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Soligenix, Inc.

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FY2016 Annual Report · Soligenix, Inc.
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark One)
☒ ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the Fiscal Year Ended December 31, 2016

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the transition period from ____________ to ____________

Commission File No. 000-16929

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

Delaware
(State or other jurisdiction of
incorporation or organization)

29 EMMONS DRIVE, SUITE C-10
PRINCETON, NJ
(Address of principal executive offices)

41-1505029
(I.R.S. Employer
Identification Number)

08540
(Zip Code)

(609) 538-8200
(Registrant’s telephone number, including area code)

Securities registered under Section 12 (b) of the Exchange Act:

Title of Each Class
Common Stock, par value $.001 per share
Common Stock Purchase Warrants

Name of Each Exchange on Which Registered
Nasdaq

Securities registered under Section 12(g) of the Exchange Act: None

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

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 þ

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 þ  No ☐

Indicate  by  check  mark  whether  the  registrant  has  submitted  electronically  and  posted  on  its  corporate  Website,  if  any,  every  Interactive  Data  File
required to be submitted and posted 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 and post such files). Yes þ  No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this 10-K or any amendments to  this
Form 10-K. þ

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

the definition of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ☐

Accelerated filer ☐

Non-accelerated filer ☐

Smaller reporting company þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 

Yes ☐  No þ

The aggregate market value of the common stock held by non-affiliates of the registrant was approximately $18,585,798 (assuming, for this purpose, that
executive officers, directors and holders of 10% or more of the common stock are affiliates), based on the closing price of the registrant’s common stock as
reported on the Over-the-Counter Bulletin Board on June 30, 2016.

As of March 17, 2017, 5,472,532 shares of the registrant’s Common Stock, par value $0.001 per share, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE: None.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOLIGENIX, INC.

ANNUAL REPORT ON FORM 10-K
For the Year Ended December 31, 2016

Table of Contents

Description
Part I

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings

Part II

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

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

Part III

Part IV

Exhibits and Financial Statement Schedules
Signatures
Consolidated Financial Statements

Item

1.
1A.
1B.
2.
3.

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

10.
11.
12.
13.
14.

15.

Page

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F-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 1. Business

PART I

This  Annual  Report  on  Form  10-K  contains  statements  of  a  forward-looking  nature  relating  to  future  events  or  our  future  financial  performance.  These
statements are only predictions and actual events or results may differ materially. In evaluating such statements, you should carefully consider the various
factors identified in this report that could cause actual results to differ materially from those indicated in any forward-looking statements, including those set
forth in “Risk Factors” in this Annual Report on Form 10-K. See “Cautionary Note Regarding Forward Looking Statements.”

Our Business Overview

We are a late-stage biopharmaceutical company focused on developing and commercializing products to treat rare diseases where there is an unmet medical
need. We maintain two active business segments: BioTherapeutics and Vaccines/BioDefense.

Our BioTherapeutics business segment is developing a novel photodynamic therapy (SGX301) utilizing topical synthetic hypericin activated with safe visible
fluorescent light for the treatment of cutaneous T-cell lymphoma (“CTCL”), our first-in-class innate defense regulator technology, dusquetide (SGX942) for
the  treatment  of  oral  mucositis  in  head  and  neck  cancer,  and  proprietary  formulations  of  oral  beclomethasone  17,21-dipropionate  (“BDP”)  for  the
prevention/treatment  of  gastrointestinal  (“GI”)  disorders  characterized  by  severe  inflammation,  including  pediatric  Crohn’s  disease  (SGX203)  and  acute
radiation enteritis (SGX201).

Our Vaccines/BioDefense business segment includes active development programs for RiVax™, our ricin toxin vaccine candidate, OrbeShield®, our GI acute
radiation  syndrome  (“GI  ARS”)  therapeutic  candidate  and  SGX943,  our  melioidosis  therapeutic  candidate.  The  development  of  our  vaccine  programs
currently  is  supported  by  our  heat  stabilization  technology,  known  as  ThermoVax®,  under  existing  and  on-going  government  contract  funding.  With  the
government contract from the National Institute of Allergy and Infectious Diseases (“NIAID”), we will attempt to advance the development of RiVax™ to
protect  against  exposure  to  ricin  toxin.  We  have  advanced  the  development  of  OrbeShield®  for  the  treatment  of  GI  ARS  with  funds  received  under  our
awarded government contracts with the Biomedical Advanced Research and Development Authority (“BARDA”) and grants from NIAID.

An outline of our business strategy follows:

● Complete enrollment and report preliminary results in our pivotal Phase 3 clinical trial of SGX301 for the treatment of CTCL;
● Obtain agreement from the United States Food and Drug Administration (the “FDA”) on a pivotal Phase 3 protocol of SGX942 for the treatment

of oral mucositis in head and neck cancer patients and initiate the trial;

● Initiate a pivotal Phase 3 clinical trial of SGX203 for the treatment of pediatric Crohn’s disease;
● Continue development of RiVax™ in combination with our ThermoVax® technology, to develop new heat stable vaccines in biodefense with

NIAID funding support;

● Advance the preclinical and manufacturing development of OrbeShield® as a biodefense medical countermeasure for the treatment of GI ARS

contingent upon government funding support;

● Continue to apply for and secure additional government funding for each of our BioTherapeutics and Vaccines/BioDefense programs through

grants, contracts and/or procurements;

● Pursue business development opportunities for our pipeline programs, as well as explore merger/acquisition strategies; and
● Acquire or in-license new clinical-stage compounds for development.

Corporate Information

We  were  incorporated  in  Delaware  in  1987  under  the  name  Biological  Therapeutics,  Inc.  In  1987  we  merged  with  Biological  Therapeutics,  Inc.,  a  North
Dakota corporation, pursuant to which we changed our name to “Immunotherapeutics, Inc.” We changed our name to “Endorex Corp.” in 1996, to “Endorex
Corporation” in 1998, to “DOR BioPharma, Inc.” in 2001, and finally to “Soligenix, Inc.” in 2009. Our principal executive offices are located at 29 Emmons
Drive, Suite C-10, Princeton, New Jersey 08540 and our telephone number is (609) 538-8200.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Product Candidates in Development

The following tables summarize our product candidates under development:

Soligenix Product
Candidate

Therapeutic Indication

Stage of Development

BioTherapeutic Product Candidates

SGX301

  Cutaneous T-Cell Lymphoma  

SGX942

  Oral Mucositis in Head and

Neck Cancer

SGX203**

Pediatric Crohn’s disease

Phase 2 trial completed; demonstrated significantly higher response rate compared to
placebo;
Phase 3 clinical trial initiated in the second half of 2015, with data expected in the second
half of 2017

Phase 2 trial completed; demonstrated significant response compared to placebo with
positive long-term (12 month) safety reported in 2016; seek to obtain FDA agreement on
the Phase 3 protocol and initiate the trial in the first half of 2017, with data expected in the
second half of 2018

Phase 1/2 clinical trial completed June 2013, efficacy data, pharmacokinetic
(PK)/pharmacodynamic (PD) profile and safety profile demonstrated;
Phase 3 clinical trial planned for the second half of 2017, with data expected in the second
half of 2019

SGX201**

Acute Radiation Enteritis

Phase 1/2 clinical trial complete; safety profile and preliminary efficacy demonstrated

Soligenix Product
Candidate

ThermoVax®

Vaccine Thermostability Platform**

Indication

Stage of Development

  Thermostability of aluminum

  Pre-clinical

adjuvanted vaccines

BioDefense Products**

Soligenix Product Candidate  

Indication

Stage of Development

RiVax™

Vaccine against

Phase 1b trial complete, safety and neutralizing antibodies for protection demonstrated;
Phase 1/2 trial planned for the first half of 2018

OrbeShield®

SGX943

Ricin Toxin Poisoning

  Therapeutic against GI ARS  

Melioidosis

Pre-clinical

Pre-clinical

** Contingent upon continued government contract/grant funding or other funding source.

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BioTherapeutics Overview

SGX301 – for Treating Cutaneous T-Cell Lymphoma

SGX301  is  a  novel  photodynamic  therapy  that  utilizes  safe  visible  light  for  activation.  The  active  ingredient  in  SGX301  is  synthetic  hypericin,  a
photosensitizer which is topically applied to skin lesions and then activated by fluorescent light 16 to 24 hours later. Hypericin is also found in several species
of Hypericum  plants,  although  the  drug  used  in  SGX301  is  chemically  synthesized  by  a  proprietary  manufacturing  process  and  not  extracted  from  plants.
Importantly,  hypericin  is  optimally  activated  with  visible  light  thereby  avoiding  the  negative  consequences  of  ultraviolet  light.  Other  light  therapies  using
UVA light result in serious adverse effects including secondary skin cancers.

Combined with photoactivation, in clinical trials hypericin has demonstrated significant anti-proliferative effects on activated normal human lymphoid cells
and inhibited growth of malignant T-cells isolated from CTCL patients. In both settings, it appears that the mode of action is an induction of cell death in a
concentration as well as a light dose-dependent fashion. These effects appear to result, in part, from the generation of singlet oxygen during photoactivation of
hypericin.

Hypericin is one of the most efficient known generators of singlet oxygen, the key component for phototherapy. The generation of singlet oxygen induces
necrosis and apoptosis in adjacent cells. The use of topical hypericin coupled with directed visible light results in generation of singlet oxygen only at the
treated site. We believe that the use of visible light (as opposed to cancer-causing ultraviolet light) is a major advance in photodynamic therapy. In a published
Phase 2 clinical study in CTCL, after six weeks of twice weekly therapy, a majority of patients experienced a statistically significant (p≤0.04) improvement
with topical hypericin treatment whereas the placebo was ineffective: 58.3% compared to 8.3%, respectively.

SGX301 has received orphan drug designation as well as Fast Track designation from the FDA. The Orphan Drug Act is intended to assist and encourage
companies  to  develop  safe  and  effective  therapies  for  the  treatment  of  rare  diseases  and  disorders.  In  addition  to  providing  a  seven-year  term  of  market
exclusivity for SGX301 upon final FDA approval, orphan drug designation also positions us to be able to leverage a wide range of financial and regulatory
benefits,  including  government  grants  for  conducting  clinical  trials,  waiver  of  FDA  user  fees  for  the  potential  submission  of  a  New  Drug  Application
(“NDA”) for SGX301, and certain tax credits. In addition, Fast Track is a designation that the FDA reserves for a drug intended to treat a serious or life-
threatening  condition  and  one  that  demonstrates  the  potential  to  address  an  unmet  medical  need  for  the  condition.  Fast  Track  designation  is  designed  to
facilitate the development and expedite the review of new drugs. For instance, should events warrant, we will be eligible to submit a NDA for SGX301 on a
rolling basis, permitting the FDA to review sections of the NDA prior to receiving the complete submission. Additionally, NDAs for Fast Track development
programs ordinarily will be eligible for priority review. SGX301 for the treatment of CTCL also was granted orphan drug designation from the European
Medicines  Agency  (“EMA”)  Committee  for  Orphan  Medical  Products  and  Promising  Innovative  Medicine  (“PIM”)  designation  from  the  Medicines  and
Healthcare Products Regulatory Agency (“MHRA”) in the United Kingdom (“UK”).

We initiated our pivotal Phase 3 clinical study of SGX301 for the treatment of CTCL during December 2015 and are actively enrolling patients. The Phase 3
protocol  is  expected  to  be  a  highly  powered,  double-blind,  randomized,  placebo-controlled,  multicenter  trial  and  will  seek  to  enroll  approximately  120
evaluable subjects. The trial will consist of three treatment cycles, each of eight weeks duration. Treatments will be administered twice weekly for the first six
weeks and treatment response will be determined at the end of the eighth week. In the first treatment cycle, approximately 80 subjects will receive SGX301
and 40 will receive placebo treatment of their index lesions. In the second cycle, all subjects will receive SGX301 treatment of their index lesions, and in the
third cycle all subjects will receive SGX301 treatment of all of their lesions. Subjects will be followed for an additional six months after the completion of
treatment.  The  primary  efficacy  endpoint  will  be  assessed  on  the  percentage  of  patients  in  each  of  the  two  treatment  groups  (i.e.,  SGX301  and  placebo)
achieving  a  partial  or  complete  response  of  the  treated  lesions,  defined  as  a  ≥  50%  reduction  in  the  total  Composite  Assessment  of  Index  Lesion  Disease
Severity (“CAILS”) score for three index lesions at the Cycle 1 evaluation visit (Week 8) compared to the total CAILS score at baseline. Other secondary
measures will assess treatment response, including duration, degree of improvement, time to relapse and safety.

3

 
 
 
 
 
 
 
 
 
 
 
We estimate the potential worldwide market for SGX301 is in excess of $250 million for all applications, including the treatment of CTCL. This potential
market information is a forward-looking statement. While we have determined this potential market size based on assumptions that we believe are reasonable,
there are a number of factors that could cause our expectations to change or not be realized.

Cutaneous T-Cell Lymphoma

CTCL is a class of non-Hodgkin’s lymphoma (“NHL”), a type of cancer of the white blood cells that are an integral part of the immune system. Unlike most
NHLs, which generally involve B-cell lymphocytes (involved in producing antibodies), CTCL is caused by an expansion of malignant T-cell lymphocytes
(involved  in  cell-mediated  immunity)  normally  programmed  to  migrate  to  the  skin.  These  skin-trafficking  malignant  T-cells  migrate  to  the  skin,  causing
various lesions to appear that may change shape as the disease progresses, typically beginning as a rash and eventually forming plaques and tumors. Mycosis
fungoides (“MF”) is the most common form of CTCL. It generally presents with skin involvement only, manifested as scaly, erythematous patches. Advanced
disease  with  diffuse  lymph  node  and  visceral  organ  involvement  is  usually  associated  with  a  poorer  response  rate  to  standard  therapies.  A  relatively
uncommon  sub-group  of  CTCL  patients  present  with  extensive  skin  involvement  and  circulating  malignant  cerebriform  T-cells,  referred  to  as  Sézary
syndrome. These patients have substantially graver prognoses than those with MF.

CTCL  mortality  is  related  to  stage  of  disease,  with  median  survival  generally  ranging  from  about  12  years  in  the  early  stages  to  only  2.5  years  when  the
disease  has  advanced.  There  is  currently  no  FDA-approved  drug  for  front-line  treatment  of  early  stage  CTCL. Treatment  of  early-stage  disease  generally
involves  skin-directed  therapies.  One  of  the  most  common  unapproved  therapies  used  for  early-stage  disease  is  oral  5  or  8-methoxypsoralen  (“Psoralen”)
given  with  ultraviolet  A  (“UVA”)  light,  referred  to  as  PUVA,  which  is  approved  for  dermatological  conditions  such  as  disabling  psoriasis  not  adequately
responsive  to  other  forms  of  therapy,  idiopathic  vitiligo  and  skin  manifestations  of  CTCL  in  persons  who  have  not  been  responsive  to  other  forms  of
treatment.  Psoralen  is  a  mutagenic  chemical  that  interferes  with  DNA  causing  mutations  and  other  malignancies.  Moreover,  UVA  is  a  carcinogenic  light
source that when combined with the Psoralen, results in serious adverse effects including secondary skin cancers; therefore, the FDA requires a Black Box
warning for PUVA.

CTCL constitutes a rare group of NHLs, occurring in about 4% of the approximate 500,000 individuals living with NHL. We estimate, based upon review of
historic  published  studies  and  reports  and  an  interpolation  of  data  on  the  incidence  of  CTCL,  that  it  affects  over  20,000  individuals  in  the  U.S.,  with
approximately 2,800 new cases seen annually.

Dusquetide

Dusquetide (research name: SGX94) is an innate defense regulator (“IDR”) that regulates the innate immune system to simultaneously reduce inflammation,
eliminate infection and enhance tissue healing.

Dusquetide  is  based  on  a  new  class  of  short,  synthetic  peptides  known  as  IDRs  that  have  a  novel  mechanism  of  action  in  that  it  is  simultaneously  anti-
inflammatory and anti-infective. IDRs have no direct antibiotic activity but modulate host responses, increasing survival after infections with a broad range of
bacterial  Gram-negative  and  Gram-positive  pathogens  including  both  antibiotic  sensitive  and  resistant  strains,  as  well  as  accelerating  resolution  of  tissue
damage following exposure to a variety of agents including bacterial pathogens, trauma and chemo- or radiation-therapy. IDRs represent a novel approach to
the control of infection and tissue damage via highly selective binding to an intracellular adaptor protein, sequestosome-1, also known as p62, which has a
pivotal function in signal transduction during activation and control of the innate defense system. Preclinical data indicate that IDRs may be active in models
of a wide range of therapeutic indications including life-threatening bacterial infections as well as the severe side-effects of chemo- and radiation-therapy.

4

 
 
 
 
 
 
 
 
 
 
 
 
Dusquetide has demonstrated efficacy in numerous animal disease models including mucositis, colitis, skin infection and other bacterial infections and has
been evaluated in a double-blind, placebo-controlled Phase 1 clinical trial in 84 healthy volunteers with both single ascending dose and multiple ascending
dose components. Dusquetide was shown to have a good safety profile and well-tolerated in all dose groups when administered by IV over 7 days and was
consistent with safety results seen in pre-clinical studies. Dusquetide is the subject of an open Investigational New Drug (“IND”) application which has been
cleared  by  the  FDA.  We  believe  that  market  opportunities  for  dusquetide  include  mucositis,  acute  methicillin  resistant  Staphylococcus  aureus  (MRSA)
bacterial infections, acinetobacter, melioidosis, and acute radiation syndrome.

SGX942 – for Treating Oral Mucositis in Head and Neck Cancer

SGX942 is our product candidate containing our IDR technology, dusquetide, targeting the treatment of oral mucositis in head and neck cancer patients. Oral
mucositis in this patient population is an area of unmet medical need where there are currently no approved drug therapies. Accordingly, we received Fast
Track designation for the treatment of oral mucositis as a result of radiation and/or chemotherapy treatment in head and neck cancer patients from the FDA. In
addition, dusquetide has been granted PIM designation in the UK by the MHRA for the treatment of severe oral mucositis in head and neck cancer patients
receiving chemoradiation therapy.

We initiated a Phase 2 clinical study of SGX942 for the treatment of oral mucositis in head and neck cancer patients in December of 2013. We completed
enrollment in this trial in the second half of 2015 and in December 2015 released positive preliminary results. In this Phase 2 proof-of-concept clinical study
that enrolled 111 patients, SGX942, at a dose of 1.5 mg/kg, successfully reduced the median duration of severe oral mucositis by 50%, from 18 days to 9 days
(p=0.099) in all patients and by 67%, from 30 days to 10 days (p=0.040) in patients receiving the most aggressive chemoradiation therapy for treatment of
their head and neck cancer. The p-values met the prospectively defined statistical threshold of p<0.1 in the study protocol. In addition to identifying the best
dose of 1.5 mg/kg, this study achieved all objectives, including increased incidence of “complete response” of tumor at the one month follow up visit (47% in
placebo vs. 63% in SGX942 at 1.5 mg/kg). Decreases in mortality and decreases in infection rate were also observed with SGX942 treatment, consistent with
the preclinical results observed in animal models. SGX942 was found to be generally safe and well tolerated, consistent with the safety profile observed in the
prior Phase 1 study conducted in 84 healthy volunteers. The long-term (12 month) follow-up data remains consistent with the preliminary positive safety and
efficacy  findings.  While  the  placebo  population  experienced  the  expected  12-month  survival  rate  of  approximately  80%,  as  defined  in  the  Surveillance,
Epidemiology, and End Results statistics 1975-2012 from the National Cancer Institute, the SGX942 1.5 mg/kg treatment group reported a 12-month survival
rate of 93% (7% mortality in the SGX942 1.5 mg/kg group compared to 19% in the placebo group). Similarly, tumor resolution (complete response) at 12
months was better in the SGX942 1.5 mg/kg treatment group relative to the placebo population (80% in the 1.5 mg/kg group compared to 74% in the placebo
group). In addition to safety, evaluations of other secondary efficacy endpoints, such as the utilization of opioid pain medication, indicated that the SGX942
1.5mg/kg treatment group had a 40% decrease in the use of opioids at the later stage of the treatment phase of the trial, when oral mucositis is usually most
severe and expected to increase paid medication use. This was in contrast to the placebo group, which demonstrated a 10% increase in use of opioids over this
same period. Data from this Phase 2 trial was published online in the Journal of Biotechnology. The publication also delineates the supportive nonclinical data
in  this  indication,  demonstrating  consistency  in  the  qualitative  and  quantitative  biological  response,  including  dose  response,  across  the  nonclinical  and
clinical data sets. The results are available at the following link: http://authors.elservier.com/sd/article/S01681656116315668.

On September 9, 2016, we and SciClone Pharmaceuticals, Inc. (“SciClone”) entered into an exclusive license agreement, pursuant to which we granted rights
to  SciClone  to  develop,  promote,  market,  distribute  and  sell  SGX942  in  defined  territories.  Under  the  terms  of  the  license  agreement,  SciClone  will  be
responsible for all aspects of development, product registration and commercialization in the territories, having access to data generated by us. In exchange
for  exclusive  rights,  SciClone  will  pay  us  royalties  on  net  sales,  and  we  will  supply  commercial  drug  product  to  SciClone  on  a  cost-plus  basis,  while
maintaining worldwide manufacturing rights.

5

 
 
 
 
 
 
 
 
 
We are working with the FDA to obtain agreement on the design of a pivotal Phase 3 protocol for SGX942 in the treatment of oral mucositis in patients with
head  and  neck  cancer  receiving  chemoradiation  therapy.  Additionally,  we  have  received  positive  Scientific  Advice  from  the  EMA  for  the  development  of
SGX942 as a treatment for oral mucositis in patients with head and neck cancer. The Scientific Advice from the EMA indicates that a single, double-blind,
placebo-controlled, multinational, Phase 3 pivotal study, if successful, in conjunction with the Phase 2 dose-ranging study, is generally considered sufficient
to  support  a  marketing  authorization  application  (“MAA”)  to  the  EMA  for  potential  licensure  in  Europe.  The  advice  also  provided  several  suggestions  to
strengthen the study design and data collection that will be integrated into the final protocol. Scientific Advice is offered by the EMA to stakeholders for
clarification  of  questions  arising  during  development  of  medicinal  products.  The  scope  of  Scientific  Advice  is  limited  to  scientific  issues  and  focuses  on
development strategies rather than pre-evaluation of data to support an MAA. Scientific Advice is legally non-binding and is based on the current scientific
knowledge which may be subject to future changes.

We  estimate  the  potential  worldwide  market  for  SGX942  is  in  excess  of  $500  million  for  all  applications,  including  the  treatment  of  oral  mucositis.  This
potential market information is a forward-looking statement. While we have determined this potential market size based on assumptions that we believe are
reasonable, there are a number of factors that could cause our expectations to change or not be realized.

Oral Mucositis

Mucositis is the clinical term for damage done to the mucosa by anticancer therapies. It can occur in any mucosal region, but is most commonly associated
with  the  mouth,  followed  by  the  small  intestine.  We  estimate,  based  upon  our  review  of  historic  studies  and  reports,  and  an  interpolation  of  data  on  the
incidence  of  mucositis,  that  mucositis  affects  approximately  500,000  people  in  the  U.S.  per  year  and  occurs  in  40%  of  patients  receiving  chemotherapy.
Mucositis can be severely debilitating and can lead to infection, sepsis, the need for parenteral nutrition and narcotic analgesia. The GI damage causes severe
diarrhea. These symptoms can limit the doses and duration of cancer treatment, leading to sub-optimal treatment outcomes.

The mechanisms of mucositis have been extensively studied and have been recently linked to the interaction of chemotherapy and/or radiation therapy with
the innate defense system. Bacterial infection of the ulcerative lesions is regarded as a secondary consequence of dysregulated local inflammation triggered
by therapy-induced cell death, rather than as the primary cause of the lesions.

We estimate, based upon our review of historic studies and reports, and an interpolation of data on the incidence of oral mucositis, that oral mucositis is a
subpopulation of approximately 90,000 patients in the U.S., with a comparable number in Europe. Oral mucositis almost always occurs in patients with head
and  neck  cancer  treated  with  radiation  therapy  (greater  than  80%  incidence  of  severe  mucositis)  and  is  common  in  patients  undergoing  high  dose
chemotherapy and hematopoietic cell transplantation, where the incidence and severity of oral mucositis depends greatly on the nature of the conditioning
regimen used for myeloablation.

Oral BDP

Oral  BDP  (beclomethasone  17,21-dipropionate)  represents  a  first-of-its-kind  oral,  locally  acting  therapy  tailored  to  treat  GI  inflammation.  BDP  has  been
marketed  in  the  U.S.  and  worldwide  since  the  early  1970s  as  the  active  pharmaceutical  ingredient  in  a  nasal  spray  and  in  a  metered-dose  inhaler  for  the
treatment  of  patients  with  allergic  rhinitis  and  asthma.  Oral  BDP  is  specifically  formulated  for  oral  administration  as  a  single  product  consisting  of  two
tablets. One tablet is intended to release BDP in the upper sections of the GI tract and the other tablet is intended to release BDP in the lower sections of the
GI tract.

Based  on  its  pharmacological  characteristics,  oral  BDP  may  have  utility  in  treating  other  conditions  of  the  gastrointestinal  tract  having  an  inflammatory
component. We are planning to pursue development programs for the treatment of pediatric Crohn’s disease, acute radiation enteritis and GI ARS pending
further  grant  funding.  We  are  also  exploring  the  possibility  of  testing  oral  BDP  for  local  inflammation  associated  with  ulcerative  colitis,  among  other
indications.

We are pursuing orphan drug designations for relevant indications as appropriate in both the U.S. and Europe. An orphan drug designation provides for seven
years and ten years of market exclusivity upon approval in the U.S. and Europe, respectively.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
SGX203 – for Treating Pediatric Crohn’s Disease

SGX203  is  a  two  tablet  delivery  system  of  BDP  specifically  designed  for  oral  use  that  allows  for  administration  of  immediate  and  delayed  release  BDP
throughout  the  small  bowel  and  the  colon.  The  FDA  has  given  SGX203  orphan  drug  designation  as  well  as  Fast  Track  designation  for  the  treatment  of
pediatric Crohn’s disease.

We  estimate  the  potential  worldwide  market  for  oral  BDP  is  in  excess  of  $500  million  for  all  applications,  including  the  treatment  of  pediatric  Crohn’s
disease. This potential market information is a forward-looking statement. While we have determined this potential market size based on assumptions that we
believe are reasonable, there are a number of factors that could cause our expectations to change or not be realized.

Pediatric Crohn’s Disease

Crohn’s disease causes inflammation of the GI tract. Crohn’s disease can affect any area of the GI tract, from the mouth to the anus, but it most commonly
affects  the  lower  part  of  the  small  intestine,  called  the  ileum.  The  swelling  caused  by  the  disease  extends  deep  into  the  lining  of  the  affected  organ.  The
swelling can induce pain and can make the intestines empty frequently, resulting in diarrhea. Because the symptoms of Crohn’s disease are similar to other
intestinal  disorders,  such  as  irritable  bowel  syndrome  and  ulcerative  colitis,  it  can  be  difficult  to  diagnose.  People  of  Ashkenazi  Jewish  heritage  have  an
increased risk of developing Crohn’s disease.

Crohn’s disease can appear at any age, but it is most often diagnosed in adults in their 20s and 30s. However, approximately 30% of people with Crohn’s
disease develop symptoms before 20 years of age. We estimate, based upon our review of historic published studies and reports, and an interpolation of data
on the incidence of pediatric Crohn’s disease, that pediatric Crohn’s disease is a subpopulation of approximately 80,000 patients in the U.S. with a comparable
number in Europe. Crohn’s disease tends to be both severe and extensive in the pediatric population and a relatively high proportion (approximately 40%) of
pediatric Crohn’s patients have involvement of their upper gastrointestinal tract.

Crohn’s disease presents special challenges for children and teens. In addition to bothersome and often painful symptoms, the disease can stunt growth, delay
puberty,  and  weaken  bones.  Crohn’s  disease  symptoms  may  sometimes  prevent  a  child  from  participating  in  enjoyable  activities.  The  emotional  and
psychological issues of living with a chronic disease can be especially difficult for young people.

SGX201 – for Preventing Acute Radiation Enteritis

SGX201  is  a  delayed-release  formulation  of  BDP  specifically  designed  for  oral  use.  In  2012,  we  completed  a  Phase  1/2  clinical  trial  testing  SGX201  in
prevention  of  acute  radiation  enteritis.  Patients  with  rectal  cancer  scheduled  to  undergo  concurrent  radiation  and  chemotherapy  prior  to  surgery  were
randomized to one of four dose groups. The objectives of the study were to evaluate the safety and maximal tolerated dose of escalating doses of SGX201, as
well as the preliminary efficacy of SGX201 for prevention of signs and symptoms of acute radiation enteritis. The study demonstrated that oral administration
of SGX201 was safe and well tolerated across all four dose groups. There was also evidence of a potential dose response with respect to diarrhea, nausea and
vomiting  and  the  assessment  of  enteritis  according  to  National  Cancer  Institute  Common  Terminology  Criteria  for  Adverse  Events  for  selected
gastrointestinal events. In addition, the incidence of diarrhea was lower than that seen in recent published historical control data in this patient population.
This program was supported in part by a $500,000 two-year Small Business Innovation and Research (“SBIR”) grant awarded by the National Institutes of
Health  (“NIH”).  We  continue  to  work  with  our  Radiation  Enteritis  medical  advisors  to  identify  additional  funding  opportunities  to  support  the  clinical
development program.

We have received Fast Track designation from the FDA for SGX201 for acute radiation enteritis.

We estimate the potential worldwide market for oral BDP is in excess of $500 million for all applications, including the treatment of acute radiation enteritis.
This potential market information is a forward-looking statement. While we have determined this potential market size based on assumptions that we believe
are reasonable, there are a number of factors that could cause our expectations to change or not be realized.

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Acute Radiation Enteritis

External radiation therapy is used to treat most types of cancer, including cancer of the bladder, uterine, cervix, rectum, prostate, and vagina. During delivery
of treatment, some level of radiation will also be delivered to healthy tissue, including the bowel, leading to acute and chronic toxicities. The large and small
bowels are very sensitive to radiation and the larger the dose of radiation the greater the damage to normal bowel tissue. Radiation enteritis is a condition in
which the lining of the bowel becomes swollen and inflamed during or after radiation therapy to the abdomen, pelvis, or rectum. Most tumors in the abdomen
and pelvis need large doses, and almost all patients receiving radiation to the abdomen, pelvis, or rectum will show signs of acute enteritis.

Patients with acute enteritis may have nausea, vomiting, abdominal pain and bleeding, among other symptoms. Some patients may develop dehydration and
require hospitalization. With diarrhea, the gastrointestinal tract does not function normally, and nutrients such as fat, lactose, bile salts, and vitamin B12 are
not well absorbed.

Symptoms will usually resolve within two to six weeks after therapy has ceased. Radiation enteritis is often not a self-limited illness, as over 80% of patients
who receive abdominal radiation therapy complain of a persistent change in bowel habits. Moreover, acute radiation injury increases the risk of development
of chronic radiation enteropathy, and overall 5% to 15% of the patients who receive abdominal or pelvic irradiation will develop chronic radiation enteritis.

We estimate, based upon our review of historic published studies and reports, and an interpolation of data on the treatment courses and incidence of cancers
occurring in the abdominal and pelvic regions, there to be over 100,000 patients annually in the U.S., with a comparable number in Europe, who receive
abdominal or pelvic external beam radiation treatment for cancer, and these patients are at risk of developing acute and chronic radiation enteritis.

Vaccines/BioDefense Overview

ThermoVax® – Thermostability Technology

Our thermostability technology, ThermoVax®, is a novel method of rendering aluminum salt, (known colloquially as Alum), adjuvanted vaccines stable at
elevated temperatures. Alum is the most widely employed adjuvant technology in the vaccine industry. The value of ThermoVax® lies in its potential ability
to eliminate the need for cold chain production, transportation, and storage for Alum adjuvanted vaccines. This would relieve companies of the high costs of
producing  and  maintaining  vaccines  under  refrigerated  conditions.  Based  on  historical  reports  from  the  World  Health  Organization  and  other  scientific
reports, we believe that a meaningful proportion of vaccine doses globally are wasted due to excursions from required cold chain temperature ranges. This is
due  to  the  fact  that  most  Alum  adjuvanted  vaccines  need  to  be  maintained  at  between  2  and  8  degrees  Celsius  (“C”)  and  even  brief  excursions  from  this
temperature range (especially below freezing) usually necessitates the destruction of the product or the initiation of costly stability programs specific for the
vaccine lots in question. We believe that the savings realized from the elimination of cold chain costs and related product losses would significantly increase
the profitability of vaccine products. We believe that elimination of the cold chain could further facilitate the use of these vaccines in the lesser developed
parts of the world. ThermoVax® has the potential to facilitate easier storage and distribution of strategic national stockpile vaccines in emergency settings.

8

 
 
 
 
 
 
 
 
 
 
 
 
ThermoVax® development  was  supported  pursuant  to  our  $9.4  million  NIAID  grant  enabling  development  of  thermo-stable  ricin  (RiVax™)  and  anthrax
(VeloThrax®) vaccines. Proof-of-concept preclinical studies with ThermoVax® indicate that it is able to produce stable vaccine formulations using adjuvants,
protein  immunogens,  and  other  components  that  ordinarily  would  not  withstand  long  temperature  variations  exceeding  customary  refrigerated  storage
conditions.  These  studies  were  conducted  with  our  aluminum-adjuvanted  ricin  toxin  vaccine,  RiVax™  and  our  aluminum-adjuvanted  anthrax  vaccine,
VeloThrax®. Each vaccine was manufactured under precise lyophilization conditions using excipients that aid in maintaining native protein structure of the
key antigen. When RiVax™ was kept at 40 degrees C (104 degrees Fahrenheit) for up to one year, all of the animals vaccinated with the lyophilized RiVax™
vaccine developed potent and high titer neutralizing antibodies. In contrast, animals that were vaccinated with the liquid RiVax™ vaccine kept at 40 degrees
C did not develop neutralizing antibodies and were not protected against ricin exposure. The ricin A chain is extremely sensitive to temperature and rapidly
loses the ability to induce neutralizing antibodies when exposed to temperatures higher than 8 degrees C. When VeloThrax® was kept for up to 16 weeks at 70
degrees  C,  it  was  able  to  develop  a  potent  antibody  response,  unlike  the  liquid  formulation  kept  at  the  same  temperature.  Moreover,  we  also  have
demonstrated the compatibility of our thermostabilization technology with other secondary adjuvants such as TLR-4 agonists. Additionally, the University of
Colorado conducted a study that demonstrated a heat stable vaccine formulation of a human papillomavirus (“HPV”) vaccine. The work was conducted by
Drs. Randolph and Garcea and demonstrated the successful conversion of a commercial virus-like-particle based vaccine requiring cold chain storage to a
subunit, alum-adjuvanted, vaccine which is stable at ambient temperatures. This work, funded by a University of Colorado seed grant and the Specialized
Program of Research Excellence in cervical cancer, is the first demonstration of the utility of ThermoVax® technology for the development of a subunit based
commercial  vaccine.  The  HPV  vaccine  formulation  was  found  to  be  stable  for  at  least  12  weeks  at  50  degrees  C.  In  the  study,  mice  immunized  with  the
ThermoVax®-stabilized HPV subunit vaccine were also found to achieve immune responses similar to the commercial HPV vaccine, Cervarix®, as measured
by either total antibody levels or neutralizing antibody levels. Moreover, whereas the immune responses to Cervarix® were reduced after storage for 12 weeks
at 50 degrees C, the ThermoVax® formulated vaccine retained its efficacy. The results were published online in the European Journal of Pharmaceutics and
Biopharmaceutics see http://www.sciencedirect.com/science/article/pii/S0939641115002416).

We also entered into a collaboration agreement with Axel Lehrer, PhD of the Department of Tropical Medicine, Medical Microbiology and Pharmacology,
John A. Burns School of Medicine, University of Hawaiʻi at Manoa and Hawaii Biotech, Inc. (“HBI”) to develop a heat stable subunit Ebola vaccine. Dr.
Lehrer, a co-inventor of the Ebola vaccine with HBI, has shown proof of concept efficacy with subunit Ebola vaccines in non-human primates. The most
advanced  Ebola  vaccines  involve  the  use  of  vesicular  stomatitis  virus  and  adenovirus  vectors  –  live,  viral  vectors  which  complicate  the  manufacturing,
stability  and  storage  requirements.  Dr.  Lehrer’s  vaccine  candidate  is  based  on  highly  purified  recombinant  protein  antigens,  circumventing  many  of  these
manufacturing difficulties. Dr. Lehrer and HBI have developed a robust manufacturing process for the required proteins. Application of ThermoVax®  may
allow for a product that can avoid the need for cold chain distribution and storage, yielding a vaccine ideal for use in both the developed and developing
world. Although this agreement has expired in accordance with its terms, we expect to extend the period of the agreement or enter into another agreement
with Dr. Lehrer and HBI to replace this agreement.

We  intend  to  seek  out  potential  partnerships  with  companies  marketing  FDA/ex-U.S.  health  authority  approved  Alum  adjuvanted  vaccines  and  currently
developing  Alum  adjuvanted  vaccines  that  are  interested  in  eliminating  the  need  for  cold  chain  for  their  products. We  believe  that  ThermoVax®  also  will
enable  us  to  expand  our  vaccine  development  expertise  beyond  biodefense  into  the  infectious  disease  space  and  also  has  the  potential  to  allow  for  the
development of multivalent vaccines (e.g., combination ricin-anthrax vaccine).

RiVax™ – Ricin Toxin Vaccine

RiVax™ is our proprietary vaccine candidate being developed to protect against exposure to ricin toxin and if approved would be the first ricin vaccine. The
immunogen  in  RiVax™  induces  a  protective  immune  response  in  animal  models  of  ricin  exposure  and  functionally  active  antibodies  in  humans.  The
immunogen consists of a genetically inactivated subunit ricin A chain that is enzymatically inactive and lacks residual toxicity of the holotoxin. RiVax™ has
demonstrated  statistically  significant  (p<0.0001)  preclinical  survival  results  in  a  lethal  aerosol  exposure  non-human  primate  model  (Roy  et  al,  2015,
Thermostable ricin vaccine protects rhesus macaques against aerosolized ricin: Epitope-specific neutralizing antibodies correlate with protection, PNAS USA
March 24, 2015), and has also been shown to be well tolerated and immunogenic in two Phase 1 clinical trials in healthy volunteers. Results of the first Phase
1  human  trial  of  RiVax™  established  that  the  immunogen  was  safe  and  induced  antibodies  that  we  believe  may  protect  humans  from  ricin  exposure.  The
antibodies  generated  from  vaccination,  concentrated  and  purified,  were  capable  of  conferring  immunity  passively  to  recipient  animals,  indicating  that  the
vaccine  was  capable  of  inducing  functionally  active  antibodies  in  humans.  The  outcome  of  this  study  was  published  in  the  Proceedings  of  the  National
Academy of Sciences (Vitetta et al., 2006, A Pilot Clinical Trial of a Recombinant Ricin Vaccine in Normal Humans, PNAS, 103:2268-2273). The second
trial, which was completed in September 2012 and was sponsored by University of Texas Southwestern Medical Center (“UTSW”), evaluated a more potent
formulation of RiVax™ that contained an aluminum adjuvant (Alum). The results of the Phase 1b study indicated that Alum adjuvanted RiVax™ was safe and
well  tolerated,  and  induced  greater  ricin  neutralizing  antibody  levels  in  humans  than  adjuvant-free  RiVax™.  The  outcomes  of  this  second  study  were
published in the Clinical and Vaccine Immunology (Vitetta et al., 2012, Recombinant Ricin Vaccine Phase 1b Clinical Trial, Clin. Vaccine Immunol. 10:1697-
9). We have adapted the original manufacturing process for the immunogen contained in RiVax™ for thermostability and large scale manufacturing and are
further establishing correlates of the human immune response in non-human primates. We have entered into a collaboration with IDT Biologika GmbH to
scale-up the formulation/filling process and continue development and validation of analytical methods established at IDT to advance the program. We also
have  initiated  a  development  agreement  with  Emergent  BioSolutions,  Inc.  to  implement  a  commercially  viable,  scalable  production  technology  for  the
RiVax™ drug substance protein antigen.

9

 
 
 
 
 
 
 
 
 
The development of RiVax™ has been sponsored through a series of overlapping challenge grants, UC1, and cooperative grants, U01, from the NIH, granted
to us and to UTSW where the vaccine originated. The second clinical trial was supported by a grant from the FDA’s Office of Orphan Products to UTSW. To
date,  we  and  UTSW  have  collectively  received  approximately  $25  million  in  grant  funding  from  the  NIH  for  the  development  of  RiVax™.  In  September
2014,  we  entered  into  a  contract  with  the  NIH  for  the  development  of  RiVax™  that  would  provide  up  to  an  additional  $24.7  million  of  funding  in  the
aggregate  if  options  to  extend  the  contract  are  exercised  by  the  NIH.  The  development  agreements  with  Emergent  BioSolutions  and  IDT  are  specifically
funded under this NIH contract.

RiVax™ has been granted orphan drug designation by the FDA for the prevention of ricin intoxication.

Assuming development efforts are successful for RiVax™, we believe potential government procurement contract(s) could reach $200 million. This potential
procurement contract information is a forward-looking statement. While we have determined this potential procurement contract value based on assumptions
that we believe are reasonable, there are a number of factors that could cause our expectations to change or not be realized.

As a new chemical entity, an FDA approved RiVax™ vaccine has the potential to qualify for a biodefense Priority Review Voucher (“PRV”). Approved under
the 21st Century Cures Act in late 2016, the biodefense PRV is awarded upon approval as a medical countermeasure when the active ingredient(s) have not
been otherwise approved for use in any context. PRVs are transferable and can be sold, with sales in recent years varying from between $125 million to $350
million. When redeemed, PRVs entitle the user to an accelerated review period of six months, saving a median of seven months review time as calculated in
2009. However, FDA must be advised 90 days in advance of the use of the PRV and the use of a PRV is associated with an additional user fee ($2.7 million in
2017).

Ricin Toxin

Ricin toxin can be cheaply and easily produced, is stable over long periods of time, is toxic by several routes of exposure and thus has the potential to be used
as a biological weapon against military and/or civilian targets. As a bioterrorism agent, ricin could be disseminated as an aerosol, by injection, or as a food
supply contaminant. The potential use of ricin toxin as a biological weapon of mass destruction has been highlighted in a Federal Bureau of Investigation
Bioterror report released in November 2007 titled Terrorism 2002-2005, which states that “Ricin and the bacterial agent anthrax are emerging as the most
prevalent agents involved in WMD investigations” (http://www.fbi.gov/stats-services/publications/terrorism-2002-2005/terror02_05.pdf). In recent years, Al
Qaeda  in  the  Arabian  Peninsula  has  threatened  the  use  of  ricin  toxin  to  poison  food  and  water  supplies  and  in  connection  with  explosive  devices.
Domestically, the threat from ricin remains a concern for security agencies. As recently as April 2013, letters addressed to the President of the United States, a
U.S. Senator and a judge tested positive for ricin.

The  Centers  for  Disease  Control  and  Prevention  has  classified  ricin  toxin  as  a  Category  B  biological  agent.  Ricin  works  by  first  binding  to  glycoproteins
found  on  the  exterior  of  a  cell,  and  then  entering  the  cell  and  inhibiting  protein  synthesis  leading  to  cell  death.  Once  exposed  to  ricin  toxin,  there  is  no
effective therapy available to reverse the course of the toxin. The recent ricin threat to government officials has heightened the awareness of this toxic threat.
Currently, there is no FDA approved vaccine to protect against the possibility of ricin toxin being used in a terrorist attack, or its use as a weapon on the
battlefield nor is there a known antidote for ricin toxin exposure.

10

 
 
 
 
 
 
 
 
 
 
 
OrbeShield® – for Treating GI Acute Radiation Syndrome

OrbeShield® is an oral immediate and delayed release formulation of the topically active corticosteroid BDP and is being developed for the treatment of GI
ARS. Corticosteroids are a widely used class of anti-inflammatory drugs. BDP is a corticosteroid with predominantly topical activity that is approved for use
in asthma, psoriasis and allergic rhinitis.

OrbeShield®  has  demonstrated  positive  preclinical  results  in  a  canine  GI  ARS  model  which  indicate  that  dogs  treated  with  OrbeShield®  demonstrated
statistically significant (p=0.04) improvement in survival with dosing at either two hours or 24 hours after exposure to lethal doses of total body irradiation
(“TBI”) when compared to control dogs. OrbeShield® appears to significantly mitigate the damage to the GI epithelium caused by exposure to high doses of
radiation using a well-established canine model of GI ARS.

The GI tract is highly sensitive to ionizing radiation and the destruction of epithelial tissue is one of the first effects of radiation exposure. The rapid loss of
epithelial cells leads to inflammation and infection that are often the primary cause of death in acute radiation injury. This concept of GI damage also applies
to the clinical setting of oncology, where high doses of radiation cannot be administered effectively to the abdomen because radiation is very toxic to the
intestines.  We  are  seeking  to  treat  the  same  type  of  toxicity  in  our  acute  radiation  enteritis  clinical  program  with  SGX201.  As  a  result,  we  believe  that
OrbeShield® has the potential to be a “dual use” compound, a desirable characteristic which is a specific priority for ARS and other medical countermeasure
indications. The FDA has cleared the IND application for OrbeShield® for the mitigation of morbidity and mortality associated with GI ARS.

In  September  2013,  we  received  two  government  contracts  from  BARDA  and  NIAID  for  the  advanced  preclinical  and  manufacturing  development  of
OrbeShield®  leading  to  FDA  approval  to  treat  GI  ARS.  The  BARDA  contract  contains  a  two  year  base  period  with  two  contract  options,  exercisable  by
BARDA, for a total of five years and up to $26.3 million. The NIAID contract consists of a one year base period and two contract options, exercisable by
NIAID, for a total of three years and up to $6.4 million. We received a combined approximate $18 million in contract funding from both BARDA and NIAID
which includes combined supplemental funding of $634,000, extending the programs through the first quarter of 2017. The NIAID contract will be completed
during the first quarter of 2017 along with the BARDA contract base period, with BARDA electing not to extend the current contract beyond the base period.
We will continue to apply for additional government funding. Previously, development of OrbeShield® had been largely supported by a $1 million NIH grant
to our academic partner, the Fred Hutchinson Cancer Research Center. In July 2012, we received an SBIR grant from NIAID of approximately $600,000 to
support further preclinical development of OrbeShield® for the treatment of acute GI ARS. The FDA has given OrbeShield® orphan drug designation and
Fast Track designation for the prevention of death following a potentially lethal dose of total body irradiation during or after a radiation disaster.

Assuming development efforts are successful for OrbeShield®, we believe potential government procurement contracts could reach as much as $450 million.
This potential procurement contract information is a forward-looking statement. While we have determined this potential procurement contract value based
on assumptions that we believe are reasonable, there are a number of factors that could cause our expectations to change or not be realized.

GI Acute Radiation Syndrome

ARS occurs after toxic radiation exposure and involves several organ systems, notably the bone marrow, the GI tract and, later, the lungs. In the event of a
nuclear  disaster  or  terrorist  detonation  of  a  nuclear  bomb,  casualties  exposed  to  greater  than  2  grays  (“Gy”)  of  absorbed  radiation  are  at  high  risk  for
development of clinically significant ARS. Exposure to high doses of radiation exceeding 10-12 Gy causes acute GI injury which can result in death. The GI
tract is highly sensitive due to the continuous need for crypt stem cells and production of mucosal epithelium. The extent of injury to the bone marrow and the
GI  tract  are  the  principal  determinants  of  survival  after  exposure  to  TBI.  Although  the  hematopoietic  syndrome  can  be  rescued  by  bone  marrow
transplantation  or  growth  factor  administration,  there  is  no  established  treatment  or  preventive  measure  for  the  GI  damage  that  occurs  after  high-dose
radiation. As a result, we believe there is an urgent medical need for specific medical counter measures against the lethal pathophysiological manifestations of
radiation-induced GI injury.

11

 
 
 
 
 
 
 
 
 
 
 
 
SGX943 – for Treating Melioidosis

SGX943 uses the same active ingredient, dusquetide, as contained in SGX942. SGX943 is being developed in preclinical studies as a potential treatment for
melioidosis.  Because  SGX943  directly  targets  the  innate  immune  system  (and  does  not  attempt  to  kill  the  bacteria  directly),  we  believe  it  is  particularly
relevant for antibiotic-resistant bacteria. The bacteria which causes melioidosis, Burkholderia pseudomallei, is known to be resistant to most antibiotics and to
require  prolonged  treatment  with  the  few  antibiotics  that  do  work.  In  February  2014,  we  were  awarded  a  one-year  NIAID  SBIR  award  of  approximately
$300,000  to  further  evaluate  SGX943  as  a  potential  treatment  for  melioidosis.  Preclinical  results  to  date  have  demonstrated  that  SGX943  treatment,  in
combination with standard of care antibiotics such as doxycycline, can statistically significantly enhance survival in a lethal murine pneumonic melioidosis
model (p< 0.001).

Melioidosis

Melioidosis is a potentially fatal infection caused by the Gram-negative bacillus, Burkholderia pseudomallei (“Bp”). Highly resistant to many antibiotics, Bp
can cause an acute disease characterized by a fulminant pneumonia and a chronic condition that can recrudesce. There is no preventive vaccine or effective
immunotherapy for melioidosis. We believe that there is an unmet medical need for improved prevention and therapy.

Bp infection (melioidosis) is a major public health concern in the endemic regions of Southeast Asia and Northern Australia. In Northeast Thailand, which
has the highest incidence of melioidosis, the mortality rate associated with Bp infection is over 40 percent, making it the third most common cause of death
from infectious disease in that region after HIV/AIDS and tuberculosis. Bp activity is seen in Southeast Asia, South America, Africa, the Middle East, India,
and Australia. The highest pockets of disease activity occur in Northern Australia and Northeast Thailand with increasing recognition of disease activity in
coastal regions of India.

Beyond its public health significance, Bp and the closely-related Burkholderia mallei (“Bm”) are considered possible biological warfare agents by the DHHS
because of the potential for widespread dissemination through aerosol. Bp like its relative Bm, the cause of Glanders, was studied by the U.S. as a potential
biological  warfare  agent,  but  was  never  weaponized.  It  has  been  reported  that  the  Soviet  Union  was  also  experimenting  with  Bp  as  a  biological  warfare
agent. Both Bp and Bm have been designated high priority threats by the DHHS in its PHEMCE Strategy released in 2012 and are classified as Category B
Priority Pathogens by NIAID.

The Drug Approval Process

The  FDA  and  comparable  regulatory  agencies  in  state,  local  and  foreign  jurisdictions  impose  substantial  requirements  on  the  clinical  development,
manufacture and marketing of new drug and biologic products. The FDA, through regulations that implement the Federal Food, Drug, and Cosmetic Act, as
amended (“FDCA”), and other laws and comparable regulations for other agencies, regulate research and development activities and the testing, manufacture,
labeling, storage, shipping, approval, recordkeeping, advertising, promotion, sale, export, import and distribution of such products. The regulatory approval
process is generally lengthy, expensive and uncertain. Failure to comply with applicable FDA and other regulatory requirements can result in sanctions being
imposed on us or the manufacturers of our products, including holds on clinical research, civil or criminal fines or other penalties, product recalls, or seizures,
or total or partial suspension of production or injunctions, refusals to permit products to be imported into or exported out of the United States, refusals of the
FDA to grant approval of drugs or to allow us to enter into government supply contracts, withdrawals of previously approved marketing applications and
criminal prosecutions.

12

 
 
 
 
 
 
 
 
 
 
 
 
Before human clinical testing in the U.S. of a new drug compound or biological product can commence, an Investigational New Drug (“IND”), application is
required to be submitted to the FDA. The IND application includes results of pre-clinical animal studies evaluating the safety and efficacy of the drug and a
detailed description of the clinical investigations to be undertaken.

Clinical trials are normally done in three phases, although the phases may overlap. Phase 1 trials are smaller trials concerned primarily with metabolism and
pharmacologic actions of the drug and with the safety of the product. Phase 2 trials are designed primarily to demonstrate effectiveness and safety in treating
the disease or condition for which the product is indicated. These trials typically explore various doses and regimens. Phase 3 trials are expanded clinical
trials intended to gather additional information on safety and effectiveness needed to clarify the product’s benefit-risk relationship and generate information
for  proper  labeling  of  the  drug,  among  other  things.  The  FDA  receives  reports  on  the  progress  of  each  phase  of  clinical  testing  and  may  require  the
modification, suspension or termination of clinical trials if an unwarranted risk is presented to patients. When data is required from long-term use of a drug
following its approval and initial marketing, the FDA can require Phase 4, or post-marketing, studies to be conducted.

With certain exceptions, once successful clinical testing is completed, the sponsor can submit a New Drug Application (“NDA”), for approval of a drug, or a
Biologic License Application (“BLA”), for biologics such as vaccines, which will be reviewed, and if successful, approved by the FDA, allowing the product
to  be  marketed.  The  process  of  completing  clinical  trials  for  a  new  drug  is  likely  to  take  a  number  of  years  and  require  the  expenditure  of  substantial
resources. Furthermore, the FDA or any foreign health authority may not grant an approval on a timely basis, if at all. The FDA may deny the approval of an
NDA or BLA, in its sole discretion, if it determines that its regulatory criteria have not been satisfied or may require additional testing or information. Among
the conditions for marketing approval is the requirement that the prospective manufacturer’s quality control and manufacturing procedures conform to good
manufacturing  practice  regulations.  In  complying  with  standards  contained  in  these  regulations,  manufacturers  must  continue  to  expend  time,  money  and
effort in the area of production, quality control and quality assurance to ensure full technical compliance. Manufacturing facilities, both foreign and domestic,
also are subject to inspections by, or under the authority of, the FDA and by other federal, state, local or foreign agencies.

Even after initial FDA or foreign health authority approval has been obtained, further studies, including Phase 4 post-marketing studies, may be required to
provide additional data on safety and will be required to gain approval for the marketing of a product as a treatment for clinical indications other than those
for which the product was initially tested. For certain drugs intended to treat serious, life-threatening conditions that show great promise in earlier testing, the
FDA can also grant conditional approval. However, drug developers are required to study the drug further and verify clinical benefit as part of the conditional
approval  provision,  and  the  FDA  can  revoke  approval  if  later  testing  does  not  reproduce  previous  findings.  The  FDA  may  also  condition  approval  of  a
product  on  the  sponsor  agreeing  to  certain  mitigation  strategies  that  can  limit  the  unfettered  marketing  of  a  drug.  Also,  the  FDA  or  foreign  regulatory
authority will require post-marketing reporting to monitor the side effects of the drug. Results of post-marketing programs may limit or expand the further
marketing  of  the  product.  Further,  if  there  are  any  modifications  to  the  drug,  including  any  change  in  indication,  manufacturing  process,  labeling  or
manufacturing facility, an application seeking approval of such changes will likely be required to be submitted to the FDA or foreign regulatory authority.

In  the  U.S.,  the  FDCA,  the  Public  Health  Service  Act,  the  Federal  Trade  Commission  Act,  and  other  federal  and  state  statutes  and  regulations  govern,  or
influence the research, testing, manufacture, safety, labeling, storage, record keeping, approval, advertising and promotion of drug, biological, medical device
and  food  products.  Noncompliance  with  applicable  requirements  can  result  in,  among  other  things,  fines,  recall  or  seizure  of  products,  refusal  to  permit
products to be imported into the U.S., refusal of the government to approve product approval applications or to allow the Company to enter into government
supply  contracts,  withdrawal  of  previously  approved  applications  and  criminal  prosecution.  The  FDA  may  also  assess  civil  penalties  for  violations  of  the
FDCA involving medical devices.

13

 
 
 
 
 
 
 
 
 
For  biodefense  development,  such  as  with  RiVax™  and  OrbeShield®,  the  FDA  has  instituted  policies  that  are  expected  to  result  in  shorter  pathways  to
market. This potentially includes approval for commercial use utilizing the results of animal efficacy trials, rather than efficacy trials in humans. However, the
Company will still have to establish that the vaccine and countermeasures it is developing are safe in humans at doses that are correlated with the beneficial
effect  in  animals.  Such  clinical  trials  will  also  have  to  be  completed  in  distinct  populations  that  are  subject  to  the  countermeasures;  for  instance,  the  very
young  and  the  very  old,  and  in  pregnant  women,  if  the  countermeasure  is  to  be  licensed  for  civilian  use.  Other  agencies  will  have  an  influence  over  the
benefit-risk scenarios for deploying the countermeasures and in establishing the number of doses utilized in the Strategic National Stockpile. We may not be
able  to  sufficiently  demonstrate  the  animal  correlation  to  the  satisfaction  of  the  FDA,  as  these  correlates  are  difficult  to  establish  and  are  often  unclear.
Invocation of the animal rule may raise issues of confidence in the model systems even if the models have been validated. For many of the biological threats,
the animal models are not available and the Company may have to develop the animal models, a time-consuming research effort. There are few historical
precedents, or recent precedents, for the development of new countermeasure for bioterrorism agents. Despite the animal rule, the FDA may require large
clinical trials to establish safety and immunogenicity before licensure and it may require safety and immunogenicity trials in additional populations. Approval
of biodefense products may be subject to post-marketing studies, and could be restricted in use in only certain populations.

Vaccines are approved under the BLA process that exists under the Public Health Service Act. In addition to the greater technical challenges associated with
developing biologics, the potential for generic competition is lower for a BLA product than a small molecule product subject to an NDA under the Federal
Food,  Drug  and  Cosmetic  Act.  Under  the  Patient  Protection  and  Affordable  Care  Act  enacted  in  2010,  a  “generic”  version  of  a  biologic  is  known  as  a
biosimilar and the barriers to entry – whether legal, scientific, or logistical – for a biosimilar version of a biologic approved under a BLA are higher.

Orphan Drug Designation

Under the Orphan Drug Act, the FDA may grant orphan drug designation to drugs or biologics intended to treat a rare disease or condition – generally a
disease or condition that affects fewer than 200,000 individuals in the United States. Orphan drug designation must be requested before submitting an NDA or
BLA. After the FDA grants orphan drug designation, the generic identity of the drug or biologic and its potential orphan use are disclosed publicly by the
FDA. Orphan drug designation does not convey any advantage in, or shorten the duration of, the regulatory review and approval process. The first NDA or
BLA applicant to receive FDA approval for a particular active ingredient to treat a particular disease with FDA orphan drug designation is entitled to a seven-
year exclusive marketing period in the United States for that product, for that indication. During the seven-year exclusivity period, the FDA may not approve
any other applications to market the same drug or biologic for the same disease, except in limited circumstances, such as a showing of clinical superiority to
the product with orphan drug exclusivity. Orphan drug exclusivity does not prevent the FDA from approving a different drug or biologic for the same disease
or condition, or the same drug or biologic for a different disease or condition. Among the other benefits of orphan drug designation are tax credits for certain
research and a waiver of the NDA or BLA application user fee.

Fast Track Designation and Accelerated Approval

The  FDA  is  required  to  facilitate  the  development,  and  expedite  the  review,  of  drugs  or  biologics  that  are  intended  for  the  treatment  of  a  serious  or  life-
threatening  disease  or  condition  for  which  there  is  no  effective  treatment  and  which  demonstrate  the  potential  to  address  unmet  medical  needs  for  the
condition. Under the fast track program, the sponsor of a new drug or biologic candidate may request that the FDA designate the candidate for a specific
indication as a fast track drug or biologic concurrent with, or after, the filing of the IND for the candidate. The FDA must determine if the drug or biologic
candidate qualifies for fast track designation within 60 days of receipt of the sponsor’s request. Unique to a fast track product, the FDA may initiate review of
sections of a fast track product’s NDA or BLA before the application is complete. This rolling review is available if the applicant provides, and the FDA
approves, a schedule for the submission of the remaining information and the applicant pays applicable user fees. However, the FDA’s time period goal for
reviewing an application does not begin until the last section of the NDA or BLA is submitted. Additionally, the fast track designation may be withdrawn by
the FDA if the FDA believes that the designation is no longer supported by data emerging in the clinical trial process.

14

 
 
 
 
 
 
 
 
 
 
Any product submitted to the FDA for marketing, including under a fast track program, may be eligible for other types of FDA programs intended to expedite
development  and  review,  such  as  accelerated  approval.  Drug  or  biological  products  studied  for  their  safety  and  effectiveness  in  treating  serious  or  life-
threatening illnesses and that provide meaningful therapeutic benefit over existing treatments may receive accelerated approval, which means the FDA may
approve the product based upon a surrogate endpoint that is reasonably likely to predict clinical benefit, or on a clinical endpoint that can be measured earlier
than irreversible morbidity or mortality, that is reasonably likely to predict an effect on irreversible morbidity or mortality or other clinical benefit, taking into
account the severity, rarity, or prevalence of the condition and the availability or lack of alternative treatments.

In clinical trials, a surrogate endpoint is a measurement of laboratory or clinical signs of a disease or condition that substitutes for a direct measurement of
how a patient feels, functions, or survives. Surrogate endpoints can often be measured more easily or more rapidly than clinical endpoints. A drug or biologic
candidate approved on this basis is subject to rigorous post-marketing compliance requirements, including the completion of Phase 4 or post-approval clinical
trials  to  confirm  the  effect  on  the  clinical  endpoint.  Failure  to  conduct  required  post-approval  studies,  or  confirm  a  clinical  benefit  during  post-marketing
studies, will allow the FDA to withdraw the drug or biologic from the market on an expedited basis. All promotional materials for drug candidates approved
under accelerated regulations are subject to prior review by the FDA.

Pediatric Information

Under  the  Pediatric  Research  Equity  Act  (“PREA”),  NDAs  or  BLAs  or  supplements  to  NDAs  or  BLAs  must  contain  data  to  assess  the  safety  and
effectiveness  of  the  drug  for  the  claimed  indications  in  all  relevant  pediatric  subpopulations  and  to  support  dosing  and  administration  for  each  pediatric
subpopulation  for  which  the  drug  is  safe  and  effective.  The  FDA  may  grant  full  or  partial  waivers,  or  deferrals,  for  submission  of  data.  Unless  otherwise
required by regulation, PREA does not apply to any drug for an indication for which orphan designation has been granted.

Early Access to Medicines Scheme

Launched  in  April  2014  in  the  United  Kingdom  by  the  MHRA,  the  Early  Access  to  Medicines  Scheme  (“EAMS”)  offers  severely  ill  patients  with  life-
threatening and seriously debilitating conditions the lifeline of trying ground-breaking new medicines earlier than they would normally be accessible. PIM
designation is the first phase of EAMS and is awarded following an assessment of early nonclinical and clinical data by the MHRA. The criteria product
candidates must meet to obtain PIM designation are:

Criterion  1  –  The  condition  should  be  life-threatening  or  seriously  debilitating  with  a  high  unmet  medical  need  (i.e.,  there  is  no  method  of  treatment,
diagnosis or prevention available or existing methods have serious limitations).

Criterion 2 – The medicinal product is likely to offer major advantage over methods currently used in the UK.

Criterion 3 – The potential adverse effects of the medicinal product are likely to be outweighed by the benefits, allowing for the reasonable expectation of
a positive benefit risk balance. A positive benefit risk balance should be based on preliminary scientific evidence that the safety profile of the medicinal
product is likely to be manageable and acceptable in relation to the estimated benefits.

False Claims Laws

The federal False Claims Act prohibits, among other things, any person or entity from knowingly presenting, or causing to be presented, a false claim for
payment to, or approval by, the federal government or knowingly making, using, or causing to be made or used a false record or statement material to a false
or fraudulent claim to the federal government. As a result of a modification made by the Fraud Enforcement and Recovery Act of 2009, a claim includes “any
request or demand” for money or property presented to the US government.

Anti-Kickback Laws

The federal Anti-Kickback Statute prohibits, among other things, any person or entity, from knowingly and willfully offering, paying, soliciting or receiving
any remuneration, directly or indirectly, overtly or covertly, in cash or in kind, to induce or in return for purchasing, leasing, ordering or arranging for the
purchase, lease or order of any item or service reimbursable under Medicare, Medicaid or other federal healthcare programs. The term remuneration has been
interpreted  broadly  to  include  anything  of  value.  The  Anti-Kickback  Statute  has  been  interpreted  to  apply  to  arrangements  between  pharmaceutical
manufacturers on one hand and prescribers, purchasers, and formulary managers on the other.

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
United States Healthcare Reform

Federal  Physician  Payments  Sunshine  Act  and  its  implementing  regulations  require  that  certain  manufacturers  of  drugs,  devices,  biological  and  medical
supplies for which payment is available under Medicare, Medicaid or the Children’s Health Insurance Program (with certain exceptions) to report information
related to certain payments or other transfers of value made or distributed to physicians and teaching hospitals, or to entities or individuals at the request of, or
designated on behalf of, the physicians and teaching hospitals and to report annually certain ownership and investment interests held by physicians and their
immediate family members.

In addition, we may be subject to data privacy and security regulation by both the federal government and the states in which we conduct our business. The
Health Insurance Portability and Accountability Act (“HIPAA”), as amended by the Health Information Technology for Economic and Clinical Health Act
(“HITECH”), and its implementing regulations, imposes certain requirements relating to the privacy, security and transmission of individually identifiable
health information. Among other things, HITECH makes HIPAA’s privacy and security standards directly applicable to “business associates” – independent
contractors or agents of covered entities that receive or obtain protected health information in connection with providing a service on behalf of a covered
entity. HITECH also created four new tiers of civil monetary penalties, amended HIPAA to make civil and criminal penalties directly applicable to business
associates  and  possibly  other  persons,  and  gave  state  attorneys  general  new  authority  to  file  civil  actions  for  damages  or  injunctions  in  federal  courts  to
enforce the federal HIPAA laws and seek attorneys’ fees and costs associated with pursuing federal civil actions. In addition, state laws govern the privacy
and security of health information in certain circumstances, many of which differ from each other in significant ways and may not have the same effect, thus
complicating compliance efforts.

Third-Party Suppliers and Manufacturers

Drug  substance  and  drug  product  manufacturing  is  outsourced  to  qualified  suppliers.  We  do  not  have  manufacturing  capabilities/infrastructure  and  do  not
intend to develop the capacity to manufacture drug products substances. We have agreements with third-party manufacturers to supply bulk drug substances
for  our  product  candidates  and  with  third  parties  to  formulate,  package  and  distribute  our  product  candidates.  Our  employees  include  professionals  with
expertise in pharmaceutical manufacturing development, quality assurance and third party supplier management who oversee work conducted by third-party
companies. We believe that we have on hand or can easily obtain sufficient amounts of product candidates to complete our currently contemplated clinical
trials. All of the drug substances used in our product candidates currently are manufactured by single suppliers. While we have not experienced any supply
disruptions,  the  number  of  manufacturers  of  the  drug  substances  is  limited.  In  the  event  it  is  necessary  or  advisable  to  acquire  supplies  from  alternative
suppliers, assuming commercially reasonable terms could be reached, the challenge would be the efficient transfer of technology and know-how from current
manufactures to the new supplier. Formulation and distribution of our finished product candidates also currently are conducted by single suppliers but we
believe that alternative sources for these services are readily available on commercially reasonable terms, subject to the efficient transfer of technology and
know-how from current suppliers to the new supplier.

All  of  the  current  agreements  for  the  supply  of  bulk  drug  substances  for  our  product  candidates  and  for  the  formulation  or  distribution  of  our  product
candidates relate solely to the development (including preclinical and clinical) of our product candidates. Under these contracts, our product candidates are
manufactured  upon  our  order  of  a  specific  quantity.  In  the  event  that  we  obtain  marketing  approval  for  a  product  candidate,  we  will  qualify  secondary
suppliers for all key manufacturing activities supporting the marketing application.

16

 
 
 
 
 
 
 
 
 
 
Marketing and Collaboration

We  do  not  currently  have  any  sales  and  marketing  capability,  other  than  to  potentially  market  our  biodefense  vaccine  products  directly  to  government
agencies.  With  respect  to  other  commercialization  efforts,  we  currently  intend  to  seek  distribution  and  other  collaboration  arrangements  for  the  sales  and
marketing of any product candidate that is approved, while also evaluating the potential to commercialize on our own in orphan disease indications. From
time to time, we have had and are having strategic discussions with potential collaboration partners for our biodefense vaccine product candidates, although
no assurance can be given that we will be able to enter into one or more collaboration agreements for our product candidate on acceptable terms, if at all. We
believe that both military and civilian health authorities of the U.S. and other countries will increase their stockpiling of therapeutics and vaccines to treat and
prevent diseases and conditions that could ensue following a bioterrorism attack.

On December 20, 2012, we re-acquired the North American and European commercial rights to oral BDP through an amendment of our collaboration and
supply  agreement  with  Sigma-Tau  Pharmaceuticals,  Inc.  (“Sigma-Tau”).  The  amendment  requires  us  to  make  certain  approval  and  commercialization
milestone payments to Sigma-Tau which could reach up to $6 million. In addition, we have agreed to pay Sigma-Tau: (a) a royalty amount equal to 3% of all
net sales of oral BDP made directly by us, and any third-party partner and/or their respective affiliates in the U.S., Canada, Mexico and in each country in the
European Territory for the later to occur of: (i) a period of ten years from the first commercial sale of oral BDP in each country, or (ii) the expiration of our
patents and patent applications relating to oral BDP in such country (the “Payment Period”); and (b) 15% of all up-front payments, milestone payments and
any other consideration (exclusive of equity payments) received by us and/or a potential partner from us and/or potential partner’s licensees, distributors and
agents  for  oral  BDP  in  each  relevant  country  in  the  territory,  which  amount  will  be  paid  on  a  product-by-product  and  a  country-by-country  basis  for  the
Payment Period.

On August 25, 2013, we entered into an agreement with SciClone Pharmaceuticals, Inc. (“SciClone”), pursuant to which SciClone provided us with access to
its  oral  mucositis  clinical  and  regulatory  data  library  in  exchange  for  exclusive  commercialization  rights  for  SGX942  in  the  People’s  Republic  of  China,
including Hong Kong and Macau, subject to the negotiation of economic terms. SciClone’s data library was generated from two sequential Phase 2 clinical
studies conducted in 2010 and 2012 evaluating SciClone’s compound, SCV-07, for the treatment of oral mucositis caused by chemoradiation therapy in head
and neck cancer patients, before SciClone terminated its program. By analyzing data available from the placebo subjects in the SciClone trials, we acquired
valuable insight into disease progression, along with quantitative understanding of its incidence and severity in the head and neck cancer patient population.
This information assisted us with the design of the SGX942 Phase 2 clinical trial, in which positive preliminary results were announced in December 2015.

On September 9, 2016, we and SciClone entered into an exclusive license agreement, pursuant to which we granted rights to SciClone to develop, promote,
market, distribute and sell SGX942 in the People’s Republic of China, including Hong Kong and Macau, as well as Taiwan, South Korea and Vietnam. Under
the terms of the license agreement, SciClone will be responsible for all aspects of development, product registration and commercialization in the territory,
having access to data generated by us. In exchange for exclusive rights, SciClone will pay us royalties on net sales, and we will supply commercial drug
product to SciClone on a cost-plus basis, while maintaining worldwide manufacturing rights.

We also entered into a common stock purchase agreement with SciClone pursuant to which we sold 352,942 shares of our common stock to SciClone for
approximately $8.50 per share, for an aggregate price of $3,000,000. As part of the transaction, we granted SciClone certain demand registration rights, and
SciClone  agreed,  subject  to  certain  exceptions,  not  to  pledge,  sell  or  otherwise  transfer  or  dispose  of,  or  enter  into  any  swap  or  other  arrangement  that
transfers any of the economic consequences of ownership of, the shares purchased for at least one year from September 9, 2016.

Competition

Our  competitors  are  pharmaceutical  and  biotechnology  companies,  most  of  whom  have  considerably  greater  financial,  technical,  and  marketing  resources
than  we  do.  Universities  and  other  research  institutions,  including  the  U.S.  Army  Medical  Research  Institute  of  Infectious  Diseases,  also  compete  in  the
development of treatment technologies, and we face competition from other companies to acquire rights to those technologies.

17

 
 
 
 
 
 
 
 
 
 
 
 
SGX301 Competition

The FDA has approved several treatments for later stages (IIB-IV) of CTCL and/or in conditions that are unresponsive to prior treatment. Two are targeted
therapies (Targretin®-caps and Ontak®), two are histone deacetylases inhibitors (Zolina® and Istodax®) and the remaining two are topical therapies (Valchor®
and  Targretin®-gel).  There  are  currently  no  FDA  approved  therapies  for  the  treatment  of  front-line,  early  stage  (I-IIA)  CTCL;  however  certain  topical
chemotherapies and topical, radiation, photo and other therapies which are approved for indications other than CTCL are prescribed off-label for the treatment
of early stage CTCL. These include psoralen combined with ultraviolet A (UVA) light therapy (“PUVA”); however, PUVA treatments are usually limited to
three times per week and 200 times in total due to the potentially carcinogenic side effect. There are other drugs currently in development that may have the
potential to be used in early stage (I-IIA) CTCL – one in phase 2 (vorinostat) and others in phase 1. Vorinostat has been approved by the FDA to treat CTCL
patients who have conditions that are unresponsive to other therapies. It currently is being studied in a phase 2 trial for the treatment of all stages of CTCL.

SGX94/942 Competition

Because  SGX94  (dusquetide)  uses  a  novel  mechanism  of  action  in  combating  bacterial  infections,  there  are  no  direct  competitors  at  this  time.  Bacterial
infections  are  routinely  treated  with  antibiotics  and  SGX94  treatment  is  anticipated  to  be  utilized  primarily  where  antibiotics  are  insufficient  (e.g.,  due  to
antibiotic resistance) or contra-indicated (e.g., in situations where the development of antibiotic resistance is a significant concern). Many groups are working
on the antibiotic resistance problem and research into the innate immune system is intensifying, making emerging competition likely (from companies such as
Celtaxsys Inc., Innaxon Therapeutics and Innate Pharma SA).

There  is  currently  one  drug  approved  for  the  treatment  of  oral  mucositis  in  hematological  cancer  (palifermin).  There  are  currently  no  approved  drugs  for
treatment of oral mucositis in cancers with solid tumors (e.g., head and neck cancer). There are several drugs in clinical development for oral mucositis – one
in Phase 3 (under development by Daewoong Pharmaceutical Co., Ltd.), four in Phase 2 (under development by Cellceutix Corporation, BioAlliance Pharma
S.A., Onexeo S.A., and Alder Biopharmaceuticals Inc.) and one in Phase 1 (under development by ActoGenix N.V.). In addition, there are medical devices
approved for the treatment of oral mucositis including MuGard, GelClair, Episil and Caphosol. These devices attempt to create a protective barrier around the
oral ulceration with no biologic activity in treating the underlying disease.

Oral BDP Competition

There are a number of approved treatments for Crohn’s disease and additional compounds are in late-stage development.

Remicade (infliximab) and Humira (adalimumab) are currently approved for the treatment of pediatric Crohn’s disease; however, both carry significant Black
Box warnings in their labeling for increased risk of serious infection and malignancy, and therefore are approved for treatment of moderate to severe patients.
There  is  one  other  marketed  biologic,  Tysabri  (natalizumab),  in  a  Phase  2  study  for  pediatric  Crohn’s.  Entocort  (enteric-coated  budesonide)  also  has
completed Phase 3 trials in pediatric Crohn’s disease.

ThermoVax® Competition

Multiple  groups  and  companies  are  working  to  address  the  unmet  need  of  vaccine  thermostability  using  a  variety  of  technologies.  In  addition,  other
organizations, such as the Bill and Melinda Gates Foundation and PATH, have programs designed to advance technologies to address this need.

Several stabilization technologies currently being developed involve mixing vaccine antigen +/- adjuvant with various proprietary excipients or co-factors that
either serve to stabilize the vaccine or biological product in a liquid or dried (lyophilized) form. Examples of these approaches include the use of various
plant-derived  sugars  and  macromolecules  being  developed  by  companies  such  as  Stabilitech  Ltd.  Variation  Biotechnologies,  Inc.  (“VBI”)  is  developing  a
lipid system (resembling liposomes) to stabilize viral antigens, including virus-like particles (VLPs), and for potential application to a conventional influenza
vaccine among others.

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other approaches involve process variations to freeze-dry live virus vaccines. For example, PaxVax, Inc. is seeking to employ a spray drying technology in
concert with enteric coating to achieve formulations for room temperature stability of live virus vaccines using adenovirus vectors. VBI is seeking to utilize
their proprietary stabilization technology for a number of vaccines (as a co-development service, similar to the business model being developed by Stabilitech
Ltd.), whereas PaxVax is applying the technology to their own proprietary vaccine development programs. Stabilitech uses combinations of excipients, which
include glassifying sugars similar to the ThermoVax® technology, and variations in drying cycles during lyophilization, as does the ThermoVax® technology.

Additionally, companies like Pharmathene, Inc., Panacea Biotec Ltd., and Compass Biotech Inc. are developing proprietary vaccines with the application of
some form of stabilization technology.

Vaccines/BioDefense Competition

We face competition in the area of biodefense product development from various public and private companies, universities and governmental agencies, such
as the U.S. Army, some of whom may have their own proprietary technologies which may directly compete with our technologies.

The  U.S.  Army  Medical  Research  Institute  of  Infectious  Diseases,  the  DoD’s  lead  laboratory  for  medical  research  to  counter  biological  threats  is  also
developing a ricin vaccine candidate, RVEc™. RVEc™ has been shown to be fully protective in mice exposed to lethal doses of ricin toxin by the aerosol
route.  Further  studies,  in  both  rabbits  and  nonhuman  primates,  were  conducted  to  evaluate  RVEc™’s  safety  as  well  as  its  immunogenicity,  with  positive
results observed.

In the area of radiation-protective antidotes such as OrbeShield®, various companies, such as Cleveland Biolabs, Inc., Aeolus Pharmaceuticals, Inc., Boulder
Biotechnology,  Inc.,  RxBio,  Inc.,  Avaxia  Biologics,  Inc.,  Exponential  Biotherapies  Inc.,  Osiris  Therapeutics,  Inc.,  ImmuneRegen  BioSciences,  Inc.,
Neumedicines,  Inc.,  Cellerant  Therapeutics,  Inc.,  Onconova  Therapeutics,  Inc.,  Araim  Pharmaceuticals,  Inc.,  EVA  Pharmaceuticals,  Terapio  Corporation,
Cangene Corporation, Humanetics Corporation and the University of Arkansas Medical Sciences Center are developing biopharmaceutical products that may
directly compete with OrbeShield®, even though their approaches to such treatment are different.

RxBio, Avaxia Biologics and the University of Arkansas have programs specifically for GI ARS. RxBio’s Rx100 is a stem cell protectant designed as a single
dose (oral or injection) which has shown promise in nonhuman primate studies. Avaxia is developing an orally delivered anti-TNF antibody as a treatment
agent for exposure to radiation following a nuclear accident, attack or explosion. Pasireotide, a drug in development by Novartis for Cushing’s disease, is
being developed at the University of Arkansas to protect the intestine by reducing pancreatic secretions that exacerbate intestinal inflammation.

Patents and Other Proprietary Rights

Our goal is to obtain, maintain and enforce patent protection for our products, formulations, processes, methods and other proprietary technologies, preserve
our trade secrets, and operate without infringing on the proprietary rights of other parties, both in the U.S. and in other countries. Our policy is to actively
seek to obtain, where appropriate, the broadest intellectual property protection possible for our product candidates, proprietary information and proprietary
technology through a combination of contractual arrangements and patents, both in the U.S. and elsewhere in the world.

We also depend upon the skills, knowledge and experience of our scientific and technical personnel, as well as that of our advisors, consultants and other
contractors, none of which is patentable. To help protect our proprietary knowledge and experience that is not patentable, and for inventions for which patents
may be difficult to enforce, we rely on trade secret protection and confidentiality agreements to protect our interests. To this end, we require all employees,
consultants,  advisors  and  other  contractors  to  enter  into  confidentiality  agreements,  which  prohibit  the  disclosure  of  confidential  information  and,  where
applicable, require disclosure and assignment to us of the ideas, developments, discoveries and inventions important to our business.

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In  2014,  we  acquired  a  novel  photodynamic  therapy  that  utilizes  safe  visible  light  for  activation,  which  we  refer  to  as  SGX301.  The  active  ingredient  in
SGX301 is synthetic hypericin, a photosensitizer which is topically applied to skin lesions and then activated by fluorescent light 16 to 24 hours later. As part
of the acquisition, we acquired a license agreement relating to the use of photo-activated hypericin, composition of matter patent for SGX301 (U.S. patent
8,629,302)  and  additional  issued  and  pending  applications,  both  in  the  US  and  abroad.  U.S.  patent  8,629,302  is  expected  to  expire  in  June  2032.  Our
proprietary formulation of synthetic hypericin has been granted a European patent for the treatment of psoriasis, EP 2571507, and complements the method of
treatment claims covered by the previously issued US patent 6001882, Photoactivated hypericin and the use thereof.

In addition to issued and pending patents, we also have “Orphan Drug” designations for SGX301 in the U.S. and the EU for CTCL, SGX203 in the U.S. for
pediatric Crohn’s disease, and OrbeShield® in the U.S. for GI ARS, as well as for RiVax™ in the U.S. Our Orphan Drug designations provide for seven years
of post-approval marketing exclusivity in the U.S. and ten years exclusivity in Europe. We have pending patent applications for this indication that, if granted,
may extend our anticipated marketing exclusivity beyond the U.S. seven year or E.U. ten year post-approval exclusivity provided by Orphan Drug legislation.

In 2013, we expanded our patent portfolio to include innate defense regulation through the acquisition of the novel drug technology, known as SGX94. By
binding to the pivotal regulatory protein p62, also known as sequestosome-1, SGX94 regulates the innate immune system to reduce inflammation, eliminate
infection and enhance healing. As part of the acquisition, we acquired all rights, including composition of matter patents for SGX94 as well as other analogs
and crystal structures of SGX94 with its protein target p62, including U.S. patent 8,124,721 and additional pending applications, both in the US and abroad.
SGX94 was developed pursuant to discoveries made by Professors B. Brett Finlay and Robert Hancock of University of British Columbia (“UBC”). U.S.
patent 8,124,721 is expected to expire in April 2028.

We have issued U.S. patents 8,263,582 and 6,096,731 that cover the use of oral BDP for treating inflammatory disorders of the gastrointestinal tract and the
prevention  and  treatment  of  GI  GVHD,  respectively.  U.S.  patent  numbers  8,263,582  and  6,096,731  are  expected  to  expire  in  March  2022  and  June  2018,
respectively.  We  also  have  European  patent  EP  1392321  claiming  the  use  of  topically  active  corticosteroids  in  orally  administered  dosage  forms  that  act
concurrently to treat inflammation in the upper and lower gastrointestinal tract, as well as European patent EP 2242477 claiming the use of orally ingested
BDP for treatment of interstitial lung disease. European patents EP 1392321 and EP 2242477 are expected to expire in March 2022 and January 2029.

The subject of U.S. patent application number 12/633,631 filed December 8, 2009 and corresponding European patent application number 09836727.9 is the
use of topically active BDP in radiation and chemotherapeutics injury. Additionally, we have numerous patent filings currently issued or pending in foreign
jurisdictions covering this subject matter, including Australia, Canada, China, Hong Kong, Israel, India, Japan, South Korea and New Zealand.

ThermoVax® is the subject of U.S. patent 8,444,991 issued on May 21, 2013 titled “Method of Preparing an Immunologically-Active Adjuvant-Bound Dried
Vaccine Composition” and also U.S. patent application number 13/474,661 filed May 17, 2012 titled “Thermostable Vaccine Compositions and Methods of
Preparing Same.” The patent application and the corresponding foreign filings for both patents are pending and licensed to us by the University of Colorado
(“UC”) and they address the use of adjuvants in conjunction with vaccines that are formulated to resist thermal inactivation. The license agreement covers
thermostable vaccines for biodefense as well as other potential vaccine indications. U.S. patent 8,444,991 is expected to expire in December 2031.

RiVax™ is the subject of three issued U.S. patent numbers 6,566,500, 6,960,652, and 7,829,668, all titled “Compositions and methods for modifying toxic
effects of proteinaceous compounds.” This patent family includes composition of matter claims for the modified ricin toxin A chain which is the immunogen
contained in RiVax™, and issued in 2003, 2005 and 2010 respectively. The initial filing date of these patents is March 2000 and they are expected to expire in
March  2020.  The  issued  patents  contain  claims  that  describe  alteration  of  sequences  within  the  ricin  A  chain  that  affect  vascular  leak,  one  of  the  deadly
toxicities caused by ricin toxin. Another U.S. patent number 7,175,848 titled “Ricin A chain mutants lacking enzymatic activity as vaccines to protect against
aerosolized ricin,” was filed in October of 2000 and is expected to expire in October 2020.

20

 
 
 
 
 
 
 
 
 
 
 
SGX301 License Agreement

In September 2014, we acquired a worldwide exclusive license agreement with New York University and Yeda Research and Development Company Ltd. for
the  rights  to  a  novel  photodynamic  therapy  that  utilizes  safe  visible  light  for  activation,  which  we  refer  to  as  SGX301.  To  maintain  this  license  we  are
obligated to pay $25,000 in annual license fees. In addition, we will pay the licensors: (a) a royalty amount equal to 3% of all net sales of SGX301 made
directly by us and/or any affiliates; (b) a royalty amount equal to 2.5% of all net sales of SGX301 made by our sublicensees, subject to stated maximums and
(c)  20%  of  all  payments,  not  based  on  net  sales,  received  by  us  from  our  sublicensees.  This  license  may  be  terminated  by  either  party  upon  notice  of  a
material  breach  by  the  other  party  that  is  not  cured  within  the  applicable  cure  period.  The  exclusive  license  includes  rights  to  several  issued  US  patents,
including U.S. patent numbers 6,867,235 and 7,122,518, among other domestic and foreign patent applications. U.S. Patent numbers 6,867,235 and 7,122,518
are expected to expire in January 2020 and November 2023, respectively.

We  acquired  the  license  agreement  for  SGX301  and  related  intangible  assets,  including  U.S.  patent  8,629,302,  properties  and  rights  pursuant  to  an  asset
purchase  agreement  with  Hy  Biopharma  Inc.  (“Hy  Biopharma”).  As  consideration  for  the  assets  acquired,  we  paid  $275,000  in  cash  and  issued  184,912
shares  of  common  stock  with  a  market  value  of  $3,750,000.  Provided  all  future  success-orientated  milestones  are  attained,  we  will  be  required  to  make
payments of up to $10.0 million, if and when achieved, payable in common stock of the Company.

SGX94 License Agreements

On December 18, 2012, we announced the acquisition of a first in class drug technology, known as SGX94 (dusquetide), representing a novel approach to
modulation of the innate immune system. SGX94 is an IDR that regulates the innate immune system to reduce inflammation, eliminate infection and enhance
tissue healing by binding to the pivotal regulatory protein p62, also known as sequestosome-1. As part of the acquisition, we acquired all rights, including
composition of matter patents, preclinical and Phase 1 clinical study datasets for SGX94. We also assumed a license agreement with UBC to advance the
research  and  development  of  the  SGX94  technology.  The  license  agreement  with  UBC  provides  us  with  exclusive  worldwide  rights  to  manufacture,
distribute, market sell and/or license or sublicense products derived or developed from this technology. Under the license agreement we are obligated to pay
UBC (i) an annual license maintenance fee of CAN $1,000, and (ii) milestone payments which could reach up to CAN $1.2 million. This license agreement
(a) will automatically terminate if we file, or become subject to an involuntary filing, for bankruptcy, and (b) may be terminated by UBC in the event of,
among other things, our insolvency, dissolution, grant of a security interest in the technology licensed to us pursuant to the license agreement, or material
breach of or failure to perform material obligations under the license agreement or other research agreements between us and UBC.

Oral BDP License Agreement

On November 24, 1998, the Company, known at the time as Enteron Pharmaceuticals, Inc. (“Enteron”) and George B. McDonald (“Dr. McDonald”) entered
into an exclusive license agreement for the rights to intellectual property, including know-how, relating to oral BDP. The Company has an exclusive license to
commercially exploit the covered products worldwide, subject to Dr. McDonald’s right to make and use the technology for research purposes and the U.S.
Government’s right to use the technology for government purposes. Pursuant to the license agreement, as amended, the Company is required to (i) reimburse
Dr.  McDonald  for  certain  out-of-pocket  expenses  incurred  by  Dr.  McDonald  in  connection  with  the  patent  applications  and  issued  patents,  (ii)  pay
Dr. McDonald $300,000 upon approval by the FDA of the Company’s first NDA incorporating oral BDP; (iii) pay Dr. McDonald royalty payments equal to
3% of net sales of the covered products and (iv) pay Dr. McDonald $400,000 in cash upon an approval of oral BDP by the European Medicines Agency.

Additionally, in the event that the Company sublicenses its rights under the license agreement, the Company will be required to pay Dr. McDonald 10% of
any sublicense fees and royalty payments paid by the sublicense to the Company.

21

 
 
 
 
 
 
 
 
 
 
 
 
The  term  of  the  license  agreement  expires  upon  the  expiration  of  the  licensed  patent  applications  or  patents.  Dr.  McDonald  has  the  right  to  terminate  the
license agreement in its entirety or to terminate exclusivity under the agreement if the Company or its sublicense has not commercialized or are not actively
attempting to commercialize a covered product.

Additionally,  the  agreement  terminates:  (i)  automatically  upon  the  Company  becoming  insolvent;  (ii)  upon  30  days’  notice,  if  the  Company  breaches  any
obligation under the agreement without curing such breach during the notice period; and (iii) upon 90 days’ notice by the Company. After any termination,
the Company will have the right to sell its inventory for a period not to exceed three months following the date of termination, subject to the payment of the
amounts owed under the agreement.

ThermoVax® License Agreement

On December 21, 2010, we executed a worldwide exclusive license agreement with the UC for ThermoVax®, which is the subject of U.S. patent number
8,444,991 issued on May 21, 2013 titled “Method of Preparing an Immunologically-Active Adjuvant-Bound Dried Vaccine Composition.” This patent and its
corresponding foreign filings are licensed to us by the UC and they address the use of adjuvants in conjunction with vaccines that are formulated to resist
thermal inactivation. U.S. Patent 8,444,991 is expected to expire in December 2031. The license agreement also covers thermostable vaccines for biodefense
as well as other potential vaccine indications. In addition, we, in conjunction with UC, filed domestic and foreign patent applications claiming priority back to
a provisional application filed on May 17, 2011 titled: “Thermostable Vaccine Compositions and Methods of Preparing Same.” To maintain this license we
are obligated to pay minimum annual license fees of $15,000 until the initiation of clinical trials, $20,000 following the initiation of a Phase 1 clinical trial,
and $50,000 following the first commercial sale of a product incorporating ThermoVax®. Under the license agreement we are obligated to pay the UC (i)
royalty payments equal to 2% of net sales of the covered products, (ii) 15% of all income from sublicenses and (iii) milestone payments which could reach up
to $1.25 million.

RiVax™ License Agreement

In June 2003, we executed a worldwide exclusive option to license patent applications with UTSW for the nasal, pulmonary and oral uses of a non-toxic ricin
vaccine. In June 2004, we entered into a license agreement with UTSW for the injectable rights to the ricin vaccine and, in October 2004, we negotiated the
remaining oral rights to the ricin vaccine. To maintain this license we are obligated to pay $50,000 in annual license fees. Through this license, we have rights
to the issued patent number 7,175,848 titled “Ricin A chain mutants lacking enzymatic activity as vaccines to protect against aerosolized ricin.” This patent
includes methods of use and composition claims for RiVax™.

Research and Development Expenditures

We  spent  approximately  $4.3  million  and  $5.4  million  in  the  years  ended  December  31,  2016  and  2015,  respectively,  on  research  and  development.  The
amounts we spent on research and development per product during the years ended December 31, 2016, and 2015 are set forth in “Management’s Discussion
and Analysis of Financial Condition and Results of Operations” in this Annual Report on Form 10-K.

Employees

As of December 31, 2016, we had 19 full-time employees, 8 of whom are MDs/PhDs.

Available Investor Information

We  file  electronically  with  the  Securities  and  Exchange  Commission  (“SEC”)  our  annual  reports  on  Form  10-K,  quarterly  reports  on  Form  10-Q,  current
reports  on  Form  8-K,  and  amendments  to  those  reports  filed  or  furnished  pursuant  to  Section  13(a)  of  15(d)  of  the  Securities  Exchange  Act  of  1934,  as
amended.  We  make  available  through  our  website,  free  of  charge,  copies  of  these  reports  as  soon  as  reasonably  practicable  after  we  electronically  file  or
furnish them to the SEC. Our website is located at http://www.soligenix.com. You can also request copies of such documents by contacting the company at
(609) 538-8200 or sending an email to info@soligenix.com.

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 1A. Risk factors

An investment in our securities involves a high degree of risk. You should carefully consider the following information about these risks, together with the
other  information  about  these  risks  contained  in  this  Annual  Report,  as  well  as  the  other  information  contained  in  this  Annual  Report  generally,  before
deciding to buy our securities. Any of the risks we describe below could adversely affect our business, financial condition, operating results or prospects. The
market prices for our securities could decline if one or more of these risks and uncertainties develop into actual events and you could lose all or part of your
investment. Additional risks and uncertainties that we do not yet know of, or that we currently think are immaterial, may also impair our business operations.
You should also refer to the other information contained in this Annual Report, including our financial statements and the related notes.

Risks Related to our Business

We  have  had  significant  losses  and  anticipate  future  losses;  if  additional  funding  cannot  be  obtained,  we  may  reduce  or  discontinue  our  product
development and commercialization efforts.

We have experienced significant losses since inception and, at December 31, 2016, had an accumulated deficit of approximately $150 million. We expect to
incur additional operating losses in the future and expect our cumulative losses to increase. As of December 31, 2016, we had approximately $8.8 million in
cash and cash equivalents available. Based on our projected budgetary needs, funding from existing contracts and grants over the next two years and sales to
the purchasers under our existing equity line, we expect to be able to maintain the current level of our operations through at least March 31, 2018.

In September 2014, we entered into a contract with the NIH for the development of RiVaxTM to protect against exposure to ricin toxin that would provide up
to $24.7 million of funding in the aggregate if options to extend the contract are exercised by the NIH. In September 2013, we entered into contracts with
NIAID and BARDA for the development of OrbeShield® that would provide up to $32.7 million of funding in the aggregate if options to extend the contracts
are exercised by BARDA and the NIH. We have received approximately $18 million in combined BARDA and NIH contract funding for the development of
OrbeShield®.  We  have  completed  the  contract  with  NIAID  and  the  BARDA  contract  base  period,  with  BARDA  electing  not  to  extend  the  contract.  In
September 2009, we received a NIAID grant for approximately $9.4 million for the development of our biodefense programs. In July 2012, we received an
additional SBIR grant from NIAID for $600,000 and in February 2014, we were awarded a one-year NIAID SBIR grant award of approximately $300,000 to
further evaluate SGX943 as a treatment for melioidosis. Our biodefense grants have an overhead component that allows us an agency-approved percentage
over  our  incurred  costs.  We  estimate  that  the  overhead  component  associated  with  our  existing  contracts  and  grants  will  fund  some  fixed  costs  for  direct
employees working on these contracts and grants as well as other administrative costs. We have approximately $17.3 million in awarded contract funding,
assuming  the  NIAID  options  are  exercised  for  the  development  of  RiVax™.  BARDA  has  elected  not  to  fund  the  additional  options  remaining  under  the
contract.

Our product candidates are positioned for or are currently in clinical trials, and we have not yet generated any significant revenues from sales or licensing of
these product candidates. From inception through December 2016, we have expended approximately $70.5 million developing our current product candidates
for  pre-clinical  research  and  development  and  clinical  trials,  and  we  currently  expect  to  spend  approximately  $10.7  million  over  the  next  12  months  in
connection  with  the  development  of  our  therapeutic  and  vaccine  products,  licenses,  employment  agreements,  and  consulting  agreements  of  which
approximately $4.9 million will be reimbursed through our existing government contracts and grants.

We have no control over the resources and funding NIH, BARDA and NIAID may devote to our programs, which may be subject to periodic renewal and
which generally may be terminated by the government at any time for convenience. Any significant reductions in the funding of U.S. government agencies or
in  the  funding  areas  targeted  by  our  business  could  materially  and  adversely  affect  our  biodefense  program  and  our  results  of  operations  and  financial
condition.  If  we  fail  to  satisfy  our  obligations  under  the  government  contracts,  the  applicable  Federal  Acquisition  Regulations  allow  the  government  to
terminate the agreement in whole or in part, and we may be required to perform corrective actions, including but not limited to delivering to the government
any incomplete work. If NIH, BARDA or NIAID do not exercise future funding options under the contracts or grants, terminate the funding or fail to perform
their responsibilities under the agreements or grants, it could materially impact our biodefense program and our financial results.

23

 
 
 
 
 
 
 
 
 
 
 
 
Unless  and  until  we  are  able  to  generate  sales  or  licensing  revenue  from  one  of  our  product  candidates,  we  will  require  additional  funding  to  meet  these
commitments, sustain our research and development efforts, provide for future clinical trials, and continue our operations. There can be no assurance we can
raise such funds. If additional funds are raised through the issuance of equity securities, stockholders may experience dilution of their ownership interests, and
the newly issued securities may have rights superior to those of the common stock. If additional funds are raised by the issuance of debt, we may be subject to
limitations on our operations. If we cannot raise such additional funds, we may have to delay or stop some or all of our drug development programs.

If we are unable to develop our product candidates, our ability to generate revenues and viability as a company will be significantly impaired.

In  order  to  generate  revenues  and  profits,  our  organization  must,  along  with  corporate  partners  and  collaborators,  positively  research,  develop  and
commercialize our technologies or product candidates. Our current product candidates are in various stages of early clinical and pre-clinical development and
will require significant further funding, research, development, pre-clinical and/or clinical testing, regulatory approval and commercialization, and are subject
to the risks of failure inherent in the development of products based on innovative or novel technologies. Specifically, each of the following is possible with
respect to any of our product candidates:

● we may not be able to maintain our current research and development schedules;
● we may be unable to secure procurement contracts on beneficial economic terms or at all from the U.S. government or others for our biodefense

products;

● we may encounter problems in clinical trials; or
● the technology or product may be found to be ineffective or unsafe, or may fail to obtain marketing approval.

If any of the risks set forth above occur, or if we are unable to obtain the necessary regulatory approvals as discussed below, we may be unable to develop our
technologies and product candidates and our business will be seriously harmed. Furthermore, for reasons including those set forth below, we may be unable to
commercialize or receive royalties from the sale of any other technology we develop, even if it is shown to be effective, if:

● it is not economical or the market for the product does not develop or diminishes;
● we are not able to enter into arrangements or collaborations to manufacture and/or market the product;
● the product is not eligible for third-party reimbursement from government or private insurers;
● others hold proprietary rights that preclude us from commercializing the product;
● we are not able to manufacture the product reliably;
● others have brought to market similar or superior products; or
● the product has undesirable or unintended side effects that prevent or limit its commercial use.

24

 
 
 
 
 
 
 
 
 
 
We expect a number of factors to cause our operating results to fluctuate on a quarterly and annual basis, which may make it difficult to predict our
future performance.

We are a late-stage biopharmaceutical company. Our operations to date have been primarily limited to developing our technology and undertaking pre-clinical
studies and clinical trials of our product candidates in our two active business segments, BioTherapeutics and Vaccines/BioDefense. We have not yet obtained
regulatory approvals for any of our product candidates. Consequently, any predictions made about our future success or viability may not be as accurate as
they could be if we had commercialized products. Our financial condition has varied significantly in the past and will continue to fluctuate from quarter-to-
quarter  or  year-to-year  due  to  a  variety  of  factors,  many  of  which  are  beyond  our  control.  Factors  relating  to  our  business  that  may  contribute  to  these
fluctuations include other factors described elsewhere in this Annual Report and also include:

● our ability to obtain additional funding to develop our product candidates;
● delays in the commencement, enrollment and timing of clinical trials;
● the success of our product candidates through all phases of clinical development;
● any delays in regulatory review and approval of product candidates in clinical development;
● our ability to obtain and maintain regulatory approval for our product candidates in the United States and foreign jurisdictions;
● potential side  effects  of  our  product  candidates  that  could  delay  or  prevent  commercialization,  limit  the  indications  for  any  approved  drug,

require the establishment of risk evaluation and mitigation strategies, or cause an approved drug to be taken off the market;

● our dependence on third-party contract manufacturing organizations to supply or manufacture our products;
● our dependence on contract research organizations to conduct our clinical trials;
● our ability to establish or maintain collaborations, licensing or other arrangements;
● market acceptance of our product candidates;
● our ability to establish and maintain an effective sales and marketing infrastructure, either through the creation of a commercial infrastructure or

through strategic collaborations;

● competition from existing products or new products that may emerge;
● the ability of patients or healthcare providers to obtain coverage of or sufficient reimbursement for our products;
● our ability to discover and develop additional product candidates;
● our ability and our licensors’ abilities to successfully obtain, maintain, defend and enforce intellectual property rights important to our business;
● our ability to attract and retain key personnel to manage our business effectively;
● our ability to build our finance infrastructure and improve our accounting systems and controls;
● potential product liability claims;
● potential liabilities associated with hazardous materials; and
● our ability to obtain and maintain adequate insurance policies.

Accordingly, the results of any quarterly or annual periods should not be relied upon as indications of future operating performance.

We have no approved products on the market and therefore do not expect to generate any revenues from product sales in the foreseeable future, if at all.

To date, we have no approved product on the market and have not generated any significant product revenues. We have funded our operations primarily from
sales  of  our  securities  and  from  government  grants.  We  have  not  received,  and  do  not  expect  to  receive  for  at  least  the  next  several  years,  if  at  all,  any
revenues from the commercialization of our product candidates. To obtain revenues from sales of our product candidates, we must succeed, either alone or
with  third  parties,  in  developing,  obtaining  regulatory  approval  for,  manufacturing  and  marketing  drugs  with  commercial  potential  or  successfully  obtain
government procurement or stockpiling agreements. We may never succeed in these activities, and we may not generate sufficient revenues to continue our
business operations or achieve profitability.

Our business is subject to extensive governmental regulation, which can be costly, time consuming and subjects us to unanticipated delays.

Our business is subject to very stringent federal, foreign, state and local government laws and regulations, including the Federal Food, Drug and Cosmetic
Act, the Environmental Protection Act, the Occupational Safety and Health Act, and state and local counterparts to these acts. These laws and regulations may
be amended, additional laws and regulations may be enacted, and the policies of the FDA and other regulatory agencies may change.

25

 
 
 
 
 
 
 
 
 
 
 
 
The regulatory process applicable to our products requires pre-clinical and clinical testing of any product to establish its safety and efficacy. This testing can
take many years, is uncertain as to outcome, and requires the expenditure of substantial capital and other resources. We estimate that the clinical trials of our
product candidates that we have planned will take at least several years to complete. Furthermore, failure can occur at any stage of the trials, and we could
encounter problems that cause us to abandon or repeat clinical trials. Favorable results in early studies or trials, if any, may not be repeated in later studies or
trials.  Even  if  our  clinical  trials  are  initiated  and  completed  as  planned,  we  cannot  be  certain  that  the  results  will  support  our  product  candidate  claims.
Success in preclinical testing, Phase 1 and Phase 2 clinical trials does not ensure that later Phase 2 or Phase 3 clinical trials will be successful. In addition, we,
the FDA or other regulatory authorities may suspend clinical trials at any time if it appears that we are exposing participants to unacceptable health risks or
the FDA or other regulatory authorities find deficiencies in our submissions or conduct of our trials.

We  may  not  be  able  to  obtain,  or  we  may  experience  difficulties  and  delays  in  obtaining,  necessary  domestic  and  foreign  governmental  clearances  and
approvals to market a product. Also, even if regulatory approval of a product is granted, that approval may entail limitations on the indicated uses for which
the product may be marketed.

Following any regulatory approval, a marketed product and its manufacturer are subject to continual regulatory review. Later discovery of problems with a
product  or  manufacturer  may  result  in  restrictions  on  such  product  or  manufacturer.  These  restrictions  may  include  product  recalls  and  suspension  or
withdrawal of the marketing approval for the product. Furthermore, the advertising, promotion and export, among other things, of a product are subject to
extensive regulation by governmental authorities in the U.S. and other countries. If we fail to comply with applicable regulatory requirements, we may be
subject to fines, suspension or withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and/or criminal prosecution.

There may be unforeseen challenges in developing our biodefense products.

For development of biodefense vaccines and therapeutics, the FDA has instituted policies that are expected to result in accelerated approval. This includes
approval for commercial use using the results of animal efficacy trials, rather than efficacy trials in humans, referred to as the Animal Rule. However, we will
still have to establish that the vaccines we are developing are safe in humans at doses that are correlated with the beneficial effect in animals. Such clinical
trials  will  also  have  to  be  completed  in  distinct  populations  that  are  subject  to  the  countermeasures;  for  instance,  the  very  young  and  the  very  old,  and  in
pregnant women, if the countermeasure is to be licensed for civilian use. Other agencies will have an influence over the risk benefit scenarios for deploying
the countermeasures and in establishing the number of doses utilized in the Strategic National Stockpile. We may not be able to sufficiently demonstrate the
animal correlation to the satisfaction of the FDA, as these correlates are difficult to establish and are often unclear. Invocation of the Animal Rule may raise
issues of confidence in the model systems even if the models have been validated. For many of the biological threats, the animal models are not available and
we may have to develop the animal models, a time-consuming research effort. There are few historical precedents, or recent precedents, for the development
of new countermeasure for bioterrorism agents. Despite the Animal Rule, the FDA may require large clinical trials to establish safety and immunogenicity
before  licensure  and  it  may  require  safety  and  immunogenicity  trials  in  additional  populations.  Approval  of  biodefense  products  may  be  subject  to  post-
marketing studies, and could be restricted in use in only certain populations. The government’s biodefense priorities can change, which could adversely affect
the commercial opportunity for the products we are developing. Further, other countries have not, at this time, established criteria for review and approval of
these types of products outside their normal review process, i.e., there is no Animal Rule equivalent, and consequently there can be no assurance that we will
be able to make a submission for marketing approval in foreign countries based on such animal data.

Additionally, few facilities in the United States and internationally have the capability to test animals with anthrax or ricin, or otherwise assist us in qualifying
the requisite animal models. We have to compete with other biodefense companies for access to this limited pool of highly specialized resources. We therefore
may not be able to secure contracts to conduct the testing in a predictable timeframe or at all.

26

 
 
 
 
 
 
 
 
 
 
We are dependent on government funding, which is inherently uncertain, for the success of our biodefense operations.

We are subject to risks specifically associated with operating in the biodefense industry, which is a new and unproven business area. We do not anticipate that
a significant commercial market will develop for our biodefense products. Because we anticipate that the principal potential purchasers of these products, as
well as potential sources of research and development funds, will be the U.S. government and governmental agencies, the success of our biodefense division
will  be  dependent  in  large  part  upon  government  spending  decisions.  The  funding  of  government  programs  is  dependent  on  budgetary  limitations,
congressional appropriations and administrative allotment of funds, all of which are inherently uncertain and may be affected by changes in U.S. government
policies resulting from various political and military developments. Our receipt of government funding is also dependent on our ability to adhere to the terms
and provisions of the original grant documents and other regulations. We can provide no assurance that we will receive or continue to receive funding for
grants we have been awarded. The loss of government funds could have a material adverse effect on our ability to progress our biodefense business.

If  the  parties  we  depend  on  for  supplying  our  drug  substance  raw  materials  and  certain  manufacturing-related  services  do  not  timely  supply  these
products and services, it may delay or impair our ability to develop, manufacture and market our products. We do not have or anticipate having internal
manufacturing capabilities.

We  rely  on  suppliers  for  our  drug  substance  raw  materials  and  third  parties  for  certain  manufacturing-related  services  to  produce  material  that  meets
appropriate  content,  quality  and  stability  standards,  which  material  will  be  used  in  clinical  trials  of  our  products  and,  after  approval,  for  commercial
distribution. To succeed, clinical trials require adequate supplies of drug substance and drug product, which may be difficult or uneconomical to procure or
manufacture. We and our suppliers and vendors may not be able to (i) produce our drug substance or drug product to appropriate standards for use in clinical
studies, (ii) perform under any definitive manufacturing, supply or service agreements with us or (iii) remain in business for a sufficient time to be able to
develop, produce, secure regulatory approval of and market our product candidates. If we do not maintain important manufacturing and service relationships,
we may fail to find a replacement supplier or required vendor or develop our own manufacturing capabilities which could delay or impair our ability to obtain
regulatory  approval  for  our  products  and  substantially  increase  our  costs  or  deplete  profit  margins,  if  any.  If  we  do  find  replacement  manufacturers  and
vendors, we may not be able to enter into agreements with them on terms and conditions favorable to us and, there could be a substantial delay before a new
facility could be qualified and registered with the FDA and foreign regulatory authorities.

We  rely  on  third  parties  for  pre-clinical  and  clinical  trials  of  our  product  candidates  and,  in  some  cases,  to  maintain  regulatory  files  for  our  product
candidates. If we are not able to maintain or secure agreements with such third parties on acceptable terms, if these third parties do not perform their
services as required, or if these third parties fail to timely transfer any regulatory information held by them to us, we may not be able to obtain regulatory
approval for, or commercialize, our product candidates.

We rely on academic institutions, hospitals, clinics and other third-party collaborators for preclinical and clinical trials of our product candidates. Although we
monitor, support, and/or oversee our pre-clinical and clinical trials, because we do not conduct these trials ourselves, we have less control over the timing and
cost of these studies and the ability to recruit trial subjects than if we conducted these trials wholly by ourselves. If we are unable to maintain or enter into
agreements with these third parties on acceptable terms, or if any such engagement is terminated, we may be unable to enroll patients on a timely basis or
otherwise conduct our trials in the manner we anticipate. In addition, there is no guarantee that these third parties will devote adequate time and resources to
our studies or perform as required by a contract or in accordance with regulatory requirements, including maintenance of clinical trial information regarding
our product candidates. If these third parties fail to meet expected deadlines, fail to timely transfer to us any regulatory information, fail to adhere to protocols
or fail to act in accordance with regulatory requirements or our agreements with them, or if they otherwise perform in a substandard manner or in a way that
compromises  the  quality  or  accuracy  of  their  activities  or  the  data  they  obtain,  then  preclinical  and/or  clinical  trials  of  our  product  candidates  may  be
extended, delayed or terminated, or our data may be rejected by the FDA or regulatory agencies.

27

 
 
 
 
 
 
 
 
 
 
The  manufacturing  of  our  products  is  a  highly  exacting  process,  and  if  we  or  one  of  our  materials  suppliers  encounter  problems  manufacturing  our
products, our business could suffer.

The  FDA  and  foreign  regulators  require  manufacturers  to  register  manufacturing  facilities.  The  FDA  and  foreign  regulators  also  inspect  these  facilities  to
confirm compliance with current Good Manufacturing Practice (“cGMP”) or similar requirements that the FDA or foreign regulators establish. We, or our
materials  suppliers,  may  face  manufacturing  or  quality  control  problems  causing  product  production  and  shipment  delays  or  a  situation  where  we  or  the
supplier may not be able to maintain compliance with the FDA’s cGMP requirements, or those of foreign regulators, necessary to continue manufacturing our
drug substance. Any failure to comply with cGMP requirements or other FDA or foreign regulatory requirements could adversely affect our clinical research
activities and our ability to market and develop our products.

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

Because we have limited financial and human resources, we are currently focusing on the regulatory approval of certain product candidates. As a result, we
may forego or delay pursuit of opportunities with other product candidates or for other indications that later prove to have greater commercial potential. Our
resource allocation decisions may cause us to fail to capitalize on viable commercial products or profitable market opportunities. Our spending on existing
and  future  product  candidates  for  specific  indications  may  not  yield  any  commercially  viable  products.  If  we  do  not  accurately  evaluate  the  commercial
potential or target market for a particular product candidate, we may relinquish valuable rights to that product candidate through strategic alliance, licensing
or other royalty arrangements in cases in which it would have been more advantageous for us to retain sole development and commercialization rights to such
product candidate, or we may allocate internal resources to a product candidate in an area in which it would have been more advantageous to enter into a
partnering arrangement.

Even if approved, our products will be subject to extensive post-approval regulation.

Once a product is approved, numerous post-approval requirements apply. Among other things, the holder of an approved New Drug Application (“NDA”) is
subject  to  periodic  and  other  FDA  monitoring  and  reporting  obligations,  including  obligations  to  monitor  and  report  adverse  events  and  instances  of  the
failure of a product to meet the specifications in the NDA. Application holders must submit new or supplemental applications and obtain FDA approval for
certain changes to the approved product, product labeling, or manufacturing process. Application holders must also submit advertising and other promotional
material to the FDA and report on ongoing clinical trials.

Depending on the circumstances, failure to meet these post-approval requirements can result in criminal prosecution, fines, injunctions, recall or seizure of
products,  total  or  partial  suspension  of  production,  denial  or  withdrawal  of  pre-marketing  product  approvals,  or  refusal  to  allow  us  to  enter  into  supply
contracts,  including  government  contracts.  In  addition,  even  if  we  comply  with  FDA  and  other  requirements,  new  information  regarding  the  safety  or
effectiveness of a product could lead the FDA to modify or withdraw product approval.

Even if we obtain regulatory approval to market our product candidates, our product candidates may not be accepted by the market.

Even if the FDA approves one or more of our product candidates, physicians and patients may not accept it or use it. Even if physicians and patients would
like to use our products, our products may not gain market acceptance among healthcare payors such as managed care formularies, insurance companies or
government programs such as Medicare or Medicaid. Acceptance and use of our products will depend upon a number of factors including: perceptions by
members  of  the  health  care  community,  including  physicians,  about  the  safety  and  effectiveness  of  our  drug  or  device  product;  cost-effectiveness  of  our
product  relative  to  competing  products;  availability  of  reimbursement  for  our  product  from  government  or  other  healthcare  payers;  and  effectiveness  of
marketing and distribution efforts by us and our licensees and distributors, if any.

28

 
 
 
 
 
 
 
 
 
 
 
 
 
The degree of market acceptance of any product that we develop will depend on a number of factors, including:

● cost-effectiveness;
● the safety and effectiveness of our products, including any significant potential side effects, as compared to alternative products or treatment

methods;

● the timing of market entry as compared to competitive products;
● the rate of adoption of our products by doctors and nurses;
● product labeling or product insert required by the FDA for each of our products;
● reimbursement policies of government and third-party payors;
● effectiveness of our sales, marketing and distribution capabilities and the effectiveness of such capabilities of our collaborative partners, if any;

and

● unfavorable publicity concerning our products or any similar products.

Our product candidates, if successfully developed, will compete with a number of products manufactured and marketed by major pharmaceutical companies,
biotechnology companies and manufacturers of generic drugs. Our products may also compete with new products currently under development by others.
Physicians, patients, third-party payors and the medical community may not accept and utilize any of our product candidates. If our products do not achieve
market acceptance, we will not be able to generate significant revenues or become profitable.

Because we expect sales of our current product candidates, if approved, to generate substantially all of our product revenues for the foreseeable future, the
failure of these products to find market acceptance would harm our business and could require us to seek additional financing.

We do not have extensive sales and marketing experience and our lack of experience may restrict our success in commercializing some of our product
candidates.

We do not have extensive experience in marketing or selling pharmaceutical products whether in the U.S. or internationally. To obtain the expertise necessary
to successfully market and sell any of our products, the development of our own commercial infrastructure and/or collaborative commercial arrangements and
partnerships will be required. Our ability to make that investment and also execute our current operating plan is dependent on numerous factors, including, the
performance of third party collaborators with whom we may contract.

Our products, if approved, may not be commercially viable due to change in health care practice and third party reimbursement limitations.

Recent initiatives to reduce the federal deficit and to change health care delivery are increasing cost-containment efforts. We anticipate that Congress, state
legislatures and the private sector will continue to review and assess alternative benefits, controls on health care spending through limitations on the growth of
private health insurance premiums and Medicare and Medicaid spending, price controls on pharmaceuticals, and other fundamental changes to the health care
delivery  system.  Any  changes  of  this  type  could  negatively  impact  the  commercial  viability  of  our  products,  if  approved.  Our  ability  to  successfully
commercialize our product candidates, if they are approved, will depend in part on the extent to which appropriate reimbursement codes and authorized cost
reimbursement levels of these products and related treatment are obtained from governmental authorities, private health insurers and other organizations, such
as health maintenance organizations. In the absence of national Medicare coverage determination, local contractors that administer the Medicare program may
make  their  own  coverage  decisions.  Any  of  our  product  candidates,  if  approved  and  when  commercially  available,  may  not  be  included  within  the  then
current  Medicare  coverage  determination  or  the  coverage  determination  of  state  Medicaid  programs,  private  insurance  companies  or  other  health  care
providers. In addition, third-party payers are increasingly challenging the necessity and prices charged for medical products, treatments and services.

Our product candidates may cause serious adverse events or undesirable side effects which may delay or prevent marketing approval, or, if approval is
received, require them to be taken off the market, require them to include safety warnings or otherwise limit their sales.

Serious adverse events or undesirable side effects from any of our product candidates could arise either during clinical development or, if approved, after the
approved product has been marketed. The results of future clinical trials may show that our product candidates cause serious adverse events or undesirable
side  effects,  which  could  interrupt,  delay  or  halt  clinical  trials,  resulting  in  delay  of,  or  failure  to  obtain,  marketing  approval  from  the  FDA  and  other
regulatory authorities.

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
If any of our product candidates cause serious adverse events or undesirable side effects:

● regulatory  authorities  may  impose  a  clinical  hold  which  could  result  in  substantial  delays  and  adversely  impact  our  ability  to  continue

development of the product;

● regulatory authorities  may  require  the  addition  of  labeling  statements,  specific  warnings,  a  contraindication  or  field  alerts  to  physicians  and

pharmacies;

● we may be required to change the way the product is administered, conduct additional clinical trials or change the labeling of the product;
● we may be required to implement a risk minimization action plan, which could result in substantial cost increases and have a negative impact on

our ability to commercialize the product;

● we may be required to limit the patients who can receive the product;
● we may be subject to limitations on how we promote the product;
● sales of the product may decrease significantly;
● regulatory authorities may require us to take our approved product off the market;
● we may be subject to litigation or product liability claims; and
● our reputation may suffer.

Any  of  these  events  could  prevent  us  from  achieving  or  maintaining  market  acceptance  of  the  affected  product  or  could  substantially  increase
commercialization costs and expenses, which in turn could delay or prevent us from generating significant revenues from the sale of our products.

If we fail to obtain or maintain orphan drug exclusivity for our product candidates, our competitors may sell products to treat the same conditions and
our revenue will be reduced.

Under the Orphan Drug Act, the FDA may designate a product as an orphan drug if it is intended to treat a rare disease or condition, defined as a patient
population  of  fewer  than  200,000  in  the  United  States,  or  a  patient  population  greater  than  200,000  in  the  United  States  where  there  is  no  reasonable
expectation that the cost of developing the drug will be recovered from sales in the United States. In the European Union, the European Medicines Agency’s
Committee  for  Orphan  Medicinal  Products  grants  orphan  drug  designation  to  promote  the  development  of  products  that  are  intended  for  the  diagnosis,
prevention,  or  treatment  of  a  life-threatening  or  chronically  debilitating  condition  affecting  not  more  than  five  in  10,000  persons  in  the  European  Union.
Additionally, designation is granted for products intended for the diagnosis, prevention, or treatment of a life-threatening, seriously debilitating or serious and
chronic condition when, without incentives, it is unlikely that sales of the drug in the European Union would be sufficient to justify the necessary investment
in developing the drug or biological product or where there is no satisfactory method of diagnosis, prevention, or treatment, or, if such a method exists, the
medicine must be of significant benefit to those affected by the condition.

In the United States, orphan drug designation entitles a party to financial incentives such as opportunities for grant funding towards clinical trial costs, tax
advantages, and user-fee waivers. In addition, if a product receives the first FDA approval for the indication for which it has orphan designation, the product
is entitled to orphan drug exclusivity, which means the FDA may not approve any other application to market the same drug for the same indication for a
period  of  seven  years,  except  in  limited  circumstances,  such  as  a  showing  of  clinical  superiority  over  the  product  with  orphan  exclusivity  or  where  the
manufacturer is unable to assure sufficient product quantity. In the European Union, orphan drug designation entitles a party to financial incentives such as
reduction of fees or fee waivers and ten years of market exclusivity following drug or biological product approval. This period may be reduced to six years if
the orphan drug designation criteria are no longer met, including where it is shown that the product is sufficiently profitable not to justify maintenance of
market exclusivity.

Even though we have orphan drug designation for SGX301 in the United States and Europe, and SGX203, RiVax™ and OrbeShield® in the United States,
we may not be the first to obtain marketing approval for any particular orphan indication due to the uncertainties associated with developing drugs or biologic
products. Further, even if we obtain orphan drug exclusivity for a product, that exclusivity may not effectively protect the product from competition because
different drugs with different active moieties can be approved for the same condition. Absent patent or other intellectual property protection, even after an
orphan  drug  is  approved,  the  FDA  or  European  Medicines  Agency  may  subsequently  approve  the  same  drug  with  the  same  active  moiety  for  the  same
condition if the FDA or European Medicines Agency concludes that the later drug is safer, more effective, or makes a major contribution to patient care.

30

 
 
 
 
 
 
 
 
 
 
 
Federal and/or state health care reform initiatives could negatively affect our business.

The availability of reimbursement by governmental and other third-party payers affects the market for any pharmaceutical product. These third-party payers
continually attempt to contain or reduce the costs of healthcare. There have been a number of legislative and regulatory proposals to change the healthcare
system  and  further  proposals  are  likely.  Medicare's  policies  may  decrease  the  market  for  our  products.  Significant  uncertainty  exists  with  respect  to  the
reimbursement status of newly approved healthcare products.

In addition, third-party payers are increasingly challenging the price and cost-effectiveness of medical products and services. Once approved, we might not be
able  to  sell  our  products  profitably  or  recoup  the  value  of  our  investment  in  product  development  if  reimbursement  is  unavailable  or  limited  in  scope,
particularly  for  product  candidates  addressing  small  patient  populations.  On  July  15,  2008,  the  Medicare  Improvements  for  Patients  and  Providers  Act  of
2008 became law with a number of Medicare and Medicaid reforms to establish a bundled Medicare payment rate that includes services and drug/labs that
were separately billed at that time. Bundling initiatives that have been implemented in other healthcare settings have occasionally resulted in lower utilization
of services that had not previously been a part of the bundled payment.

In addition, in some foreign countries, the proposed pricing for a drug must be approved before it may be lawfully marketed. The requirements governing
drug  pricing  vary  widely  from  country  to  country.  We  expect  that  there  will  continue  to  be  a  number  of  U.S.  federal  and  state  proposals  to  implement
governmental pricing controls. While we cannot predict whether such legislative or regulatory proposals will be adopted, the adoption of such proposals could
have a material adverse effect on our business, financial condition and profitability.

We may not be able to retain rights licensed to us by third parties to commercialize key products or to develop the third party relationships we need to
develop, manufacture and market our products.

We currently rely on license agreements from New York University, Yeda Research and Development Company Ltd., the University of Texas Southwestern
Medical  Center,  the  University  of  British  Columbia,  Harvard  University,  the  University  of  Colorado,  and  George  B.  McDonald,  MD  for  the  rights  to
commercialize  key  product  candidates.  We  may  not  be  able  to  retain  the  rights  granted  under  these  agreements  or  negotiate  additional  agreements  on
reasonable terms, if at all. Our existing license agreements impose, and we expect that future license agreements will impose, various diligence, milestone
payment, royalty, and other obligations on us. If we fail to comply with our obligations under these agreements, or we are subject to a bankruptcy, we may be
required to make certain payments to the licensor, we may lose the exclusivity of our license, or the licensor may have the right to terminate the license, in
which event we would not be able to develop or market products covered by the license. Additionally, the milestone and other payments associated with these
licenses will make it less profitable for us to develop our drug candidates. See “Business - Patents and Other Proprietary Rights” for a description of our
license agreements.

Licensing  of  intellectual  property  is  of  critical  importance  to  our  business  and  involves  complex  legal,  business,  and  scientific  issues.  Disputes  may  arise
regarding intellectual property subject to a licensing agreement, including but not limited to:

● the scope of rights granted under the license agreement and other interpretation-related issues;
● the extent to which our technology and processes infringe on intellectual property of the licensor that is not subject to the licensing agreement;
● the sublicensing of patent and other rights;
● our diligence obligations under the license agreement and what activities satisfy those diligence obligations;
● the ownership  of  inventions  and  know-how  resulting  from  the  joint  creation  or  use  of  intellectual  property  by  our  licensors  and  us  and  our

collaborators; and

● the priority of invention of patented technology.

31

 
 
 
 
 
 
 
 
 
 
 
 
If disputes over intellectual property and other rights that we have licensed prevent or impair our ability to maintain our current licensing arrangements on
acceptable terms, we may be unable to successfully develop and commercialize the affected product candidates.

Additionally, the research resulting in certain of our licensed patent rights and technology was funded by the U.S. government. As a result, the government
may  have  certain  rights,  or  march-in  rights,  to  such  patent  rights  and  technology.  When  new  technologies  are  developed  with  government  funding,  the
government generally obtains certain rights in any resulting patents, including a non-exclusive license authorizing the government to use the invention for
non-commercial  purposes.  The  government  can  exercise  its  march-in  rights  if  it  determines  that  action  is  necessary  because  we  fail  to  achieve  practical
application of the government-funded technology, because action is necessary to alleviate health or safety needs, to meet requirements of federal regulations
or to give preference to U.S. industry. In addition, our rights in such inventions may be subject to certain requirements to manufacture products embodying
such inventions in the United States. Any exercise by the government of such rights could harm our competitive position, business, financial condition, results
of operations and prospects.

Furthermore,  we  currently  have  very  limited  product  development  capabilities  and  no  manufacturing,  marketing  or  sales  capabilities.  For  us  to  research,
develop  and  test  our  product  candidates,  we  need  to  contract  or  partner  with  outside  researchers,  in  most  cases  with  or  through  those  parties  that  did  the
original research and from whom we have licensed the technologies. If products are successfully developed and approved for commercialization, then we will
need to enter into additional collaboration and other agreements with third parties to manufacture and market our products. We may not be able to induce the
third parties to enter into these agreements, and, even if we are able to do so, the terms of these agreements may not be favorable to us. Our inability to enter
into  these  agreements  could  delay  or  preclude  the  development,  manufacture  and/or  marketing  of  some  of  our  product  candidates  or  could  significantly
increase  the  costs  of  doing  so.  In  the  future,  we  may  grant  to  our  development  partners  rights  to  license  and  commercialize  pharmaceutical  and  related
products developed under the agreements with them, and these rights may limit our flexibility in considering alternatives for the commercialization of these
products. Furthermore, third-party manufacturers or suppliers may not be able to meet our needs with respect to timing, quantity and quality for the products.

Additionally, if we do not enter into relationships with additional third parties for the marketing of our products, if and when they are approved and ready for
commercialization,  we  would  have  to  build  our  own  sales  force  or  enter  into  commercialization  agreements  with  other  companies.  Development  of  an
effective sales force in any part of the world would require significant financial resources, time and expertise. We may not be able to obtain the financing
necessary to establish a sales force in a timely or cost effective manner, if at all, and any sales force we are able to establish may not be capable of generating
demand for our product candidates, if they are approved.

We may suffer product and other liability claims; we maintain only limited product liability insurance, which may not be sufficient.

The clinical testing, manufacture and sale of our products involves an inherent risk that human subjects in clinical testing or consumers of our products may
suffer serious bodily injury or death due to side effects, allergic reactions or other unintended negative reactions to our products. As a result, product and other
liability claims may be brought against us. We currently have clinical trial and product liability insurance with limits of liability of $10 million, which may
not be sufficient to cover our potential liabilities. Because liability insurance is expensive and difficult to obtain, we may not be able to maintain existing
insurance or obtain additional liability insurance on acceptable terms or with adequate coverage against potential liabilities. Furthermore, if any claims are
brought against us, even if we are fully covered by insurance, we may suffer harm such as adverse publicity.

32

 
 
 
 
 
 
 
 
 
 
We may use hazardous chemicals in our business. Potential claims relating to improper handling, storage or disposal of these chemicals could affect us
and be time consuming and costly.

Our research and development processes and/or those of our third party contractors involve the controlled use of hazardous materials and chemicals. These
hazardous chemicals are reagents and solvents typically found in a chemistry laboratory. Our operations also may produce hazardous waste products. Federal,
state and local laws and regulations govern the use, manufacture, storage, handling and disposal of hazardous materials. While we attempt to comply with all
environmental  laws  and  regulations,  including  those  relating  to  the  outsourcing  of  the  disposal  of  all  hazardous  chemicals  and  waste  products,  we  cannot
eliminate the risk of contamination from or discharge of hazardous materials and any resultant injury. In the event of such an accident, we could be held liable
for any resulting damages and any liability could materially adversely affect our business, financial condition and results of operations.

Compliance with environmental laws and regulations may be expensive. Current or future environmental regulations may impair our research, development
or production efforts. We might have to pay civil damages in the event of an improper or unauthorized release of, or exposure of individuals to, hazardous
materials. We are not insured against these environmental risks.

We may agree to indemnify our collaborators in some circumstances against damages and other liabilities arising out of development activities or products
produced in connection with these collaborations.

In  addition,  the  federal,  state  and  local  laws  and  regulations  governing  the  use,  manufacture,  storage,  handling  and  disposal  of  hazardous  or  radioactive
materials and waste products may require us to incur substantial compliance costs that could materially adversely affect our business, financial condition and
results of operations.

We may not be able to compete with our larger and better financed competitors in the biotechnology industry.

The  biotechnology  industry  is  intensely  competitive,  subject  to  rapid  change  and  sensitive  to  new  product  introductions  or  enhancements.  Most  of  our
existing  competitors  have  greater  financial  resources,  larger  technical  staffs,  and  larger  research  budgets  than  we  have,  as  well  as  greater  experience  in
developing products and conducting clinical trials. Our competition is particularly intense in the gastroenterology and transplant areas and is also intense in
the  therapeutic  area  of  inflammatory  bowel  diseases.  We  face  intense  competition  in  the  biodefense  area  from  various  public  and  private  companies  and
universities as well as governmental agencies, such as the U.S. Army, which may have their own proprietary technologies that may directly compete with our
technologies. In addition, there may be other companies that are currently developing competitive technologies and products or that may in the future develop
technologies and products that are comparable or superior to our technologies and products. We may not be able to compete with our existing and future
competitors, which could lead to the failure of our business.

Additionally, if a competitor receives FDA approval before we do for a drug that is similar to one of our product candidates, FDA approval for our product
candidate may be precluded or delayed due to periods of non-patent exclusivity and/or the listing with the FDA by the competitor of patents covering its
newly-approved drug product. Periods of non-patent exclusivity for new versions of existing drugs such as our current product candidates can extend up to
three and one-half years. See “Business - The Drug Approval Process.”

These competitive factors could require us to conduct substantial new research and development activities to establish new product targets, which would be
costly and time consuming. These activities would adversely affect our ability to commercialize products and achieve revenue and profits.

Competition and technological change may make our product candidates and technologies less attractive or obsolete.

We  compete  with  established  pharmaceutical  and  biotechnology  companies  that  are  pursuing  other  forms  of  treatment  for  the  same  indications  we  are
pursuing and that have greater financial and other resources. Other companies may succeed in developing products earlier than us, obtaining FDA approval
for products more rapidly, or developing products that are more effective than our product candidates. Research and development by others may render our
technology or product candidates obsolete or noncompetitive, or result in treatments or cures superior to any therapy we develop. We face competition from
companies  that  internally  develop  competing  technology  or  acquire  competing  technology  from  universities  and  other  research  institutions.  As  these
companies develop their technologies, they may develop competitive positions that may prevent, make futile, or limit our product commercialization efforts,
which would result in a decrease in the revenue we would be able to derive from the sale of any products.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
There  can  be  no  assurance  that  any  of  our  product  candidates  will  be  accepted  by  the  marketplace  as  readily  as  these  or  other  competing  treatments.
Furthermore, if our competitors’ products are approved before ours, it could be more difficult for us to obtain approval from the FDA. Even if our products
are successfully developed and approved for use by all governing regulatory bodies, there can be no assurance that physicians and patients will accept our
product(s) as a treatment of choice.

Furthermore,  the  pharmaceutical  research  industry  is  diverse,  complex,  and  rapidly  changing.  By  its  nature,  the  business  risks  associated  therewith  are
numerous and significant. The effects of competition, intellectual property disputes, market acceptance, and FDA regulations preclude us from forecasting
revenues or income with certainty or even confidence.

Our business could be harmed if we fail to retain our current personnel or if they are unable to effectively run our business.

We currently have 19 employees and we depend upon these employees, in particular Dr. Christopher Schaber, our President and Chief Executive Officer, to
manage the day-to-day activities of our business. Because we have such limited personnel, the loss of any of them or our inability to attract and retain other
qualified employees in a timely manner would likely have a negative impact on our operations. We may be unable to effectively manage and operate our
business, and our business may suffer, if we lose the services of our employees.

Instability and volatility in the financial markets could have a negative impact on our business, financial condition, results of operations, and cash flows.

During  recent  years,  there  has  been  substantial  volatility  in  financial  markets  due  at  least  in  part  to  the  uncertainty  with  regard  to  the  global  economic
environment. In addition, there has been substantial uncertainty in the capital markets and access to additional financing is uncertain. Moreover, customer
spending  habits  may  be  adversely  affected  by  current  and  future  economic  conditions. These  conditions  could  have  an  adverse  effect  on  our  industry  and
business, including our financial condition, results of operations, and cash flows.

To  the  extent  that  we  do  not  generate  sufficient  cash  from  operations,  we  may  need  to  issue  stock  or  incur  indebtedness  to  finance  our  plans  for  growth.
Recent turmoil in the credit markets and the potential impact on the liquidity of major financial institutions may have an adverse effect on our ability to fund
our  business  strategy  through  borrowings,  under  either  existing  or  newly  created  instruments  in  the  public  or  private  markets  on  terms  we  believe  to  be
reasonable, if at all.

We may not be able to utilize all of our net operating loss carryforwards.

The  State  of  New  Jersey’s  Technology  Business  Tax  Certificate  Program  allows  certain  high  technology  and  biotechnology  companies  to  sell  unused  net
operating loss (“NOL”) carryforwards to other New Jersey-based corporate taxpayers. In accordance with this program, during the year ended December 31,
2016, we sold New Jersey NOL carryforwards, resulting in the recognition of $530,143 of income tax benefit. If there is an unfavorable change in the State of
New  Jersey’s  Technology  Business  Tax  Certificate  Program  (whether  as  a  result  of  a  change  in  law,  policy  or  otherwise)  that  terminates  the  program  or
eliminates  or  reduces  our  ability  to  use  or  sell  our  NOL  carryforwards,  our  cash  taxes  may  increase  which  may  have  an  adverse  effect  on  our  financial
condition.

34

 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to our Intellectual Property

We  may  be  unable  to  commercialize  our  products  if  we  are  unable  to  protect  our  proprietary  rights,  and  we  may  be  liable  for  significant  costs  and
damages if we face a claim of intellectual property infringement by a third party.

Our near and long term prospects depend in part on our ability to obtain and maintain patents, protect trade secrets and operate without infringing upon the
proprietary rights of others. In the absence of patent and trade secret protection, competitors may adversely affect our business by independently developing
and marketing substantially equivalent or superior products and technology, possibly at lower prices. We could also incur substantial costs in litigation and
suffer diversion of attention of technical and management personnel if we are required to defend ourselves in intellectual property infringement suits brought
by third parties, with or without merit, or if we are required to initiate litigation against others to protect or assert our intellectual property rights. Moreover,
any such litigation may not be resolved in our favor.

Although we and our licensors have filed various patent applications covering the uses of our product candidates, patents may not be issued from the patent
applications already filed or from applications that we might file in the future. Moreover, the patent position of companies in the pharmaceutical industry
generally involves complex legal and factual questions, and recently has been the subject of much litigation. Any patents we own or license, now or in the
future,  may  be  challenged,  invalidated  or  circumvented.  To  date,  no  consistent  policy  has  been  developed  in  the  U.S.  Patent  and  Trademark  Office  (the
“PTO”) regarding the breadth of claims allowed in biotechnology patents.

In addition, because patent applications in the U.S. are maintained in secrecy until patent applications publish or patents issue, and because publication of
discoveries in the scientific or patent literature often lags behind actual discoveries, we cannot be certain that we and our licensors are the first creators of
inventions covered by any licensed patent applications or patents or that we or they are the first to file. The PTO may commence interference proceedings
involving patents or patent applications, in which the question of first inventorship is contested. Accordingly, the patents owned or licensed to us may not be
valid or may not afford us protection against competitors with similar technology, and the patent applications licensed to us may not result in the issuance of
patents.

It  is  also  possible  that  our  owned  and  licensed  technologies  may  infringe  on  patents  or  other  rights  owned  by  others,  and  licenses  to  which  may  not  be
available to us. We may be unable to obtain a license under such patent on terms favorable to us, if at all. We may have to alter our products or processes, pay
licensing fees or cease activities altogether because of patent rights of third parties.

In addition to the products for which we have patents or have filed patent applications, we rely upon unpatented proprietary technology and may not be able
to meaningfully protect our rights with regard to that unpatented proprietary technology. Furthermore, to the extent that consultants, key employees or other
third parties apply technological information developed by them or by others to any of our proposed projects, disputes may arise as to the proprietary rights to
this information, which may not be resolved in our favor.

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

The  pharmaceutical  industry  has  been  characterized  by  extensive  litigation  regarding  patents  and  other  intellectual  property  rights,  and  companies  have
employed intellectual property litigation to gain a competitive advantage. We may become subject to infringement claims or litigation arising out of patents
and pending applications of our competitors, or additional interference proceedings declared by the PTO to determine the priority of inventions. The defense
and prosecution of intellectual property suits, PTO proceedings, and related legal and administrative proceedings are costly and time-consuming to pursue,
and  their  outcome  is  uncertain.  Litigation  may  be  necessary  to  enforce  our  issued  patents,  to  protect  our  trade  secrets  and  know-how,  or  to  determine  the
enforceability,  scope,  and  validity  of  the  proprietary  rights  of  others.  An  adverse  determination  in  litigation  or  interference  proceedings  to  which  we  may
become a party could subject us to significant liabilities, require us to obtain licenses from third parties, or restrict or prevent us from selling our products in
certain markets. Although patent and intellectual property disputes might be settled through licensing or similar arrangements, the costs associated with such
arrangements may be substantial and could include our paying large fixed payments and ongoing royalties. Furthermore, the necessary licenses may not be
available on satisfactory terms or at all.

35

 
 
 
 
 
 
 
 
 
 
 
 
 
Competitors may infringe our patents, and we may file infringement claims to counter infringement or unauthorized use. This can be expensive, particularly
for  a  company  of  our  size,  and  time-consuming.  In  addition,  in  an  infringement  proceeding,  a  court  may  decide  that  a  patent  of  ours  is  not  valid  or  is
unenforceable, or may refuse to stop the other party from using the technology at issue on the grounds that our patents do not cover its technology. An adverse
determination of any litigation or defense proceedings could put one or more of our patents at risk of being invalidated or interpreted narrowly.

Also, a third party may assert that our patents are invalid and/or unenforceable. There are no unresolved communications, allegations, complaints or threats of
litigation related to the possibility that our patents are invalid or unenforceable. Any litigation or claims against us, whether or not merited, may result in
substantial costs, place a significant strain on our financial resources, divert the attention of management and harm our reputation. An adverse decision in
litigation could result in inadequate protection for our product candidates and/or reduce the value of any license agreements we have with third parties.

Interference  proceedings  brought  before  the  PTO  may  be  necessary  to  determine  priority  of  invention  with  respect  to  our  patents  or  patent  applications.
During an interference proceeding, it may be determined that we do not have priority of invention for one or more aspects in our patents or patent applications
and could result in the invalidation in part or whole of a patent or could put a patent application at risk of not issuing. Even if successful, an interference
proceeding may result in substantial costs and distraction to our management.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation or interference proceedings, there is a
risk  that  some  of  our  confidential  information  could  be  compromised  by  disclosure.  In  addition,  there  could  be  public  announcements  of  the  results  of
hearings, motions or other interim proceedings or developments. If investors perceive these results to be negative, the price of our common stock could be
adversely affected.

If we infringe the rights of third parties we could be prevented from selling products, forced to pay damages, and defend against litigation.

If our products, methods, processes and other technologies infringe the proprietary rights of other parties, we could incur substantial costs and we may have
to: obtain licenses, which may not be available on commercially reasonable terms, if at all; abandon an infringing product candidate; redesign our products or
processes to avoid infringement; stop using the subject matter claimed in the patents held by others; pay damages; and/or defend litigation or administrative
proceedings which may be costly whether we win or lose, and which could result in a substantial diversion of our financial and management resources.

Risks Related to our Securities 

The price of our common stock and warrants may be highly volatile.

The market price of our securities, like that of many other research and development public pharmaceutical and biotechnology companies, has been highly
volatile and the price of our common stock and warrants may be volatile in the future due to a wide variety of factors, including:

● announcements by us or others of results of pre-clinical testing and clinical trials;
● announcements  of  technological  innovations,  more  important  bio-threats  or  new  commercial  therapeutic  products  by  us,  our  collaborative

partners or our present or potential competitors;
● our quarterly operating results and performance;
● developments or disputes concerning patents or other proprietary rights;
● acquisitions;
● litigation and government proceedings;
● adverse legislation;
● changes in government regulations;
● our available working capital;
● economic and other external factors; and
● general market conditions.

36

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Since January 1, 2016, the closing stock price (split adjusted) of our common stock has fluctuated between a high of $11.92 per share to a low of $1.98 per
share. On March 17, 2017, the last quoted sale price of our common stock as reported on Nasdaq Capital Market was $2.70 per share. Since December 13,
2016, the date of the initial listing of our common stock warrants, the closing price of our common stock warrant has fluctuated between a high of $0.82 per
warrant to a low of $0.32 per warrant. The fluctuation in the price of our common stock and warrants has sometimes been unrelated or disproportionate to our
operating performance. In addition, potential dilutive effects of future sales of shares of common stock and warrants by the Company, as well as potential sale
of common stock by the holders of warrants and options, could have an adverse effect on the market price of our shares.

The warrants do not confer any rights of common stock ownership on their holders, such as voting rights or the right to receive dividends, but rather merely
represent the right to acquire shares of common stock at a fixed price for a limited period of time. Specifically, commencing on the date of issuance, holders
of  the  warrants  may  exercise  their  right  to  acquire  the  common  stock  and  pay  an  exercise  price  of  $3.95  per  share,  prior  to  five  years  from  the  date  of
issuance, after which date any unexercised warrants will expire and have no further value.

The warrants may not have any value.

Each warrant has an exercise price of $3.95 per share and will expire on the fifth anniversary of December 13, 2016. In the event our common stock price
does not exceed the exercise price of the warrants during the period when the warrants are exercisable, the warrants may not have any value.

Shareholders may suffer substantial dilution related to issued stock warrants and options.

As of December 31, 2016, we had a number of agreements or obligations that may result in dilution to investors. These include:

● warrants  to  purchase  a  total  of  approximately  2,853,575  shares  of  our  common  stock  at  a  current  weighted  average  exercise  price  of

approximately $4.13; and

● options to purchase approximately 330,605 shares of our common stock at a current weighted average exercise price of approximately $17.07.

We also have an incentive compensation plan for our management, employees and consultants. We have granted, and expect to grant in the future, options to
purchase shares of our common stock to our directors, employees and consultants. To the extent that warrants or options are exercised, our stockholders will
experience dilution and our stock price may decrease.

Additionally, the sale, or even the possibility of the sale, of the shares of common stock underlying these warrants and options could have an adverse effect on
the market price for our securities or on our ability to obtain future financing.

Anti-takeover provisions in our stockholder rights plan and under Delaware law could make a third party acquisition of the Company difficult.

Our stockholder rights plan contains provisions that could make it more difficult for a third party to acquire us, even if doing so might be deemed beneficial
by our stockholders. These provisions could limit the price that investors might be willing to pay in the future for shares of our common stock. We are also
subject  to  certain  provisions  of  Delaware  law  that  could  delay,  deter  or  prevent  a  change  in  control  of  the  Company.  The  rights  issued  pursuant  to  our
stockholder  rights  plan  will  become  exercisable  the  tenth  day  after  a  person  or  group  announces  acquisition  of  15%  or  more  of  our  common  stock  or
commences, or announces an intention to make, a tender or exchange offer the consummation of which would result in ownership by the person or group of
15% or more of our common stock. If the rights become exercisable, the holders of the rights (other than the person acquiring 15% or more of our common
stock) will be entitled to acquire, in exchange for the rights’ exercise price, shares of our common stock or shares of any company in which we are merged,
with a value equal to twice the rights’ exercise price.

37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our shares of common stock and warrants are thinly traded, so stockholders may be unable to sell at or near ask prices or at all if they need to sell shares
or warrants to raise money or otherwise desire to liquidate their shares.

Our common stock and warrants have from time to time been “thinly-traded,” meaning that the number of persons interested in purchasing our common stock
or warrants at or near ask prices at any given time may be relatively small or non-existent. This situation is attributable to a number of factors, including the
fact that we are a small company that is relatively unknown to stock analysts, stock brokers, institutional investors and others in the investment community
that generate or influence sales volume, and that even if we came to the attention of such persons, they tend to be risk-averse and would be reluctant to follow
an  unproven  company  such  as  ours  or  purchase  or  recommend  the  purchase  of  our  shares  until  such  time  as  we  become  more  seasoned  and  viable.  As  a
consequence, there may be periods of several days or more when trading activity in our shares is minimal or non-existent, as compared to a seasoned issuer
which has a large and steady volume of trading activity that will generally support continuous sales without an adverse effect on share price. We cannot give
stockholders any assurance that a broader or more active public trading market for our common shares and warrants will develop or be sustained, or that
current trading levels will be sustained.

We  do  not  currently  intend  to  pay  dividends  on  our  common  stock  in  the  foreseeable  future,  and  consequently,  our  stockholders’  ability  to  achieve  a
return on their investment will depend on appreciation in the price of our common stock.

We have never declared or paid cash dividends on our common stock and do not anticipate paying any cash dividends to holders of our common stock in the
foreseeable future. Consequently, our stockholders must rely on sales of their common stock and warrants after price appreciation, which may never occur, as
the only way to realize any future gains on their investments. There is no guarantee that shares of our common stock or warrants will appreciate in value or
even maintain the price at which our stockholders have purchased their shares.

Upon dissolution of the Company, our stockholders may not recoup all or any portion of their investment.

In  the  event  of  a  liquidation,  dissolution  or  winding-up  of  the  Company,  whether  voluntary  or  involuntary,  the  proceeds  and/or  assets  of  the  Company
remaining after giving effect to such transaction, and the payment of all of our debts and liabilities will be distributed to the holders of common stock on a pro
rata basis. There can be no assurance that we will have available assets to pay to the holders of common stock, or any amounts, upon such a liquidation,
dissolution or winding-up of the Company. In this event, our stockholders could lose some or all of their investment.

The sale or issuance of our common stock to Lincoln Park may cause dilution and the sale of the shares of common stock acquired by Lincoln Park, or
the perception that such sales may occur, could cause the price of our common stock to fall.

On  March  22,  2016,  we  entered  into  a  purchase  agreement  (the  “2016  Purchase  Agreement”)  with  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”).
Pursuant to the 2016 Purchase Agreement, Lincoln Park has committed to purchase up to $12 million of our common stock, of which $10.3 million worth of
our common stock remains issuable as of the date of this filing. Concurrently with the execution of the 2016 Purchase Agreement, we issued 10,000 shares of
our common stock to Lincoln Park as a partial fee for its commitment to purchase shares of our common stock under the 2016 Purchase Agreement. From
March  22,  2016  through  the  date  of  this  filing,  we  sold  260,000  shares  to  Lincoln  Park  and  issued  7,135  additional  shares  to  Lincoln  Park  as  additional
commitment shares under the 2016 Purchase Agreement and received proceeds of $1,712,320. The shares that may be sold pursuant to the 2016 Purchase
Agreement may be sold by us to Lincoln Park at our sole discretion from time to time over the remaining term of approximately 24 months from the date of
the filing of this report, provided the registration statement registering the resale of shares sold to Lincoln Park under the 2016 Purchase Agreement remains
effective. The purchase price for the shares that we may sell to Lincoln Park under the 2016 Purchase Agreement will fluctuate based on the price of our
common  stock. We  have  the  right  to  control  the  timing  and  amount  of  any  sales  of  our  shares  to  Lincoln  Park,  except  that,  pursuant  to  the  terms  of  our
agreements with Lincoln Park, we would be unable to sell shares to Lincoln Park that would cause Lincoln Park to beneficially own more than 4.99% of our
issued and outstanding common stock.

38

 
 
 
 
 
 
 
 
 
 
 
 
Depending  on  market  liquidity  at  the  time,  sales  of  shares  under  the  2016  Purchase  Agreement  may  cause  the  trading  price  of  our  common  stock  to
fall. Additionally, further sales of our common stock, if any, to Lincoln Park under the 2016 Purchase Agreement will depend upon market conditions and
other factors to be determined by us. Lincoln Park may ultimately purchase all, some or none of the shares of our common stock that may be sold pursuant to
the 2016 Purchase Agreement and, after it has acquired shares, Lincoln Park may sell all, some or none of those shares. Therefore, sales to Lincoln Park by us
could  result  in  substantial  dilution  to  the  interests  of  other  holders  of  our  common  stock. Additionally,  the  sale  of  a  substantial  number  of  shares  of  our
common stock to Lincoln Park, or the anticipation of such sales, could make it more difficult for us to sell equity or equity-related securities in the future at a
time and at a price that we might otherwise wish to effect sales.

The issuance of our common stock pursuant to the terms of the asset purchase agreement with Hy Biopharma Inc. may cause dilution and the issuance
of such shares of common stock, or the perception that such issuances may occur, could cause the price of our common stock to fall.

On April 1, 2014, we entered into an option agreement pursuant to which Hy Biopharma Inc. granted us an option to purchase certain assets, properties and
rights (the “Hypericin Assets”) related to the development of Hy Biopharma’s synthetic hypericin product candidate for the treatment of CTCL, which we
refer to as SGX301, from Hy Biopharma. In exchange for the option, we paid $50,000 in cash and issued 4,307 shares of common stock in the aggregate to
Hy Biopharma and its assignees. We subsequently exercised the option, and on September 3, 2014, we entered into an asset purchase agreement with Hy
Biopharma, pursuant to which we purchased the Hypericin Assets. Pursuant to the purchase agreement, we paid $275,000 in cash and issued 184,912 shares
of common stock in the aggregate to Hy Biopharma and its assignees, and the licensors of the license agreement acquired from Hy Biopharma, and may issue
up to an aggregate of $10 million worth of our common stock (subject to a cap equal to 19.99% of our issued and outstanding common stock) in the aggregate
upon attainment of specified milestones. The next milestone payment will be payable if the Phase 3 clinical trial of SGX301 is successful in demonstrating
efficacy  and  safety  in  the  CTCL  patient  population.  Also  on  September  3,  2014,  we  entered  into  the  Registration  Rights  Agreement  with  Hy  Biopharma,
pursuant to which we have filed a registration statement with the SEC.

The number of shares that we may issue under the purchase agreement will fluctuate based on the market price of our common stock. Depending on market
liquidity at the time, the issuance of such shares may cause the trading price of our common stock to fall.

We  may  ultimately  issue  all,  some  or  none  of  the  additional  shares  of  our  common  stock  that  may  be  issued  pursuant  to  the  purchase  agreement.  We  are
required to register any shares issued pursuant to the purchase agreement for resale under the Securities Act of 1993, as amended. After any such shares are
registered,  the  holders  will  be  able  to  sell  all,  some  or  none  of  those  shares.  Therefore,  issuances  by  us  under  the  purchase  agreement  could  result  in
substantial dilution to the interests of other holders of our common stock. Additionally, the issuance of a substantial number of shares of our common stock
pursuant to the purchase agreement, or the anticipation of such issuances, could make it more difficult for us to sell equity or equity-related securities in the
future at a time and at a price that we might otherwise wish to effect sales.

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

We  currently  lease  approximately  5,200  square  feet  of  office  space  at  29  Emmons  Drive,  Suite  C-10,  Princeton,  New  Jersey  08540.  This  office  space
currently serves as our corporate headquarters. In December 2014, we entered into a lease agreement through May 31, 2018 for existing and expanded office
space. The rent for the first 12 months was approximately $12,300 per month, or approximately $20.85 per square foot. The rent increased to approximately
$12,375  per  month,  or  approximately  $20.95  per  square  foot,  for  the  next  12  months,  and  thereafter  increased  to  approximately  $12,460  per  month,  or
approximately $21.13 per square foot for the remainder of the lease. Our office space is sufficient to satisfy our current needs.

Item 3. Legal Proceedings

From time to time, we are a party to claims and legal proceedings arising in the ordinary course of business. Our management evaluates our exposure to these
claims and proceedings individually and in the aggregate and allocates additional monies for potential losses on such litigation if it is possible to estimate the
amount of loss and if the amount of the loss is probable.

39

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

Our common stock is quoted on the Nasdaq under the symbol “SNGX.” The following table sets forth, as adjusted for the reverse stock split of one-for-ten
effective  October  7,  2016,  for  the  periods  indicated,  the  high  and  low  sales  prices  per  share  of  our  common  stock  as  reported  by  the  OTCQB  through
December 12, 2016 and the Nasdaq Capital Market, beginning with our uplisting to Nasdaq and trading on December 13, 2016.

PART II

Period

Year Ended December 31, 2015:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ended December 31, 2016:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ending December 31, 2017:

First Quarter (through March 17, 2017)

Price Range

High

Low

  $
  $
  $
  $

  $
  $
  $
  $

  $

23.00    $
29.50    $
24.80    $
14.40    $

12.50    $
9.00    $
8.50    $
8.11    $

3.10    $

9.80 
13.60 
9.10 
4.40 

6.20 
6.20 
5.60 
2.05 

1.90 

On March 17, 2017, the last reported price of our common stock quoted on the Nasdaq was $2.70 per share. The Nasdaq prices set forth above represent inter-
dealer quotations, without adjustment for retail mark-up, mark-down or commission, and may not represent the prices of actual transactions. Our stock is
listed on the Nasdaq capital market under the under the symbol “SNGX.” On December 13, 2016, our common stock warrants began trading on the Nasdaq
Capital Market under the symbol “SNGXW”. For the period December 13, 2016 through the fourth quarter ended December 31, 2016, the high and low sales
price per warrant as reported by Nasdaq were $0.56 and $0.26, respectively. On March 17, 2017, the last reported price of our common stock warrant on
Nasdaq was $0.50 per warrant.

Transfer Agent

The transfer agent and registrar for our common stock and warrants is American Stock Transfer & Trust Company, LLC. The address is 6201 15th Avenue,
Brooklyn, NY 11219 and the telephone number is (718) 921-8200.

Holders of Common Stock

As  of  March  17,  2017,  there  were  336  holders  of  record  of  our  common  stock.  As  of  such  date,  5,472,532  shares  of  our  common  stock  were  issued  and
outstanding.

Dividends

We have never declared nor paid any cash dividends, and currently intend to retain all our cash and any earnings for use in our business and, therefore, do not
anticipate  paying  any  cash  dividends  in  the  foreseeable  future.  Any  future  determination  to  pay  cash  dividends  will  be  at  the  discretion  of  the  Board  of
Directors and will be dependent upon our consolidated financial condition, results of operations, capital requirements and such other factors as the Board of
Directors deems relevant.

Item 6. Selected Financial Data

Not applicable.

40

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

Cautionary Note Regarding Forward-Looking Statements

This Annual Report on Form 10-K contains forward-looking statements that reflect our current expectations about our future results, performance, prospects
and  opportunities.  These  forward-looking  statements  are  subject  to  significant  risks,  uncertainties,  and  other  factors,  including  those  identified  in  “Risk
Factors” above, which may cause actual results to differ materially from those expressed in, or implied by, any forward-looking statements. The forward-
looking statements within this Form 10-K may be identified by words such as “believes,” “anticipates,” “expects,” “intends,” “may,” “would,” “will” and
other  similar  expressions.  However,  these  words  are  not  the  exclusive  means  of  identifying  these  statements.  In  addition,  any  statements  that  refer  to
expectations,  projections  or  other  characterizations  of  future  events  or  circumstances  are  forward-looking  statements.  Except  as  expressly  required  by  the
federal securities laws, we undertake no obligation to publicly update or revise any forward-looking statements to reflect events or circumstances occurring
subsequent to the filing of this Form 10-K with the SEC or for any other reason. You should carefully review and consider the various disclosures we make in
this report and our other reports filed with the SEC that attempt to advise interested parties of the risks, uncertainties and other factors that may affect our
business.

Our Business Overview

We are a late-stage biopharmaceutical company focused on developing and commercializing products to treat rare diseases where there is an unmet medical
need. We maintain two active business segments: BioTherapeutics and Vaccines/BioDefense.

Our BioTherapeutics business segment is developing a novel photodynamic therapy (SGX301) utilizing topical synthetic hypericin activated with safe visible
fluorescent light for the treatment of cutaneous T-cell lymphoma (“CTCL”), our first-in-class innate defense regulator technology, dusquetide (SGX942) for
the  treatment  of  oral  mucositis  in  head  and  neck  cancer,  and  proprietary  formulations  of  oral  beclomethasone  17,21-dipropionate  (“BDP”)  for  the
prevention/treatment  of  gastrointestinal  (“GI”)  disorders  characterized  by  severe  inflammation,  including  pediatric  Crohn’s  disease  (SGX203)  and  acute
radiation enteritis (SGX201).

Our Vaccines/BioDefense business segment includes active development programs for RiVax™, our ricin toxin vaccine candidate, OrbeShield®, our GI acute
radiation  syndrome  (“GI  ARS”)  therapeutic  candidate  and  SGX943,  our  melioidosis  therapeutic  candidate.  The  development  of  our  vaccine  programs
currently  is  supported  by  our  heat  stabilization  technology,  known  as  ThermoVax®,  under  existing  and  on-going  government  contract  funding.  With  the
government contract from the National Institute of Allergy and Infectious Diseases (“NIAID”), we will attempt to advance the development of RiVax™ to
protect  against  exposure  to  ricin  toxin.  We  have  advanced  the  development  of  OrbeShield®  for  the  treatment  of  GI  ARS  with  funds  received  under  our
awarded government contracts with the Biomedical Advanced Research and Development Authority (“BARDA”) and grants from NIAID.

An outline of our business strategy follows:

● Complete enrollment and report preliminary results in our pivotal Phase 3 clinical trial of SGX301 for the treatment of CTCL;
● Obtain agreement from the United States Food and Drug Administration (the “FDA”) on a pivotal Phase 3 protocol of SGX942 for the treatment

of oral mucositis in head and neck cancer patients and initiate the trial;

● Initiate a pivotal Phase 3 clinical trial of SGX203 for the treatment of pediatric Crohn’s disease;
● Continue development of RiVax™ in combination with our ThermoVax® technology to  develop  new  heat  stable  vaccines  in  biodefense  with

NIAID funding support;

● Advance the preclinical and manufacturing development of OrbeShield® as a biodefense medical countermeasure for the treatment of GI ARS

contingent upon government funding support;

● Continue to apply for and secure additional government funding for each of our BioTherapeutics and Vaccines/BioDefense programs through

grants, contracts and/or procurements;

● Pursue business development opportunities for our pipeline programs, as well as explore merger/acquisition strategies; and
● Acquire or in-license new clinical-stage compounds for development.

41

 
 
 
 
 
 
 
 
 
 
 
 
 
Critical Accounting Policies

Our  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  are  based  upon  our  consolidated  financial  statements,  which  have  been
prepared in accordance with accounting principles generally accepted in the U.S. The preparation of these financial statements requires us to make estimates
and judgments that affect the reported amounts of assets, liabilities and expenses, and related disclosure of contingent assets and liabilities. We evaluate these
estimates and judgments on an on-going basis.

Intangible Assets

One of the most significant estimates or judgments that we make is whether to capitalize or expense patent and license costs. We make this judgment based on
whether  the  technology  has  alternative  future  uses,  as  defined  in  Financial  Accounting  Standards  Board  (“FASB”)  Accounting  Standards  Codification
(“ASC”) 730, Research and Development. Based on this consideration, we capitalized payments made to legal firms that are engaged in filing and protecting
rights to intellectual property and rights for our current product candidates in both the domestic and international markets. We believe that patent rights are
one  of  our  most  valuable  assets.  Patents  and  patent  applications  are  a  key  component  of  intellectual  property,  especially  in  the  early  stage  of  product
development, as their purchase and maintenance gives us access to key product development rights from our academic and industry partners. These rights can
also be sold or sub-licensed as part of our strategy to partner our product candidates at each stage of development as the intangible assets have alternative
future use. The legal costs incurred for these patents consist of work associated with filing new patents designed to protect, preserve and maintain our rights,
and  perhaps  extend  the  lives  of  the  patents.  We  capitalize  such  costs  and  amortize  intangibles  on  a  straight-line  basis  over  their  expected  useful  life  –
generally a period of 11 to 16 years.

These intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable
or if the underlying program is no longer being pursued. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset
or group of assets, a loss is recognized for the difference between the fair value and carrying value of the related asset or group of assets.

Fair Value of Financial Instruments

FASB ASC 820 —  Fair  Value  Measurements  and  Disclosures,  defines  fair  value  as  the  price  that  would  be  received  to  sell  an  asset  or  paid  to  transfer  a
liability  in  an  orderly  transaction  between  market  participants  at  the  measurement  date.  FASB  ASC  820  requires  disclosures  about  the  fair  value  of  all
financial  instruments,  whether  or  not  recognized,  for  financial  statement  purposes.  Disclosures  about  the  fair  value  of  financial  instruments  are  based  on
pertinent information available to us on December 31, 2016. Accordingly, the estimates presented in the financial statements are not necessarily indicative of
the amounts that could be realized on disposition of the financial instruments.

FASB ASC  820  specifies  a  hierarchy  of  valuation  techniques  based  on  whether  the  inputs  to  those  valuation  techniques  are  observable  or  unobservable.
Observable  inputs  reflect  market  data  obtained  from  independent  sources,  while  unobservable  inputs  reflect  market  assumptions.  The  hierarchy  gives  the
highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable
inputs (Level 3 measurement).

The three levels of the fair value hierarchy are as follows:

● Level 1 — Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement
date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and
listed equities.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
● Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level
2 includes financial instruments that are valued using models or other valuation methodologies. These models consider  various  assumptions,
including  volatility  factors,  current  market  prices  and  contractual  prices  for  the  underlying  financial  instruments.  Substantially  all  of  these
assumptions are observable in the marketplace, can be derived from observable data or are supported by observable levels at which transactions
are executed in the marketplace.

● Level 3 — Unobservable inputs for the asset or liability. Financial instruments are considered Level  3  when  their  fair  values  are  determined

using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable.

The carrying amounts reported in the consolidated balance sheet for cash and cash equivalents, contracts and grants receivable, accounts payable, accrued
expenses,  notes  payable  and  accrued  compensation  approximate  their  fair  value  based  on  the  short-term  maturity  of  these  instruments.  We  recognize  all
derivative financial instruments as assets or liabilities in the financial statements and measure them at fair value with changes in fair value reflected as current
period income or loss unless the derivatives qualify as hedges. As a result, certain warrants issued in connection with our June 2013 registered public offering
were accounted for as derivatives.

Revenue Recognition

Our revenues are primarily generated from government contracts and grants. The revenue from government contracts and grants is based upon subcontractor
costs and internal costs incurred that are specifically covered by the contracts and grants, plus a facilities and administrative rate that provides funding for
overhead expenses and management fees. These revenues are recognized when expenses have been incurred by subcontractors or when we incur reimbursable
internal expenses that are related to the government contracts and grants.

Research and Development Costs

Research  and  development  costs  are  charged  to  expense  when  incurred  in  accordance  with  FASB  ASC  730,  Research  and  Development.  Research  and
development  includes  costs  such  as  clinical  trial  expenses,  contracted  research  and  license  agreement  fees  with  no  alternative  future  use,  supplies  and
materials,  salaries,  share-based  compensation,  employee  benefits,  equipment  depreciation  and  allocation  of  various  corporate  costs.  Purchased  in-process
research and development expense represents the value assigned or paid for acquired research and development for which there is no alternative future use as
of the date of acquisition.

Accounting for Warrants

We considered FASB ASC 815, Evaluating Whether an Instrument is Considered Indexed to an Entity’s Own Stock, which provides guidance for determining
whether an equity-linked financial instrument (or embedded feature) issued by an entity is indexed to the entity’s stock and, therefore, qualifying for the first
part  of  the  scope  exception  in  paragraph  815-10-15.  We  evaluated  the  provisions  and  determined  that  warrants  issued  in  connection  with  our  June  2013
registered public offering contain provisions that protect holders from a decline in the issue price of our common stock (or “down-round” provisions) and
contain net settlement provisions. Consequently, these warrants were recognized as liabilities at their fair value on the date of grant and remeasured at fair
value on each reporting date. During November 2016, we entered into amendments with the holders of these warrants pursuant to which we agreed to reduce
the exercise price (after giving effect to the one-for-ten reverse stock split effective October 7, 2016) from $5.10 per share to $0.80 per share and permit those
warrants to be exercised on a “cashless exercise” basis, and we eliminated the “down-round” provision of those warrants not immediately exercised. As a
result of the amendments, the fair value of the warrant liability was remeasured as of the date of the modification and the change in fair value was recognized
in the statement of operations. The warrant liability was then reclassified to equity as the amended terms of the warrants qualified them to be accounted for as
equity instruments. All other warrants that have been issued by us were indexed to our own stock and therefore are accounted for as equity instruments for
2016 and 2015.

43

 
 
 
 
 
 
 
 
 
 
 
 
Share-Based Compensation

Stock options are issued with an exercise price equal to the market price on the date of grant. Stock options issued to directors upon re-election vest quarterly
for a period of one year (new director issuances are fully vested upon issuance). Stock options issued to employees generally vest 25% on the grant date, then
25% each subsequent year for a period of three years. Stock options vest over each three-month period from the date of issuance to the end of the three year
period. These options have a ten year life for as long as the individuals remain employees or directors. In general, when an employee or director terminates
their position the options will expire within three months, unless otherwise extended by the Board.

From  time  to  time,  we  issue  restricted  shares  of  common  stock  to  vendors  and  consultants  as  compensation  for  services  performed.  Typically  these
instruments vest upon issuance and therefore the entire share-based compensation expense is recognized upon issuance to the vendors and/or consultants.

Share-based  compensation  expense  for  options,  warrants  and  shares  of  common  stock  granted  to  non-employees  has  been  determined  in  accordance  with
FASB ASC 505-50, Equity-Based Payments to Non-Employees,  and  represents  the  fair  value  of  the  consideration  received,  or  the  fair  value  of  the  equity
instruments issued, whichever may be more reliably measured. For options that vest over future periods, the fair value of options granted to non-employees is
amortized as the options vest. The fair value is remeasured each reporting period until performance is complete.

The fair value of each option grant made during 2016 and 2015 was estimated on the date of each grant using the Black-Scholes option pricing model and
amortized ratably over the option vesting periods, which approximates the service period.

Income Taxes

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts
of existing assets and liabilities and their respective tax basis. A valuation allowance is established when it is more likely than not that all or a portion of a
deferred  tax  asset  will  not  be  realized.  A  review  of  all  available  positive  and  negative  evidence  is  considered,  including  the  Company’s  current  and  past
performance,  the  market  environment  in  which  the  Company  operates,  the  utilization  of  past  tax  credits,  and  the  length  of  carryback  and  carryforward
periods.  Deferred  tax  assets  and  liabilities  are  measured  utilizing  tax  rates  expected  to  apply  to  taxable  income  in  the  years  in  which  those  temporary
differences  are  expected  to  be  recovered  or  settled.  No  current  or  deferred  income  taxes  have  been  provided  through  December  31,  2016  due  to  the  net
operating losses incurred by the Company since its inception. The Company recognizes accrued interest and penalties associated with uncertain tax positions,
if  any,  as  part  of  income  tax  expense.  There  were  no  tax  related  interest  and  penalties  recorded  for  2016  and  2015.  Additionally,  the  Company  has  not
recorded an asset for unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2016 and 2015.

Earnings Per Share

Basic earnings per share (“EPS”) excludes dilution and is computed by dividing income (loss) available to common stockholders by the weighted-average
number  of  common  shares  outstanding  for  the  period.  Diluted  EPS  reflects  the  potential  dilution  that  could  occur  if  securities  or  other  contracts  to  issue
common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the entity. Since
there  is  a  significant  number  of  options  and  warrants  outstanding,  fluctuations  in  the  actual  market  price  can  have  a  variety  of  results  for  each  period
presented.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and
assumptions such as the fair value of warrants and stock options and recovery of the useful life of intangibles that affect the reported amounts in the financial
statements and accompanying notes. Actual results could differ from those estimates.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Material Changes in Results of Operations

Year Ended December 31, 2016 Compared to 2015

For the year ended December 31, 2016, we had a net loss of $3,245,383 as compared to a net loss of $7,831,230 for the prior year, representing a decreased
loss of $4,585,847 or 59%. Included in the net loss for December 31, 2016 and 2015 is the change in the fair value of the warrant liability related to warrants
issued in connection with our June 2013 registered public financing of $1,541,241 of other income and $1,201,870 of other expense, respectively. During the
year ended December 31, 2016, the price protection provision of the warrants was eliminated through an amendment and the warrant liability was reclassified
to equity as the amended terms of the warrants qualified them to be accounted for as equity instruments.

For  the  year  ended  December  31,  2016  and  2015,  revenues  and  associated  costs  related  to  government  contracts  and  grants  awarded  in  support  of  our
development of OrbeShield® for the treatment of GI ARS and RiVax™. and other development programs. For the year ended December 31, 2016, we had
revenues of $10,448,794 as compared to $8,768,390 for the prior year, representing an increase of $1,680,404 or 19%. The increase in revenues was a result
of increased activities performed under our government contracts associated with RiVax™.

We  incurred  costs  related  to  contract  and  grant  revenues  in  the  year  ended  December  31,  2016  and  2015  of  $8,433,671  and  $6,882,204,  respectively,
representing an increase of $1,551,467 or 23%. The costs primarily relate to the increased development activity in these programs and the resulting payments
made to subcontractors and the allocated employee costs in connection with research performed pursuant to the contracts and grants.

Our gross profit for the year ended December 31, 2016 was $2,015,123 or 19%, as compared to $1,886,186 or 22% for the prior year, representing an increase
of $128,937 or 7%. This increase in gross profit is due primarily to the increased activity in our RiVax™ development contracts. The decrease in gross profit
percentage is attributable to the management fee associated with certain contracts payable upon the achievement of development milestones.

Research and development expenses decreased by $1,103,972 or 20%, to $4,295,867 for the year ended December 31, 2016 as compared to $5,399,839 for
the prior year. This decrease is primarily related to the manufacturing expenditures for the pediatric Crohn’s development program incurred during 2015, as
well as the completion of patient enrollment in the Phase 2 trial of SGX942 for the treatment of oral mucositis in head and neck cancer in late 2015.

General and administrative expenses decreased by $167,785 or 5%, to $3,428,838 for the year ended December 31, 2016, as compared to $3,596,623 for the
prior year. This decrease is primarily related to a decrease in professional fees.

Other  income  (expense)  for  the  year  ended  December  31,  2016  was  $1,934,056  as  compared  to  $(1,209,887)  for  the  prior  year,  reflecting  a  change  of
$3,143,943 or 260%. The change is primarily due to the change in the fair value of the warrant liability resulting in $(1,201,870) of other expense in 2015
compared to $1,541,241 of other income in 2016. In addition, $390,599 is included in other income in 2016 related to an amount that had previously been
accrued. We were notified that the amount was no longer considered outstanding by the counterparty and therefore reversed the amount accrued, resulting in
other income.

The  State  of  New  Jersey’s  Technology  Business  Tax  Certificate  Program  allows  certain  high  technology  and  biotechnology  companies  to  sell  unused  net
operating loss (“NOL”) carryforwards to other New Jersey-based corporate taxpayers. In accordance with this program, during the year ended December 31,
2016, we sold New Jersey NOL carryforwards, resulting in the recognition of $530,143 of income tax benefit as compared to $488,933 for the year ended
December 31, 2015. There can be no assurance as to the continuation or magnitude of this program in future years.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Business Segments

We maintain two active business segments for the years ended December 31, 2016 and December 31, 2015: Vaccines/BioDefense and BioTherapeutics.

Revenues for the Vaccines/BioDefense business segment for the year ended December 31, 2016 were $10,448,794 as compared to $8,754,418 for the year
ended December 31, 2015, representing an increase of $1,694,376 or 19%. This increase in revenues was a result of the increased development activity under
our RiVax™ contracts. Revenues for the BioTherapeutics business segment for the year ended December 31, 2016 were $0 as compared to $13,972 for the
year  ended  December  31,  2015.  The  revenue  for  the  year  ended  December  31,  2015  is  related  to  work  performed  under  our  oral  mucositis  grant  which
expired in early 2015.

Income from operations for the Vaccines/BioDefense business segment for the year ended December 31, 2016 was $1,563,884 as compared to $1,263,709 for
the year ended December 31, 2015. Income from operations is primarily attributable to our gross margins related to our government contracts. Loss from
operations for the BioTherapeutics business segment for the year ended December 31, 2016 was $3,399,933 as compared to $4,487,988 for the year ended
December 31, 2015, representing a decrease of $1,088,055 or 24%. This decreased loss is due primarily to the completion of patient enrollment in the Phase 2
clinical trial of SGX942 in patients suffering from oral mucositis associated with their CRT for head and neck cancer and offset by expenses incurred in the
initiation of the pivotal Phase 3 clinical trial of SGX301 for the treatment of CTCL.

Amortization and depreciation expense for the Vaccines/BioDefense business segment for the year ended December 31, 2016 was $40,186 as compared to
$39,925  for  the  year  ended  December  31,  2015.  Amortization  and  depreciation  expense  for  the  BioTherapeutics  business  segment  for  the  year  ended
December 31, 2016 was $41,395 as compared to $199,661 for the year ended December 31, 2015. The $158,266 decrease in amortization and depreciation
expense  for  the  BioTherapeutics  segment  was  the  result  of  a  license  agreement  becoming  fully  amortized  during  the  year  ended  December  31,  2015  and
accordingly, there was no amortization expense recognized during the year ended December 31, 2016 for the license agreement.

Financial Condition and Liquidity

Cash and Working Capital

As of December 31, 2016, we had cash and cash equivalents of $8,772,567 as compared to $4,921,545 as of December 31, 2015, representing an increase of
$3,851,022 or 78%. The increase in cash was primarily the result of net proceeds received from financing activities in 2016 of $8,840,602, primarily from a
public offering of our stock and our stock purchase agreement with SciClone Pharmaceuticals, Inc. This was partially offset by cash used in operations of
$4,982,421.  As  of  December  31,  2016,  we  had  working  capital  of  $7,243,918  as  compared  to  working  capital  of  $2,179,694,  which  excludes  a  non-cash
warrant liability of $2,434,101, as of December 31, 2015, representing an increase of $5,064,224 or 232%. The increase in working capital was primarily the
result of the cash received from our financing activities.

Based on our current rate of cash outflows, cash on hand, proceeds from government contract and grant programs, proceeds available from the equity line
with Lincoln Park, LLC (“Lincoln Park”) and proceeds from the State of New Jersey Technology Business Tax Certificate Transfer Program, management
believes that its current cash will be sufficient to meet the anticipated cash needs for working capital and capital expenditures through at least March 31, 2018,
and therefore no uncertainties exist regarding the Company’s ability to continue its operations as a going concern.

Our plans with respect to our liquidity management include, but are not limited to, the following:

● We have up to $17.3 million in active contract funding still available to support our associated research programs in 2017 and beyond, provided
the federal agencies exercise all options and do not elect to terminate the contracts for convenience. We plan to submit additional contract and
grant applications for further support of these programs with various funding agencies;

● We have continued to use equity instruments to provide a portion of the compensation due to vendors and collaboration partners and expect to

continue to do so for the foreseeable future;

46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● We will  pursue  NOL  sales  in  the  State  of  New  Jersey  pursuant  to  its  Technology  Business  Tax  Certificate  Transfer  Program.  Based  on  the
receipt  of  $530,143  in  proceeds  from  the  sale  of  NJ  NOL  in  2016,  we  expect  to  participate  in  the  program  during  2017  and  beyond  as  the
program is available;

● We  plan  to  pursue  potential  partnership  for  our  pipeline  programs.  However,  there  can  be  no  assurances  that  we  can  consummate  such

transactions;

● We have $10.3 million available from an equity facility expiring in March 2019; and
● We may seek additional capital in the private and/or public equity markets to continue our operations, respond to competitive pressures, develop
new products and services, and to support new strategic partnerships. We are currently evaluating additional equity/debt financing opportunities
on an ongoing basis and may execute them when appropriate. However, there can be no assurances that we can consummate such a transaction,
or consummate a transaction at favorable pricing.

Expenditures

Under our budget and based upon our existing product development agreements and license agreements pursuant to letters of intent and option agreements,
we  expect  our  total  research  and  development  expenditures  for  the  next  12  months  to  be  approximately  $10.7  million  before  any  contract  or  grant
reimbursements, of which $5.8 million relates to the BioTherapeutics business and $4.9 million relates to the Vaccines/BioDefense business. We anticipate
contract  reimbursements  in  the  next  12  months  of  approximately  $4.9  million  to  offset  research  and  development  expenses  in  the  Vaccines/BioDefense
business segment.

The table below details our costs for research and development by program and amounts reimbursed for the years ended December 31, 2016 and 2015:

Research & Development Expenses

Oral BDP
RiVax™ & ThermoVax®  Vaccines
Dusquetide (SGX942)
SGX943
SGX301
Other

Total

Reimbursed under Government Contracts and Grants

OrbeShield®
RiVax™ & ThermoVax® Vaccines
Other

Total

Grand Total

Contractual Obligations

2016

2015

184,192    $
447,993     
1,325,796     
1,643     
1,836,974     
499,269     
4,295,867    $

74,543 
622,908 
2,216,632 
10,671 
2,141,175 
333,910 
5,399,839 

3,797,178    $
4,636,493     
-     
8,433,671    $
12,729,538    $

5,240,377 
1,557,082 
84,745 
6,882,204 
12,282,043 

  $

  $

  $

  $
  $

We have commitments of approximately $500,000 at December 31, 2016 for several licensing agreements with consultants and universities. Additionally, we
have collaboration and license agreements, which upon clinical or commercialization success, may require the payment of milestones of up to $7.9 million
and/or  royalties  up  to  6%  of  net  sales  of  covered  products,  if  and  when  achieved.  However,  there  can  be  no  assurance  that  clinical  or  commercialization
success will occur.

In December 2014, we entered into a lease agreement through May 31, 2018 for existing and expanded office space. The rent for the first 12 months was
approximately  $12,300  per  month,  or  approximately  $20.85  per  square  foot.  This  rent  increased  to  approximately  $12,375  per  month,  or  approximately
$20.95 per square foot, for the next 12 months, and thereafter increased to approximately $12,460 per month, or approximately $21.13 per square foot for the
remainder of the lease.

47

 
 
 
 
 
 
  
   
 
 
    
  
   
   
   
   
   
 
   
      
  
   
      
  
   
   
 
 
 
 
 
 
On  September  3,  2014,  we  entered  into  an  asset  purchase  agreement  with  Hy  Biopharma,  Inc.  (“Hy  Biopharma”)  pursuant  to  which  we  acquired  certain
intangible assets, properties and rights of Hy Biopharma related to the development of Hy BioPharma’s synthetic hypericin product. As consideration for the
assets  acquired,  we  paid  $275,000  in  cash  and  issued  184,912  shares  of  common  stock  with  a  fair  value  based  on  our  stock  price  on  the  date  of  grant  of
$3,750,000. These amounts were charged to research and development expense during the third quarter of 2014 as the assets will be used in our research and
development activities and do not have alternative future use pursuant to generally accepted accounting principles in the United States. Provided all future
success-oriented milestones are attained, we will be required to make payments of up to $10.0 million, if and when achieved. Payments will be payable in
restricted securities; not to exceed 19.9% ownership of our outstanding stock.

In February 2007, our Board of Directors authorized the issuance of 5,000 shares of our common stock to Dr. Schaber immediately prior to the completion of
a transaction, or series or a combination of related transactions negotiated by our Board of Directors whereby, directly or indirectly, a majority of our capital
stock or a majority of our assets are transferred from us and/or our stockholders to a third party. Dr. Schaber’s amended employment agreement includes our
obligation to issue such shares if such event occurs.

As a result of the above agreements, we have future contractual obligations over the next five years as follows:

Year
2017
2018
2019
2020
2021
Total

Research and
Development    

Property and
Other Leases    

Total

  $

  $

100,000    $
100,000     
100,000     
100,000     
100,000     
500,000    $

151,000    $
52,000     
-     
-     
-     
203,000    $

251,000 
152,000 
100,000 
100,000 
100,000 
703,000 

Item 8. Financial Statements and Supplementary Data

The information required by this Item 8 is contained on pages F-1 through F-24 of this Annual Report on Form 10-K and is incorporated herein by reference.

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are the Company’s controls and other procedures that are designed to ensure that information required to be disclosed by
us in the reports that we file or submit under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and
reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms.  Disclosure  controls  and  procedures  include,  without  limitation,  controls  and
procedures  designed  to  ensure  that  information  required  to  be  disclosed  by  us  in  the  reports  that  we  file  under  the  Exchange  Act  is  accumulated  and
communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding
required disclosure. Our management recognizes that any controls and procedures, no matter how well designed and operated, can only provide reasonable
assurance of achieving their objectives and management necessarily applies its judgment in evaluating the possible controls and procedures.

Our  management  has  evaluated,  with  the  participation  of  our  principal  executive  officer  and  principal  financial  officer,  the  effectiveness  of  our  disclosure
controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this report.
Based upon that evaluation, our management, including our principal executive officer and principal financial officer, has concluded that, as of the end of the
period covered by this report, the Company’s disclosure controls and procedures were effective at the reasonable assurance level.

48

 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
Management’s Annual Report on Internal Control over Financial Reporting

Company  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting.  Internal  control  over  financial
reporting is a process designed by, or under the supervision of, our principal executive and principal financial officers and effected by the Company’s Board
of Directors, management and other personnel 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 and includes those policies and procedures that:

● pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the

Company;

● provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with
generally  accepted  accounting  principles,  and  that  receipts  and  expenditures  of  the  Company  are  being  made  only  in  accordance  with
authorizations of management and directors of the Company; and

● provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets

that could have a material effect on the financial statements.

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

Management assessed  the  effectiveness  of  the Company’s internal  control  over  financial  reporting  as  of  December  31,  2016.  In  making  this  assessment,
management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated
Framework, 2013.

Based on our assessment, management has concluded that, as of December 31, 2016, the Company’s internal control over financial reporting is effective.

Changes in Internal Control over Financial Reporting

There were no changes in the Company’s internal control over financial reporting identified in connection with the evaluation of such internal control that
occurred during the Company’s last fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control
over financial reporting.

Item 9B. Other Information

None.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 10. Directors, Executive Officers and Corporate Governance

PART III

The table below contains information regarding the current members of the Board of Directors and executive officers. The ages of individuals are provided as
of March 17, 2017:

Name
Christopher J. Schaber, PhD
Keith L. Brownlie, CPA
Marco M. Brughera, DVM
Gregg A. Lapointe, CPA
Robert J. Rubin, MD
Jerome B. Zeldis, MD, PhD
Oreola Donini, PhD
Karen Krumeich
Richard Straube, MD

Age
50
64
61
58
71
66
45
63
65

Position

    Chairman of the Board, Chief Executive Officer and President
    Director
    Director
    Director
    Director
    Director
    Chief Scientific Officer and Senior Vice President
    Chief Financial Officer, Senior Vice President and Corporate Secretary
    Chief Medical Officer and Senior Vice President

Christopher J. Schaber, PhD  has over 27 years of experience in the pharmaceutical and biotechnology industry. Dr. Schaber has been our President and
Chief  Executive  Officer  and  a  director  since  August  2006.  He  was  appointed  Chairman  of  the  Board  on  October  8,  2009.  He  also  serves  on  the  board  of
directors of the Biotechnology Council of New Jersey (“BioNJ”) since January 2009 and the Alliance for Biosecurity since October 2014, and has been a
member  of  the  corporate  councils  of  both  the  National  Organization  for  Rare  Diseases  (“NORD”)  and  the  American  Society  for  Blood  and  Marrow
Transplantation (“ASBMT”) since October 2009 and July 2009, respectively. Prior to joining Soligenix, Dr. Schaber served from 1998 to 2006 as Executive
Vice  President  and  Chief  Operating  Officer  of  Discovery  Laboratories,  Inc.,  where  he  was  responsible  for  overall  pipeline  development  and  key  areas  of
commercial  operations,  including  regulatory  affairs,  quality  control  and  assurance,  manufacturing  and  distribution,  pre-clinical  and  clinical  research,  and
medical affairs, as well as coordination of commercial launch preparation activities. From 1996 to 1998, Dr. Schaber was a co-founder of Acute Therapeutics,
Inc., and served as its Vice President of Regulatory Compliance and Drug Development. From 1994 to 1996, Dr. Schaber was employed by Ohmeda PPD,
Inc., as Worldwide Director of Regulatory Affairs and Operations. From 1989 to 1994, Dr. Schaber held a variety of regulatory, development and operations
positions  with  The  Liposome  Company,  Inc.,  and  Elkins-Sinn  Inc.,  a  division  of  Wyeth-Ayerst  Laboratories.  Dr.  Schaber  received  his  BA  degree  from
Western Maryland College, his MS degree in Pharmaceutics from Temple University School of Pharmacy and his PhD degree in Pharmaceutical Sciences
from  the  Union  Graduate  School.  Dr.  Schaber  was  selected  to  serve  as  a  member  of  our  Board  of  Directors  because  of  his  extensive  experience  in  drug
development and pharmaceutical operations, including his experience as an executive senior officer with our Company and Discovery Laboratories, Inc., and
as  a  member  of  the  board  of  directors  of  BioNJ;  because  of  his  proven  ability  to  raise  funds  and  provide  access  to  capital;  and  because  of  his  advanced
degrees in science and business.

Keith L. Brownlie, CPA has been a director since June 2011. Mr. Brownlie currently serves on the Board of Directors of Rxi Pharmaceuticals Corporation, a
publicly traded biotechnology company involved in the research and development of RNAi products for the diagnosis, prevention and treatment of human
diseases, a position he has held since June 2012. From July 2013 until December 2014, Mr. Brownlie served on the Board of Directors of Cancer Genetics,
Inc.,  a  publicly  traded,  early  stage  diagnostics  company.  Mr.  Brownlie  served  as  a  member  of  the  Board  of  Directors  of  Epicept  Corporation,  a  publicly
traded, specialty pharmaceutical company focused on the clinical development and commercialization of pharmaceutical products for the treatment of cancer
and pain, from April 2011 to August 2013 when Epicept Corporation merged with Immune Pharmaceuticals, Inc. From 1974 to 2010, Mr. Brownlie worked
with the accounting firm of Ernst & Young LLP where he served as audit partner for numerous public companies and was the Life Sciences Industry Leader
for the New York metro area. Mr. Brownlie received a BS in Accounting from Lehigh University and is a Certified Public Accountant in the state of New
Jersey. Mr. Brownlie co-founded the New Jersey Entrepreneur of the Year Program and was Vice President and Trustee of the New Jersey Society of CPAs. In
addition, he served as accounting advisor to the board of the Biotechnology Council of New Jersey. Mr. Brownlie was selected to serve as a member of our
Board  of  Directors  because  of  his  vast  experience  as  an  audit  partner  for  numerous  public  companies  and  as  a  director  of  publicly  traded  specialty
pharmaceutical and biotechnology companies.

50

 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Marco M. Brughera, DVM joined the Board of Directors in October 2013. He is the Global Head Rare Disease of the Leadiant Group, a position he has held
since October 2012. Dr. Brughera serves as CEO on the board of directors of Leadiant Biosciences SpA and as director on the board of directors of Leadiant
Biosciences Ltd, Leadiant Biosciences, Inc., Fennec Pharmaceuticals, Inc. and Lee’s Pharmaceutical Holdings Ltd. From December 2011 through January
2014, Dr. Brughera served on the Board of Directors of Gentium S.p.A., a publicly traded biopharmaceutical company. From January 2011 through October
2012, Dr. Brughera held several other positions with the Sigma-Tau Group, including Corporate Research and Development Managing Director of Sigma-Tau
I ndustrie Farmaceutiche Riuntite S.p.A., President of Sigma-Tau Research Switzerland S.A. and board member of Sigma-Tau Pharmaceuticals, Inc., and of
Sigma-Tau  Rare  Diseases  S.A.  and  Sigma-Tau  Pharma  Ltd.  From  2004  to  2010,  Dr.  Brughera  served  as  the  Vice  President  of  Preclinical  Development  at
Nerviano Medical Sciences S.r.l. (“NMS Group”), a pharmaceutical oncology-focused integrated discovery and development company. He also served as the
Managing Director at Accelera, S.r.l., an independent contract research organization affiliated with the NMS Group. From 1999 to 2004, Dr. Brughera held
several senior level positions in the areas of discovery and development toxicology with Pharmacia Corporation and Pfizer, Inc. Prior to 1999, he held various
positions at Pharmacia & Upjohn Company, Inc., and Farmitalia Carlo Erba S.p.A., an Italian pharmaceutical company. Dr. Brughera earned his degree in
veterinary medicine from the University of Milan and is a European Registered Toxicologist. Dr. Brughera was selected to serve as a member our Board of
Directors  because  of  his  background  in  the  areas  of  drug  discovery  and  development  and  his  experience  as  an  executive  officer  and  a  director  in  the
pharmaceutical industry.

Gregg A. Lapointe, CPA, MBA has been a director since March 2009. Mr. Lapointe is currently CEO of Cerium Pharmaceuticals, Inc. and serves on the
Board of Directors of SciClone Pharmaceuticals, Inc., Raptor Pharmaceuticals, Inc., ImmunoCellular Therapeutics Ltd. and the Board of Trustees of the Keck
Graduate  Institute  of  Applied  Life  Sciences.  He  has  previously  served  on  the  Board  of  Directors  of  the  Pharmaceuticals  Research  and  Manufacturers  of
America  (PhRMA)  and  Questcor  Pharmaceuticals,  Inc.  He  previously  served  in  varying  roles  for  Sigma-Tau  Pharmaceuticals,  Inc.,  a  private
biopharmaceutical company, from September 2001 through February 2012, including Chief Operating Officer from November 2003 to April 2008 and Chief
Executive  Officer  from  April  2008  to  February  2012.  From  May,  1996  to  August  2001,  he  served  as  Vice  President  of  Operations  and  Vice  President,
Controller  of  AstenJohnson,  Inc.  (formerly  JWI  Inc.).  Prior  to  that,  Mr.  Lapointe  spent  several  years  in  the  Canadian  medical  products  industry  in  both
distribution  and  manufacturing.  Mr.  Lapointe  began  his  career  at  Price  Waterhouse.  Mr.  Lapointe  received  his  B.A.  degree  in  Commerce  from  Concordia
University in Montreal, Canada, a graduate diploma in Accountancy from McGill University and his M.B.A. degree from Duke University. He is a C.P.A. in
the state of Illinois. Mr. Lapointe was selected to serve as a member of our Board of Directors because of his significant experience in the areas of global
strategic  planning  and  implementation,  business  development,  corporate  finance,  and  acquisitions,  and  his  experience  as  an  executive  officer  and  board
member in the pharmaceutical and medical products industries.

Robert J. Rubin, MD has been a director since October 2009. Dr. Rubin was a clinical professor of medicine at Georgetown University from 1995 until 2012
when  he  was  appointed  a  Distinguished  Professor  of  Medicine.  From  1987  to  2001,  he  was  president  of  the  Lewin  Group  (purchased  by  Quintiles
Transnational Corp. in 1996), an international health policy and management consulting firm. From 1994 to 1996, Dr. Rubin served as Medical Director of
ValueRx, a pharmaceutical benefits company. From 1992 to 1996, Dr. Rubin served as President of Lewin-VHI, a health care consulting company. From 1987
to 1992, he served as President of Lewin-ICF, a health care consulting company. From 1984 to 1987, Dr. Rubin served as a principal of ICF, Inc., a health care
consulting company. From 1981 to 1984, Dr. Rubin served as the Assistant Secretary for Planning and Evaluation at the Department of Health and Human
Services and as an Assistant Surgeon General in the United States Public Health Service. Dr. Rubin has served on the Board of BioTelemetry, Inc. (formerly
known as CardioNet, Inc.) since 2007. He is a board certified nephrologist and internist. Dr. Rubin received an undergraduate degree in Political Science from
Williams College and his medical degree from Cornell University Medical College. Dr. Rubin was selected to serve as a member of our Board of Directors
because of his vast experience in the health care industry, including his experience as a nephrologist, internist, clinical professor of medicine and Assistant
Surgeon General, and his business experience in the pharmaceutical industry.

51

 
 
 
 
 
 
 
Jerome B. Zeldis, MD, PhD has been a director since June 2011. Dr. Zeldis is currently Chief Medical Officer and President of Clinical Development of
Sorrento Therapeutics, Inc. Previously, Dr. Zeldis was Chief Executive Officer of Celgene Global Health and Chief Medical Officer of Celgene Corporation,
a publicly traded, fully integrated biopharmaceutical company. He was employed by Celegene from 1997 to 2016. From September 1994 to February 1997,
Dr. Zeldis worked at Sandoz Research Institute and the Janssen Research Institute in both clinical research and medical development. He has been a board
member  of  several  biotechnology  companies  and  is  currently  on  the  boards  of  the  NJ  Chapter  of  the  Arthritis  Foundation,  the  Castleman’s  Disease
Organization  and  PTC  Therapeutics,  Inc.  and  Alliqua,  Inc.  Additionally,  he  has  served  as  Assistant  Professor  of  Medicine  at  the  Harvard  Medical  School
(from July 1987 to September 1988), Associate Professor of Medicine at University of California, Davis from (September 1988 to September 1994), Clinical
Associate  Professor  of  Medicine  at  Cornell  Medical  School  (January  1995  to  December  2003)  and  Professor  of  Clinical  Medicine  at  the  Robert  Wood
Johnson  Medical  School  (July  1998  to  June  2010).  Dr.  Zeldis  received  a  BA  and  an  MS  from  Brown  University,  and  an  MD,  and  a  PhD  in  Molecular
Biophysics  and  Biochemistry  from  Yale  University.  Dr.  Zeldis  trained  in  Internal  Medicine  at  the  UCLA  Center  for  the  Health  Sciences  and  in
Gastroenterology at the Massachusetts General Hospital and Harvard Medical School. Dr. Zeldis was selected to serve as a member of our Board of Directors
because of his experience as an executive officer of a publicly traded biopharmaceutical company and in clinical research and medical development, and his
experience in the health care industry, including his experience as an internist, gastroenterologist and professor of medicine.

Oreola Donini, PhD, has been with our company since August 15, 2013 and is currently our Chief Scientific Officer and Senior Vice President, a position
she  has  held  since  December  5,  2014.  Dr.  Donini  served  as  our  Vice  President  of  Preclinical  Research  and  Development  from  August  15,  2013  until
December 4, 2014. She has more than 15 years’ experience in drug discovery and preclinical development with start-up biotechnology companies. From 2012
to  2013,  Dr.  Donini  worked  with  ESSA  Pharma  Inc.  as  Vice  President  Research  and  Development.  From  2004  to  2013,  Dr.  Donini  worked  with  Inimex
Pharmaceuticals  Inc.,  (“Inimex”),  lastly  as  Senior  Director  of  Preclinical  R&D  from  2007-2013.  Prior  to  joining  Inimex,  she  worked  with  Kinetek
Pharmaceuticals Inc., developing therapies for infectious disease, cancer and cancer supportive care. Dr. Donini is a co-inventor and leader of the Company’s
SGX94  innate  defense  regulator  technology,  developed  by  Inimex  and  subsequently  acquired  by  the  Company.  She  was  responsible  for  overseeing  the
manufacturing and preclinical testing of SGX94, which demonstrated efficacy in combating bacterial infections and mitigating the effects of tissue damage
due to trauma, infection, radiation and/or chemotherapy treatment. These preclinical studies resulted in a successful Phase 1 clinical study and clearance of
Phase 2 protocols for oral mucositis in head and neck cancer and acute bacterial skin and skin structure infections. While with ESSA Pharma Inc. as the Vice
President  of  Research  and  Development,  Dr.  Donini  led  the  preclinical  testing  of  a  novel  N-terminal  domain  inhibitor  of  the  androgen  receptor  for  the
treatment of prostate cancer. While with Kinetek Pharmaceuticals Inc., her work related to the discovery of novel kinase and phosphatase inhibitors for the
treatment  of  cancer.  Dr.  Donini  received  her  PhD  from  Queen’s  University  in  Kinston,  Ontario,  Canada  and  completed  her  post-doctoral  work  at  the
University  of  California,  San  Francisco.  Her  research  has  spanned  drug  discovery,  preclinical  development,  manufacturing  and  clinical  development  in
infectious disease, cancer and cancer supportive care.

Karen Krumeich has been with our company since June 2016 and is currently our Senior Vice President and Chief Financial Officer. Ms. Krumeich has
served as Chief Financial Officer and Vice President of Finance for public and private emerging-growth, start-up and national companies in various sectors of
healthcare,  including  pharmaceuticals,  medical  devices  and  healthcare  service  companies.  She  has  expertise  in  equity  financings,  both  private  and  public,
Sarbanes-Oxley compliance, acquisitions and integrations, strategic business development and operations analysis. Most recently Ms. Krumeich was the Vice
President  of  Finance  for  Cerecor  Inc.,  a  clinical  stage  neuroscience  company.  At  Cerecor  she  was  involved  in  the  company’s  equity  financings  and  was
responsible for all finance and administrative functions. Prior to joining Cerecor she was a CFO Partner with Tatum, LLC, a national consulting firm, and a
member of the firm’s National Healthcare Group. As a Partner with Tatum, she served as Interim Chief Financial Officer for drug development and medical
device companies. Prior to joining Tatum in 2006, she was the Vice President of Finance and Chief Financial Officer of Strata Skin Sciences, Inc. (formerly
Mela Sciences, Inc.), a publicly traded development-stage medical device company. At Mela Sciences, she played a key role in the company’s initial public
offering and was responsible for all functional areas of finance and accounting, administration, and investor relations. As Vice President of Finance of Gran
Care Pharmacy, Inc., she was responsible for the financial leadership of the pharmacy division and directed an aggressive acquisition program. Ms. Krumeich
began  her  career  with  a  B.S.  in  Pharmacy  from  the  University  of  Toledo,  subsequently  completed  an  accounting  major  and  transitioned  into  finance  after
completing the CPA exam.

52

 
 
 
 
 
 
 
Richard Straube, MD has been with our company since January 2014 and is currently our Senior Vice President and Chief Medical Officer. Dr. Straube is a
board-certified  pediatrician  with  35  years’  experience  in  both  academia  and  industry,  including  clinical  research  experience  in  host-response  modulation.
From  2009  until  joining  our  company,  he  was  Chief  Medical  Officer  of  Stealth  Peptides  Incorporated,  a  privately-held,  clinical  stage,  biopharmaceutical
company. Prior to joining the Company, Dr. Straube served from 1988 to 1993 in various capacities, including most recently as Senior Director, Infectious
Diseases and Immunology, Clinical Research, for Centocor, Inc., a privately-held biopharmaceutical company focused on developing monoclonal antibody-
based  diagnostics.  While  at  Centocor,  Inc.,  Dr.  Straube  was  responsible  for  the  initial  anti-cytokine  and  anti-endotoxin  programs  targeted  at  ameliorating
inappropriate  host  responses  to  infectious  and  immunologic  challenges.  Programs  that  he  managed  at  Centocor,  Inc.  include  assessments  of
immunomodulation using monoclonal removal of inciting molecular triggers, removal of internal immune-messengers, augmentation of normal host defenses,
and maintenance of normal sub-cellular function in the face of injury. From 1993 to 1995, Dr. Straube was Director of Medical Affairs at T-cell Sciences, Inc.,
a privately-held biotechnology company. From 1995 to 1997, he was Director of Clinical Investigations of the Pharmaceutical Products Division of Ohmeda
Corp.,  a  privately-held  biopharmaceutical  company.  He  served  from  1998  to  2007  as  Executive  Vice  President  of  Research  and  Development  and  Chief
Scientific  Officer  at  INO  Therapeutics  LLC,  a  privately-held  biotherapeutics  company,  where  he  was  responsible  for  the  clinical  trials  and  subsequent
approval  of  inhaled  nitric  oxide  for  the  treatment  of  persistent  pulmonary  hypertension  of  the  newborn.  From  2007  to  2009,  Dr.  Straube  was  the  Chief
Medical Officer at Critical Biologics Corporation, a privately-held biotechnology company. Dr. Straube received his medical degree and residency training at
the University of Chicago, completed a joint adult and pediatrician infectious diseases fellowship at the University of California, San Diego (“UCSD”), and as
a Milbank Scholar completed training in clinical trial design at the London School of Hygiene and Tropical Medicine. While on the faculty at the UCSD
Medical Center, his research focused on interventional studies for serious viral infections.

Board Leadership Structure

Our Board of Directors believes that Dr. Schaber’s service as both the Chairman of our Board of Directors and our Chief Executive Officer is in the best
interest of our Company and our stockholders. Dr. Schaber possesses detailed and in-depth knowledge of the issues, opportunities and challenges facing our
Company and our business and, therefore, is best positioned to develop agendas that ensure that the Board of Directors’ time and attention are focused on the
most important matters. His combined role enables decisive leadership, ensures clear accountability, and enhances our ability to communicate our message
and strategy clearly and consistently to our stockholders, employees, and collaborative partners.

Messrs. Brownlie and Lapointe, Dr. Brughera, Dr. Rubin, and Dr. Zeldis are independent and the Board of Directors believes that the independent directors
provide  effective  oversight  of  management.  Moreover,  in  addition  to  feedback  provided  during  the  course  of  meetings  of  the  Board  of  Directors,  the
independent  directors  hold  executive  sessions.  Following  an  executive  session  of  independent  directors,  the  independent  directors’  report  back  to  the  full
Board of Directors regarding any specific feedback or issues, provide the Chairman with input regarding agenda items for Board of Directors and Committee
meetings,  and  coordinate  with  the  Chairman  regarding  information  to  be  provided  to  the  independent  directors  in  performing  their  duties.  The  Board  of
Directors believes that this approach appropriately and effectively complements the combined Chairman/Chief Executive Officer structure.

Although the Company believes that the combination of the Chairman and Chief Executive Officer roles is appropriate under the current circumstances, our
corporate governance guidelines do not establish this approach as a policy, and the Board of Directors may determine that it is more appropriate to separate
the roles in the future.

53

 
 
 
 
 
 
 
 
 
Section 16(a) Beneficial Ownership Reporting Compliance

We are required to identify each person who was an officer, director or beneficial owner of more than 10% of our registered equity securities during our most
recent fiscal year and who failed to file on a timely basis reports required by Section 16(a) of the Exchange Act.

To  our  knowledge,  based  solely  on  review  of  these  filings  and  written  representations  from  the  certain  reporting  persons,  we  believe  that  during  the  year
ended December 31, 2016, our officers, directors and significant stockholders have timely filed the appropriate form under Section 16(a) of the Exchange
Act.

Committees of the Board of Directors

Our  Board  of  Directors  has  the  following  three  committees:  (1)  Compensation,  (2)  Audit  and  (3)  Nominating  and  Corporate  Governance.  Our  Board  of
Directors has adopted a written charter for each of these committees, which are available on our website at www.soligenix.com under the “Investors” section.

Audit 
Committee

Compensation 
Committee

Nominating and 
Corporate Governance 
Committee

Director

Keith L. Brownlie, CPA
Marco M. Brughera, DVM
Gregg A. Lapointe, CPA
Robert J. Rubin, MD
Jerome B. Zeldis, MD, PhD

 – Committee Chair

 – Member

Audit Committee

Our Board of Directors has an Audit Committee, which is comprised of Mr. Brownlie (Chair), Mr. Lapointe and Dr. Rubin. The Audit Committee assists our
Board of Directors in monitoring the financial reporting process, the internal control structure and the independent registered public accountants. Its primary
duties are to serve as an independent and objective party to monitor the financial reporting process and internal control system, to review and appraise the
audit  effort  of  the  independent  registered  public  accountants  and  to  provide  an  open  avenue  of  communication  among  the  independent  registered  public
accountants, financial and senior management, and our Board of Directors. Our Board of Directors has determined that Mr. Brownlie, Mr. Lapointe and Dr.
Rubin are “independent” directors, within the meaning of applicable listing standards of The Nasdaq Stock Market LLC (“Nasdaq”) and the Exchange Act
and the rules and regulations thereunder. Our Board of Directors has also determined that the members of the Audit Committee are qualified to serve on the
committee and have the experience and knowledge to perform the duties required of the committee and that Mr. Brownlie qualifies as an “audit committee
financial expert” as that term is defined in the applicable regulations of the Exchange Act.

Compensation Committee

Our  Board  of  Directors  has  a  Compensation  Committee,  which  is  comprised  of  Dr.  Rubin  (Chair),  Dr.  Brughera  and  Dr.  Zeldis.  The  Compensation
Committee is responsible for reviewing and approving the executive compensation program, assessing executive performance, setting salary, making grants
of annual incentive compensation and approving certain employment agreements. Our Board of Directors has determined that Dr. Brughera, Dr. Rubin, and
Dr.  Zeldis  are  “independent”  directors  within  the  meaning  of  applicable  listing  standards  of  Nasdaq  and  the  Exchange  Act  and  the  rules  and  regulations
thereunder.

54

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
Nominating and Corporate Governance Committee

Our Board of Directors has a Nominating and Corporate Governance Committee (“Nominating Committee”), which is comprised of Dr. Zeldis (Chair), Mr.
Brownlie and Mr. Lapointe. The Nominating Committee makes recommendations to the Board of Directors regarding the size and composition of our Board
of Directors, establishes procedures for the nomination process, identifies and recommends candidates for election to our Board of Directors. Our Board of
Directors has determined that Dr. Zeldis, Mr. Brownlie and Mr. Lapointe are “independent” directors, as such term is defined by the applicable Nasdaq listing
standards.

Code of Ethics

We have adopted a code of ethics that applies to all of our executive officers and senior financial officers (including our chief executive officer, chief financial
officer,  chief  accounting  officer  and  any  person  performing  similar  functions).  A  copy  of  our  code  of  ethics  is  publicly  available  on  our  website  at
www.soligenix.com under the “Investors” section. If we make any substantive amendments to our code of ethics or grant any waiver, including any implicit
waiver,  from  a  provision  of  the  code  to  our  chief  executive  officer,  chief  financial  officer  or  chief  accounting  officer,  we  will  disclose  the  nature  of  such
amendment or waiver in a Current Report on Form 8-K.

Diversity Considerations in Identifying Director Nominees

We  do  not  have  a  formal  diversity  policy  or  set  of  guidelines  in  selecting  and  appointing  directors  that  comprise  our  Board  of  Directors.  However,  when
making recommendations to our Board of Directors regarding the size and composition of our Board of Directors, our Nominating Committee does consider
each individual director’s qualifications, skills, business experience and capacity to serve as a director and the diversity of these attributes for the Board of
Directors as a whole.

Compensation Committee Interlocks and Insider Participation

No member of our Compensation Committee is or has at any time during the past year been one of our officers or employees. None of our executive officers
currently  serves  or  in  the  past  year  has  served  as  a  member  of  the  Board  of  Directors  or  Compensation  Committee  of  any  entity  that  has  one  or  more
executive officers serving on our Board of Directors or Compensation Committee.

55

 
 
 
 
 
 
 
 
 
 
 
 
Item 11. Executive Compensation

Summary Compensation

The following table contains information concerning the compensation paid during each of the two years ended December 31, 2016 to our Chief Executive
Officer and each of the two other most highly compensated executive officers during 2016 (collectively, the “Named Executive Officers”).

Name

Position

Christopher J.
Schaber1

  CEO &
  President

Karen
Krumeich2

Richard C.
Straube3

Joseph M.
Warusz4

  CFO &
  Senior VP

   CMO &
  Senior VP

   Former VP &
  Acting CFO

Summary Compensation

Year
2016
2015

2016
2015

2016
2015

2016
2015

    $
    $

    $

    $
    $

    $
    $

Salary

Bonus

Option
Awards

All Other

Compensation    

Total

434,969    $
424,360    $

120,250    $
-     

316,725    $
309,000    $

151,236     
196,730    $

121,792     
101,846    $

     $
158,200    $

23,976    $
-     

68,413     
58,401    $

38,362    $

74,000    $
-     

     $
79,100    $

     $
62,150    $

41,511    $
36,201    $

7,849    $
-     

27,919    $
25,656    $

20,472    $
24,676    $

598,272 
720,607 

226,075 
- 

413,057 
472,157 

171,708 
321,918 

1 Dr. Schaber’s 2016 bonus payment of $121,792 was deferred until April 1, 2017. Option award figures include the value of common stock option awards at

grant date as calculated under FASB ASC 718. Other compensation represents health insurance costs paid by the Company.

2 On June 16, 2016 Ms. Krumeich was appointed Senior Vice President and Chief Financial Officer. Ms. Krumeich deferred the payment of her 2016 bonus
of $23,976 until January 15, 2017. Option award figures include the value of common stock option awards at grant date as calculated under FASB ASC
718. Other compensation represents health insurance costs paid by the Company.

3 Dr. Straube deferred the payment of his 2016 bonus of $68,413 until January 15, 2017. Option award figures include the value of common stock option

awards at grant date as calculated under FASB ASC 718. Other compensation represents health insurance costs paid by the Company.

4 Option award figures include the value of common stock option awards at grant date as calculated under FASB ASC 718. Other compensation represents
health insurance costs paid by the Company. Other compensation represents health insurance costs paid by the Company. On June 30, 2016, Mr. Warusz
retired from the Company.

Employment and Severance Agreements

In August 2006, we entered into a three-year employment agreement with Christopher J. Schaber, PhD. Pursuant to this employment agreement we agreed to
pay Dr. Schaber a base salary of $300,000 per year and a minimum annual bonus of $100,000. Dr. Schaber’s employment agreement automatically renews
every three years, unless otherwise terminated, and was automatically renewed in December 2007, December 2010, December 2013 and December 2016 for
an additional term of three years. We agreed to issue him options to purchase 12,500 shares of our common stock, with one third immediately vesting and the
remainder  vesting  over  three  years.  Upon  termination  without  “Just  Cause”  as  defined  by  this  agreement,  we  would  pay  Dr.  Schaber  nine  months  of
severance,  as  well  as  any  accrued  bonuses,  accrued  vacation,  and  we  would  provide  health  insurance  and  life  insurance  benefits  for  Dr.  Schaber  and  his
dependents.  No  unvested  options  shall  vest  beyond  the  termination  date.  Dr.  Schaber’s  monetary  compensation  (base  salary  of  $300,000  and  bonus  of
$100,000) remained unchanged from 2006 with the 2007 renewal. Upon a change in control of the Company due to merger or acquisition, all of Dr. Schaber’s
options shall become fully vested, and be exercisable for a period of five years after such change in control (unless they would have expired sooner pursuant
to their terms). In the event of his death during the term of the agreement, all of his unvested options shall immediately vest and remain exercisable for the
remainder of their term and become the property of Dr. Schaber’s immediate family.

56

 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
   
 
 
 
     
      
      
      
      
  
 
 
 
 
     
 
   
 
 
 
     
      
      
      
      
  
 
 
 
 
 
   
 
 
 
     
      
      
      
      
  
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In February 2007, our Board of Directors authorized the issuance of 5,000 shares to Dr. Schaber immediately prior to the completion of a transaction, or series
or a combination of related transactions negotiated by our Board of Directors whereby, directly or indirectly, a majority of our capital stock or a majority of
our assets are transferred from the Company and/or our stockholders to a third party. The amended agreement with Dr. Schaber includes our obligation to
issue such shares to him if such event occurs.

On June 22, 2011, the Compensation Committee eliminated his fixed minimum annual bonus payable and revised it to an annual targeted bonus of 40% of his
annual base salary. On December 4, 2014, the Compensation Committee approved an increase in salary for Dr. Schaber to $424,360. On December 10, 2015,
the Compensation Committee approved an increase in salary for Dr. Schaber to $434,969. On December 14, 2016, the Compensation Committee approved an
increase in salary for Dr. Schaber to $443,668.

In May 2011, we entered into a one-year employment agreement with Mr. Joseph M. Warusz, our Acting Chief Financial Officer, Vice President Finance and
Chief  Accounting  Officer.  Pursuant  to  the  agreement,  we  have  agreed  to  pay  Mr.  Warusz  $175,000  per  year  and  a  targeted  annual  bonus  of  30%  of  base
salary. We also agreed to issue him options to purchase 4,000 shares of our common stock with one-third immediately vesting and the remainder vesting over
three  years.  Mr.  Warusz’s  employment  agreement  automatically  renews  each  year,  unless  otherwise  terminated,  and  was  automatically  renewed  each  year
since execution, until Mr. Warusz retired from the Company effective June 30, 2016. In connection with his retirement, we agreed to provide Mr. Warusz
three  months  of  salary  and  three  months  of  health  insurance  benefits  and  to  accelerate  the  vesting  and  extend  the  exercise  period  of  certain  options.  On
December  4,  2014,  the  Compensation  Committee  approved  an  increase  in  salary  for  Mr.  Warusz  to  $196,730.  On  December  10,  2015,  the  Compensation
Committee  approved  an  increase  in  salary  for  Mr.  Warusz  to  $201,648.  On  June  30,  2016,  Mr.  Warusz  retired  from  the  Company.  As  defined  in  the
employment agreement, we paid Mr. Warusz three months of severance, vacation, as well as insurance benefits to the term of his severance.

In December 2014, we entered into a one-year employment agreement with Richard C. Straube, MD, our Chief Medical Officer and Senior Vice President.
Pursuant to the agreement, we have agreed to pay Dr. Straube $300,000 per year and a targeted annual bonus of 30% of base salary. We also agreed to issue
him options to purchase 10,000 shares of our common stock with one-third immediately vesting and the remainder vesting over three years. Dr. Straube’s
employment  agreement  automatically  renews  each  year,  unless  otherwise  terminated,  and  has  automatically  renewed  each  year  since  execution.  Upon
termination without “Just Cause”, as defined in Dr. Straube’s employment agreement, we would pay Dr. Straube three months of severance, accrued bonuses
and  vacation,  and  health  insurance  benefits.  No  unvested  options  vest  beyond  the  termination  date.  On  December  4,  2014,  the  Compensation  Committee
approved  an  increase  in  salary  for  Dr.  Straube  to  $309,000.  On  December  10,  2015,  the  Compensation  Committee  approved  an  increase  in  salary  for  Dr.
Straube to $316,725. On December 14, 2016, the Compensation Committee approved an increase in salary for Dr. Straube to $323,060.

On June 16, 2016, we entered into a one-year employment agreement with Karen Krumeich, our Senior Vice President and Chief Financial Officer. Pursuant
to the agreement, we have agreed to pay Ms. Krumeich $222,000 per year and a targeted annual bonus of 30% of base salary. We also agreed to issue her
options to purchase 10,000 shares of our common stock with one-quarter immediately vesting and the remainder vesting over three years. Ms. Krumeich’s
employment agreement automatically renews each year, unless otherwise terminated. Upon termination without “Just Cause”, as defined in Ms. Krumeich’s
employment agreement, we would pay Ms. Krumeich three months of severance, accrued bonuses and vacation, and health insurance benefits. No unvested
options  vest  beyond  the  termination  date.  On  December  14,  2016,  the  Compensation  Committee  approved  an  increase  in  salary  for  Ms.  Krumeich  to
$226,440.

57

 
 
 
 
 
 
 
 
 
Outstanding Equity Awards at Fiscal Year-End

The  following  table  contains  information  concerning  unexercised  options,  stock  that  has  not  vested,  and  equity  incentive  plan  awards  for  the  Named
Executive Officers outstanding at December 31, 2016, as adjusted for the reverse stock split of one-for-ten effective October 7, 2016. We have never issued
Stock Appreciation Rights.

Equity
Incentive Plan
Awards:
Number of
Securities
Underlying
Unexercised
Unearned
Options
(#)

Option Exercise
Price 
($)

Option
Expiration Date  

Number of Securities Underlying
Unexercised Options
(#)

  Exercisable

  Unexercisable

2,500 
4,500 
14,000 
11,000 
11,219 
13,000 
10,000 
7,500 
7,000 

9,375 
3,754 
3,502 

4,000 
2,531 
5,500 
4,500 
4,500 
5,500 

3,750 

-     
-     
-     
-     
-     
-     
-     
2,500     
7,000     

625     
1,246     
3,498     

-     
-     
-     
-     
-     
-     

-    $
-    $
-    $
-    $
-    $
-    $
-    $
2,500    $
7,000    $

625    $
1,246    $
3,498    $

-    $
-    $
-    $
-    $
-    $
-    $

54.00     
94.00     
12.00     
46.40     
6.40     
6.80     
20.10     
15.00     
11.30     

20.10     
15.00     
11.30     

6.40     
6.80     
20.10     
15.00     
11.30     
6.40     

8/9/2017 
8/9/2017 
12/17/2018 
6/30/2020 
11/30/2021 
12/04/2022 
12/04/2023 
12/04/2024 
12/30/2025 

1/06/2024 
12/04/2024 
12/30/2025 

5/30/2021 
11/30/2021 
12/04/2022 
12/04/2023 
12/04/2024 
12/30/2025 

6,250     

6,250    $

7.40     

6/15/2016 

Name

Christopher J. Schaber

Richard C. Straube

Joseph M. Warusz1

Karen Krumeich

1 On June 30, 2016, Mr. Warusz retired from the Company and all unvested options immediately vested.

Compensation of Directors

The following table contains information concerning the compensation of the non-employee directors during the fiscal year ended December 31, 2016.

Name

Keith L .Brownlie
Marco M. Brughera
Gregg A. Lapointe
Robert J. Rubin
Jerome B. Zeldis

Fees Earned
Paid in Cash1  
55,500 
40,000 
47,500 
52,500 
50,000 

  $
  $
  $
  $
  $

  Option Awards2   
  $
  $
  $
  $
  $

30,000    $
30,000    $
30,000    $
30,000    $
30,000    $

Total

85,000 
70,000 
77,500 
82,500 
80,000 

1 Directors who are compensated as full-time employees receive no additional compensation for service on our Board of Directors. Each independent director
who  is  not  a  full-time  employee  is  paid  $35,000  annually,  on  a  prorated  basis,  for  their  service  on  our  Board  of  Directors,  the  chairman  of  our  Audit
Committee  is  paid  $15,000  annually,  on  a  prorated  basis,  and  the  chairmen  of  our  Compensation  and  Nominating  Committees  will  be  paid  $10,000
annually, on a prorated basis. Additionally, Audit Committee members are paid $7,500 annually and Compensation and Nominating Committee members
are paid $5,000 annually. This compensation is paid quarterly.

2 We maintain a stock option grant program pursuant to the nonqualified stock option plan, whereby members of our Board of Directors or its committees
who are not full-time employees receive an initial grant of fully vested options to purchase 1,500 shares of common stock. Upon re-election to the Board,
each Board member will receive stock options with a value of $30,000, calculated using the closing price of the common stock on the trading day prior to
the  date  of  the  annual  meeting  of  the  Company’s  stockholders,  which  vest  at  the  rate  of  25%  per  quarter,  commencing  with  the  first  quarter  after  each
annual meeting of stockholders.

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Stock Ownership Policy

In April 2012, our Board of Directors adopted a stock ownership policy applicable to our non-employee directors to strengthen the link between director and
stockholder interests. Pursuant to the stock ownership policy, each non-employee director is required to hold a minimum ownership position in the common
stock equal to the annual cash compensation paid for service on the Board of Directors, exclusive of cash compensation paid for service as a chair or member
of any committees of the Board of Directors.

Stock counted toward the ownership requirement includes common stock held by the director, unvested and vested restricted stock, and all shares of common
stock  beneficially  owned  by  the  director  held  in  a  trust  and  by  a  spouse  and/or  minor  children  of  the  director.  The  policy  provides  that  the  ownership
requirement must be attained within three years after the later of June 21, 2012 and the date a director is first elected or appointed to the Board of Directors.
To  monitor  progress  toward  meeting  the  requirement,  the  Nominating  Committee  will  review  director  ownership  levels  at  the  end  of  March  of  each  year.
Non-employee directors are prohibited from selling any shares of common stock unless such director is in compliance with the stock ownership policy. A
copy of our director compensation and stock ownership policy is publicly available on our website at www.soligenix.com under the “Investors” section.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The table below provides information regarding the beneficial ownership of the common stock as of March 17, 2017, of (1) each person or entity who owns
beneficially 5% or more of the shares of our outstanding common stock, (2) each of our directors, (3) each of the Named Executive Officers, and (4) our
directors and officers as a group. Except as otherwise indicated, and subject to applicable community property laws, we believe the persons named in the table
have sole voting and investment power with respect to all shares of common stock held by them.

Beneficial Ownership

Name of Beneficial Owner
Randall J. Kirk (1)
NRM VII Holdings I, LLC (1)
SciClone Pharmaceuticals, Inc (2)
Paolo Cavazza (3)
Sigma-Tau Pharmaceuticals, Inc (3)
Christopher J. Schaber (4)
Keith L. Brownlie (5)
Marco M. Brughera (6)
Gregg A. Lapointe (7)
Robert J. Rubin (8)
Jerome B. Zeldis (9)
Richard Straube (10)
Oreola Donini (11)
Karen Krumeich (12)
All directors and executive officers as a group (9 persons)

Shares of
Common
Stock
Beneficially
Owned

Percent
of Class

686,783     
583,334     
352,942     
337,998     
306,847     
127,566     
15,061     
12,399     
18,691     
21,777     
16,144     
18,007     
17,382     
5,675     
252,702     

12.00%
10.19%
6.45%
6.13%
5.57%
2.29%
* 
* 
* 
* 
* 
* 
* 
* 
4.45%

(1) On June 26, 2013, Randal J. Kirk, on his own behalf and on behalf of Third Security, LLC, NRM VII Holdings I, LLC and Intrexon, filed Amendment
No. 1 to Schedule 13D with the Securities and Exchange Commission (the “SEC”), which amends the Schedule 13D filed May 9, 2013 with the SEC (as
amended,  “Schedule  13D”).  The  Schedule  13D  states  that  Mr.  Kirk  is  Senior  Managing  Director  of,  and  controls,  Third  Security,  LLC,  which  is  the
Manager of an affiliate that manages NRM VII Holdings I, LLC, and that Mr. Kirk serves as the Chairman and Chief Executive Officer of Intrexon. The
Schedule 13D indicates that (a) Mr. Kirk, Third Security, LLC and NRM VII Holdings I, LLC have sole voting and dispositive power with respect to
333,333 shares of Common Stock and warrants to purchase 250,000 shares of Common Stock exercisable within 60 days of March 17, 2017 held by
NRM VII Holdings I, LLC, and (b) Mr. Kirk and Intrexon have shared voting and dispositive power with respect to 103,449 shares of Common Stock
held by Intrexon Corporation. The address of the principal business office of Mr. Kirk is 2875 South Ocean Boulevard, Suite 214, Palm Beach, Florida
33480. The address of the principal business office of NRM VII Holdings I, LLC is c/o Third Security, LLC, 1881 Grove Avenue, Redford, Virginia
24141. The address of the principal business office of Intrexon Corporation is 20358 Seneca Meadows Parkway, Germantown, Maryland 20876.

59

 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
(2) On September  19,  2016,  SciClone  Pharmaceuticals,  Inc.,  filed  a  Schedule  13G  with  the  SEC  (the  “Schedule  13G”).  The  Schedule  13G  indicates  that
SciClone Pharmaceuticals, Inc. has sole voting and dispositive power with respect to the 352,942 shares held by SciClone Pharmaceuticals International
China Holding Ltd. SciClone Pharmaceuticals International China Holding Ltd. is an indirect wholly-owned subsidiary of SciClone Pharmaceuticals, Inc.

(3) On May 16, 2013, Paolo Cavazza, on his own behalf and on behalf of Sigma-Tau Finanziaria S.p.A., Sigma-Tau International S.A., Sigma-Tau America
S.A. and Sigma-Tau Pharmaceuticals,, filed Amendment No. 4 to Schedule 13D with the SEC, which amends the Schedule 13D filed with the SEC on
February 20, 2009 as amended by Amendment No. 1 filed with the SEC on October 2, 2009, Amendment No. 2 filed with the SEC on June 28, 2010 and
Amendment No. 3 filed with the SEC on January 2, 2013 (the “Schedule 13D”). The Schedule 13D indicates that (a) Mr. Cavazza has sole voting and
dispositive power with respect to (i) 5,954 shares held by Mr. Paolo Cavazza and (ii) 16,415 shares of common stock and warrants to purchase 8,781
shares held by SINAF SA, and (b) Mr. Cavazza, Sigma-Tau Finanziaria S.p.A., Sigma-Tau International S.A., Sigma-Tau America S.A. and Sigma-Tau
Pharmaceuticals, Inc. have shared voting and dispositive power with respect to 271,140 shares of common stock and warrants to purchase 35,707 shares
of common stock exercisable within 60 days of the date of March 17, 2017 held by Sigma-Tau Pharmaceuticals, Inc. Sigma-Tau Pharmaceuticals, Inc. is
a direct wholly-owned subsidiary of Sigma-Tau America S.A., which is a direct wholly-owned subsidiary of Sigma-Tau International S.A., which is a
direct wholly-owned subsidiary of Sigma-Tau Finanziaria S.p.A. Mr. Paolo Cavazza directly and indirectly owns 38% of Sigma-Tau Finanziaria S.p.A.
SINAF  SA  is  an  indirect  wholly  owned  subsidiary  of  Aptafin  S.p.A.,  which  is  owned  by  Mr.  Paolo  Cavazza  and  members  of  his  family.  Mr.  Paolo
Cavazza’s  address  is  Via  Tesserte,  10,  Lugano,  Switzerland.  The  business  address  of  Sigma-Tau  Finanziaria  S.p.A.  is  Via  Sudafrica,  20,  Rome,  Italy
00144. The business address of Sigma-Tau Pharmaceuticals, Inc. is 9841 Washingtonian Boulevard, Suite 500, Gaithersburg, Maryland 20878.

(4) Includes 25,095 shares of common stock owned by Dr. Schaber, options to purchase 82,220 shares of common stock exercisable within 60 days of March
17, 2017, and warrants to purchase 20,251 shares of common stock exercisable within 60 days of March 17, 2017. The address of Dr. Schaber is c/o
Soligenix, 29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540

(5) Includes 5,000 shares of common stock and options to purchase 10,061 shares of common stock exercisable within 60 days of the March 17, 2017. The

address of Mr. Brownlie is c/o Soligenix, 29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540.

(6) Includes 2,750 shares of common stock, options to purchase 7,149 shares of common stock exercisable within 60 days of March 17, 2017, and warrants
to purchase 2,500 shares of common stock exercisable within 60 days of March 17, 2017. The address of Dr. Brughera is c/o Soligenix, 29 Emmons
Drive, Suite C-10, Princeton, New Jersey 08540.

(7) Includes 7,379  shares  of  common  stock  and  options  to  purchase  11,312  shares  of  common  stock  exercisable  within  60  days  of  March  17,  2017.  The

address of Mr. Lapointe is c/o Soligenix, 29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540.

(8) Includes 4,385 shares of common stock, options to purchase 13,436 shares of common stock exercisable within 60 days of March 17, 2017, and warrants
to purchase 3,956 shares of common stock exercisable within 60 days of March 17, 2017. The address of Dr. Rubin is c/o Soligenix, 29 Emmons Drive,
Suite C-10, Princeton, New Jersey 08540.

(9) Includes 6,917  shares  of  common  stock  and  options  to  purchase  9,227  shares  of  common  stock  exercisable  within  60  days  of  March  17,  2017.  The

address of Dr. Zeldis is c/o Soligenix, 29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540.

(10) Includes options to purchase 18,007 shares of common stock exercisable within 60 days of March 17, 2017. The address of Dr. Straube is c/o Soligenix,

29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540.

(11) Includes  options  to  purchase  12,382  shares  of  common  stock  owned  by  Dr.  Donini  exercisable  within  60  days  of  March  17,  2017  and  warrants  to
purchase 5,000 shares of common stock exercisable within 60 days of March 17, 2017. The address of Dr. Donini is c/o Soligenix, 29 Emmons Drive,
Suite C-10, Princeton, New Jersey 08540.

(12) Includes 1,300 shares of common stock and options to purchase 4,375 shares of common stock owned by Ms. Krumeich exercisable within 60 days of

the date of March 17, 2017. The address of Ms. Krumeich is c/o Soligenix, 29 Emmons Drive, Suite C-10, Princeton, New Jersey 08540.

* Indicates less than 1%.

**  Beneficial  ownership  is  determined  in  accordance  with  the  rules  of  the  SEC.  Shares  of  common  stock  subject  to  options  or  warrants  currently
exercisable or exercisable within 60 days of March 17, 2017 are deemed outstanding for computing the percentage ownership of the stockholder holding
the options or warrants, but are not deemed outstanding for computing the percentage ownership of any other stockholder. Percentage of ownership is
based on 5,472,532 shares of common stock outstanding as of March 17, 2017.

60

 
 
 
 
 
Equity Compensation Plan Information

In  December  2005,  our  Board  of  Directors  approved  the  2005  Equity  Incentive  Plan,  which  was  approved  by  stockholders  on  December  29,  2005.  In
September 2013, our stockholders approved an amendment to the 2005 Equity Incentive Plan to increase the maximum number of shares of our common
stock available for issuance under the plan by 125,000 shares, bringing the total shares reserved for issuance under the plan to 300,000 shares. In April 2015,
our Board of Directors approved the 2015 Equity Incentive Plan, which was approved by stockholders on June 18, 2015. A maximum of 300,000 shares of
our common stock are available for issuance under the 2015 Equity Incentive Plan. The following table provides information, as of December 31, 2016 with
respect  to  options  outstanding  under  our  2005  Equity  Incentive  Plan  and  our  2015  Equity  Incentive  Plan.  All  share  numbers  in  this  paragraph  and  in  the
following table have been adjusted for the one-for-ten reverse stock split effective October 7, 2016.

Number of
Securities
Remaining
Available for
Future
Issuance
Under Equity
Compensation
Plans
(excluding
securities
reflected in
the first
column)

Number of
Securities
to be Issued
upon Exercise
of Outstanding
Options,
Warrants and
Rights

Weighted-
Average
Exercise Price
of
Outstanding
Options,
Warrants and
Rights

330,605    $
-     
330,605    $

17.07     
-     
17.07     

185,769 
- 
185,769 

Plan Category
Equity compensation plans approved by security holders1
Equity compensation plans not approved by security holders
Total

1 Includes our 2005 Equity Incentive Plan and our 2015 Equity Incentive Plan. Our 2005 Plan expired in 2015 and thus no securities remain available for

future issuance under that plan.

Item 13. Certain Relationships and Related Transactions and Director Independence

Related Party Transactions

Our  audit  committee  is  responsible  for  the  review,  approval  and  ratification  of  related  party  transactions.  The  audit  committee  reviews  these  transactions
under our Code of Ethics, which governs conflicts of interests, among other matters, and is applicable to our employees, officers and directors.

We are party to a common stock purchase agreement with Sigma-Tau Pharmaceuticals, Inc. (“Sigma-Tau Pharmaceuticals”), a corporation of which Paolo
Cavazza, who beneficially owns 5% or more of the shares of our outstanding common stock, indirectly owns 37.2%. The agreement provides that Sigma-Tau
Pharmaceuticals has the right to require that we register its shares under the Securities Act of 1933 (the “Securities Act”) for sale to the public, on not more
than  one  occasion  during  any  twelve-month  rolling  period,  and  not  more  than  two  occasions  in  the  aggregate.  We  must  pay  all  expenses  incurred  in
connection with the exercise of these demand registration rights. Additionally, the agreement required us to use our best efforts to secure the election of a
Sigma-Tau Pharmaceuticals’ designee to our Board of Directors as long as Sigma-Tau Pharmaceuticals beneficially owned at least 10% of our issued and
outstanding shares of common stock. As of the date of this filing, Sigma-Tau Pharmaceuticals beneficially owned 5.57% of our outstanding common stock,
and our obligation with respect to the election of a Sigma-Tau Pharmaceuticals designee to our Board of Directors has expired.

In addition, Sigma-Tau Pharmaceuticals has piggyback registration rights, which means that they have the right to include their shares in any registration that
we effect under the Securities Act, subject to specified exceptions. We must pay all expenses incurred in connection with these piggyback registration rights.

We are party to a stock issuance agreement with Intrexon Corporation (“Intrexon”), a corporation of which Randall J. Kirk, who beneficially owns 5% or
more  of  the  shares  of  our  outstanding  common  stock,  serves  as  the  Chairman  and  Chief  Executive  Officer.  Under  the  agreement,  Intrexon  has  piggyback
registration  rights,  which  means  that  it  has  the  right  to  include  its  shares  in  any  registration  that  we  effect  under  the  Securities  Act,  subject  to  specified
exceptions. We must pay all expenses, except any broker or similar commissions, incurred in connection with these piggyback registration rights.

61

 
 
 
 
 
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
We are party to a common stock purchase agreement with SciClone Pharmaceuticals, Inc. (“SciClone”), which beneficially owns 5% or more of the shares of
our outstanding common stock. Under the agreement, SciClone has demand registration rights, which means that SciClone has the right to require that we
register its shares under the Securities Act for sale to the public, on not more than one occasion, subject to specified exceptions. We must pay all expenses
incurred in connection with the exercise of these demand registration rights.

We are unable to estimate the dollar value of the registration rights to the holders of these rights. The amount of reimbursable expenses under the agreements
depends on a number of variables, including whether registration rights are exercised incident to a primary offering by us, the form on which we are eligible
to register such a transaction, and whether we have a shelf registration in place at the time of a future offering.

In our June 2013 public offering, we issued warrants that contained provisions protecting holders from a decline in the issue price of our common stock (or
“down-round” provision) and contained net settlement provisions. As a result, we accounted for these warrants as liabilities instead of equity instruments.
During  November  2016,  we  entered  into  amendments  with  the  holders  of  those  warrants  pursuant  to  which  we  agreed  to  reduce  the  exercise  price  (after
giving effect to the one-for-ten reverse stock split effective October 7, 2016) from $5.10 per share to $0.80 per share and permit those warrants to be exercised
on a “cashless exercise” basis, and we eliminated the “down round” provision of those warrants not immediately exercised. As a result of the amendments,
the warrant liability was remeasured as of the date of the modification, which resulted in an approximate $1,541,000 decrease in the carrying value of the
warrant liability, which was recognized in the statement of operations for the year ended December 31, 2016. The warrant liability related to the warrants not
immediately exercised was then reclassified to equity as the amended terms of the warrants qualified them to be accounted for as equity instruments. Of the
303,694 shares of common stock that remained issuable upon the exercise of such warrants as of September 30, 2016, warrants to purchase a total of 250,000
shares were held by NRM VII Holdings I, LLC, an entity the manager of which is indirectly controlled by Mr. Kirk.

Other than as described above, the employment agreements and compensation paid to our directors, we did not engage in any transactions with related parties
since January 1, 2016. For a discussion of our employment agreements and compensation paid to our directors, see “Item 11. Executive Compensation”.

Director Independence

The  Board  of  Directors  has  determined  that  Messrs.  Brownlie  and  Lapointe,  Dr.  Brughera,  Dr.  Rubin,  and  Dr.  Zeldis  are  “independent”  as  such  term  is
defined by the applicable listing standards of Nasdaq. Our Board of Directors based this determination primarily on a review of the responses of the Directors
to questionnaires regarding their employment, affiliations and family and other relationships.

62

 
 
 
 
 
 
 
 
 
 
Item 14. Principal Accountant Fees and Services

The following table highlights the aggregate fees billed during each of the two years ended December 31, 2016 by EisnerAmper LLP.

Audit fees
Tax fees
Other fees

Total

Other Fees

  $

2016

2015

237,563    $
9,660     
-     

167,365 
10,000 
27,500 

  $

247,223    $

204,865 

Our principal accountants did not bill us for any services or products other than as reported above in this Item 14 during each of the two years. Other services
include billing for an IT security assessment project that commenced during the year ended December 31, 2015.

Pre-Approval Policies and Procedures

The  audit  committee  has  adopted  a  policy  that  requires  advance  approval  of  all  audit  services  and  permitted  non-audit  services  to  be  provided  by  the
independent auditor as required by the Exchange Act. The audit committee must approve the permitted service before the independent auditor is engaged to
perform it. The audit committee approved all of the services described above in accordance with its pre-approval policies and procedures.

63

 
 
 
 
 
 
   
 
   
   
 
   
      
  
 
 
 
 
 
 
 
 
Item 15. Exhibits and Financial Statements Schedules

a.

(1) Consolidated Financial Statements:

Part IV

The financial statements required to be filed by Item 8 of this Annual Report on Form 10-K and filed in this Item 15, are as follows:

Consolidated Balance Sheets as of December 31, 2016 and 2015
Consolidated Statements of Operations for the Years Ended December 31, 2016 and 2015
Consolidated Statements of Shareholders’ Equity (Deficiency) for the Years Ended December 31, 2016 and 2015
Consolidated Statements of Cash Flows for the Years Ended December 31, 2016 and 2015
Notes to Consolidated Financial Statements
Report of Independent Registered Public Accounting Firm

(2) Financial Statement Schedules

F-2
F-3
F-4
F-5
F-6
F-24

Schedules are omitted because they are not applicable, or are not required, or because the information is included in the consolidated financial statements and
notes thereto.

(3) Exhibits:

2.1

3.1

3.2

3.3

3.4

4.2

4.3

4.4

4.5

4.6

4.7

4.8

Agreement  and  Plan  of  Merger,  dated  May  10,  2006  by  and  among  the  Company,  Corporate  Technology  Development,  Inc.,  Enteron
Pharmaceuticals, Inc. and CTD Acquisition, Inc. (incorporated by reference to Exhibit 2.1 included in our Registration Statement on Form SB-2
(File No. 333-133975) filed on May 10, 2006).

Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 included in our current report on Form 8-K
filed on June 22, 2012).

By-laws (incorporated by reference to Exhibit 3.1 included in our Quarterly Report on Form 10-QSB, as amended, for the fiscal quarter ended June
30, 2003).

Certificate of Amendment to Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 included in our
current report on Form 8-K filed on June 22, 2016).

Certificate of Amendment to Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 included in our
current report on Form 8-K filed on October 7, 2016).

Form of Right Certificate (incorporated by reference to Exhibit 4.2 included in our current report on Form 8-K filed on June 22, 2007).

Form  of  Warrant  issued  to  each  investor  in  the  January  2009  private  placement  (incorporated  by  reference  to  Exhibit  4.18  included  in  our
Registration Statement on Form S-1 (File No. 333-149239) filed on February 14, 2008).

Form of Warrant issued to each investor in the September 2009 private placement (incorporated by reference to Exhibit 10.2 included in our current
report on Form 8-K filed on September 29, 2009).

Warrant dated  April  19,  2010,  issued  to  Fusion  Capital  Fund  II,  LLC  (incorporated  by  reference  to  Exhibit  4.10  included  in  our  Post-Effective
Amendment to Registration Statement on Form S-1 filed on April 20, 2010).

Form of Common Stock Purchase Warrant issued to each investor in the June 2010 private placement (incorporated by reference to Exhibit 10.2
included in our current report on Form 8-K filed on June 18, 2010).

Warrant dated December 20, 2012 and issued to Sigma-Tau to purchase 35,707 shares of the Company’s common stock (incorporated by reference
to Exhibit 10.2 of our current report on Form 8-K filed on December 27, 2012).

Warrant dated December 20, 2012 and issued to SINAF S.A. to purchase 8,781 shares of the Company’s common stock (incorporated by reference
to Exhibit 10.3 of our current report on Form 8-K filed on December 27, 2012).

64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4.9

4.10

4.11

4.12

4.13

4.14

4.15

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

Warrant dated December 20, 2012 and issued to McDonald to purchase 28,000 shares of the Company’s common stock (incorporated by reference
to Exhibit 10.6 of our current report on Form 8-K filed on December 27, 2012).

Form of Common Stock Purchase Warrant issued to each investor in the June 2013 registered public offering (incorporated by reference to Exhibit
10.3 included in our current report on Form 8-K filed on June 24, 2013).

Form of Warrant issued to Maxim Group LLC (incorporated by reference to Exhibit 10.4 included in our current report on Form 8-K filed on June
24, 2013).

Form of Warrant to Purchase Common Stock issued to each investor in the December 2014 registered public offering (incorporated by reference to
Exhibit 4.12 included in our Registration Statement on Form S-1 (File No. 333-199761) filed on December 17, 2014).

Form of  Warrant  to  Purchase  Common  Stock  issued  to  Roth  Capital  Partners,  LLC  (incorporated  by  reference  to  Exhibit  4.13  included  in  our
Registration Statement on Form S-1 (File No. 333-199761) filed on December 17, 2014).

Warrant Agency  Agreement  by  and  between  the  Company  and  American  Stock  Transfer  &  Trust  Company,  LLC  (incorporated  by  reference  to
Exhibit 10.1 included in our current report on Form 8-K filed on December 16, 2016).  

Representative’s Warrant (incorporated by reference to Exhibit 4.15 included in our Registration Statement on Form S-1 (File No. 333-214038) filed
on November 14, 2016).

License Agreement  between  the  Company  and  the  University  of  Texas  Southwestern  Medical  Center  (incorporated  by  reference  to  Exhibit  10.9
included in our Annual Report on Form 10-KSB filed March 30, 2004, as amended, for the fiscal year ended December 31, 2004).

License Agreement  between  the  Company  and  Thomas  Jefferson  University  (incorporated  by  reference  to  Exhibit  10.9  included  in  our  Annual
Report on Form 10-KSB, as amended, for the fiscal year ended December 31, 2004).

License Agreement between the Company and the University of Texas Medical Branch (incorporated by reference to Exhibit 10.10 included in our
Annual Report on Form 10-KSB, as amended, for the fiscal year ended December 31, 2004).

Consulting Agreement  between  the  Company  and  Lance  Simpson  of  Thomas  Jefferson  University.  (incorporated  by  reference  to  Exhibit  10.43
included in our Annual Report on Form 10-KSB as amended for the fiscal year ended December 31, 2002).

2005 Equity Incentive Plan, as amended on September 25, 2013 (incorporated by reference to Exhibit 10.1 included in our current report on Form 8-
K filed on September 30, 2013). **

Form S-8 Registration of Stock Options Plan dated December 30, 2005 (incorporated by reference to our registration statement on Form S-8 filed
on December 30, 2005).

Letter of Intent dated January 3, 2007 by and between the Company and Sigma-Tau Pharmaceuticals, Inc. (incorporated by reference to Exhibit 10.1
included in our current report on Form 8-K filed on January 4, 2007).

Employment Agreement dated December 27, 2007, between Christopher J. Schaber, PhD and the Company (incorporated by reference to Exhibit
10.30 included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2008). **

Exclusive License Agreement dated November 24, 1998, between Enteron Pharmaceuticals, Inc. and George B. McDonald, MD and amendments
(incorporated by reference to Exhibit 10.42 included in our Registration Statement on Form S-1 (File No. 333-157322) filed on February 13, 2009).

10.10

Collaboration  and  Supply  Agreement  dated  February  11,  2009,  between  the  Company  and  Sigma-Tau  Pharmaceuticals,  Inc.  (incorporated  by
reference to Exhibit 10.43 included in our Registration Statement on Form S-1 (File No. 333-157322) filed on February 13, 2009). †

65

 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

10.23

10.24

10.25

10.26

10.27

10.28

10.29

Employment Agreement dated as of May 31, 2011, between Joseph M. Warusz and the Company (incorporated by reference to Exhibit 10.1 of our
current report on Form 8-K filed on May 31, 2011).**

First Amendment to Employment Agreement dated as of July 12, 2011, between the Company and Christopher J. Schaber, PhD (incorporated by
reference to Exhibit 10.1 of our current report on Form 8-K filed on July 14, 2011).**

Amendment  to  the  Collaboration  and  Supply  Agreement  dated  July  26,  2011,  between  Sigma-Tau  Pharmaceuticals,  Inc.  and  the  Company
(incorporated by reference to Exhibit 10.1 of our current report on Form 8-K filed on July 28, 2011).

Amendment to the Exclusive License Agreement dated as of July 26, 2011, between George McDonald, MD and the Company (incorporated by
reference to Exhibit 10.2 of our current report on Form 8-K filed on July 28, 2011).

Amendment No.  2  to  the  Collaboration  and  Supply  Agreement  between  the  Company,  Enteron  and  Sigma-Tau  dated  as  of  December  20,  2012
(incorporated by reference to Exhibit 10.1 of our current report on Form 8-K filed on December 27, 2012). †

Amendment to Exclusive License Agreement dated as of December 20, 2012 between Enteron and McDonald (incorporated by reference to Exhibit
10.4 of our current report on Form 8-K filed on December 27, 2012).

Amendment to Consulting Agreement dated as of December 20, 2012 between Enteron and McDonald (incorporated by reference to Exhibit 10.5 of
our current report on Form 8-K filed on December 27, 2012).

Contract  HHSO100201300023C  dated  September  18,  2013  between  the  Company  and  the  U.S.  Department  of  Health  and  Human  Services
Biomedical Advanced Research and Development Authority (incorporated by reference to Exhibit 10.1 of our current report on Form 8-K filed on
September 24, 2013). †

Contract HHSN272201300030C  dated  September  24,  2013  by  and  between  the  Company  and  the  National  Institutes  of  Health  (incorporated  by
reference to Exhibit 10.1 of our current report on Form 8-K filed on September 30, 2013). †

Purchase Agreement  dated  as  of  November  18,  2013  between  the  Company  and  Lincoln  Park  Capital  Fund,  LLC  (incorporated  by  reference  to
Exhibit 10.1 of our current report on Form 8-K filed on November 21, 2013).

Registration  Rights  Agreement  dated  as  of  November  18,  2013  between  the  Company  and  Lincoln  Park  Capital  Fund,  LLC  (incorporated  by
reference to Exhibit 10.2 of our current report on Form 8-K filed on November 21, 2013)

Employment Agreement dated as of January 6, 2014 between the Company and Richard Straube, M.D. (incorporated by reference to Exhibit 10.1 of
our current report on Form 8-K filed on January 8, 2014). **

Asset Purchase Agreement dated September 3, 2014 between the Company and Hy Biopharma, Inc. (incorporated by reference to Exhibit 10.1 of
our current report on Form 8-k filed on September 5, 2014). †

Registration Rights Agreement dated September 3, 2014 between the Company and Hy Biopharma, Inc. (incorporated by reference to Exhibit 10.2
of our current report on Form 8-k filed on September 5, 2014).

Contract HHSN272201400039C  dated  September  17,  2014  by  and  between  the  Company  and  the  National  Institutes  of  Health  (incorporated  by
reference to Exhibit 10.1 of our current report on Form 8-k filed on September 23, 2014). †

Lease Agreement dated November 21, 2014, between the Company and CPP II, LLC (incorporated by reference to Exhibit 10.31 included in our
Annual Report on Form 10-K for the fiscal year ended December 31, 2014).

2015 Equity Incentive Plan, as amended on June 9, 2015 (incorporated by reference to Exhibit 10.1 of our current report on Form 8-K filed on June
19, 2015).

Form of Equity Purchase Agreement dated as of July 29, 2015 between the Company and Kodiak Capital Group, LLC, Kingsbrook Opportunities
Master Fund LP and River North Equity, LLC (incorporated by reference to Exhibit 10.1 of our current report on Form 8-K filed on July 31, 2015).

Form of Registration Rights Agreement dated as of July 29, 2015 between the Company and Kodiak Capital Group, LLC, Kingsbrook Opportunities
Master Fund LP and River North Equity, LLC (incorporated by reference to Exhibit 10.2 of our current report on Form 8-K filed on July 31, 2015).

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
  
 
  
 
  
  
 
 
 
 
 
 
 
 
 
10.30

10.31

10.32

10.33

10.34

Form of  Promissory  Note  dated  as  of  July  29,  2015  made  by  the  Company  in  favor  of  Kodiak  Capital  Group,  LLC,  Kingsbrook  Opportunities
Master Fund LP and River North Equity, LLC (incorporated by reference to Exhibit 10.3 of our current report on Form 8-K filed on July 31, 2015).

Purchase Agreement dated as of March 22, 2016 between the Company and Lincoln Park Capital Fund, LLC (incorporated by reference to Exhibit
10.30 included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2015).

Registration Rights Agreement dated as of March 22, 2016 between the Company and Lincoln Park Capital Fund, LLC (incorporated by reference
to Exhibit 10.31 included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2015).

Employment Agreement dated as of June 16, 2016 between the Company and Karen R. Krumeich (incorporated by reference to Exhibit 10.1 of our
current report on Form 8-K filed on June 22, 2016).

Common  Stock  Purchase  Agreement  dated  September  9,  2016  between  Soligenix,  Inc.  and  SciClone  Pharmaceuticals,  Inc.  (incorporated  by
reference to Exhibit 10.1 of our current report on Form 8-K filed on September 12, 2016).

21.1

Subsidiaries of the Company. *

23.1

Consent of EisnerAmper LLP. * 

31.1

Certification of the Chief Executive Officer pursuant to Exchange Act rule 13(a)-14(a) (under Section 302 of the Sarbanes-Oxley Act of 2002). *

31.2

Certification of the Chief Financial Officer pursuant to Exchange Act rule 13(a)-14(a) (under Section 302 of the Sarbanes-Oxley Act of 2002). *

32.1

Certification of the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *

32.2

Certification of the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *

*
**
†

Filed herewith.
Indicates management contract or compensatory plan.
Portions of this exhibit have been omitted pursuant to a request for confidential treatment.

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

SIGNATURES

SOLIGENIX, INC.

By:

/s/ Christopher J. Schaber
Christopher J. Schaber, PhD
Chief Executive Officer and President

Date: March 27, 2017

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated
and on the dates indicated.

Name

Capacity

/s/ Christopher J. Schaber
Christopher J. Schaber, PhD

/s/ Keith L. Brownlie
Keith L. Brownlie, CPA

/s/ Marco M. Brughera
Marco M. Brughera, DVM

/s/ Gregg A. Lapointe
Gregg A. Lapointe, CPA

/s/ Robert J. Rubin
Robert J. Rubin, MD

/s/ Jerome B. Zeldis
Jerome B. Zeldis, MD, PhD

/s/ Karen Krumeich
Karen Krumeich

Chairman of the Board, Chief Executive Officer and President
(principal executive officer)

Director

Director

Director

Director

Director

Date

  March 27, 2017

  March 27, 2017

  March 27, 2017

  March 27, 2017

  March 27, 2017

  March 27, 2017

Chief Financial Officer, Senior Vice President, and Corporate Secretary
(principal accounting officer)

  March 27, 2017

68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOLIGENIX, INC. AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Consolidated Balance Sheets as of December 31, 2016 and 2015

Consolidated Statements of Operations for the Years Ended December 31, 2016 and 2015

Consolidated Statements of Changes in Shareholders’ Equity (Deficiency) for the Years Ended December 31, 2016 and 2015

Consolidated Statements of Cash Flows for the Years Ended December 31, 2016 and 2015

Notes to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

F-1

Page

F-2

F-3

F-4

F-5

F-6

F-24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Balance Sheets
As of December 31,

Assets
Current assets:

Cash and cash equivalents
Contracts and grants receivable
Prepaid expenses
Total current assets
Office furniture and equipment, net
Intangible assets, net
Total assets

Liabilities and shareholders’ equity (deficiency)
Current liabilities:

Accounts payable
Accrued expenses
Notes payable
Warrant liability
Accrued compensation

Total current liabilities
Commitments and contingencies
Shareholders’ equity (deficiency):

Preferred stock: 350,000 shares authorized; none issued or outstanding
Common stock, $.001 par value; 10,000,000 shares and  5,000,000 shares authorized at December 31, 2016 and 2015,

respectively; 5,470,032 and 3,126,952 shares issued and outstanding in 2016 and 2015, respectively

Additional paid-in capital(1)
Accumulated deficit

Total shareholders’ equity (deficiency)

Total liabilities and shareholders’ equity (deficiency)

  $

  $

  $

2016

2015

8,772,567    $
1,206,777     
134,431     
10,113,775     
26,702     
126,628     
10,267,105    $

4,921,545 
1,985,212 
244,267 
7,151,024 
47,366 
188,732 
7,387,122 

1,708,091    $
806,118     
-     
-     
355,648     
2,869,857     

2,869,392 
1,510,544 
292,719 
2,434,101 
298,675 
7,405,431 

-     

- 

5,470     
157,514,740     
(150,122,962)    
7,397,248     
10,267,105    $

3,127 
146,856,143 
(146,877,579)
(18,309)
7,387,122 

  $

(1) Adjusted to reflect the reverse stock split of one-for-ten effective October 7, 2016.

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

F-2

 
 
 
 
 
   
 
 
      
 
 
      
 
   
   
   
   
   
 
   
      
  
   
      
  
   
      
  
   
   
   
   
   
   
      
  
   
      
  
   
   
   
   
   
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Years Ended December 31,

Revenues:

Contract revenue
Grant revenue

Total revenues
Cost of revenues
Gross profit

Operating expenses:

Research and development
General and administrative

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

Change in fair value of warrant liability
Gain on settlement of liability
Interest income (expense)
Total other  income (expense)
Net loss before income taxes
Income tax benefit
Net loss
Basic net loss per share(1)
Diluted  net loss per share(1)
Basic weighted average common shares outstanding(1)
Diluted weighted average common shares outstanding(1)

  $

  $
  $
  $

2016

2015

10,448,794    $
-     
10,448,794     
(8,433,671)    
2,015,123     

4,295,867     
3,428,838     
7,724,705     
(5,709,582)    

1,541,241     
390,599     
2,216     
1,934,056     
(3,775,526)    
530,143     
(3,245,383)    
(0.93)   $
(1.34)   $
3,481,460     
3,583,587     

8,641,348 
127,042 
8,768,390 
(6,882,204)
1,886,186 

5,399,839 
3,596,623 
8,996,462 
(7,110,276)

(1,201,870)
- 
(8,017)
(1,209,887)
(8,320,163)
488,933 
(7,831,230)
(3.00)
(3.00)
2,606,577 
2,606,577 

(1) Adjusted to reflect the reverse stock split of one-for-ten effective October 7, 2016.

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

F-3

 
 
 
  
   
 
 
    
  
   
   
   
   
   
      
  
   
   
   
   
   
      
  
   
   
   
   
   
   
   
   
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Changes in Shareholders’ Equity (Deficiency)
For the Years Ended December 31, 2016 and 2015

Balance, December 31, 2014

2,393,657    $

2,394    $ 138,890,066    $ (139,046,349)   $

(153,889)

Common Stock

Shares

Par Value

Additional
Paid–In

Capital

    Accumulated    
Deficit

Total

Issuance of common stock pursuant to Lincoln Park Equity

line

Issuance of common stock pursuant to Equity Line Purchase

Agreement

Stock issuance costs associated with Equity Line Purchase

Agreement

Issuance of common stock to vendors
Issuance of shares from exercise of stock options
Issuance of shares for exercise of warrants
Reclassification of warrant liability upon partial exercise of

warrants issued in unit offering
Share-based compensation expense
Net loss

Balance, December 31, 2015

Issuance of common stock and warrants in public offering
Stock issuance costs associated with public offering
Issuance of common stock pursuant to Lincoln Park Equity

Line

Cost associated with Lincoln Park Equity Line
Issuance of common stock in reverse stock split
Issuance of common stock to SciClone
Cashless exercise of warrants and reclassification of warrant

liability to equity

Issuance of common stock to vendors
Share-based compensation expense
Net loss
Balance, December 31, 2016

84,135     

84     

1,339,093     

-     

1,339,177 

454,577     

455     

2,499,545     

-     

2,500,000 

-     
16,628     
3,312     
174,643     

-     
-     
-     
3,126,952    $
1,670,000     
-     

277,135     
-     
1,525     
352,942     

33,978     
7,500     
-     
-     
5,470,032    $

-     
16     
3     
175     

(453,162)    
232,196     
19,247     
1,117,346     

-     
-     
-     
-     

-     
-     
-     

2,557,331     
654,481     
-     

-     
-     
(7,831,230)    
3,127    $ 146,856,143    $ (146,877,579)   $
-     
1,670     
-     
-     

5,277,270     
(809,277)    

277     
-     
1     
353     

1,712,043     
(41,381)    
-     
2,999,647     

-     
-     
-     
-     

34     
8     
-     
-     

-     
-     
-     
(3,245,383)    
5,470    $ 157,514,740    $ (150,122,962)   $

892,826     
52,492     
574,977     
-     

(453,162)
232,212 
19,250 
1,117,521 

2,557,331 
654,481 
(7,831,230)
(18,309)
5,278,940 
(809,277)

1,712,320 
(41,381)
1 
3,000,000 

892,860 
52,500 
574,977 
(3,245,383)
7,397,248 

Adjusted to reflect the reverse stock split of one-for-ten effective October 7, 2016.

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

F-4

 
 
 
 
 
   
 
 
 
 
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Cash Flows
For the Years Ended December 31,

Operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Amortization and depreciation
Amortization of discount on debt
Share-based compensation
Gain on settlement of liability
Issuance of common stock for services
Change in fair value of warrant liability
Change in operating assets and liabilities:

Contracts and grants  receivable
Prepaid expenses
Accounts payable and accrued expenses
Accrued compensation
Total adjustments

Net cash used in operating activities

Investing activities:
Purchases of office furniture and equipment

Net cash used in investing activities

Financing activities:
Proceeds from issuance of common stock and warrants from public offering
Stock issuance costs associated with public offering
Proceeds from issuance of common stock pursuant to the equity lines
Stock issuance cost associated with equity lines
Repayment of notes payable
Proceeds from issuance of common stock to SciClone
Proceeds from exercise of options and warrants
Net cash provided by financing activities

Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period

Supplemental disclosure of non cash financing activities:

Reclassification of warrant liability to additional paid-in capital

Notes payable issued in connection with Equity Purchase Agreement

Supplemental information:

Cash paid for state income taxes

2016

2015

  $

(3,245,383)   $

(7,831,230)

89,928     
7,281     
574,977     
(390,599)    
52,500     
(1,541,241)    

778,435     
109,836     
(1,475,128)    
56,973     
(1,737,038)    
(4,982,421)    

247,458 
10,648 
654,481 
- 
232,212 
1,201,870 

(1,190,445)
(71,339)
1,376,391 
(16,354)
2,444,922 
(5,386,308)

(7,159)    
(7,159)    

(22,098)
(22,098)

5,278,940     
(809,277)    
1,712,320     
(41,381)    
(300,000)    
3,000,000     
-     
8,840,602     

3,851,022     
4,921,545     
8,772,567    $

- 
- 
3,839,177 
(171,091)
- 
- 
1,136,771 
4,804,857 

(603,549)
5,525,094 
4,921,545 

892,860    $
-    $

2,557,331 
282,071 

5,030    $

7,542 

  $

  $
  $

  $

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

F-5

 
 
 
 
 
   
 
 
    
  
   
      
  
   
   
   
   
   
   
   
      
  
   
   
   
   
   
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
   
   
   
   
   
   
   
 
   
      
  
   
   
   
      
  
   
      
  
 
 
 
 
Soligenix, Inc. and Subsidiaries
Notes to Consolidated Financial Statements

Note 1. Nature of Business

Basis of Presentation

Soligenix, Inc. (the “Company”) is a late-stage biopharmaceutical company focused on developing and commercializing products to treat rare diseases where
there is an unmet medical need. The Company maintains two active business segments: BioTherapeutics and Vaccines/BioDefense.

The Company’s BioTherapeutics business segment is developing a novel photodynamic therapy (SGX301) utilizing topical synthetic hypericin activated with
safe  visible  florescent  light  for  the  treatment  of  cutaneous  T-cell  lymphoma  (“CTCL”),  its  first-in-class  innate  defense  regulator  (“IDR”)  technology,
dusquetide (SGX942) for the treatment of oral mucositis in head and neck cancer, and proprietary formulations of oral beclomethasone 17,21-dipropionate
(“BDP”)  for  the  prevention/treatment  of  gastrointestinal  (“GI”)  disorders  characterized  by  severe  inflammation,  including  pediatric  Crohn’s  disease
(SGX203) and acute radiation enteritis (SGX201).

The Company’s Vaccines/BioDefense business segment includes active development programs for RiVax™, its ricin toxin vaccine candidate, OrbeShield®, a
GI acute radiation syndrome (“GI ARS”) therapeutic candidate and SGX943, a melioidosis therapeutic candidate. The development of the vaccine program is
currently  supported  by  the  heat  stabilization  technology,  known  as  ThermoVax®,  under  existing  and  on-going  government  contract  funding.  With  the
government  contract  from  the  National  Institute  of  Allergy  and  Infectious  Diseases  (“NIAID”),  the  Company  will  attempt  to  advance  the  development  of
RiVax™ to protect against exposure to ricin toxin. We had advanced the development of OrbeShield® for the treatment of GI ARS with funds received under
our awarded government contracts with the Biomedical Advanced Research and Development Authority (“BARDA”) and NIAID. We will continue to pursue
additional government funding support.

The  Company  generates  revenues  under  government  grants  primarily  from  the  National  Institutes  of  Health  (the  “NIH”)  and  government  contracts  from
BARDA  and  NIAID.  The  NIAID  contract  will  be  completed  during  the  first  quarter  of  2017  along  with  the  BARDA  contract  base  period,  with  BARDA
electing not to extend the current contract beyond the base period. We will continue to apply for additional government funding.

The  Company  is  subject  to  risks  common  to  companies  in  the  biotechnology  industry  including,  but  not  limited  to,  development  of  new  technological
innovations, dependence on key personnel, protections of proprietary technology, compliance with the United States Food and Drug Administration (the U.S.
“FDA”) regulations, and other regulatory authorities, litigation, and product liability.

Liquidity

In  accordance  with  Accounting  Standards  Codification  205-40,  Going  Concern,  the  Company  has  evaluated  whether  there  are  conditions  and  events,
considered  in  the  aggregate,  that  raise  substantial  doubt  about  the  Company’s  ability  to  continue  as  a  going  concern  within  one  year  after  the  date  the
consolidated financial statements are issued. As of December 31, 2016, the Company had an accumulated deficit of $150,122,962. During the year ended
December 31, 2016, the Company incurred a loss of $3,245,383 and used $4,982,421 of cash in operations. The Company expects to continue to generate
losses in the foreseeable future. The Company’s liquidity needs will be largely determined by the budgeted operational expenditures incurred in regards to the
progression of its product candidates. The Company’s plans to meet its liquidity needs primarily include its ability to control the timing and spending on its
research and development programs and raising additional funds through potential partnership and/or financings. Based on the Company’s approved operating
budget, management believes that it will have sufficient capital to meet the anticipated cash needs for working capital and capital expenditures through at
least March 31, 2018. Based on the Company’s current rate of cash outflows, cash on hand, proceeds from government contract and grant programs, proceeds
available  from  the  equity  line  with  Lincoln  Park,  LLC  (“Lincoln  Park”)  and  proceeds  from  the  State  of  New  Jersey  Technology  Business  Tax  Certificate
Transfer Program, management believes that its current cash will be sufficient to meet the anticipated cash needs for working capital and capital expenditures
for at least the next twelve months following the issuance of this report.

As of December 31, 2016, the Company had cash and cash equivalents of $8,772,567 as compared to $4,921,545 as of December 31, 2015, representing an
increase of $3,851,022 or 78%. The increase in cash was primarily the result of net proceeds received from financing activities of $8,840,602, primarily from
a public offering of the Company’s stock and the Company’s stock purchase agreement with SciClone Pharmaceuticals, Inc. This was partially offset by cash
used in operations of $4,982,421. As of December 31, 2016, the Company had working capital of $7,243,918 as compared to working capital of $2,179,694,
which  excludes  a  non-cash  warrant  liability  of  $2,434,101,  as  of  December  31,  2015,  representing  an  increase  of  $5,064,224  or  232%.  The  increase  in
working capital was primarily the result of the increase in cash received from our financing activities.

F-6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Management’s business strategy can be outlined as follows:

● Complete enrollment and report preliminary results in the pivotal Phase 3 clinical trial of SGX301 for the treatment of CTCL;
● Obtain agreement from the FDA on a pivotal Phase 3 protocol of SGX942 for the treatment of oral mucositis in head and neck cancer patients

and initiate the trial;

● Initiate a pivotal Phase 3 clinical trial of SGX203 for the treatment of pediatric Crohn’s disease;
● Continue  development  of  RiVax™  in  combination  with  the  Company’s  ThermoVax®  technology,  to  develop  new  heat  stable  vaccines  in

biodefense with NIAID support;

● Advance the preclinical and manufacturing development of OrbeShield® as a biodefense medical countermeasure for the treatment of GI ARS

contingent upon government funding support;

● Continue to apply for and secure additional government funding for each of the Company’s BioTherapeutics and Vaccines/BioDefense programs

through grants, contracts and/or procurements;

● Pursue business development opportunities for the Company’s pipeline programs, as well as explore merger/acquisition strategies; and
● Acquire or in-license new clinical-stage compounds for development.

The Company’s plans with respect to its liquidity management include, but are not limited to the following:

● The Company has up to $17.3 million in active government contract and grant funding still available to support its associated research programs
through 2017 and beyond provided the federal agencies exercise all options and do not elect to terminate the contracts or grants for convenience.
The Company plans to submit additional contract and grant applications for further support of its programs with various funding agencies;
● The Company has continued to use equity instruments to provide a portion of the compensation due to vendors and collaboration partners and

expects to continue to do so for the foreseeable future;

● The Company will pursue Net Operating Loss (“NOL”) sales in the state of New Jersey pursuant to its Technology Business Tax Certificate
Transfer Program. Based on the receipt of $530,143 in proceeds from the sale from NJ NOL in 2016, the Company expects to participate in the
program during 2017 and beyond as long as the program is available;

● The Company plans to pursue potential partnerships for pipeline programs. However, there can be no assurances that we can consummate such

transactions;

● The Company has $10.3 million available from an equity facility expiring in March 2019; and
● The  Company  may  seek  additional  capital  in  the  private  and/or  public  equity  markets,  pursue  government  contracts  and  grants  as  well  as
business development activities to continue its operations, respond to competitive pressures, develop new products and services, and to support
new strategic partnerships. The Company evaluates additional equity/debt financing opportunities on an ongoing basis and may execute them
when appropriate. However, there can be no assurances that the Company can consummate such a transaction, or consummate a transaction at
favorable pricing.

Reverse Stock Split

On October 7, 2016, the Company completed a reverse stock split of its issued and outstanding shares of common stock at a ratio of one-for-ten, whereby,
once effective, every ten shares of its common stock was exchanged for one share of its common stock. The Company’s common stock began trading on the
OTCQB on a reverse split basis at the market opening on October 7, 2016. All share and per share data have been restated to reflect this reverse stock split.

F-7

 
 
 
 
 
 
 
 
Note 2. Summary of Significant Accounting Policies

Principles of Consolidation

The  consolidated  financial  statements  include  Soligenix,  Inc.,  and  its  wholly  and  majority  owned  subsidiaries.  All  significant  intercompany  accounts  and
transactions have been eliminated as a result of consolidation.

Operating Segments

Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated on a regular basis by
the  chief  operating  decision  maker,  or  decision  making  group,  in  deciding  how  to  allocate  resources  to  an  individual  segment  and  in  assessing  the
performance of the segment. The Company divides its operations into two operating segments: BioTherapeutics and Vaccines/BioDefense.

Cash and Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents.

Contracts and Grants Receivable

Contracts and grants receivable consist of amounts due from various grants from the NIH and contracts from BARDA and NIAID, an institute of NIH, for
costs  incurred  prior  to  the  period  end  under  reimbursement  contracts.  The  amounts  were  billed  to  the  respective  governmental  agencies  in  the  month
subsequent  to  period  end  and  collected  shortly  thereafter.  Accordingly,  no  allowance  for  doubtful  amounts  has  been  established.  If  amounts  become
uncollectible, they are charged to operations.

Intangible Assets

One of the most significant estimates or judgments that the Company makes is whether to capitalize or expense patent and license costs. The Company makes
this  judgment  based  on  whether  the  technology  has  alternative  future  uses,  as  defined  in  Financial  Accounting  Standards  Board  (“FASB”)  Accounting
Standards Codification (“ASC”) 730, Research and Development. Based on this consideration, the Company capitalizes payments made to legal firms that are
engaged in filing and protecting rights to intellectual property and rights for its current products in both the domestic and international markets. The Company
believes that patent rights are one of its most valuable assets. Patents and patent applications are a key component of intellectual property, especially in the
early  stage  of  product  development,  as  their  purchase  and  maintenance  gives  the  Company  access  to  key  product  development  rights  from  Soligenix’s
academic and industry partners. These rights can also be sold or sub-licensed as part of its strategy to partner its products at each stage of development as the
intangible assets have alternative future use. The legal costs incurred for these patents consist of work associated with filing new patents designed to protect,
preserve and maintain the Company’s rights, and perhaps extend the lives of the patents. The Company capitalizes such costs and amortizes intangibles on a
straight-line basis over their expected useful life – generally a period of 11 to 16 years.

The Company did not capitalize any patent related costs during the years ended December 31, 2016 or 2015.

These intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable
or if the underlying program is no longer being pursued. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset
or group of assets, a loss is recognized for the difference between the fair value and carrying value of the related asset or group of assets. No such write downs
have occurred during the years ended December 31, 2016 and 2015.

F-8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Impairment of Long-Lived Assets

Office furniture and equipment and intangible assets with finite lives are evaluated and reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount may not be recoverable. The Company recognizes impairment of long-lived assets in the event the net book value of such
assets exceeds the estimated future undiscounted cash flows attributable to such assets. If the sum of the expected undiscounted cash flows is less than the
carrying value of the related asset or group of assets, a loss is recognized for the difference between the fair value and the carrying value of the related asset or
group of assets. Such analyses necessarily involve significant judgment.

The Company did not record any impairment of long-lived assets for the years ended December 31, 2016 or 2015.

Fair Value of Financial Instruments

FASB ASC 820 —  Fair  Value  Measurements  and  Disclosures,  defines  fair  value  as  the  price  that  would  be  received  to  sell  an  asset  or  paid  to  transfer  a
liability  in  an  orderly  transaction  between  market  participants  at  the  measurement  date.  FASB  ASC  820  requires  disclosures  about  the  fair  value  of  all
financial  instruments,  whether  or  not  recognized,  for  financial  statement  purposes.  Disclosures  about  the  fair  value  of  financial  instruments  are  based  on
pertinent information available to the Company on December 31, 2016. Accordingly, the estimates presented in these financial statements are not necessarily
indicative of the amounts that could be realized on disposition of the financial instruments.

FASB ASC  820  specifies  a  hierarchy  of  valuation  techniques  based  on  whether  the  inputs  to  those  valuation  techniques  are  observable  or  unobservable.
Observable  inputs  reflect  market  data  obtained  from  independent  sources,  while  unobservable  inputs  reflect  market  assumptions.  The  hierarchy  gives  the
highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable
inputs (Level 3 measurement).

The three levels of the fair value hierarchy are as follows:

● Level 1 — Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement
date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and
listed equities.

● Level 2 — Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level
2 includes financial instruments that are valued using models or other valuation methodologies. These models consider  various  assumptions,
including  volatility  factors,  current  market  prices  and  contractual  prices  for  the  underlying  financial  instruments.  Substantially  all  of  these
assumptions are observable in the marketplace, can be derived from observable data or are supported by observable levels at which transactions
are executed in the marketplace.

● Level 3 — Unobservable inputs for the asset or liability. Financial instruments are considered Level  3  when  their  fair  values  are  determined

using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable.

The carrying amounts reported in the consolidated balance sheet for cash and cash equivalents, contracts and grants receivable, accounts payable, accrued
expenses,  notes  payable  and  accrued  compensation  approximate  their  fair  value  based  on  the  short-term  maturity  of  these  instruments.  The  Company
recognizes all derivative financial instruments as assets or liabilities in the financial statements and measures them at fair value with changes in fair value
reflected as current period income or loss unless the derivatives qualify as hedges. As a result, certain warrants issued in connection with the Company’s June
2013 registered public offering were accounted for as derivatives. See Note 5, Warrant Liability.

F-9

 
 
 
 
 
 
 
 
 
 
 
 
Revenue Recognition

The Company’s revenues are primarily generated from government contracts and grants. The revenue from government contracts and grants is based upon
subcontractor costs and internal costs incurred that are specifically covered by the contracts and grants, plus a facilities and administrative rate that provides
funding  for  overhead  expenses  and  management  fees.  These  revenues  are  recognized  when  expenses  have  been  incurred  by  subcontractors  or  when  the
Company incurs reimbursable internal expenses that are related to the government contracts and grants.

Research and Development Costs

Research  and  development  costs  are  charged  to  expense  when  incurred  in  accordance  with  FASB  ASC  730,  Research  and  Development.  Research  and
development  includes  costs  such  as  clinical  trial  expenses,  contracted  research  and  license  agreement  fees  with  no  alternative  future  use,  supplies  and
materials,  salaries,  share-based  compensation,  employee  benefits,  equipment  depreciation  and  allocation  of  various  corporate  costs.  Purchased  in-process
research and development expense represents the value assigned or paid for acquired research and development for which there is no alternative future use as
of the date of acquisition.

Accounting for Warrants

The Company considered FASB ASC 815, Evaluating Whether an Instrument is Considered Indexed to an Entity’s Own Stock, which provides guidance for
determining whether an equity-linked financial instrument (or embedded feature) issued by an entity is indexed to the entity’s stock, and, therefore, qualifying
for the first part of the scope exception in paragraph 815-10-15. The Company evaluated the provisions and determined the warrants issued in connection
with the Company’s June 2013 registered public offering contains provisions that protect holders from a decline in the issue price of the Company’s common
stock (or “down-round” provisions) and contain net settlement provisions. Consequently, these warrants were recognized as liabilities at their fair value on the
date of grant and remeasured at fair value on each reporting date. During November 2016, the Company entered into amendments with the holders of those
warrants pursuant to which the Company agreed to reduce the exercise price (after giving effect to the one-for-ten reverse stock split effective October 7,
2016)  from  $5.10  per  share  to  $0.80  per  share  and  permit  those  warrants  to  be  exercised  on  a  “cashless  exercise”  basis,  and  the  Company  eliminated  the
“down-round” provision of those warrants not immediately exercised. As a result of the amendments, the fair value of the warrant liability was remeasured
for the year ended December 31, 2016 and the change in fair value was recognized in the statement of operations. The warrant liability related to the warrants
not immediately exercised was then reclassified to equity as the amended terms of the warrants qualified them to be accounted for as equity instruments. All
other warrants that have been issued by the Company were indexed to the Company’s stock and therefore are accounted for as equity instruments for 2016
and 2015.

Share-Based Compensation

Stock options are issued with an exercise price equal to the market price on the date of grant. Stock options issued to directors upon re-election vest quarterly
for a period of one year (new director issuances are fully vested upon issuance). Stock options issued to employees generally vest 25% on the grant date, then
25%  each  subsequent  year  for  a  period  of  three  years.  These  options  have  a  ten  year  life  for  as  long  as  the  individuals  remain  employees  or  directors.  In
general, when an employee or director terminates their position, the options will expire within three months, unless otherwise extended by the Board.

From time to time, the Company issues restricted shares of common stock to vendors and consultants as compensation for services performed. Typically these
instruments vest upon issuance and therefore the entire share-based compensation expense is recognized upon issuance to the vendors and/or consultants.

Share-based compensation expense for options, warrants and shares of common stock granted to non-employees has been determined in accordance with and
FASB ASC 505-50, Equity-Based Payments to Non-Employees,  and  represents  the  fair  value  of  the  consideration  received,  or  the  fair  value  of  the  equity
instruments issued, whichever may be more reliably measured. For options that vest over future periods, the fair value of options granted to non-employees is
amortized as the options vest. The fair value is remeasured each reporting period until performance is complete.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2016, the Company issued 66,875 stock options at a weighted average exercise price of $5.30 per share. The fair value of
options  issued  during  the  years  ended  December  31,  2016  and  2015  was  estimated  using  the  Black-Scholes  option-pricing  model  and  the  following
assumptions:

● a dividend yield of 0%;
● an expected life of 4 years;
● volatility of 84% - 121% for 2016 and 121% - 141% for 2015;
● forfeitures at a rate of 12%; and
● risk-free interest rates ranging from 0.96% to 1.70% and 0.98% to 1.53% for 2016 and 2015, respectively.

The fair value of each option grant made during 2016 and 2015 was estimated on the date of each grant using the Black-Scholes option pricing model and
amortized ratably over the option vesting periods, which approximates the service period.

Income Taxes

Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts
of existing assets and liabilities and their respective tax basis. A valuation allowance is established when it is more likely than not that all or a portion of a
deferred  tax  asset  will  not  be  realized.  A  review  of  all  available  positive  and  negative  evidence  is  considered,  including  the  Company’s  current  and  past
performance,  the  market  environment  in  which  the  Company  operates,  the  utilization  of  past  tax  credits,  and  the  length  of  carryback  and  carryforward
periods.  Deferred  tax  assets  and  liabilities  are  measured  utilizing  tax  rates  expected  to  apply  to  taxable  income  in  the  years  in  which  those  temporary
differences  are  expected  to  be  recovered  or  settled.  No  current  or  deferred  income  taxes  have  been  provided  through  December  31,  2016  due  to  the  net
operating losses incurred by the Company since its inception. The Company recognizes accrued interest and penalties associated with uncertain tax positions,
if  any,  as  part  of  income  tax  expense.  There  were  no  tax  related  interest  and  penalties  recorded  for  2016  and  2015.  Additionally,  the  Company  has  not
recorded an asset for unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2016 and 2015.

Earnings Per Share

Basic earnings per share (“EPS”) excludes dilution and is computed by dividing income (loss) available to common stockholders by the weighted-average
number  of  common  shares  outstanding  for  the  period.  Diluted  EPS  reflects  the  potential  dilution  that  could  occur  if  securities  or  other  contracts  to  issue
common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the entity. Since
there  is  a  significant  number  of  options  and  warrants  outstanding,  fluctuations  in  the  actual  market  price  can  have  a  variety  of  results  for  each  period
presented.

Numerator:
Net loss for basic earnings per share

Less change in fair value of warrant liability

Net loss for diluted earnings per share
Denominator:
Weighted-average basic common shares outstanding
Assumed conversion of dilutive securities:
Common stock purchase warrants

Denominator for diluted earnings per share – adjusted weighted-average shares
Basic net loss per share

Diluted net loss per share

F-11

For the Year
Ended
December 31,
2016

For the Year
Ended
December 31,
2015

  $

  $

(3,245,383)   $
1,541,241     
(4,786,624)   $

(7,831,230)
- 
(7,831,230)

3,481,460     

2,606,577 

102,127     
3,583,587     
0.93)   ($
1.34)   ($

- 
2,606,577 
3.00)
3.00)

  ($
  ($

 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
   
   
      
  
   
   
      
  
   
   
 
 
 
The  following  table  summarizes  potentially  dilutive  adjustments  to  the  weighted  average  number  of  common  shares  which  were  excluded  from  the
calculation because their effect would be anti-dilutive.

Common stock purchase warrants
Stock options
Total

For the Year
Ended
December 31,
2016
2,853,575     
330,605     
3,184,180     

For the Year
Ended
December 31,
2015

492,612 
276,861 
769,473 

The  weighted  average  exercise  price  of  the  Company’s  stock  options  and  warrants  outstanding  at  December  31,  2016  were  $17.07  and  $4.13  per  share,
respectively.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and
assumptions such as the fair value of warrants and stock options and the useful life of intangibles that affect the reported amounts in the financial statements
and accompanying notes. Actual results could differ from those estimates.

Recently Issued Accounting Pronouncements

In August 2014, FASB issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements — Going Concern (Subtopic 205-
40):  Disclosure  of  Uncertainties  about  an  Entity’s  Ability  to  Continue  as  a  Going  Concern.”  The  amendments  in  this  ASU  are  intended  to  define
management’s  responsibility  to  evaluate  whether  there  is  substantial  doubt  about  an  entity’s  ability  to  continue  as  a  going  concern  and  to  provide  related
footnote disclosures. Specifically, this ASU provides a definition of the term substantial doubt and requires an assessment for a period of one year after the
date that the financial statements are issued (or available to be issued). It also requires certain disclosures when substantial doubt is alleviated as a result of
consideration of management’s plans and requires an express statement and other disclosures when substantial doubt is not alleviated. The new standard is
effective for annual periods ending after December 15, 2016, and interim periods thereafter. The Company adopted the new standard effective December 31,
2016, and the adoption of the standard did not have an impact on the Company’s consolidated financial statements and disclosures.

In February 2016, the FASB issued ASU No. 2016-02, “Leases” (topic 842). The FASB issued this update to increase transparency and comparability among
organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The updated
guidance is effective for annual periods beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption of the update
is permitted. The Company is evaluating the impact of the adoption of this update on our consolidated financial statements and related disclosures.

In  March  2016,  the  FASB  issued  ASU  No.  2016-09,  “Improvements  to  Employee  Share-Based  Payment  Accounting,  which  amends  ASC Topic  718,  and
intends to simplify various aspects related to how share-based payments are accounted for and presented in the financial statements. It is effective for annual
reporting periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted. The Company is currently
evaluating the impact of adoption of this update on our consolidated financial statements and related disclosures.

F-12

 
 
 
 
 
   
 
 
 
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
Note 3. Intangible Assets

The following is a summary of intangible assets which consists of licenses and patents:

December 31, 2016

Licenses
Patents
Total

December 31, 2015

Licenses
Patents
Total

Cost

Accumulated
Amortization    

Net Book
Value

  $

  $

  $

  $

462,234    $
1,893,185     
2,355,419    $

361,044    $
1,867,747     
2,228,791    $

462,234    $
1,893,185     
2,355,419    $

333,732    $
1,832,955     
2,166,687    $

101,190 
25,438 
126,628 

128,502 
60,230 
188,732 

Amortization expense was $62,104 and $221,217 in 2016 and 2015, respectively.

Based on the balance of licenses and patents at December 31, 2016, future annual amortization expense is expected to be as follows:

Year
2017
2018
2019

Amortization
Expense

 $
 $
 $

61,800 
37,300 
27,528 

License fees and royalty payments are expensed annually as incurred, as the Company does not attribute any future benefits of such payments.

Note 4. Accrued Expenses

The following is a summary of the Company’s accrued expenses:

Clinical trial expenses
Executive bonuses
Other

Total

Note 5. Notes Payable

For the Years Ended 
December 31,

2016

2015

  $

  $

741,174    $
-     
64,944     
806,118    $

1,168,021 
275,355 
67,168 
1,510,544 

On July 29, 2015, the Company entered into equity purchase agreements (the “Equity Line Purchase Agreements”) and registration rights agreements with
certain accredited institutional investors (see Note 7). In consideration for entering into the Equity Line Purchase Agreements, the Company issued to the
investors promissory notes having an aggregate principal amount of $300,000, which were recorded as stock issuance costs. The promissory notes had an
issuance date present value of $282,071 and were repaid on April 15, 2016. The promissory notes did not include terms for interest, therefore the interest was
imputed  at  9%.  Total  discount  amortization  of  $7,281  and  $10,648  was  recorded  as  interest  expense  for  the  years  ended  December  31,  2016  and  2015,
respectively. The discount was accreted over the term of the promissory notes using the effective interest rate method.

F-13

 
 
 
 
 
 
   
 
 
 
   
 
   
 
 
   
   
      
      
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
     
 
   
   
 
 
 
 
 
Note 6. Warrant Liability

On June 25, 2013, the Company consummated a public offering in which the Company issued shares of common stock, together with warrants to purchase
shares of common stock. These warrants contained provisions that protected holders from a decline in the issue price of the Company’s common stock (or
“down-round”  provision)  and  contained  net  settlement  provisions.  As  a  result,  the  Company  accounted  for  these  warrants  as  liabilities  instead  of  equity
instruments. Down-round provisions reduce the exercise or conversion price of a warrant if the Company issues equity shares for a price that is lower than the
exercise or conversion price of the warrants. Net settlement provisions allow the holder of the warrant to surrender shares underlying the warrant equal to the
exercise  price  as  payment  of  its  exercise  price,  instead  of  exercising  the  warrant  by  paying  cash.  The  Company  evaluates  whether  warrants  to  acquire  its
common stock contain provisions that protect holders from declines in the stock price or otherwise could result in modification of the exercise price and/or
the number of shares to be issued under the respective warrant agreements based on a variable that is not an input to the fair value of a “fixed for fixed”
option. As a result of the Company’s December 2014 registered public unit offering, the exercise price of warrants outstanding in connection with the public
offering  completed  in  June  2013  was  adjusted  to  $6.10  per  share.  As  a  result  of  the  Company’s  December  2015  drawings  on  the  Equity  Line  Purchase
Agreements, the exercise price of warrants outstanding in connection with the public offering conducted in June 2013 was adjusted to $5.10 per share. The
Company recognized these warrants as liabilities at their fair value on the date of grant and remeasured them to fair value on each reporting date.

The Company recognized an initial warrant liability for the warrants issued in connection with the registered public offering completed in June 2013 totaling
$4,827,788, which was based on the June 25, 2013 closing price of a share of the Company’s common stock as reported on OTC Markets of $9.60. During
November 2016, the Company entered into amendments with the holders of those warrants pursuant to which the Company agreed to reduce the exercise
price (after giving effect to the one-for-ten reverse stock split effective October 7, 2016) from $5.10 per share to $0.80 per share and permit those warrants to
be exercised on a “cashless exercise” basis, and the Company eliminated the “down round” provision of those warrants not immediately exercised. As a result
of  the  amendments,  the  warrant  liability  was  remeasured  as  of  the  date  of  the  modification,  which  resulted  in  an  approximate  $1,541,000  decrease  in  the
carrying  value  of  the  warrant  liability,  which  was  recognized  in  the  statement  of  operations  for  the  year  ended  December  31,  2016.  The  warrant  liability
related to the warrants not immediately exercised was then reclassified to equity as the amended terms of the warrants qualified them to be accounted for as
equity instruments. Of the 303,694 shares of common stock that remained issuable upon the exercise of such warrants as of the amendment date, warrants to
purchase a total of 42,444 shares were exercised on a cashless basis and as a result 33,978 shares of common stock were issued on November 9, 2016.

The assumptions used in the valuation of the warrants issued in the June 25, 2013 financing on November 9, 2016 using the Black Scholes model and for the
year ended December 31, 2015 using the binomial method, respectively, were as follows:

Number of shares underlying the warrants
Exercise price
Volatility
Risk-free interest rate
Expected dividend yield
Expected warrant life (years)
Stock price

Recurring Level 3 Activity and Reconciliation

November 9,
2016

December 31,
2015

  $

  $

303,694 
0.80 

  $
93%   
0.81%   
0%   

1.63 
3.65 

  $

303,694 
5.10 

98%
1.19%
0%

2.48 
11.30 

The table below provides a reconciliation of the beginning and ending balances for the liability measured at fair value using significant unobservable inputs
(Level 3).

Fair Value Measurements Using Significant Unobservable Inputs (Level 3):

Warrant liability

December 31,
2015
2,434,101    $

  $

Reclassification
of warrant
liability to

equity in 2016    

December 31,
2016

Decrease in
Fair Value

(1,541,241)   $

(892,860)   $

0 

F-14

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
   
   
   
   
   
   
 
 
 
 
 
 
   
   
 
 
 
 
Note 7. Income Taxes

The income tax benefit consisted of the following for the years ended December 31, 2016 and December 31, 2015:

Federal
State
Income tax benefit

2016

2015

  $

  $

-    $
(530,143)    
(530,143)   $

- 
(488,933)
(488,933)

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2016 and 2015 are as follows:

Net operating loss carry forwards
Orphan drug and research and development credit carry forwards
Equity based compensation
Intangibles
Total
Valuation allowance
Net deferred tax assets

2016
32,028,000    $
6,374,000     
1,943,000     
1,921,000     
42,266,000     
(42,266,000)    
-    $

2015
31,216,000 
4,909,000 
1,923,000 
2,090,000 
40,138,000 
(40,138,000)
- 

  $

  $

The Company had gross NOLs at December 31, 2016 of approximately $93,635,000 for federal tax purposes and approximately $3,233,000 of New Jersey
NOL carry forwards remaining after the sale of unused net operating loss carry forwards, portions of which will begin to expire in 2018. In addition, the
Company has $6,374,000 of various tax credits which expire from 2018 to 2035. The Company may be able to utilize its NOLs to reduce future federal and
state income tax liabilities. However, these NOLs are subject to various limitations under Internal Revenue Code (“IRC”) Section 382. IRC Section 382 limits
the use of NOLs to the extent there has been an ownership change of more than 50 percentage points. In addition, the NOL carry forwards are subject to
examination by the taxing authority and could be adjusted or disallowed due to such exams. Although the Company has not undergone an IRC Section 382
analysis, it is likely that the utilization of the NOLs may be substantially limited.

The Company and one or more of its subsidiaries files income tax returns in the U.S. Federal jurisdiction, and various state and local jurisdictions. During the
years ended December 31, 2016 and 2015, in accordance with the State of New Jersey’s Technology Business Tax Certificate Program, which allowed certain
high technology and biotechnology companies to sell unused NOL carry forwards to other New Jersey-based corporate taxpayers, the Company sold New
Jersey NOL carry forwards, resulting in the recognition of $530,143 and $488,933 of income tax benefit, net of transaction costs, respectively. There can be
no assurance as to the continuation or magnitude of this program in the future.

F-15

 
 
 
 
  
   
 
   
 
 
  
   
 
   
   
   
   
   
 
 
 
 
 
Reconciliations of the difference between income tax benefit computed at the federal and state statutory tax rates and the provision for income tax benefit for
the years ended December 31, 2016 and 2015 were as follows:

Income tax loss at federal statutory rate
State tax benefits, plus sale of NJ NOLs, net of federal benefit
Permanent differences
Orphan drug and research and development credits
Change in valuation allowance

Income tax benefit

Note 8. Shareholders’ Deficiency

Preferred Stock

2016

2015

(34.0)%   
(7.9)
10.3 
(38.8)
56.4 
(14.0)%   

(34.0)%
(4.3)
15.0 
(16.3)
33.7 
(5.9)%

The Company has 350,000 shares of preferred stock authorized, none of which are issued or outstanding.

Common Stock

The following items represent transactions in the Company’s common stock for the year ended December 31, 2016:

● The Company issued Lincoln Park Capital Fund, LLC (“Lincoln Park”) 277,135 shares of common stock pursuant to the equity line purchase

agreement;

● On May 31, 2016, the Company issued 5,000 shares of common stock to a vendor for partial consideration for services performed.
● On August 29, 2016, the Company issued 2,500 shares of common stock to a vendor for partial consideration for services performed.
● On September 9, 2016, the Company entered into a common stock purchase agreement with SciClone pursuant to which we sold 352,942 shares

of the Company’s common stock to SciClone for an aggregate price of $3,000,000.

● In November 2016, warrants to purchase a total of 42,444 shares were exercised on a cashless basis and as a result 33,978 shares of common

stock were issued.

● On  December  16,  2016,  1,670,000  shares  of  the  Company’s  common  stock  and  warrants  to  purchase  2,087,500  shares  of  the  Company’s
common stock at a combined offering price of $3.16 were issued in a registered public offering. In addition, the underwriters partially exercised
the  over-allotment  to  purchase  an  additional  282,505  warrants.  The  warrants  have  a  per  share  exercise  price  of  $3.95  and  are  exercisable
immediately.

The following items represent transactions in the Company’s common stock for the year ended December 31, 2015:

● In February 2015, the Company issued 70,179 shares of common stock in connection with the exercise of stock warrants;
● In March 2015, the Company issued 48,200 shares of common stock in connection with the exercise of stock warrants;
● In March 2015, the Company issued 15,301 shares of common stock pursuant to the Lincoln Park facility;
● In April 2015, the Company issued 35,679 shares of common stock in connection with the exercise of stock warrants;
● In April 2015, the Company issued 812 shares of common stock in connection with the exercise of stock options;
● In May 2015, the Company issued 7,636 shares of common stock pursuant to the Lincoln Park facility;
● In June 2015, the Company issued 38,425 shares of common stock pursuant to the Lincoln Park facility;

F-16

 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
● In June 2015, the Company issued 19,871 shares of common stock in connection with the exercise of stock warrants;
● In July 2015, the Company issued 714 shares of common stock in connection with the exercise of stock warrants;
● In September 2015, the Company issued 60,954 shares of common stock pursuant to an Equity Line Purchase Agreement;
● In September 2015, the Company issued 2,500 shares of common stock in connection with the exercise of stock options;
● In October 2015, the Company issued 15,184 shares of common stock pursuant to the Lincoln Park facility;
● In November 2015, the Company issued 7,589 shares of common stock pursuant to the Lincoln Park facility;
● In December 2015, the Company issued 393,623 shares of common stock pursuant to an Equity Line Purchase Agreement;
● In nine separate transactions, the Company issued 16,628 fully vested shares of common stock as partial consideration for services performed

Equity Line Purchase Agreement

On July 29, 2015, the Company entered into the Equity Line Purchase Agreements and registration rights agreements with accredited institutional investors,
Kodiak Capital Group, LLC (“Kodiak Capital”), Kingsbrook Opportunities Master Fund LP (“Kingsbrook”) and River North Equity, LLC (“River North”
and, together with Kodiak Capital and Kingsbrook, the “Investors”). Under the Equity Line Purchase Agreements, the Investors agreed to purchase from the
Company up to an aggregate of $10 million worth of shares of common stock, from time to time. In accordance with the registration rights agreements, the
Company has filed with the U.S. Securities and Exchange Commission (“SEC”) a registration statement to register for resale under the Securities Act of 1933,
as amended, the shares of common stock that may be issued to the Investors under the Equity Line Purchase Agreements.

From the date that the SEC declared the registration statement effective in August 2015, the Company had the right to sell up to $5 million, $4 million and $1
million worth of shares of common stock to Kodiak Capital, Kingsbrook and River North, respectively. The purchase price of the shares was equal to eighty
percent  (80%)  of  the  lowest  daily  volume  weighted  average  price  of  the  common  stock  for  any  trading  day  during  the  five  consecutive  trading  days
immediately following the date of the Company’s notice to the Investors requesting the purchase.

In consideration for entering into the Equity Line Purchase Agreements, the Company issued to each of the Investors a promissory note having a principal
amount equal to 3% of the total amount committed by such Investor. The principal amount due under the promissory notes did not accrue interest and was
payable by April 15, 2016. The promissory notes were repaid on April 15, 2016 (see Note 4).

The initial drawdown under the Equity Line Purchase Agreements was $500,000 offset by issuance cost of $453,162, which is included in the Consolidated
Statements  of  Changes  in  Shareholders’  Deficiency  for  the  year  ended  December  31,  2015.  Issuance  costs  include  professional  fees,  3%  commitment  fee
(promissory notes payable by April 15, 2016) and SEC filing fees.

In December 2015, a second drawdown was made, whereby under the Equity Line Purchase Agreements, the Company issued 393,624 shares of common
stock receiving proceeds of $2,000,000.

On  March  7,  2016,  in  accordance  with  the  terms  of  the  Equity  Line  Purchase  Agreements,  the  Company  exercised  its  right  to  terminate  the  Purchase
Agreements upon written notice to the Investors. The Company did not incur any penalties as a result of this termination.

F-17

 
 
 
 
 
 
 
 
 
 
 
Equity Line

In November 2013, the Company entered into a common stock purchase agreement with Lincoln Park Capital Fund, LLC (“Lincoln Park”). The Lincoln Park
equity facility allowed the Company to require Lincoln Park to purchase up to $10.6 million of our common stock over a 36-month period depending on
certain conditions. During the year ended December 31, 2015, the Company sold 82,500 shares of common stock and issued 1,635 commitment shares to
Lincoln Park receiving net proceeds of $1,339,177. During the year ended December 31, 2016, there were no sales of common stock under the Lincoln Park
2013 equity facility. The 2013 Lincoln Park equity facility expired in November 2016 in accordance with the terms of the agreement.

In March 2016, the Company entered into a common stock purchase agreement with Lincoln Park. The 2016 Lincoln Park equity facility allows the Company
to require Lincoln Park to purchase up to 10,000 shares (“Regular Purchase”) of the Company’s common stock every two business days, up to an aggregate of
$12.0  million  over  approximately  a  36-month  period  with  such  amounts  increasing  as  the  quoted  stock  price  increases.  The  Regular  Purchase  may  be
increased up to 15,000 shares of common stock if the closing price of the common shares is not below $10.00, up to 20,000 shares of common stock if the
closing price of the common shares is not below $15.00 and up to 25,000 shares of common stock if the closing price of the common shares is not below
$20.00. The purchase price for the Regular Purchase shall be equal to the lesser of (i) the lowest sale price of the common shares during the purchase date, or
(ii)  the  average  of  the  three  lowest  closing  sale  prices  of  the  common  shares  during  the  twelve  business  days  prior  to  the  purchase  date.  Each  Regular
Purchase shall not exceed $750,000. Furthermore, for each purchase by Lincoln Park, additional commitment shares in commensurate amounts up to a total
of 50,000 shares will be issued based upon the relative proportion of the aggregate amount of $12.0 million. In addition to the Regular Purchase and provided
that the closing price of the common shares is not below $7.50 on the purchase date, the Company in its sole discretion may direct Lincoln Park on each
purchase date to purchase on the next stock trading day (Accelerated Purchase Date”) additional shares of Company stock up to the lesser of (i) three times
the number of shares purchased following a Regular Purchase or (ii) 30% of the trading volume of shares traded on the Accelerated Purchase Date at a price
equal to the lesser of the closing sale price on the Accelerated Purchase Date or 95% of the Accelerated Purchase Date’s volume weighted average price.

Upon  entering  into  the  agreement,  the  Company  issued  10,000  shares  of  common  stock  as  consideration  for  its  commitment  to  purchase  shares  of  the
Company’s common stock under the purchase agreement. The value of these shares on the date granted was $81,000, which was accounted for as a stock
issuance cost.

During the year ended December 31, 2016, the Company sold 260,000 shares of common stock and issued 7,135 commitment shares and received proceeds
of $1,712,320. The value of commitment shares on the date granted was $47,244 which was accounted for as a stock issuance cost.

Note 9. Stock Option Plans and Warrants to Purchase Common Stock

Stock Option Plans

The Amended and Restated 2005 Equity Incentive Plan was replaced by the 2015 Equity Incentive Plan (“2015 Plan”), approved in June 2015, with 300,000
shares available under the 2015 Plan, and is divided into four separate equity programs:

1)

2)

3)

4)

the  Discretionary  Option  Grant  Program,  under  which  eligible  persons  may,  at  the  discretion  of  the  Plan  Administrator,  be  granted  options  to
purchase shares of common stock,
the Salary Investment Option Grant Program, under which eligible employees may elect to have a portion of their base salary invested each year in
options to purchase shares of common stock,
the Automatic Option Grant Program, under which eligible nonemployee Board members will automatically receive options at periodic intervals to
purchase shares of common stock, and
the Director Fee Option Grant Program, under which non-employee Board members may elect to have all, or any portion, of their annual retainer fee
otherwise payable in cash applied to a special option grant.

F-18

 
 
 
 
 
 
 
 
 
 
 
 
The 2005 Equity Incentive Plan (“2005 Plan”) also was divided into four separate equity programs:

1)

2)

3)

4)

the Discretionary Option Grant Program, under which eligible persons may, at the discretion of the Plan Administrator, be issued common stock or
granted options to purchase shares of common stock,
the Salary Investment Option Grant Program, under which eligible employees may elect to have a portion of their base salary invested each year in
options to purchase shares of common stock,
the Automatic Option Grant Program, under which eligible nonemployee Board members will automatically receive options at periodic intervals to
purchase shares of common stock, and
the Director Fee Option Grant Program, under which non-employee Board members may elect to have all, or any portion, of their annual retainer fee
otherwise payable in cash applied to a special option grant.

The 2005 Plan expired in 2015 and thus no securities remain available for future issuance under that plan.

The table below accounts only for transactions occurring as part of the 2015 Plan.

Shares available for grant at January 1, 2016

Options granted
Options forfeited

Shares available for grant at December 31, 2016

252,300 
(66,875)
344 
185,679 

The total option activity for the amended 2005 Plan and the 2015 Plan for the years ended December 31, 2016 and 2015 was as follows:

Balance outstanding at December 31, 2014

Granted
Exercised
Forfeited

Balance outstanding at December 31, 2015

Granted
Increase post reverse stock split
Exercised
Forfeited

Balance outstanding at December 31, 2016

Weighted
Average
Options
Exercise Price  

Options

248,828    $
60,534     
(3,312)    
(29,189)    
276,861    $
66,875     
1,851     
-     
(14,982)    
330,605    $

24.00 
11.90 
5.80 
31.30 
21.30 
5.30 
17.07 
- 
48.52 
17.07 

As  of  December  31,  2016,  there  were  258,996  options  exercisable  with  a  weighted  average  exercise  price  of  $19.58,  a  weighted  average  remaining
contractual term of 7.43 years and an intrinsic value of $0. The intrinsic value of options exercised during the year ended December 31, 2015 was $18,181. As
of  December  31,  2016,  there  were  330,605  options  outstanding  and  expected  to  vest  with  a  weighted  average  exercise  price  of  $17.07,  weighted  average
remaining term of 5.82 years and an intrinsic value of $0. The aggregate intrinsic value represents the total pre-tax intrinsic value (the difference between the
closing price of our common stock on the last trading day on December 31, 2016 and the exercise price, multiplied by the number of in-the-money options)
that would have been received by the option holders had all option holders exercised their options on December 31, 2016. This amount changes based on the
fair market value of our common stock.

F-19

 
 
 
 
   
   
   
   
 
 
 
 
   
 
   
     
 
   
   
   
   
   
   
   
   
   
   
 
 
 
 
The Company awarded 66,875 and 60,534 stock options to new employees and existing Board members during the years ended December 31, 2016 and 2015,
respectively, which had a weighted average grant date fair value per share of $3.90 and $9.48, respectively. The weighted-average exercise price, by price
range, for outstanding options to purchase common stock at December 31, 2016 was:

Price
Range
$2.25-$19.50
$20.00-$41.00
$46.40-$94.00
Total

Weighted
Average
Remaining
Contractual
Life in Years    

Outstanding
Options

Exercisable
Options

6.14     
6.36     
2.43     
5.82     

235,475     
63,080     
32,050     
330,605     

165,144 
61,802 
32,050 
258,996 

The Company’s share-based compensation expense for the years ended December 31, 2016 and 2015 was recognized as follows:

Share-based compensation
Research and development
General and administrative
Total

2016

2015

  $

  $

230,573    $
344,404     
574,977    $

260,204 
394,277 
654,481 

At December 31, 2016, the total compensation cost for stock options not yet recognized was approximately $407,520 and will be expensed over the next three
years.

Warrants to Purchase Common Stock

As described in Note 5. Warrant Liability, during November 2016, the Company entered into amendments with the holders of the price protected warrants
issued  in  the  June  2013  registered  public  offering  eliminating  the  “down  round”  provision  and  permitting  those  warrants  to  be  exercised  on  a  “cashless
exercise” basis. Of the 303,694 shares of common stock that remained issuable on the date of the amendments upon the exercise of such warrants, warrants to
purchase a total of 42,444 shares were exercised on a cashless basis on November 9, 2016. The fair value of the warrant liability of $892,860 related to the
remaining 261,250 warrants outstanding after the amendment and exercises was reclassified to equity as the amended terms of the warrants qualified them to
be accounted for as equity instruments.

On December 16, 2016, 1,670,000 shares of our common stock and warrants to purchase 2,087,500 shares of the Company’s common stock at a combined
offering  price  of  $3.16  were  issued  in  a  registered  public  offering.  In  addition,  the  underwriters  partially  exercised  the  over-allotment  to  purchase  an
additional 282,505 warrants. Commencing on the date of issuance, holders of the warrants may exercise their right to acquire the common stock and pay an
exercise price of $3.95 per share, prior to five years from the date of issuance, after which date any unexercised warrants will expire and have no further
value. The warrants are traded on the Nasdaq Capital Market under the symbol “SNGXW”.

In connection with the registered public offering, a warrant to purchase 33,400 shares of the Company’s common stock was issued to the representative of the
underwriters of the offering. The warrant is exercisable at $3.95 per share of common stock underlying the warrant for a four-year period commencing one
year from the effective date of the offering.

F-20

 
 
 
   
   
 
 
     
 
     
 
     
 
     
 
 
 
   
 
   
 
 
 
 
 
 
 
 
Warrant activity for the years ended December 31, 2016 and 2015 was as follows:

Balance at December 31, 2014

Exercised
Expired

Balance at December 31, 2015

Granted
Exercised

Balance at December 31, 2016

The weighted-average remaining life, by grant date, for outstanding warrants at December 31, 2016 was:

  Warrants

Weighted
Average
Warrant
Exercise Price  
11.50 
6.40 
55.90 
7.40 
3.95 
0.80 
4.13 

726,950    $
(174,643)    
(59,693)    
492,614    $
2,403,405     
(42,444)    
2,853,575    $

Grant
Date
11/15/2012
12/20/2012
12/20/2012
6/25/2013
12/5/2013
12/24/2014
12/16/2016

Weighted
Average
Remaining
Contractual
Life in Years    

Outstanding
Warrants

Exercisable
Warrants

0.87     
0.97     
0.97     
1.48     
1.93     
2.98     
4.96     
4.45     

5,000     
44,488     
28,000     
261,250     
500     
110,932     
2,403,405     
2,853,575     

5,000 
44,488 
28,000 
261,250 
500 
110,932 
2,370,005 
2,820,175 

6.80     
5.30     
5.80     
0.80     
20.50     
14.80     
3.95     

  Exercise Price    
  $

  $

Note 10. Concentrations

Total

At  December  31,  2016  and  2015,  the  Company  had  deposits  in  major  financial  institutions  that  exceeded  the  amount  under  protection  by  the  Securities
Investor Protection Corporation (“SIPC”). Currently, the Company is covered up to $1,000,000 by the SIPC and at times maintains cash balances in excess of
the SIPC coverage.

Note 11. Commitments and Contingencies

The  Company  has  commitments  of  approximately  $500,000  at  December  31,  2016  for  several  licensing  agreements  with  consultants  and  universities.
Additionally,  the  Company  has  collaboration  and  license  agreements,  which  upon  clinical  or  commercialization  success,  may  require  the  payment  of
milestones of up to $7.9 million and/or royalties up to 6% of net sales of covered products, if and when achieved. However, there can be no assurance that
clinical or commercialization success will occur. As of December 31, 2016, no milestones or royalty payments have been paid or accrued.

In  December  2014,  the  Company  entered  into  a  lease  agreement  through  May  31,  2018  for  existing  and  expanded  office  space.  The  rent  for  the  first  12
months  was  approximately  $12,300  per  month,  or  approximately  $20.85  per  square  foot.  This  rent  increased  to  approximately  $12,375  per  month,  or
approximately $20.95 per square foot, for the next 12 months and will increase to approximately $12,460 per month, or approximately $21.13 per square foot
for the remainder of the lease. Rent expense was $148,336 and $142,935 for 2016 and 2015, respectively.

F-21

 
 
 
 
   
   
   
   
   
   
   
   
 
 
   
 
   
   
   
   
   
 
   
     
 
 
 
 
 
 
 
 
On September 3, 2014, the Company entered into an asset purchase agreement with Hy Biopharma, Inc. (“Hy Biopharma”) pursuant to which the Company
acquired  certain  intangible  assets,  properties  and  rights  of  Hy  Biopharma  related  to  the  development  of  Hy  BioPharma’s  synthetic  hypericin  product.  As
consideration  for  the  assets  acquired,  the  Company  paid  $275,000  in  cash  and  issued  184,912  shares  of  common  stock  with  a  fair  value  based  on  the
Company’s stock price on the date of grant of $3,750,000. These amounts were charged to research and development expense during the third quarter of 2014
as  the  assets  will  be  used  in  the  Company’s  research  and  development  activities  and  do  not  have  alternative  future  use  pursuant  to  generally  accepted
accounting  principles  in  the  United  States.  Provided  all  future  success-oriented  milestones  are  attained,  the  Company  will  be  required  to  make  additional
payments of up to $10.0 million, if and when achieved. Payments will be payable in restricted securities of the Company provided they do not exceed 19.9%
ownership of the Company’s outstanding stock. As of December 31, 2016, no milestone or royalty payments have been paid or accrued.

In February 2007, the Company’s Board of Directors authorized the issuance of 5,000 shares of the Company’s common stock to Dr. Schaber immediately
prior to the completion of a transaction, or series or a combination of related transactions, negotiated by its Board of Directors whereby, directly or indirectly,
a majority of its capital stock or a majority of its assets are transferred from the Company and/or its stockholders to a third party. Dr. Schaber’s amended
employment agreement includes the Company’s obligation to issue such shares if such event occurs.

As a result of the above agreements, the Company has future contractual obligations over the next five years as follows:

Year
2017
2018
2019
2020
2021
Total

F-22

Research and
Development    

Property and
Other Leases    

Total

    $

    $

100,000    $
100,000     
100,000     
100,000     
100,000     
500,000    $

151,000    $
52,000     
-     
-     
-     
203,000    $

251,000 
152,000 
100,000 
100,000 
100,000 
703,000 

 
 
 
 
 
   
 
 
 
     
 
     
 
     
 
     
 
 
 
 
Note 12. Operating Segments

The  Company  maintains  two  active  operating  segments:  BioTherapeutics  and  Vaccines/BioDefense.  Each  segment  includes  an  element  of  overhead  costs
specifically associated with its operations, with its corporate shared services group responsible for support functions generic to both operating segments.

Revenues

Vaccines/BioDefense
BioTherapeutics

Total

Income (Loss) from Operations

Vaccines/BioDefense
BioTherapeutics
Corporate
Total

Amortization and Depreciation Expense

Vaccines/BioDefense
BioTherapeutics
Corporate
Total

Other Income (Expense), Net

Corporate

Share-Based Compensation

Vaccines/BioDefense
BioTherapeutics
Corporate
Total

Identifiable Assets

Vaccines/BioDefense
BioTherapeutics
Corporate
Total

F-23

For the Years Ended 
December 31,

2016

2015

10,448,794    $
-     
10,448,794    $

8,754,418 
13,972 
8,768,390 

1,563,884    $
(3,399,933)    
(3,873,533)    
(5,709,582)   $

1,263,709 
(4,487,988)
(3,885,997)
(7,110,276)

40,186    $
41,395     
8,347     
89,928    $

39,925 
199,661 
7,872 
247,458 

  $

  $

  $

  $

  $

  $

  $

1,934,056    $

(1,209,887)

  $

  $

99,410    $
131,163     
344,404     
574,977    $

111,960 
148,244 
394,277 
654,481 

As of December 31,  
2015
2016

  $

  $

1,297,986    $
49,422     
8,919,698     
10,267,105    $

2,123,676 
76,183 
5,187,263 
7,387,122 

 
 
 
 
 
 
 
 
 
   
 
   
     
 
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
   
 
 
   
 
 
   
     
 
 
   
      
  
   
      
  
   
   
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Shareholders of
Soligenix, Inc.

We have audited the accompanying consolidated balance sheets of Soligenix, Inc. and Subsidiaries (the “Company”) as of December 31, 2016 and 2015, and
the related consolidated statements of operations, shareholders’ equity (deficiency), and cash flows for each of the years then ended. The financial statements
are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not
required  to  have,  nor  were  we  engaged  to  perform,  an  audit  of  its  internal  control  over  financial  reporting.  Our  audits  included  consideration  of  internal
control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, 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.  An  audit  includes
examining,  on  a  test  basis,  evidence  supporting  the  amounts  and  disclosures  in  the  financial  statements.  An  audit  also  includes  assessing  the  accounting
principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits
provide a reasonable basis for our opinion.

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  consolidated  financial  position  of  Soligenix,  Inc.  and
Subsidiaries as of December 31, 2016 and 2015, and the consolidated results of their operations and their cash flows for each of the years then ended, in
conformity with accounting principles generally accepted in the United States of America.

/s/ EisnerAmper LLP

Philadelphia, PA
March 27, 2017

F-24

 
 
 
 
 
 
 
 
 
 
 
The following represents a list of Soligenix, Inc.’s subsidiaries:

SUBSIDIARIES OF SOLIGENIX, INC.

EXHIBIT 21.1

Name
Enteron Pharmaceuticals, Inc.
Orasomal Technologies Inc.
DOR BioDefense Corp.
Soligenix BioPharma Canada Incorporated
Soligenix UK Limited

  Ownership  

State of
Incorporation
Delaware
Delaware
Delaware
Canada

100.00% 
75.30% 
100.00% 
100.00% 
100.00%  United Kingdom

 
 
 
 
   
   
   
   
   
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements of Soligenix, Inc. on Form S-8 (Nos. 333-130801, 333-196941 and 333-208515)
of our report dated March 27, 2017, on our audits of the consolidated financial statements as of December 31, 2016 and 2015 and for each of the years then
ended, which report is included in this Annual Report on Form 10-K to be filed on or about March 27, 2017.

EXHIBIT 23.1

/s/ EisnerAmper LLP

Philadelphia, Pennsylvania
March 27, 2017

 
 
 
 
 
EXHIBIT 31.1

CERTIFICATION PURSUANT TO RULE 13a-14(a)/15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934

I, Christopher J. Schaber, Ph.D., certify that:

1.  

I have reviewed this Form 10-K of the Soligenix, Inc. for the fiscal year ended December 31, 2016;

2.   Based on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the  period  covered  by  this
report;

3.   Based on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.  

The  registrant’s  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

a.   Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

b.   Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for
external purposes in accordance with generally accepted accounting principles;

c.  

Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.   Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal  quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is  reasonably  likely  to
materially affect, the registrant’s internal control over financial reporting; and

5.  

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.   All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.   Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

March 27, 2017

/s/ Christopher J. Schaber
Christopher J. Schaber, Ph.D.
President and Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT 31.2

CERTIFICATION PURSUANT TO RULE 13a-14(a)/15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934

I, Karen Krumeich, certify that:

1.  

I have reviewed this Form 10-K of the Soligenix, Inc. for the fiscal year ended December 31, 2016;

2.   Based on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the  period  covered  by  this
report;

3.   Based on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.  

The  registrant’s  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

a.   Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

b.   Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for
external purposes in accordance with generally accepted accounting principles;

c.  

Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.   Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal  quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is  reasonably  likely  to
materially affect, the registrant’s internal control over financial reporting; and

5.  

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.   All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.   Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

March 27, 2017

/s/ Karen Krumeich
Karen Krumeich
Senior Vice President and Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.1

In connection with this Form 10-K of Soligenix, Inc. (the “Company”) for the fiscal year ended December 31, 2016, as filed with the Securities and Exchange
Commission on the date hereof (the “Report”), the undersigned hereby certifies, pursuant to 18 U.S.C. Section 1350, that:

1.  

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2.  

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

March 27, 2017

/s/ Christopher J. Schaber
Christopher J. Schaber, Ph.D.
President and Chief Executive Officer

 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.2

In connection with this Form 10-K of Soligenix, Inc. (the “Company”) for the fiscal year ended December 31, 2016, as filed with the Securities and Exchange
Commission on the date hereof (the “Report”), the undersigned hereby certifies, pursuant to 18 U.S.C. Section 1350, that:

1.  

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2.  

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

March 27, 2017

/s/ Karen Krumeich
Karen Krumeich
Senior Vice President and Chief Financial Officer