increased sales and marketing expenses with the commercialization
of  OC-01  (varenicline)  nasal  spray,  if  approved  for  sale,  as  well  as  increased  research  and  development  expenses  as  it  develops  additional  product
candidates. Since inception, the Company has incurred recurring losses and negative cash flows from operations. The Company generated net losses of
$70.5 million and $45.7 million for the years ended December 31, 2020 and 2019, respectively, and had an accumulated deficit of $154.8 million as of
December 31, 2020. The Company has historically financed its operations primarily through the sale and issuance of its securities.

The  Company  completed  its  initial  public  offering  (IPO)  in  November  2019  selling  5,750,000  shares  of  common  stock  raising  aggregate  net
proceeds from the offering in the amount of $82.1 million. On May 19, 2020, the Company completed a follow-on equity offering selling 4,312,500 shares
of  common  stock  at  a  price  of  $28.00  per  share.  The  net  proceeds  from  the  offering  were  $112.6  million.  For  further  discussion  on  changes  in  the
Company's capital structure, see Note 5, Stockholders' Equity.

The Company had cash and cash equivalents of $192.6 million as of December 31, 2020. Management believes that the Company’s current cash

and cash equivalents will be sufficient to fund its planned operations for at least 12 months from the filing date of this Annual Report on Form 10-K.

Basis of Presentation

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of

America (US GAAP).

Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  GAAP  requires  management  to  make  estimates  and  assumptions  that  affect  the
amounts of assets and liabilities, disclosure of contingent assets and liabilities and the reported amounts of revenue and expenses in the financial statements
and accompanying notes as of the date of the financial statements. On an ongoing basis, management evaluates its estimates, including those related to the
valuation of stock awards, income taxes and certain research and development accruals. Management bases its estimates on historical experience and on
various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the
carrying  values  of  assets  and  liabilities  that  are  not  readily  apparent  from  other  sources.  Actual  results  could  differ  from  these  estimates,  and  such
differences could be material to the Company’s financial position and results of operations.

Risks and Uncertainties

The Company operates in a dynamic and highly competitive industry and believes that changes in any of the following areas could have a material
adverse effect on the Company’s future financial position, results of operations, or cash flows: ability to obtain future financing; advances and trends in
new technologies and industry standards; results of clinical trials; regulatory approval and market acceptance of the Company’s products; development of
sales channels; certain strategic relationships; litigation or claims against the Company related to intellectual property, product, regulatory, or other matters;
and the Company’s ability to attract and retain employees necessary to support its growth.

Product candidates developed by the Company will require approvals from the FDA or other international regulatory agencies prior to commercial
sales. There can be no assurance that the product candidates will receive the necessary approvals. If the Company is denied approval, approval is delayed or
the Company is unable to maintain approval, it could have a materially adverse impact on the Company.

The Company has expended and will continue to expend substantial funds to complete the research, development and clinical testing of its product
candidates. The Company also will be required to expend additional funds to establish commercial-scale manufacturing arrangements and to provide for
the marketing and distribution of products that receive regulatory approval. The Company will require additional funds to commercialize its products. The
Company is unable to entirely fund these efforts

92

with its current financial resources and there can be no assurance that the Company will be able to secure such additional financing on a timely basis, if at
all, that will be sufficient to meet these needs. If adequate funds are unavailable on a timely basis from operations or additional sources of financing, the
Company may have to delay, reduce the scope of or eliminate one or more of its research or development programs which would materially and adversely
affect its business, financial condition and operations.

The Company relies on single source manufacturers and suppliers for the supply of its product candidates. Disruption from these manufacturers or
suppliers would have a negative impact on the Company’s business, financial position and results of operations. In addition, the Company is dependent
upon the services of its employees, consultants and other third parties.

Cash, Cash Equivalents, and Restricted Cash

The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be
cash equivalents. As of December 31, 2020 and 2019, cash and cash equivalents consisted of cash on deposit with a bank denominated in U.S. dollars and
investment in money market funds.

The following table provides a reconciliation of cash, cash equivalents and restricted cash within the consolidated balance sheets that sum to the

total of the same such amounts shown in the statements of cash flows (in thousands):

Cash and cash equivalents
Restricted cash 

(a)

Cash, cash equivalents and restricted cash shown in the statements of cash flows

Year ended December 31,
2020

2019

$

$

192,585  $
61 
192,646  $

139,147 
51 
139,198 

(a)

 — Held in a separate bank account to support a letter of credit agreement related to the Company’s office leases, which expire in 2022.

Property and Equipment

Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful lives of the related assets.
Construction-in-progress reflects amounts incurred for property and equipment construction or improvements that have not yet been placed in service and
are not depreciated or amortized. Repairs and maintenance are expensed when incurred. Upon retirement or sale, the cost of the assets disposed of and the
related accumulated depreciation are removed from the accounts, and any resulting gain or loss is included in the determination of net loss.

Estimated useful lives by major asset category are as follows:

Office equipment
Furniture and fixtures
Leasehold improvements

5 years
7 years
Shorter of lease term or estimated useful life

Long-lived assets are tested for recoverability whenever events or circumstances indicate that the carrying amount may not be recoverable.

Leases

The Company determines if an arrangement is or contains a lease and the classification of that lease at inception of a contract. The Company’s
operating  and  finance  lease  assets  are  included  in  right-of-use  assets,  net,  and  the  current  and  non-current  portions  of  the  finance  and  operating  lease
liabilities are included in lease liabilities, and lease liabilities, non-current, respectively, on the balance sheets.

Right-of-use assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the

lease commencement date. Right-of-use assets are based on the corresponding lease liability adjusted for

93

(i) payments made at or before the commencement date, (ii) initial direct costs incurred, and (iii) tenant incentives under the lease. The Company does not
account for renewals or early terminations unless it is reasonably certain to exercise these options at commencement. Operating lease expense is recognized
on a straight-line basis over the lease term. For finance leases, right of use assets are amortized on a straight-line basis over the shorter of the lease term or
the estimated useful life of the leased assets. The Company accounts for lease and non-lease components as a single lease component for operating leases.
The discount rate used to calculate the present value of the Company's leases is based on either an explicit rate stipulated in the contract (for finance leases)
or the incremental borrowing rate based on the information available at the lease commencement date in determining the present value of future payments.
The Company’s incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments, in an
economic environment where the leased asset is located. The Company determines the incremental borrowing rate by considering various factors, such as
its credit rating, interest rates of similar debt instruments of entities with comparable credit ratings, the lease term and the currency in which the lease was
denominated. The Company does not record leases with terms of 12 months or less on the balance sheets. See Note 8, Leases, for additional information
regarding the Company's operating and finance leases.

Fair Value of Financial Instruments

The  carrying  amounts  for  financial  instruments  consisting  of  cash  equivalents,  restricted  cash,  accounts  payable  and  accrued  liabilities
approximate  their  fair  value  due  to  short-term  maturities.  See  Note  2,  Fair  Value  Measurements,  for  additional  information  on  the  Company's
measurements of its financial instruments.

Research and Development

Research and development expenses primarily consist of CMOs and CROs related costs, costs relating to manufacturing clinical trial materials and
pre-approval  inventory,  regulatory  compliance  costs,  employee  compensation  and  benefits,  consulting,  laboratory  supplies,  product  licenses,  sponsored
research,  as  well  as  facility-related  expenses  and  depreciation.  All  research  and  development  costs  are  charged  to  research  and  development  expenses
within the statements of operations and comprehensive loss as incurred. Payments associated with licensing agreements to acquire exclusive licenses to
develop, use, manufacture and commercialize products that have not reached technological feasibility and do not have alternate commercial use are also
expensed as incurred.

The Company’s accruals for research and development activities performed by third parties are estimated based on the level of services performed,
progress of the studies, including the phase or completion of events, and contracted costs. The estimated costs of research and development provided, but
not yet invoiced, are included in accrued liabilities on the balance sheet. If the actual timing of the performance of services or the level of effort varies from
the  original  estimates,  the  Company  will  adjust  the  accruals  accordingly.  Payments  made  to  third  parties  under  these  arrangements  in  advance  of  the
performance of the related services by the third parties are recorded as prepaid expenses until the services are rendered.

Net Loss per Common Share

Basic  and  diluted  net  loss  per  common  share  is  presented  in  conformity  with  ASC  Topic  260,  Earning  Per  Share  for  all  periods  presented.  In
accordance  with  this  guidance,  basic  and  diluted  net  loss  per  common  share  is  determined  by  dividing  the  net  loss  by  the  weighted-average  number  of
common shares outstanding during the period. Basic net loss per share is calculated without consideration of potentially dilutive securities, while diluted
net loss per share accounts for potentially dilutive securities outstanding for the period.

Stock-Based Compensation

The Company accounts for stock-based compensation in accordance with ASC 718. The fair value method requires the Company to estimate the
fair  value  of  stock-based  payment  awards  on  the  date  of  grant  using  an  option  pricing  model.  The  Company  uses  the  Black-Scholes  pricing  model  to
estimate the fair value of options granted that are expensed on a straight-line basis over the vesting period. The Company accounts for forfeitures as they
occur.  Option  valuation  models,  including  the  Black-Scholes  option-pricing  model,  require  the  input  of  several  assumptions,  and  changes  in  the
assumptions used can materially affect the grant-date fair value of an award. These assumptions include the risk-free rate of interest, expected dividend
yield, expected volatility, and the expected life of the award.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, using the asset and liability method whereby deferred tax asset and liability
amounts are determined based on the differences between the financial reporting and tax bases of assets and liabilities. The differences are measured using
the enacted tax rates and laws that are in effect for the year in which

94

they are expected to affect taxable income. Valuation allowances are established where necessary to reduce deferred tax assets to the amounts expected to
be realized.

The Company assesses all material positions taken in any income tax return, including all significant uncertain positions, in all tax years that are
still  subject  to  assessment  or  challenge  by  relevant  taxing  authorities.  Assessing  an  uncertain  tax  position  begins  with  the  initial  determination  that  the
position meets the more-likely-than-not threshold and is measured at the largest amount of benefit that is greater than fifty percent likely of being realized
upon ultimate settlement.

As  of  each  balance  sheet  date,  unresolved  uncertain  tax  positions  must  be  reassessed,  and  the  Company  will  determine  whether  the  factors
underlying the more-likely-than-not threshold assertion have changed and the amount of the recognized tax benefit is still appropriate. The recognition and
measurement of tax benefits requires significant judgment. Judgments concerning the recognition and measurement of a tax benefit might change as new
information becomes available. The Company's policy is to recognize interest and penalties related to the underpayment of income taxes as a component of
income tax expense or benefit. To date, there have been no interest or penalties charged in relation to the unrecognized tax benefits.

Comprehensive Loss

Comprehensive loss includes net loss as well as other changes in stockholders’ equity (deficit) that would result from transactions and economic
events  other  than  those  with  stockholders.  There  have  been  no  items  qualifying  as  other  comprehensive  income  (loss)  and,  therefore,  for  all  periods
presented, the Company’s comprehensive loss was the same as its reported net loss.

Reclassification

Certain prior year amounts have been reclassified for comparative purposes.

Recent Accounting Pronouncements

From  time  to  time,  new  accounting  pronouncements  are  issued  by  the  Financial  Accounting  Standards  Board  (the  FASB)  under  its  accounting
standard codifications (ASC) or other standard setting bodies and adopted by the Company as of the specified effective date, unless otherwise discussed
below.

Recently adopted accounting pronouncements

ASU 2019-12 — In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, or
Topic 740, as amended, which simplifies various aspects related to the accounting for income taxes. This ASU removes exceptions to the general principles
in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of
deferred tax liabilities for outside basis differences. For public companies, this ASU is effective for interim and annual reporting periods beginning after
December  15,  2020.  Early  adoption  is  permitted.  The  Company  adopted  ASU  2019-12  in  the  second  quarter  of  2020  and  its  adoption  did  not  have  a
material effect on the Company's financial statements and related disclosures.

ASU 2018-15 — In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other (Subtopic 350): Customer's Accounting for
Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract, or Topic 350, as amended, which aligns the requirements
for  capitalizing  implementation  costs  incurred  in  a  hosting  arrangement  that  is  a  service  contract  with  the  requirements  for  capitalizing  implementation
costs incurred to develop or obtain internal-use software. For public companies, this ASU is effective for interim and annual reporting periods beginning
after  December  15,  2019.  Early  adoption  is  permitted.  The  Company  adopted  ASU  2018-15  effective  January  1,  2020  and  its  adoption  did  not  have  a
material effect on the Company's financial statements and related disclosures.

ASU 2018-13 — In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the
Disclosure Requirements for Fair Value Measurement, or Topic 820, as amended, which modifies the disclosure requirements on fair value measurements.
This ASU removes the requirement to disclose: the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy; the policy
for timing of transfers between levels; and the valuation processes for Level 3 fair value measurements. For public business entities, this ASU is effective
for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company adopted ASU
2018-13 effective January 1, 2020 and its adoption did not have a material effect on the Company’s financial statements and related disclosures.

Recently issued accounting pronouncements not yet adopted

ASU  2020-10  — In  October  2020,  the  FASB  issued  ASU  2020-10,  Codification  Improvements,  which  updates  various  codification  topics  by
clarifying or improving disclosure requirements to align with the SEC’s regulations. The amendments in the ASU 2020-10 are effective for annual periods
beginning after December 15, 2020, for public business entities. The Company plans to adopt ASU 2020-10 on January 1, 2021 and does not expect that
the adoption of this update to have a material effect on the Company’s consolidated financial statements.

95

2.    Fair Value Measurements

The  Company  assesses  the  fair  value  of  financial  instruments  as  the  exchange  price  that  would  be  received  for  an  asset  or  paid  to  transfer  a
liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the
measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use
in  pricing  an  asset  or  liability.  As  a  basis  for  considering  such  assumptions,  a  three-tier  fair  value  hierarchy  has  been  established,  which  prioritizes  the
inputs used in measuring fair value as follows:

Level 1    Quoted prices in active markets for identical assets or liabilities.

Level 2    Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in 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.

As of December 31, 2020, financial assets measured and recognized at fair value were as follows (in thousands):

Assets
Money market funds

Total fair value of assets

Fair Value Measurements at December 31, 2020

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

Significant Other
Observable Inputs
(Level 2)

Significant
Unobservable
Inputs (Level 3)

Total

$
$

191,585  $
191,585  $

—  $
—  $

—  $
—  $

191,585 
191,585 

As of December 31, 2019, financial assets measured and recognized at fair value were as follows (in thousands):

Assets
Money market funds

Total fair value of assets

Fair Value Measurements at December 31, 2019

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

Significant Other
Observable Inputs
(Level 2)

Significant
Unobservable
Inputs (Level 3)

Total

$
$

138,147  $
138,147  $

—  $
—  $

—  $
—  $

138,147 
138,147 

Money market funds are included in cash and cash equivalents on the Company's balance sheets. They are valued using quoted market prices and

therefore are classified within Level 1 of the fair value hierarchy.

The  carrying  amounts  reflected  in  the  Company's  balance  sheets  for  cash  and  cash  equivalents,  prepaid  expenses  and  other  current  assets,

restricted cash, accounts payable and accrued expenses and other liabilities approximate their fair values due to their short-term nature.

There were no financial liabilities measured and recognized at fair value as of December 31, 2020 and December 31, 2019.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk, such as money market funds, are included in cash and

cash equivalents on the balance sheets. The Company attempts to minimize the risks related to cash and

96

cash equivalents by using highly-rated financial institutions that invest in a broad and diverse range of financial instruments. The Company's investment
portfolio is maintained in accordance with its investment policy that defines allowable investments, specifies credit quality standards and limits the credit
exposure of any single issuer.

3.    Property and Equipment, Net

Property and equipment, net consisted of the following (in thousands):

Leasehold improvements
Office equipment
Furniture and fixtures
Construction-in-progress

Total property and equipment

Accumulated depreciation

Property and equipment, net

December 31,

2020

2019

$

$

158 
68 
73 
601 
900 
(96)
804 

$

$

105 
45 
50 
— 
200 
(19)
181 

4.    Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

Accrued compensation
Accrued professional services
Accrued research and development expense

Accrued expenses and other current liabilities

December 31,

2020

2019

$

$

3,500  $
1,244 
3,541 
8,285  $

1,214 
1,163 
2,219 
4,596 

97

5.    Stockholders' Equity

Common Stock

The Company is authorized to issue 1,000,000,000 shares of common stock, at a par value of $0.001 per share. Each share of common stock is

entitled to one vote.

The Company reserved common stock for future issuance as follows:

Outstanding options under the 2016 Plan
Outstanding options under the 2019 Plan
Equity awards available for grant under the 2019 Plan
Unvested restricted stock units (RSUs) under the 2019 Plan
Shares reserved for purchase under the ESPP 
Total

(a)

December 31,

2020

2019

2,567,566
918,145
1,790,106
61,215
270,000
5,607,032

2,748,434
29,466
2,747,047
23,125
270,000
5,818,072

(a)

 — Employee Stock Purchase Plan approved in October 2019, as further described in Note 6, Equity Incentive Plans.

Changes in Capital Structure

On May 19, 2020, the Company completed a follow-on public offering selling 4,312,500 shares of common stock at a price to the public of $28.00

per share. The net proceeds from the offering were $112.6 million.

On  November  4,  2019,  upon  the  closing  of  the  IPO,  all  outstanding  shares  of  redeemable  convertible  preferred  stock  were  converted  into  an
aggregate of 14,193,281 shares of the Company’s common stock and $135.9 million of mezzanine equity was reclassified to common stock and additional
paid-in capital. As of December 31, 2020 and December 31, 2019, there were no shares of redeemable convertible preferred stock issued and outstanding.

In  October  2019,  the  Company  effected  a  2.832861-for-1  reverse  stock  split  of  the  Company’s  common  stock  and  redeemable  convertible
preferred stock. The par values of the common stock and redeemable convertible preferred stock were not adjusted as a result of the reverse stock split.
Accordingly, all common stock, redeemable convertible preferred stock, stock options, and related per share amounts for the period through October 18,
2019 have been retroactively adjusted to give effect to the reverse stock split.

On February 15, 2019, the Company executed the Series B Preferred Stock Purchase Agreement to sell 6,581,590 shares of Series B redeemable
convertible preferred stock. In February and April 2019, the Company received gross cash proceeds of $85.0 million and $8.0 million, respectively, from
the sale of Series B redeemable convertible preferred stock.

6.    Equity Incentive Plans

In October 2019, the Company’s Board of Directors (BOD) and stockholders approved the 2019 Equity Incentive Plan (the 2019 Plan). The 2019
Plan provides for the granting of stock options, restricted stock, restricted stock units, stock appreciation rights, performance units, and performance shares
to the Company's employees, directors, and others.

The exercise price of an incentive stock option (ISO) and non-qualified stock option (NSO) shall not be less than 100% of the estimated fair value
of the shares on the date of grant, as determined by the BOD. The exercise price of an ISO granted to a 10% stockholder shall not be less than 110% of the
estimated fair value of the shares on the date of grant, as determined by the BOD. To date, outstanding options have a term of 10 years and generally vest
over a four-year period with 25% vested after the first year and monthly vesting thereafter.

In  October  2019,  the  Company’s  BOD  and  stockholders  approved  the  2019  Employee  Stock  Purchase  Plan  (the  ESPP),  which  qualifies  as  an
"employee stock purchase plan" under Section 423 of the Internal Revenue Code, and pursuant to which 270,000 shares of common stock were reserved
for future issuance. The ESPP is designed to enable eligible employees to purchase shares of the Company's common stock at a discount on a periodic basis
through payroll deductions. There were no ESPP purchases during the year ended December 31, 2020 and 2019, respectively.

Stock Options

The  following  table  summarizes  stock  option  activity  under  the  2016  Plan  and  the  2019  Plan  during  the  year  ended  December  31,  2020  (in

thousands, except share, contractual term and per share data):

Outstanding at January 1, 2020
Options granted
Options exercised
Options canceled
Outstanding at December 31, 2020

Vested and exercisable as of December 31, 2020

Vested and expected to vest as of December 31, 2020

Outstanding Options

Number of Shares
Underlying Outstanding
Options

Weighted- Average
Exercise Price

Weighted-Average
Remaining Contractual
Term (Years)

Aggregate
Intrinsic Value

2,777,900  $
891,529 
(175,030)
(8,688)
3,485,711  $
1,556,245  $
3,485,711  $

4.59 
28.22 
1.62 
20.02 

10.74 

3.46 

10.74 

8.7 $

8.2 $
7.5 $

8.2 $

55,146 
— 
4,370 
91 
36,506 

23,914 

36,506 

During the years ended December 31, 2020 and 2019, the Company granted options with a weighted-average grant date fair value of $20.41 and
$8.62 per share, respectively. The fair value of options that vested during the years ended December 31, 2020 and 2019 was $3.2 million and $2.5 million,
respectively. As of December 31, 2020, the total unrecognized stock-based compensation expense for stock options was $21.6 million, which is expected to
be recognized over a weighted average period of 3.0 years.

Restricted Stock Units

The  company  issues  restricted  stock  units  (RSUs)  with  terms  of  one  year  to  three  years,  subject  to  continuing  services  to  be  provided  to  the

Company. The value of an RSU award is based on the Company's stock price on the date of the grant.

Activity with respect to the Company's restricted stock units during the year ended December 31, 2020 was as follows (in thousands, except share,

contractual term, and per share data):

Outstanding RSUs

Number of Shares
Underlying Outstanding
Units

Weighted Average
Grant Date Fair Value
per Unit

Weighted Average
Remaining Contractual
Term (Years)

Outstanding at January 1, 2020
Restricted stock units granted
Restricted stock units vested
Restricted stock units canceled
Outstanding at December 31, 2020

Unvested and expected to vest as of December 31, 2020

23,125  $
74,100 
(36,010)
— 
61,215  $
61,215  $

16.00 
27.01 
25.34 
— 

23.83 

23.83 

2.8 $

Aggregate
Intrinsic Value
565 
2,001 
811 
— 

1.4 $

1.4 $

1,152 

1,152 

During the years ended December 31, 2020 and 2019, the Company granted RSUs with a weighted-average grant date fair value of $27.01 and
$16.00 per unit, respectively. The fair value of RSUs vested during the year ended December 31, 2020 was $0.9 million. No RSUs vested during the year
ended  December  31,  2019.  As  of  December  31,  2020,  the  total  unrecognized  stock-based  compensation  expense  for  RSUs  was  $1.3  million,  which  is
expected to be recognized over a weighted average period of 1.3 years.

Stock-Based Compensation Expense

The following table is a summary of stock-based compensation expense by function recognized (in thousands):

Research and development
Selling, general and administrative
Total stock-based compensation

Year Ended December 31,

2020

2019

$

$

966  $

6,007 
6,973  $

579 
2,687 
3,266 

Fair Value of Options Granted

Prior to the IPO, the fair value of the Company’s common stock underlying the stock options was determined by the BOD with assistance from
management and, in part, on input from an independent third-party valuation firm. The BOD determined the fair value of common stock by considering a
number  of  objective  and  subjective  factors,  including  valuations  of  comparable  companies,  sales  of  convertible  preferred  stock,  operating  and  financial
performance, the lack of liquidity of the Company’s common stock and the general and industry-specific economic outlook. Subsequent to the IPO, the fair
value of the Company’s common stock is based on the closing quoted market price of its common stock as reported by the NASDAQ Global Select Market
on the date of grant.

In  determining  fair  value  of  the  stock  options  granted,  the  Company  uses  the  Black-Scholes  model,  which  requires  the  input  of  several
assumptions. These assumptions include: estimating the length of time employees will retain their vested stock options before exercising them (expected
term),  the  estimated  volatility  of  the  Company’s  common  stock  price  over  the  expected  term  (expected  volatility),  risk-free  interest  rate  and  expected
dividend rate. Changes in the following assumptions can materially affect the estimate of fair value and ultimately how much stock-based compensation
expense is recognized.

Expected term. The expected term is calculated using the simplified method which is used when there is insufficient historical data about exercise
patterns and post-vesting employment termination behavior. The simplified method is based on the mid-point between the vesting date and the end of the
contractual term.

Expected volatility.  As  the  Company  has  a  limited  trading  history  of  its  common  stock,  the  expected  volatility  is  estimated  based  on  the  third
quartile of the range of the observed volatilities for comparable publicly traded biotechnology and pharmaceutical related companies over a period equal to
the expected term of the stock option grants. The comparable companies are chosen based on industry, stage of development, size and financial leverage of
potential comparable companies.

Risk-free  interest  rate.  The  risk-free  interest  rate  is  based  on  the  implied  yield  currently  available  on  U.S.  Treasury  zero-coupon  issues  with  a

remaining term equivalent to the expected term of the stock award.

Expected dividend rate. The Company has not paid and does not anticipate paying any dividends in the near future. Accordingly, the Company has

estimated the dividend yield to be zero.

The fair value of options granted were calculated using the weighted average assumptions set forth below:

Expected volatility
Risk-free interest rate
Dividend yield
Expected term

Year Ended December 31,

2020
82.0% - 118.0%
0.36% - 1.40%
—%
6.08 years

2019
69.0% - 84.0%
1.48% - 2.38%
—%
5.04 - 6.08 years

7.    Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per share (in thousands, except share and per share data):

98

Numerator:
Net loss

Denominator:

Weighted-average shares outstanding, basic and diluted

Net loss per share, basic and diluted

Year Ended December 31,
2019
2020

$

$

(70,520) $

(45,711)

24,128,603 

(2.92) $

4,585,146 
(9.97)

The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods

presented because including them would have been antidilutive:

Options to purchase common stock
Unvested restricted stock units
Total

8.    Leases

Lease Obligations

December 31,

2020

2019

3,485,711 
61,215 
3,546,926 

2,777,900 
23,125 
2,801,025 

In April 2019, the Company entered into a non-cancelable operating lease for office space in Princeton, New Jersey, commencing on July 1, 2019,
for a period of three years from the commencement date. In January 2020, the Company amended this lease to include additional office space, with the
same terms as the original lease. Total future minimum lease payments under this amendment are $0.7 million as of December 31, 2020. The total lease
payments required over the life of this lease are $1.2 million. The remaining lease term was 1.6 years as of December 31, 2020. Rent expense was $0.4
million  and  $0.2  million  for  the  year  ended  December  31,  2020  and  2019,  respectively.  The  Company's  variable  lease  payments  primarily  consist  of
maintenance and other operating expenses from its real estate leases. Variable lease payments are excluded from the right of use assets and lease liabilities
and are recognized in the period in which the obligation for those payments is incurred. The lease terms include the option to extend or terminate the lease
for one additional period of three years. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term.

The Company leases certain office equipment under finance leases with remaining lease terms of 1.7 years to 2.3 years. At the commencement
date, the Company determined the amount of lease liability using a discount rate of 3%, which management determined represents the rate implicit in the
lease. Interest expense and amortization expense for the finance leases were immaterial for the years ended December 31, 2020 and 2019, respectively.

99

Supplemental balance sheet information for the leases is as follows (in thousands):

December 31, 2020

December 31, 2019

Operating lease right-of-use asset
Finance lease right-of-use asset
Total right-of-use asset

Operating lease liabilities
Finance lease liabilities
Total lease liabilities

Operating lease liabilities, non-current
Finance lease liabilities, non-current
Total lease liabilities, non-current

$

$

$

$

$

$

644  $
34
678  $

400  $
18
418  $

250  $
19
269  $

The maturities of the lease liabilities under non-cancelable operating and finance leases are as follows (in thousands):

Finance Leases

Operating Leases

Total

$

$

18  $
16 
4 
38 
(1)

37 
(18)
19  $

432  $
255 
— 
687 
(37)

650 
(400)
250  $

As of December 31, 2020
2021
2022
2023
Total undiscounted cash flows

Less: imputed interest
Total lease liability

Less: current portion

Lease liability

As of December 31, 2019
2020
2021
2022
Total undiscounted cash flows
Less: imputed interest
Total lease liability

Less: current portion

Lease liability

783 
14
797 

290 
6
296 

500 
12
512 

450
271
4
725
(38)

687
(418)
269

Total

319
316
186
821
(13)
808
(296)
512

$

$

In February 2021, the Company entered into a lease agreement for laboratory and office space in New Jersey for a three-year term beginning on

March 1, 2021 and ending on February 29, 2024. Total future minimum lease payments under this agreement are $0.4 million.

9.    Commitments and Contingencies

License Agreement

The Company is party to a non-exclusive patent license agreement with Pfizer, which granted the Company non-exclusive rights under Pfizer’s
patent rights covering varenicline tartrate to develop, manufacture, and commercialize the OC-01 (varenicline) nasal spray product. Under the terms of the
agreement, the Company made an upfront payment to Pfizer of $5 million during the year ended December 31, 2019. If the Company commercializes OC-
01 (varenicline) nasal spray, it may be

100

required to pay a single milestone payment in low double-digit millions and tiered royalties on net sales of OC-01 at percentages ranging from the mid-
single digits to the mid-teens. The royalty obligation to Pfizer would commence upon the first commercial sale of OC-01 (varenicline) nasal spray and
expire upon the later of (a) the expiration of all regulatory or data exclusivity granted to Pfizer in connection with varenicline in the United States; and (b)
the expiration or abandonment of the last valid claims of the licensed patents. No milestone was achieved or probable to be achieved or royalties payable
accrued as of December 31, 2020 and 2019.

Contingencies

From time to time, the Company may have certain contingent liabilities that arise in the ordinary course of its business activities. The Company
accrues  a  liability  for  such  matters  when  it  is  probable  that  future  expenditures  will  be  made  and  that  such  expenditures  can  be  reasonably  estimated.
Significant judgment is required to determine both probability and the estimated amount. There are no matters pending that the Company currently believes
are reasonably possible or probable of having a material impact to the Company's business, consolidated financial condition, results of operations of cash
flows.

10.    Income Taxes

The Company did not record a federal or state income tax provision or benefit for the for the years ended December 31, 2020 and December 31,
2019 as it has incurred net losses since inception. In addition, the net deferred tax assets generated from net operating losses are fully offset by a valuation
allowance as the Company believes it is not more likely than not that the benefit will be realized.

The Company had an effective tax rate of 0% for the years ended December 31, 2020 and 2019. The provision for income taxes differs from the

amount expected by applying the federal statutory rate to the loss before taxes as follows:

Federal statutory income tax rate
State taxes (tax effected)
Research tax credit
Other permanent differences
Change in valuation allowance

Provision for income taxes

Year Ended December 31,

2020

2019

21.0 %
7.7 %
1.7 %
0.3 %
(30.7)%
— %

21.0 %
8.5 %
3.3 %
(2.0)%
(30.8)%
— %

The components of the Company’s net deferred tax assets and liabilities as of December 31, 2020 and 2019, were as follows (in thousands):

101

Deferred tax assets:

Net operating loss carryforwards
Credits
Tangible and intangible assets
Lease liability
Stock compensation
Accruals and Reserves
Gross deferred tax assets
Less: Valuation allowance
Deferred tax assets, net of valuation allowance
Deferred tax liabilities:

Prepaids

     Right of use asset

Net deferred tax assets

$

$

December 31,

2020

2019

29,786  $
3,836 
2,666 
195 
1,737 
840 
39,060 
(38,051)
1,009 

(817)
(192)

—  $

12,454 
2,408 
1,977 
227 
253 
36 
17,355 
(16,423)
932 

(708)
(224)
— 

Deferred Tax Assets and Valuation Allowance

Recognition  of  deferred  tax  assets  is  appropriate  when  realization  of  such  assets  is  more  likely  than  not.  Based  upon  the  weight  of  available
evidence,  which  includes  the  Company’s  historical  operating  performance  and  the  U.S.  cumulative  net  losses  in  all  prior  periods,  the  Company  has
provided a full valuation allowance against its U.S. deferred tax assets. The Company’s valuation allowance increased by $21.6 million and $10.7 million
for the years ended December 31, 2020, and 2019, respectively. The increases to the Company's valuation allowance for both years related to the losses
generated during the periods.

NOL Carryforwards

For  the  years  ended  December  31,  2020  and  2019,  the  Company  had  $120.6  million  and  $59.1  million  of  U.S.  federal  net  operating  losses,
respectively. Certain U.S. federal net operating loss carryforwards will begin to expire, if not utilized, in 2035. Included in the U.S. federal net operating
loss carryforwards are $116.1 million and $54.6 million as of December 31, 2020 and 2019, respectively, of net operating loss carryforwards, which are not
subject to expiration. However, the deductibility of such net operating loss carryforwards will be limited in future years.

For the years ended December 31, 2020 and 2019, the Company had state net operating loss carryforwards of $123.9 million and $60.7 million,

respectively which generally begin to expire in the year 2035.

Utilization  of  the  net  operating  loss  carryforwards  may  be  subject  to  a  substantial  annual  limitation  due  to  the  ownership  change  limitations
provided by Section 382 of the Internal Revenue Code of 1986, as amended, and corresponding provisions of state laws. The annual limitation may result
in the expiration of net operating losses and credits before utilization.

A Section 382 ownership change generally occurs if one or more stockholders or groups of stockholders who own at least 5% of the Company’s
stock increase their ownership by more than 50 percentage points over their lowest ownership percentage within a rolling three-year period. Similar rules
may  apply  under  state  tax  laws.  The  Company  has  experienced  an  ownership  change  in  prior  periods.  However,  the  change  is  not  expected  to  cause  a
material  limitation  on  the  Company’s  utilization  of  net  operating  loss  carryforwards.  Subsequent  ownership  changes  may  affect  the  limitation  in  future
years. The Company is not in a taxable position and no net operating loss carryforwards have been utilized to date.

Research and Experimentation Credit Carryforwards

As of December 31, 2020 and 2019, the Company had federal research and experimentation credit carryforwards of $3.3 million and $2.1 million,

respectively, and state research and experimentation credit carryforwards of $0.7 million and

102

$0.4  million.  The  federal  research  and  experimentation  credit  carryforwards  expire  beginning  in  the  years  2037,  and  the  state  credit  carryforwards  are
subject to varying expiration periods, the earliest beginning in year 2032.

Uncertain Tax Positions

As of December 31, 2020 and 2019, the Company had the following unrecognized tax benefits (in thousands):

Balance at the beginning of the year

Increases for tax positions taken during prior period
Increases for tax positions taken during current period

Balance at the end of the year

$

$

Year Ended December 31,

2020

2019

5,388  $
50 
— 
5,438  $

1,989 
— 
3,399 
5,388 

The reversal of the unrecognized tax benefits would not affect the Company’s effective tax rate to the extent that it continues to maintain a full

valuation allowance against its deferred tax assets. The Company does not expect any changes to uncertain tax benefits within the next twelve months.

The Company files income tax returns in the U.S. federal, California, Florida, Massachusetts and New Jersey jurisdictions. Due to the Company’s
net  losses,  its  federal  and  state  income  tax  returns  are  subject  to  examination  for  federal  and  state  purposes  since  inception.  If  and  when  the  Company
claims net operating loss carryforwards from any prior year against future taxable income, those losses may be examined by the taxing authorities. As of
December 31, 2020, there were no ongoing examinations.

11.    Unaudited Quarterly Financial Information

Below is a summary of the unaudited quarterly financial information for the year ended December 31, 2020 (in thousands, except share and per

share data):

March 31, 2020

June 30, 2020

September 30, 2020

December 31, 2020

Three months ended

Operating expenses:

Research and development
Selling, general and administrative

Total operating expenses
Loss from operations
Other income, net

Net loss and comprehensive loss

Basic and diluted net loss per share
Weighted average shares outstanding

$

$

$

11,340 
5,589 
16,929 
(16,929)
410 
(16,519)

(0.77)
21,367,532 

$

$

$

8,554 
6,940 
15,494 
(15,494)
30 
(15,464)

(0.66)
23,442,530 

$

$

$

8,210 
8,112 
16,322 
(16,322)
17 
(16,305)

(0.63)
25,797,282 

$

$

$

11,707 
10,537 
22,244 
(22,244)
12 
(22,232)

(0.86)
25,869,601 

103

Below is a summary of the unaudited quarterly financial information for the year ended December 31, 2019 (in thousands, except share and per

share data):

March 31, 2019

June 30, 2019

September 30, 2019

December 31, 2019

Three months ended

Operating expenses:

Research and development
Selling, general and administrative

Total operating expenses
Loss from operations
Other income, net

Net loss and comprehensive loss

Basic and diluted net loss per share
Weighted average shares outstanding

$

$

$

2,405 
1,605 
4,010 
(4,010)
250 
(3,760)

(2.66)
1,411,966 

$

$

$

8,101 
3,132 
11,233 
(11,233)
503 
(10,730)

(7.60)
1,412,354 

$

$

$

8,088 
3,809 
11,897 
(11,897)
400 
(11,497)

(8.10)
1,419,064 

$

$

$

15,034 
5,127 
20,161 
(20,161)
437 
(19,724)

(1.41)
13,993,730 

Per share amounts for each quarter have been calculated separately. Accordingly, quarterly amounts may not add to annual amounts.

104

Exhibit
Number

3.1

3.2

4.1

4.2

4.3

10.1^

10.2^

10.3^

10.4^

10.5^

10.6^

10.7^

10.8^

10.9^*

10.10^

10.11#

23.1*

24.1*

31.1*

EXHIBIT INDEX

Description

Form

File No.

Number

Filing Date

Amended and Restated Certificate of Incorporation of the Registrant.

Amended and Restated Bylaws of the Registrant.

Description of Securities of the Registrant.

Form of Common Stock Certificate.

Amended and Restated Investor Rights Agreement among the Registrant
and certain of its stockholders, dated February 15, 2019.

8-K

8-K

001-39112

001-39112

10-K

001-39112

S-1/A

333-234104

S-1

333-234104

3.1

3.2

4.1

4.2

4.1

November 5, 2019

November 5, 2019

February 27, 2020

October 15, 2019

October 4, 2019

Form of Indemnification Agreement between the Registrant and each of
its directors and executive officers.

S-1

333-234104

10.1

October 4, 2019

2016 Equity Incentive Plan, as amended, and forms of agreement
thereunder.

S-1

333-234104

10.2

October 4, 2019

2019 Equity Incentive Plan and forms of agreements thereunder.

S-1/A

333-234104

2019 Employee Stock Purchase Plan.

S-1/A

333-234104

10.3

10.4

10.5

10.6

10.7

10.8

October 21, 2019

October 21, 2019

October 4, 2019

October 4, 2019

October 4, 2019

October 4, 2019

S-1

S-1

S-1

S-1

333-234104

333-234104

333-234104

333-234104

S-1

333-234104

S-1/A

333-234104

10.10

10.11

October 4, 2019

October 21, 2019

Employment Offer Letter between the Registrant and Jeffrey Nau, Ph.D.,
M.M.S.
Employment Offer Letter between the Registrant and Daniel Lochner.

Employment Offer Letter between the Registrant and John Snisarenko.

Form of Change in Control and Severance Agreement.

Outside Director Compensation Policy.

Executive Incentive Compensation Plan.

Non-Exclusive Patent License Agreement between the Registrant and
Pfizer Inc., dated as of October 18, 2019.

Consent of Independent Registered Public Accounting Firm.

Power of Attorney (contained in the signature page to this Annual Report
on Form 10-K).

Certification of Principal Executive Officer Pursuant to Rules 13a-14(a)
and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

105

31.2*

32.1*+

32.2*+

Certification of Principal Financial Officer Pursuant to Rules 13a-14(a)
and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section
1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section
1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.

101.INS
101.SCH
101.CAL
101.DEF
101.LAB
101.PRE

XBRL Instance Document
XBRL Taxonomy Extension Schema Document
XBRL Taxonomy Extension Calculation Linkbase Document
XBRL Taxonomy Extension Definition Linkbase Document
XBRL Taxonomy Extension Label Linkbase Document
XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith.
# Certain confidential portions (indicated by brackets and asterisks) have been omitted from this exhibit.
+ The certifications attached as Exhibits 32.1 and 32.2 that accompany this Annual Report on Form 10-K are not deemed
filed with the Securities and Exchange Commission and are not to be incorporated by reference into any filing of the
Registrant under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made
before or after the date of this Annual Report on Form 10-K, irrespective of any general incorporation language contained
in such filing.
^ Indicates management contract or compensatory plan

ITEM 16. FORM 10-K SUMMARY

None.

106

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the

undersigned thereunto duly authorized.

SIGNATURES

Date: February 18, 2021

Date: February 18, 2021

OYSTER POINT PHARMA, INC.

By:

By:

/s/ Jeffrey Nau
Jeffrey Nau, Ph.D., M.M.S.
President, Chief Executive Officer and President

/s/ Daniel Lochner
Daniel Lochner
Chief Financial Officer

107

POWER OF ATTORNEY

Know all persons by these presents, that each person whose signature appears below constitutes and appoints Jeffrey Nau and Daniel Lochner,
jointly and each one of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and
in his or her name, place, and stead, in any and all capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to
all intents and purposes as he or she might or could do in person, hereby ratifying and confirming that all said attorneys-in-fact and agents, or his or her
substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed below by the following

persons on behalf of the Registrant and in the capacities and on the dates indicated:

Signature

Title

Data

/s/ Jeffrey Nau
Jeffrey Nau, Ph.D., M.M.S.

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

/s/ Daniel Lochner
Daniel Lochner

/s/ Ali Behbahani
Ali Behbahani, M.D.

/s/ Michael Atieh
Michael Atieh

/s/ Mark Murray
Mark Murray

/s/ William J. Link
William J. Link, Ph.D.

/s/ Clare Ozawa
Clare Ozawa, Ph.D.

/s/ Benjamin Tsai
Benjamin Tsai

/s/ Aimee Weisner
Aimee Weisner

Chief Financial Officer
(Principal Financial and Accounting Officer)

Chair of the Board

Director

Director

Director

Director

Director

Director

108

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

February 18, 2021

OYSTER POINT PHARMA, INC.
OUTSIDE DIRECTOR COMPENSATION POLICY

(Adopted on January 21, 2021, effective as of the 2021 Annual Meeting)

Exhibit 10.9

Oyster Point Pharma, Inc. (the “Company”) believes that the granting of equity and cash compensation to its members of the Board of Directors (the
“Board,”  and  members  of  the  Board,  “Directors”)  represents  a  powerful  tool  to  attract,  retain  and  reward  Directors  who  are  not  employees  of  the
Company (“Outside Directors”). This Outside Director Compensation Policy (the “Policy”) is intended to formalize the Company’s policy regarding
cash  compensation  and  grants  of  equity  to  its  Outside  Directors.  Unless  otherwise  defined  herein,  capitalized  terms  used  in  this  Policy  will  have  the
meaning given such term in the Company’s 2019 Equity Incentive Plan (the “Plan”). Outside Directors will be solely responsible for any tax obligations
they incur as a result of the equity and cash payments received under this Policy.

1. CASH COMPENSATION

The following annual cash compensation for Outside Directors is payable quarterly in arrears on a prorated basis.

REGULAR MEETINGS OF THE BOARD

Annual compensation for the general services of Outside Directors is as follows:

Outside Director
Chairman of the Board
Directors will receive no additional compensation for attending regular meetings of the Board.
AUDIT COMMITTEE

$
$

40,000  Cash Annual Retainer
75,000  Cash Annual Retainer

Annual compensation for Audit Committee members is as follows:

Chairman of Committee
Committee Members
There are no per meeting attendance fees for attending Audit Committee meetings.
COMPENSATION COMMITTEE

$
$

20,000  Cash Annual Retainer
10,000  Cash Annual Retainer

Annual compensation for the Compensation Committee is as follows:

Chairman of Committee:
Committee Members

$
$

15,000  Cash Annual Retainer
6,000  Cash Annual Retainer

There are no per meeting attendance fees for attending Compensation Committee meetings.

NOMINATING AND CORPORATE GOVERNANCE COMMITTEE
Compensation for the Nominating and Corporate Governance Committee is as follows:

Chairman of Committee:
Committee Members:
There are no per meeting attendance fees for attending Nominating and Corporate Governance Committee meetings.
For clarity, each Outside Director who serves as the chair of a committee will receive only the annual fee as the chair of the committee and not the
additional annual fee as a member of the committee, provided that the Outside

10,000  Cash Annual Retainer
5,000  Cash Annual Retainer

$
$

Director who serves as the Chairman of the Board will receive the annual fee as the Chairman of the Board and the annual fee as an Outside Director.

2. EQUITY COMPENSATION

Outside  Directors  will  be  entitled  to  receive  all  types  of  Awards  (except  Incentive  Stock  Options)  under  the  Plan,  including  discretionary  Awards  not
covered under this Policy. All grants of Awards to Outside Directors pursuant to Sections (b) and (c) of this Policy will be automatic and nondiscretionary,
except as otherwise provided herein, and will be made in accordance with the following provisions:

(a) No Discretion.  No  person  will  have  any  discretion  to  select  which  Outside  Directors  will  be  granted  Annual  Awards  (as  defined  below)  under  this
Policy or to determine the number of Shares to be covered by such Awards (except as provided in subsection (e) below).

(b) Initial Awards. Upon first joining the Board (such date, the “Start Date”), each Outside Director will be automatically granted the following awards:

(1) an award of Restricted Stock Units and Non-Statutory Stock Options with a combined Value of 0.08% of the total number of shares outstanding as of
the grant date (the “Initial Award”). The Non-Statutory Stock Options will vest over three years (on the same day of the month as the Start Date) with 1/3
cliff vesting at 12 months and the remainder to vest at 1/24 per month and the Restricted Stock Units will vest over three years (on the same day of the
month as the Start Date) with 1/3 vesting annually, in each case, subject to continued service as a Service Provider through each vesting date. The number
of Non-Statutory Stock Options will be calculated by multiplying the total shares outstanding, as of the grant date, by 0.08% and multiplying the product
by  50%.  The  number  of  Restricted  Stock  Units  will  be  calculated  by  (a)  multiplying  the  total  shares  outstanding,  as  of  the  grant  date,  by  0.08%  and
multiplying the product by 50% (the “Initial Award RSU Quantity”) and (b) dividing the Initial Award RSU Quantity by 1.5, plus

(2) an award of Restricted Stock Units and Non-Statutory Stock Options equal to (A) the number of (i) Restricted Stock Units and (ii) Non-Statutory Stock
Options,  both  subject  to  the  Annual  Award  provided  to  Outside  Directors  at  the  last  annual  meeting  of  stockholders  (the  “Annual  Meeting”)  each
multiplied  by  (B)  a  fraction  (i)  the  numerator  of  which  is  (x)  12  minus  (y)  the  number  of  fully  completed  months  between  the  date  of  the  last  Annual
Meeting and the Start Date and (ii) the denominator of which is 12, rounded to the nearest unit (together the “Additional Initial Award”). The Additional
Initial  Award  will  vest  on  the  same  schedule  as  the  Restricted  Stock  Units  and  Non-Statutory  Stock  Options  subject  to  such  other  outstanding  Annual
Awards, but, in case, will vest fully on the date of the next Annual Meeting held after the date of grant if not fully vested on such date, in each case, subject
to continued service as a Service Provider through each vesting date.

(c) Annual Awards.

(1)  On  the  day  following  the  Annual  Meeting,  each  Outside  Director  (including  the  Chairman  of  the  Board)  will  be  automatically  granted  an  award  of
Restricted  Stock  Units  and  Non-Statutory  Stock  Options  with  a  combined  Value  of  0.04%  of  the  total  shares  outstanding  as  of  the  annual  meeting  (the
“Annual Award”). The Non-Statutory Stock Options will vest monthly as to 1/12th of the total Non-Statutory Stock Options subject to the Annual Award
beginning on the first month following the grant date (on the same day of the month as the grant date) and the Restricted Stock Units will vest on the one
year anniversary of the grant date, but, in each case, the Annual Award will vest fully on the date of the next Annual Meeting held after the date of grant if
not fully vested on such date, in each case, subject to continued service as a Service Provider through each vesting date. The number of Non-Statutory
Stock Options will be calculated by multiplying the total shares outstanding, as of the annual meeting, by 0.04% and multiplying the product by 50%. The
number of Restricted Stock Units will be calculated by (a) multiplying the total shares outstanding, as of the annual meeting, by 0.04% and multiplying the
product by 50% (the “Annual Award RSU Quantity”) and (b) dividing the Annual Award RSU Quantity by 1.5.

(d) Value. For purposes of this Sections (b) and (c), “Value” means the fair value for financial accounting purposes on the date of grant, with the number of
Shares of our Common Stock determined based on that Value, rounded down.

(e) Revisions. The Compensation Committee in its discretion may change and otherwise revise the terms of Initial Awards, Additional Initial Awards or
Annual Awards granted under this Policy, including, without limitation, the number of Shares subject thereto, for Initial Awards, Additional Initial Awards
or Annual Awards of the same or different type granted on or after the date the Compensation Committee determines to make any such change or revision.

3. CHANGE IN CONTROL

In the event of a Change in Control, each Outside Director will fully vest in his or her outstanding Company equity awards, including any Initial Award,
Additional Initial Award or Annual Award, provided that the Outside Director continues to be a Service Provider through such date.

4. ANNUAL COMPENSATION LIMIT

No Outside Director may be paid, issued or granted, in any Fiscal Year, cash compensation and Awards with an aggregate value greater than $750,000
(with the value of each Award based on its Grant Value for purposes of the limitation under this Section 4). Any cash compensation paid or Awards granted
to an individual for his or her services as an Employee, or for his or her services as a Consultant (other than as an Outside Director), will not count for
purposes of the limitation under this Section 4.

5. TRAVEL EXPENSES

Each Outside Director’s reasonable, customary and documented travel expenses to Board meetings will be reimbursed by the Company.

6. ADDITIONAL PROVISIONS

All provisions of the Plan not inconsistent with this Policy will apply to Awards granted to Outside Directors.

7. ADJUSTMENTS

In the event that any dividend or other distribution (whether in the form of cash, Shares, other securities or other property), recapitalization, stock split,
reverse  stock  split,  reorganization,  merger,  consolidation,  split-up,  spin-off,  combination,  repurchase,  or  exchange  of  Shares  or  other  securities  of  the
Company,  or  other  change  in  the  corporate  structure  of  the  Company  affecting  the  Shares  occurs,  the  Administrator,  in  order  to  prevent  diminution  or
enlargement  of  the  benefits  or  potential  benefits  intended  to  be  made  available  under  this  Policy,  will  adjust  the  number  of  Shares  issuable  pursuant  to
Awards granted under this Policy.

8. SECTION 409A

In  no  event  will  cash  compensation  or  expense  reimbursement  payments  under  this  Policy  be  paid  after  the  later  of  (i)  the  15th  day  of  the  3rd  month
following the end of the Company’s fiscal year in which the compensation is earned or expenses are incurred, as applicable, or (ii) the 15th day of the 3rd
month following the end of the calendar year in which the compensation is earned or expenses are incurred, as applicable, in compliance with the “short-
term deferral” exception under Section 409A of the Internal Revenue Code of 1986, as amended, and the final regulations and guidance thereunder, as may
be amended from time to time (together, “Section 409A”). It is the intent of this Policy that this Policy and all payments hereunder be exempt from or
otherwise comply with the requirements of Section 409A so that none of the compensation to be provided hereunder will be subject to the additional tax
imposed under Section 409A, and any ambiguities or ambiguous terms herein will be interpreted to be so exempt or comply. In no event will the Company
reimburse an Outside Director for any taxes imposed or other costs incurred as a result of Section 409A.

9. REVISIONS

The Board may amend, alter, suspend or terminate this Policy at any time and for any reason. No amendment, alteration, suspension or termination of this
Policy  will  materially  impair  the  rights  of  an  Outside  Director  with  respect  to  compensation  that  already  has  been  paid  or  awarded,  unless  otherwise
mutually agreed between the Outside Director and the Company. Termination of this Policy will not affect the Board’s or the Compensation Committee’s
ability to exercise the powers granted to it under the Plan with respect to Awards granted under the Plan pursuant to this Policy prior to the date of such
termination.

We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-249881) and Form S-8 (No. 333-234416) of
Oyster Point Pharma, Inc. of our report dated February 18, 2021 relating to the financial statements, which appears in this Form 10-K.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 23.1

/s/ PricewaterhouseCoopers LLP
Florham Park, New Jersey
February 18, 2021

Exhibit 31.1 

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffrey Nau, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Oyster Point Pharma, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The  registrant's  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)) for the registrant and have:

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

(b)  Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external
purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal
quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and

5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to
the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control
over financial reporting.

 
Date: February 18, 2021

By:

/s/ Jeffrey Nau
Jeffrey Nau, Ph.D., M.M.S.
President and Chief Executive Officer
(Principal Executive Officer)

Exhibit 31.2 

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Daniel Lochner, certify that:
1.

I have reviewed this Annual Report on Form 10-K of Oyster Point Pharma, Inc.;

2.

3.

4.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this
report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The  registrant's  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)) for the registrant and have:

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

(b)  Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external
purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal
quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
registrant's internal control over financial reporting; and

ant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to

the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent
functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control
over financial reporting.

 
Date: February 18, 2021

By:

/s/ Daniel Lochner
Daniel Lochner
Chief Financial Officer
(Principal Financial and Accounting Officer)

CERTIFICATIONS OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER

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 Oyster Point Pharma, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2020 as filed

with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jeffrey Nau, hereby certify, pursuant to 18 U.S.C. § 1350, as adopted
pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the
Company.

Date: February 18, 2021

By:

/s/ Jeffrey Nau
Jeffrey Nau, Ph.D., M.M.S.
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
CERTIFICATIONS OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER

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 Oyster Point Pharma, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2020 as filed

with the Securities and Exchange Commission on the date hereof (the “Report”), I, Daniel Lochner, hereby certify, pursuant to 18 U.S.C. § 1350, as
adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

(2)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the
Company.

Date: February 18, 2021

By:

/s/ Daniel Lochner
Daniel Lochner
Chief Financial Officer
(Principal Financial and Accounting Officer)