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Soligenix, Inc.

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FY2017 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, 2017

☐ 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 B-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

Name of Each Exchange on Which Registered

Common Stock, par value $.001 per share
Common Stock Purchase Warrants

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 R

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 R

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 R 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 R 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. R

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
Non-accelerated filer

☐
☐ (Do not check if a smaller reporting company)

Accelerated filer
Smaller reporting company
Emerging growth company

☐
☒
☐

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

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

The aggregate market value of the common stock held by non-affiliates of the registrant was approximately $11,541,350 (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 Nasdaq Capital Market on June 30, 2017.

As of March 9, 2018, 8,740,723 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, 2017

Table of Contents

Description
Part I

Part II

  Business
  Risk Factors
  Unresolved Staff Comments
  Properties
  Legal Proceedings

  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

Item

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

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

10.
11.
12.
13.
14.

  Exhibits and Financial Statement Schedules

15.
Signatures
Consolidated Financial Statements

Page

1
24
42
42
42

43
43
44
50
50
50
51

52
58
61
63
64

65
69
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 therapeutic candidate for antibiotic resistant and emerging infectious disease. 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;

● Continue  site  initiation  and  enrollment  of  the  pivotal  Phase  3  trial  of  SGX942  for  the  treatment  of  oral  mucositis  in  head  and  neck  cancer

patients;

● Continue development of RiVax® in combination with our ThermoVax® technology, to develop a new heat stable vaccine 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 B-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 December 2015, with an interim analysis
anticipated in the second half of 2018 and final results expected in the first half
of 2019

Phase 2 trial completed; demonstrated significant response compared to
placebo with positive long-term (12 month) safety also reported; Phase 3
clinical trial initiated July 2017, with interim analysis anticipated in the first
half of 2019 and final results expected in the second half of 2019

Phase 1/2 clinical trial completed; efficacy data, pharmacokinetic
(PK)/pharmacodynamic (PD) profile and safety profile demonstrated;
Phase 3 clinical trial planned for the second half of 2018, contingent upon
additional funding and/or partnership

SGX201**

Acute Radiation Enteritis

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

Vaccine Thermostability Platform**

Soligenix Product
Candidate

ThermoVax®

Indication

Thermostability of aluminum
adjuvanted vaccines

Stage of Development

Pre-clinical

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioDefense Products**

Soligenix Product
Candidate

RiVax®

Indication

Vaccine against
Ricin Toxin Poisoning

Stage of Development

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

OrbeShield®

Therapeutic against GI ARS

SGX943

Therapeutic Emerging Infectious Disease

Pre-clinical

Pre-clinical

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

BioTherapeutics Overview

SGX301 – for Treating Cutaneous T-Cell Lymphoma

SGX301 is a novel, first-in-class, 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  synthetic  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 synthetic 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 SGX301 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 U.S. Food and Drug Administration (“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”).

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We initiated our pivotal Phase 3 clinical study of SGX301 for the treatment of CTCL during December 2015. This trial, referred to as the “FLASH” study
(Fluorescent Light Activated Synthetic Hypericin), aims to evaluate the response to SGX301 as a skin directed therapy to treat early stage CTCL. We are
actively enrolling patients with approximately thirty CTCL centers across the United States (“U.S.”) participating in this pivotal trial. The Phase 3 protocol is
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. The majority of subjects enrolled to date have elected to continue into the third optional, open-label cycle of
the study. We continue to work closely with the Cutaneous Lymphoma Foundation, as well as the National Organization for Rare Disorders. Subjects will be
followed for an additional six months after their last evaluation visit. 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.

During September 2017, the National Cancer Institute (“NCI”), part of the National Institutes of Health (“NIH”) awarded us a Small Business Innovation
Research (“SBIR”) grant of approximately $1.5 million over two years to support the conduct of our pivotal, Phase 3, randomized, double-blind, placebo-
controlled study evaluating SGX301 (synthetic hypericin) as a treatment for CTCL.

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,  and  investors  are  urged  not  to  place  undue  reliance  on  this  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.

4

 
 
 
 
 
 
 
 
 
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. It has a novel mechanism of action in that it modulates the body’s reaction to
both injury and infection and is both 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.  Additionally,  due  to  selective  binding  to  p62,  dusquetide  may  have  potential  anti-tumor
action.

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 be well-tolerated in all dose groups when administered by IV over 7 days and was
consistent  with  safety  results  seen  in  pre-clinical  studies.  We  believe  that  market  opportunities  for  dusquetide  include,  but  are  not  limited  to,  oral  and
gastrointestinal  mucositis,  acute  Gram-positive  bacterial  infections  (e.g.,  methicillin  resistant  Staphylococcus  aureus  (MRSA)),  acute  Gram-negative
infections (e.g., 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. The U.S. Patent and Trademark Office has granted the patent titled “Novel Peptides and Analogs for Use in the Treatment
of  Oral  Mucositis”.  The  newly  issued  patent  claims  therapeutic  use  of  dusquetide  and  related  IDR  analogs,  and  adds  to  composition  of  matter  claims  for
dusquetide and related analogs that have been granted in the U.S. and worldwide.

5

 
 
 
 
 
 
 
 
 
 
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 was 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). The long-term follow-up results from the Phase 2 study are reviewed in “Dusquetide: Reduction in Oral Mucositis associated with Enduring Ancillary
Benefits in Tumor Resolution and Decreased Mortality in Head and Neck Cancer Patients” published online in Biotechnology Reports and available at the
following link: https://doi.org/10.1016/j.btre.2017.05.002. 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 
link:
nonclinical 
http://authors.elservier.com/sd/article/S01681656116315668.

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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.

We have received clearance from the FDA to advance the 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 had been working with leading oncology centers, a number of which participated in the Phase 2 study, to advance this Phase 3 clinical trial referred to as
the “DOM–INNATE” study (Dusquetide treatment in Oral Mucositis – by modulating INNATE immunity). Based on the positive and previously published
Phase  2  results  (Study  IDR-OM-01),  the  pivotal  Phase  3  clinical  trial  (Study  IDR-OM-02)  will  be  a  highly  powered,  double-blind,  randomized,  placebo-
controlled, multinational trial that will seek to enroll approximately 190 subjects with squamous cell carcinoma of the oral cavity and oropharynx who are
scheduled to receive a minimum total cumulative radiation dose of 55 Gy fractionated as 2.0-2.2 Gy per day with concomitant cisplatin chemotherapy given
as a dose of 80-100 mg/m2 every third week. Subjects will be randomized to receive either 1.5 mg/kg SGX942 or placebo given twice a week during and for
two  weeks  following  completion  of  chemoradiation  therapy  (“CRT”).  The  primary  endpoint  for  the  study  will  be  the  median  duration  of  severe  oral
mucositis, which will be assessed by oral examination at each treatment visit and then through six weeks following completion of CRT. Oral mucositis will be
evaluated using the WHO Grading system. Severe oral mucositis is defined as a WHO Grade of ≥3. Subjects will be followed for an additional 12 months
after the completion of treatment.

6

 
 
 
 
 
 
 
During July 2017, we initiated our pivotal Phase 3 study with a controlled roll-out of U.S. study sites, and will follow with the addition of European centers in
2018. We anticipate that approximately fifty U.S. and European oncology centers will be participating in this pivotal Phase 3 study.

During September 2017, the National Institute of Dental and Craniofacial Research (“NIDCR”), part of the NIH, awarded us a SBIR grant of approximately
$1.5  million  over  two  years  to  support  the  conduct  of  our  Phase  3,  multinational,  randomized,  double-blind,  placebo-controlled  study  evaluating  SGX942
(dusquetide) as a treatment for severe oral mucositis in patients with head and neck cancer receiving CRT.

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, and investors are urged not to place undue reliance on this 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. 

7

 
 
 
 
 
 
 
 
 
 
 
 
 
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, and investors are urged not to place undue reliance on this 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.

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 will pursue a pivotal Phase 3 clinical trial of SGX203 for the treatment of pediatric Crohn’s disease contingent upon additional
funding, such as through partnership funding support.

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  SBIR  grant  awarded  by  the  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.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
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.

9

 
 
 
 
 
 
 
 
 
 
 
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 (“UH 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.

During September 2017 we announced we will be participating in a NIAID Research Project (R01) grant awarded to UH Manoa for the development of a
trivalent  thermostabilized  Ebola  vaccine,  with  our  awarded  funding  of  approximately  $700,000  over  five  years.  Previous  collaborations  demonstrated  the
feasibility of developing a heat stable subunit Ebola vaccine. Under the terms of the subaward, we will continue to support vaccine formulation development
with our proprietary vaccine thermostabilization technology, ThermoVax®. Ultimately, the objective is to produce a thermostable trivalent filovirus vaccine
for protection against Ebola and related diseases, allowing worldwide distribution without the need for cold storage.

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).

10

 
 
 
 
 
 
 
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 ricin A chain subunit that is enzymatically inactive and lacks residual toxicity of the holotoxin. RiVax® has
demonstrated statistically significant (p < 0.0001) preclinical survival results, providing 100% protection against acute lethality in an 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 112:3782-3787), 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.  10:1697-1699).  We  have  adapted  the  original  manufacturing  process  for  the  immunogen  contained  in  RiVax®  for
thermostability and large scale manufacturing and recent studies have confirmed that the thermostabilized RiVax® formulation enhances the stability of the
RiVax® antigen, enabling storage for at least 1 year at temperatures up to 40°C (104 °F). The program will pursue approval via the FDA “Animal Rule” since
it is not possible to test the efficacy of the vaccine in a clinical study which would expose humans to ricin. Uniform, easily measured and species-neutral
immune correlates of protection that can be measured in humans and animals, and are indicative of animal survival to subsequent ricin challenge, are central
to  the  application  of  the  “Animal  Rule”.  Recent  work  has  identified  such  potential  correlates  of  immune  protection  in  animals  and  work  to  qualify  and
validate these approaches is continuing, with the goal of utilizing these assays in a planned Phase 1/2 clinical trial with the thermostable RiVax® formulation.
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.

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.

During June 2017 NIAID exercised an option for the evaluation of RiVax® to fund additional animal efficacy studies. The exercised option will provide us
with approximately $2.0 million in additional funding. Additionally, during August 2017 NIAID exercised an option to fund good manufacturing practices
compliant RiVax® bulk drug substance and finished drug product manufacturing, which is required for the conduct of future preclinical and clinical safety and
efficacy studies. The exercised option will provide us with approximately $2.5 million in additional non-dilutive funding, bringing the total amount awarded
to date under this contract to $21.2 million, of which $17.2 million is still available. If all contract options are exercised, the total award of up to $24.7 million
will  support  the  preclinical,  manufacturing  and  clinical  development  activities  necessary  to  advance  heat  stable  RiVax®  with  the  FDA.  In  addition  to  the
ongoing funding of up to $24.7 million for the development of RiVax®, biomarkers for RiVax® testing have been successfully identified, facilitating potential
approval under the FDA Animal Rule.

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  as  much  as  $200  million.
This potential procurement contract information is a forward-looking statement, and investors are urged not to place undue reliance on this 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.

11

 
 
 
 
 
 
 
 
 
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 of up to $350 million. When redeemed,
PRVs entitle the user to an accelerated review period of nine 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.

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.

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 contained 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 consisted 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 was completed
during  the  first  quarter  of  2017  along  with  the  expiration  of  the  base  period  of  the  BARDA  contract  for  the  development  of  OrbeShield®,  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.

12

 
 
 
 
 
 
 
 
 
 
 
 
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, and investors are urged not to place undue reliance on this 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.

SGX943 – for Treating Emerging and/or Antibiotic-Resistant Infectious Diseases

SGX943 is an IDR, containing the same active ingredient as SGX942. Dusquetide is a fully synthetic, 5-amino acid peptide with high aqueous solubility and
stability. Extensive in vivo preclinical studies have demonstrated enhanced clearance of bacterial infection with SGX943 administration. SGX943 has shown
efficacy against both Gram-negative and Gram-positive bacterial infections in preclinical models, independent of whether the bacteria is antibiotic-resistant or
antibiotic-sensitive.

The  innate  immune  system  is  responsible  for  rapid  and  non-specific  responses  to  combat  bacterial  infection.  Augmenting  these  responses  represents  an
alternative approach to treating bacterial infections. In animal models, IDRs are efficacious against both antibiotic-sensitive and antibiotic-resistant infections,
both Gram-positive and Gram-negative bacteria, and are active irrespective of whether the bacteria occupies a primarily extracellular or intracellular niche.
IDRs  are  also  effective  as  stand-alone  agents  or  in  conjunction  with  antibiotics.  An  IDR  for  the  treatment  of  serious  bacterial  infections  encompasses  a
number of clinical advantages including:

● Treatment when antibiotics are contraindicated, such as:

o

o

before the infectious organism and/or its antibiotic susceptibility is known; or

in at-risk populations prior to infection.

● An ability to be used as an additive, complementary treatment with antibiotics, thereby:

o

o

o

enhancing efficacy of sub-optimal antibiotic regimens (e.g., partially antibiotic-resistant infections);

enhancing clearance of infection, thereby minimizing the generation of antibiotic resistance (e.g., in treating melioidosis); and

reducing the required antibiotic dose, again potentially minimizing the generation of antibiotic resistance.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● An ability to modulate the deleterious consequences of inflammation in response to the infection, including the inflammation caused by antibiotic-

driven bacterial lysis; and

● Being unlikely to generate bacterial resistance since the IDR acts on the host, and not the pathogen.

Importantly,  systemic  inflammation  and  multi-organ  failure  is  the  ultimate  common  outcome  of  not  only  emerging  and/or  antibiotic-resistant  infectious
diseases, but also of most biothreat agents (e.g., Burkholderia pseudomallei), indicating that dusquetide would be applicable not only to antibiotic-resistant
infection, but also to biothreat agents, especially where the pathogen is not known and/or has been engineered for enhanced antibiotic resistance.

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.

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.

14

 
 
 
 
 
 
 
 
 
 
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.

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.

15

 
 
 
 
 
 
 
 
 
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.

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.

16

 
 
 
 
 
 
 
 
 
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 U.S. 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.

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.

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.,  which  is  now  known  as  Leadiant  Biosciences,  Inc.  (“Leadiant”).  The  amendment  requires  us  to
make  certain  approval  and  commercialization  milestone  payments  to  Leadiant  which  could  reach  up  to  $6  million.  In  addition,  we  have  agreed  to  pay
Leadiant: (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.

18

 
 
 
 
 
 
 
 
 
 
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.

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.

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. Three are targeted
therapies  (Targretin®-caps,  Ontak®  and  Adcetris®),  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 – two
in Phase 3 (an epidermal growth factor under development by Daewoong Pharmaceutical Co. Ltd. and a protease inhibitor under investigation at a Chinese
hospital),  five  in  Phase  2  (under  development  by  Cellceutix  Corporation,  Intrexon  Corporation,  Monopar  Therapeutics  LLC,  Galera  Therapeutics  Inc.,
Moberg Pharma, and Alder Biopharmaceuticals Inc.) and various natural products in small and/or open label studies (including sage, turmeric, honey and
olive oil). 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.

19

 
 
 
 
 
 
 
 
 
 
 
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.
Entocort (enteric-coated budesonide) is currently approved for the treatment of mild to moderate active Crohn’s disease involving the lower GI tract (ileum
and/or  the  ascending  colon)  in  patients  8  years  of  age  and  older  who  weigh  more  than  25  kilograms.  There  is  one  other  marketed  biologic,  Tysabri
(natalizumab), in a Phase 2 study for pediatric Crohn’s.

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.

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., Pluristem Therapeutics, 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,  LLC,  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.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 U.S. 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.  The  U.S.  Patent  Office  has  granted  the  patent  entitled  “Novel  Peptides  and  Analogs  for  Use  in  the
Treatment  of  Oral  Mucositis”.  The  newly  issued  patent  claims  therapeutic  use  of  dusquetide  and  related  IDR  analogs,  and  adds  to  composition  of  matter
claims for dusquetide and related analogs that have been granted in the U.S. and worldwide.

21

 
 
 
 
 
 
 
 
 
 
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.

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 U.S. 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.

22

 
 
 
 
 
 
 
 
 
 
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.

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.

23

 
 
 
 
 
 
 
 
 
 
 
 
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  $5.5  million  and  $4.3  million  in  the  years  ended  December  31,  2017  and  2016,  respectively,  on  research  and  development.  The
amounts we spent on research and development per product during the years ended December 31, 2017, and 2016 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, 2017, we had 18 full-time employees, 7 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.

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, 2017, had an accumulated deficit of approximately $157 million. We expect to
incur additional operating losses in the future and expect our cumulative losses to increase. As of December 31, 2017, we had approximately $7.8 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, 2019.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In September 2014, we entered into a contract with the National Institutes of Health (“NIH”) for the development of RiVax® to protect against exposure to
ricin toxin that would provide up to $24.7 million of funding in the aggregate over six years 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 addition, in 2017, we were awarded two separate grants from the NIH of approximately $1.5 million each to
support our  pivotal  Phase  3  trials  of  SGX301  for  the  treatment  of  CTCL  and  SGX942  for  the  treatment  of  oral  mucositis  in  head  and  neck  cancer.  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 $19.6 million in awarded contract and grant 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  31,  2017,  we  have  expended  approximately  $76.0  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  12  month
period  from  December  31,  2017  in  connection  with  the  development  of  our  therapeutic  and  vaccine  products,  licenses,  employment  agreements,  and
consulting agreements, of which approximately $5.2 million is expected to 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.

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;

25

 
 
 
 
 
 
 
 
 
 
 
 
 
● 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.

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;

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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 contracts and 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.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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  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.

28

 
 
 
 
 
 
 
 
 
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 and contract documents and other regulations. We can provide no assurance that we will receive or continue to receive
funding for grants and contracts 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.

29

 
 
 
 
 
 
 
 
 
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.

30

 
 
 
 
 
 
 
 
 
 
 
 
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.

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

33

 
 
 
 
 
 
 
 
 
 
 
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.

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.

34

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
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.

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.”

35

 
 
 
 
  
 
 
 
 
 
 
 
 
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.

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 15 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.

36

 
 
 
 
 
 
 
 
 
 
 
 
 
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,
2017, we sold New Jersey NOL carryforwards, resulting in the recognition of $416,810 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.

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.

37

 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

38

 
 
 
 
 
 
 
 
 
 
 
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;

● general market conditions.

Since January 1, 2017, the closing stock price (split adjusted) of our common stock has fluctuated between a high of $5.08 per share to a low of $1.74 per
share. On March 9, 2018 the last reported closing sales price of our common stock on The Nasdaq Capital Market was $2.04 per share. Since January 1, 2017,
the closing price of our common stock warrants has fluctuated between a high of $1.31 per warrant to a low of $0.21 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 us, 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,  the
holders of the warrants may exercise their right to acquire the common stock and pay $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 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, 2017, we had a number of agreements or obligations that may result in dilution to investors. These include:

● warrants  to  purchase  a  total  of  approximately  2,577,238  shares  of  our  common  stock  at  a  current  weighted  average  exercise  price  of

approximately $4.38; and

● options to purchase approximately 785,655 shares of our common stock at a current weighted average exercise price of approximately $7.15.

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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. 

40

 
 
 
 
  
 
 
 
  
 
 
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 approximately $10.2
million worth of our common stock remains issuable as of December 31, 2017. 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 December 31, 2017, we sold 310,000 shares to Lincoln Park and issued 7,618 additional shares to Lincoln Park as
additional commitment shares under the 2016 Purchase Agreement and received proceeds of $1,828,250. 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 15 months from
December 31, 2017, 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.

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 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  a  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 1933, 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.

41

 
 
 
 
 
 
 
 
 
 
Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

We currently lease approximately 6,200 square feet of office space at 29 Emmons Drive, Suite B-10 in Princeton, New Jersey pursuant to a lease that was
amended in October 2017 and expires in October 2020. This office space currently serves as our corporate headquarters. The rent for the first 12 months is
approximately $11,367 per month, or approximately $22.00 per square foot. The rent will increase to approximately $11,625 per month, or approximately
$22.50 per square foot, for the next 12 months and increase to approximately $11,883 per month, or approximately $23.00 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.

42

 
 
 
 
 
 
  
 
 
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, 2016:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ending December 31, 2017:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Price Range

High

Low

  $
  $
  $
  $

  $
  $
  $
  $

12.50    $
9.00    $
8.50    $
8.11    $

3.18    $
5.08    $
2.99    $
2.61    $

6.20 
6.20 
5.60 
2.05 

1.90 
2.00 
1.98 
1.74 

On March 9, 2018, the last reported price of our common stock quoted on the Nasdaq was $2.04 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, 2017, the high and low sales
price  per  warrant  as  reported  by  Nasdaq  were  $1.31  and  $0.21  respectively.  On  March  9,  2018,  the  last  reported  price  of  our  common  stock  warrants  on
Nasdaq was $0.63 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  9,  2018,  there  were  257  holders  of  record  of  our  common  stock.  As  of  such  date,  8,740,723  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.

43

 
 
 
 
 
 
 
 
   
 
 
    
  
   
      
  
 
 
 
 
 
 
 
 
 
 
 
 
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 therapeutic candidate for antibiotic resistant and emerging infectious disease. 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;

● Continue site  initiation  and  enrollment  of  the  pivotal  Phase  3  trial  of  SGX942  for  the  treatment  of  oral  mucositis  in  head  and  neck  cancer

patients;

● Continue development of RiVax® in combination with our ThermoVax® technology to develop a new heat stable vaccine 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.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 contained provisions that protected holders from a decline in the issue price of our common stock (or “down-round” provisions) and
contained 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 the year ended December 31, 2016, we entered into amendments with the holders of those warrants, and as a result the
warrants were 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 were accounted for as equity instruments.

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.

45

 
 
 
 
 
 
 
 
 
 
  
 
 
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 2017 and 2016 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

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act").  The
Tax  Act  significantly  revises  U.S.  corporate  income  taxation  by,  among  other  things,  lowering  the  U.S.  corporate  income  tax  rate  from  35.0  %  to  21.0%
effective  January  1,  2018.  The  Company  does  not  anticipate  any  impact  to  tax  expense  due  to  the  full  valuation  allowance  on  its  deferred  tax  assets  and
believes that the most significant impact on its consolidated financial statements will be reduction of approximately $14 million for the deferred tax assets
related to net operating losses and other assets.  Such reduction is fully offset by changes to the Company’s valuation allowance.

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  September  30,  2017  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  2017  and  2016.  Additionally,  the  Company  has  not
recorded an asset for unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2017 and December 31, 2016.

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.

46

 
 
 
 
 
 
 
 
 
 
 
 
 
Material Changes in Results of Operations

Year Ended December 31, 2017 Compared to 2016

For the year ended December 31, 2017, we had a net loss of $7,147,083 as compared to a net loss of $3,245,383 for the prior year, representing an increased
loss of $3,901,700 or 120%. Included in the net loss for December 31, 2016 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 in other income. The warrant liability for the unexercised warrants was reclassified
to equity in November 2016 as the price protection provision was eliminated through an amendment.

For  the  year  ended  December  31,  2017  and  2016,  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,  2017,  we  had
revenues of $5,432,472 as compared to $10,448,794 for the prior year, representing a decrease of $5,016,322 or 48%. The decrease in revenues was primarily
a result of the completion of the NIAID contract for OrbeShield® during the first quarter of 2017, along with the expiration of the base period of the BARDA
contract for the development of OrbeShield®, with BARDA electing not to extend the current contract beyond the base period. This was partially offset by an
increase in grant revenues awarded in September 2017 to support the development of SGX301for the treatment of CTCL and SGX942 for the treatment of
oral mucositis in head and neck cancer.

We  incurred  costs  related  to  contract  and  grant  revenues  in  the  year  ended  December  31,  2017  and  2016  of  $4,310,083  and  $8,433,671,  respectively,
representing a decrease of $4,123,588 or 49%. The decrease in costs was primarily the result of the decrease in revenues from the completion of the NIAID
and BARDA contracts for the development of OrbeShield®.

Our gross profit for the year ended December 31, 2017 was $1,122,389 or 21%, as compared to $2,015,123 or 19% for the prior year, representing a decrease
of $892,734 or 44%. The decrease in gross profit is consistent with our decrease in total revenues. The increase in gross profit percentage of 2% for the year
ended December 31, 2017 as compared to December 31, 2016, was primarily attributable to higher amounts of reimbursement in 2017 for certain contractor
and employee expenses from contracts and grants, as well as management and administrative fees from the two grants awarded in 2017 in support of our
pivotal Phase 3 trials of SGX301 and SGX942.

Research and development expenses increased by $1,211,166 or 28%, to $5,507,033 for the year ended December 31, 2017 as compared to $4,295,867 for the
prior year. The increase in research and development spending for the year ended December 31, 2017 was related to expenditures incurred in the preparation
and initiation of the Phase 3 clinical trial of SGX942 as well as the ongoing Phase 3 clinical trial of SGX301.

General and administrative expenses decreased $219,683 or 6%, to $3,209,155 for the year ended December 31, 2017, as compared to $3,428,838 for the
prior year. This decrease is primarily related to a decrease in professional fees.

Other income for the year ended December 31, 2017 was $29,906 as compared to $1,934,056 for the prior year, reflecting a decrease of $1,904,150 or 98%.
The decrease is primarily due to the change in the fair value of the warrant liability resulting in $1,541,241 of other income in 2016. In addition, $390,599
was 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,  for  the  year  ended  December  31,
2017, we sold New Jersey NOL carryforwards, resulting in the recognition of $416,810 of income tax benefit as compared to $530,143 for the year ended
December 31, 2016. As of December 31, 2017, payment of the $416,810 from the sale of the New Jersey NOL carryforward was outstanding. Accordingly,
we  recorded  this  amount  as  a  current  income  tax  receivable,  and  subsequently  received  payment  in  January  2018.  There  can  be  no  assurance  as  to  the
continuation or magnitude of this program in future years.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
Business Segments

We maintain two active business segments for the years ended December 31, 2017 and 2016: Vaccines/BioDefense and BioTherapeutics.

Revenues for the Vaccines/BioDefense business segment for the year ended December 31, 2017 were $4,749,294 as compared to $10,448,794 for the year
ended December 31, 2016, representing a decrease of $5,699,500 or 55%. The decrease in revenues was a result of the completion of the NIAID contract
during the first quarter of 2017, along with the expiration of the base period BARDA contract for the development of OrbeShield®, with BARDA electing not
to  extend  the  current  contract  beyond  the  base  period.  Revenues  for  the  BioTherapeutics  business  segment  for  the  year  ended  December  31,  2017  were
$683,178 as compared to $0 for the year ended December 31, 2016, due to the two grants awarded in 2017 in support of our pivotal Phase 3 trials of SGX301
and SGX942.

Income from operations for the Vaccines/BioDefense business segment for the year ended December 31, 2017 was $232,166 as compared to $1,563,884 for
the year ended December 31, 2016. 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, 2017 was $4,181,811 as compared to $3,399,933 for the year ended
December 31, 2016, representing an increase of $781,878 or 23%. This increased loss is due primarily to expenses incurred in the preparation and initiation of
the pivotal Phase 3 clinical trial of SGX942 as well as the ongoing Phase 3 clinical trial of SGX301.

Amortization and depreciation expense for the Vaccines/BioDefense business segment for the year ended December 31, 2017 was $33,183 as compared to
$40,186  for  the  year  ended  December  31,  2016.  Amortization  and  depreciation  expense  for  the  BioTherapeutics  business  segment  for  the  year  ended
December 31, 2017 was $30,614 as compared to $41,395 for the year ended December 31, 2016. The decrease in amortization and depreciation expense was
the result of patents becoming fully amortized during the year ended December 31, 2017.

Financial Condition and Liquidity

Cash and Working Capital

As of December 31, 2017, we had cash and cash equivalents of $7,809,487 as compared to $8,772,567 as of December 31, 2016, representing a decrease of
$963,080 or 11%. As of December 31, 2017, we had working capital of $6,185,863 as compared to working capital of $7,243,918, representing a decrease of
$1,058,055 or 15%. The decrease in cash and cash equivalents and working capital is primarily related to expenditures to support the pivotal Phase 3 clinical
trial  of  SGX301  for  the  treatment  of  CTCL  and  expenditures  incurred  in  the  preparation  and  initiation  of  the  Phase  3  clinical  trial  of  SGX942  for  the
treatment of oral mucositis in head and neck cancer.

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 Capital, LLC, 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 from
issuance of the financial statements.

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

● We have up to $19.6 million in active government contract and grant funding still available to support our associated research programs through
2018 and beyond, provided the federal agencies exercise all options and do not elect to terminate the contracts or grants for convenience. We
plan to submit additional contract and grant applications for further support of our programs with various funding agencies;

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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;

● We will pursue NOL sales in the state of New Jersey pursuant to its Technology Business Tax Certificate Transfer Program. Based on the receipt
in 2018 of $416,810 in proceeds from the sale of NJ NOL in 2017, we expect to participate in the program during 2018 and beyond as long as
the program is available;

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

transactions;

● We have $10.2 million available from an equity facility expiring in March 2019; and

● We  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 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 $6.9 million relates to the BioTherapeutics business and $3.8 million relates to the Vaccines/BioDefense business. We anticipate
contract  reimbursements  in  the  next  12  months  of  approximately  $5.2  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, 2017 and 2016:

Research & Development Expenses

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

Total

Reimbursed under Government Contracts and Grants

OrbeShield®
RiVax® & ThermoVax® Vaccines
SGX942
SGX301
Total

Grand Total

Contractual Obligations

2017

2016

-    $
607,717     
2,774,797     
138     
1,661,330     
463,051     
5,507,033    $

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

129,376    $
3,735,998     
238,358     
206,351     
4,310,083    $
9,817,116    $

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

  $

  $

  $

  $
  $

We have commitments of approximately $500,000 at December 31, 2017 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. As of December 31, 2017, we have accrued for approximately $197,000 in milestone payments.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
   
 
 
    
  
   
   
   
   
   
 
   
      
  
   
      
  
   
   
   
 
 
 
 
 
We currently lease approximately 6,200 square feet of office space at 29 Emmons Drive, Suite B-10 in Princeton, New Jersey pursuant to a lease that was
amended in October 2017 and expires in October 2020. This office space currently serves as our corporate headquarters. The rent for the first 12 months is
approximately $11,367 per month, or approximately $22.00 per square foot. The rent will increase to approximately $11,625 per month, or approximately
$22.50 per square foot, for the next 12 months and increase to approximately $11,883 per month, or approximately $23.00 per square foot for the remainder
of the lease. Our office space is sufficient to satisfy our current needs.

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 upon 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 of the Company not to exceed 19.9% ownership of our outstanding stock. As of December 31, 2017, no milestone payments have been
made or accrued.

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
2018
2019
2020
2021
2022
Total

Research and
Development    

Property and
Other Leases    

Total

  $

  $

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

139,765    $
148,561     
127,377     
5,696     
-     
421,399    $

239,765 
248,561 
227,377 
105,696 
100,000 
921,399 

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.

50

 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
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.

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,  2017.  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, 2017, 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.

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 9, 2018:

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
51
65
62
59
72
67
46
64
66

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 28 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 has served 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. In June 2017, Mr. Brownlie began serving on the Board of Directors of Celldex Therapeutics,
Inc.,  a  publicly  traded  biotechnology  company  that  is  developing  targeted  therapeutics  to  address  devastating  diseases.  He  also  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.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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., and Fennec Pharmaceuticals, Inc. 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.  (now  known  as  Leadiant  Biosciences,
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  Rigel  Pharmaceuticals,  Inc.  and  Cytori  Therapeutics,  Inc.  He  also  currently  serves  on  the  Board  of  Trustees  of  the  Keck  Graduate
Institute  of  Applied  Life  Sciences.  Mr.  Lapointe  has  previously  served  on  the  Board  of  Directors  of  ImmunoCellular  Therapeutics  Ltd.,  Raptor
Pharmaceuticals,  Inc.,  SciClone  Pharmaceuticals,  Inc.,  the  Pharmaceuticals  Research  and  Manufacturers  of  America  (PhRMA)  and  Questcor
Pharmaceuticals,  Inc.  He  previously  served  in  varying  roles  for  Sigma-Tau  Pharmaceuticals,  Inc.  (now  known  as  Leadiant  Biosciences,  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.

53

 
 
 
 
 
 
Jerome B. Zeldis, MD, PhD has been a director since June 2011. Dr. Zeldis is currently Chief Medical Officer and President of Clinical Research, Drug
Safety  and  Regulatory  of  Sorrento  Therapeutics,  Inc.  He  is  also  Chief  Medical  Officer  and  Principal  at  Celularity,  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 Metastat, Inc., PTC Therapeutics Inc., BioSig Technologies, Inc., the Castleman’s Disease Organization and Alliqua, Inc. He has
previously served on the boards of the NJ Chapter of the Arthritis Foundation and PTC Therapeutics, 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.

54

 
 
 
 
 
 
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.

55

 
 
 
 
 
 
 
 
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, 2017, 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.

56

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
  
 
 
 
 
 
 
 
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.

57

 
 
 
 
 
 
 
 
 
 
 
Item 11. Executive Compensation

Summary Compensation

The following table contains information concerning the compensation paid during each of the two years ended December 31, 2017 to our Chief Executive
Officer and each of the three other most highly compensated executive officers during 2017 (collectively, the “Named Executive Officers”).

Summary Compensation

Name
Christopher J. Schaber1  

Oreola Donini2

Karen Krumeich3

Richard C. Straube4

Position

CEO &
President

CSO &
Senior VP

CFO &
Senior VP

CMO &
Senior VP

Year

2017
2016

2017
2016

2017
2016

2017
2016

    $
    $

    $
    $

    $
    $

    $
    $

Salary

Bonus

Option
Awards

All Other
Compensation   

Total

443,668    $
434,969    $

106,480    $
121,792     

294,300    $
     $

44,529    $
41,511    $

888,977 
598,272 

220,000    $
202,400    $

44,933    $
35,880     

123,750    $
     $

4,627    $
4,657    $

393,310 
242.937 

226,440    $
120,250    $

44,835    $
23,976    $

123,750    $
74,000    $

15,184    $
7,849    $

410,209 
226,075 

323,060    $
316,725    $

56,213    $
68,413     

123,750    $
     $

29,560    $
27,919    $

532,583 
413,057 

1 Dr.  Schaber  deferred  the  payment  of  2017  bonus  of  $106,480  until  January  15,  2018.  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 Dr. Donini deferred the payment of her 2017 bonus of $44,933 until January 15, 2018. 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 Ms. Krumeich deferred the payment of her 2017 bonus of $44,835 until January 15, 2018. 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 Dr. Straube deferred the payment of his 2017 bonus of $56,213 until January 15, 2018. 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.

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.

58

 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
     
      
      
      
      
  
 
 
 
 
 
 
 
 
 
 
     
      
      
      
      
  
 
 
 
 
 
 
 
 
 
 
     
      
      
      
      
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 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. On December 7, 2017, the Compensation Committee approved an
increase in salary for Dr. Schaber to $452,541.

In July 2013, we entered into a one-year employment agreement with Oreola Donini, PhD, our Vice President Preclinical Research & Development. Pursuant
to the agreement, we have agreed to pay Dr. Donini $170,000 (CAD) per year and a targeted annual bonus of 20% of base salary. We also agreed to issue her
options  to  purchase  40,000  shares  of  our  common  stock  with  one-quarter  immediately  vesting  and  the  remainder  vesting  over  three  years.  Dr.  Donini’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. Donini’s employment agreement, we would pay Dr. Donini three months of severance, accrued bonuses
and vacation, and health insurance benefits. No unvested options vest beyond the termination date. In December 2014, Dr. Donini was named Chief Scientific
Officer  and  Senior  Vice  President.  On  December  10,  2015,  the  Compensation  Committee  approved  an  increase  in  salary  for  Dr.  Donini  to  $202,400.  On
December  14,  2016,  the  Compensation  Committee  approved  an  increase  in  salary  for  Dr.  Donini  to  $220,000.  On  December  7,  2017,  the  Compensation
Committee approved an increase in salary for Dr. Donini to $230,000.

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 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 December 7, 2017, the Compensation Committee approved an increase in salary for Dr. Straube to $329,521.

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. On December 7, 2017, the Compensation Committee approved an increase in salary for Ms. Krumeich to $230,969.

59

 
 
 
 
 
 
 
 
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, 2017, 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    

Number of Securities
Underlying Unexercised
Options
(#)

  Exercisable     Unexercisable     Options (#)

2,500     
4,500     
14,000     
11,000     
11,219     
13,000     
10,000     
10,000     
10,500     
21,875     
20,000     

4,000     
2,000     
3,000     
7,000     
20,000     
35,000     

10,000     
5,000     
5,254     
8,750     
8,750     

6,250     
8,750     
8,750     

-     
-     
-     
-     
-     
-     
-     
-     
3,500     
28,125     
60,000     

-     
-     
-     
1,746     
11,250     
26,250     

-     
-     
1,746     
11,250     
26,250     

3,750     
11,250     
26,250     

-    $
-    $
-    $
-    $
-    $
-    $
-    $
-    $
3,500    $
28,125    $
60,000    $

     $
     $
     $
1,746    $
11,250    $
26,250    $

-    $
-    $
1,746    $
11,250    $
26,250    $

3,750    $
11,250    $
26,250    $

Option
Exercise
Price
($)

54.00   
94.00   
12.00   
46.40   
6.40   
6.80   
20.10   
15.00   
11.30   
2.67   
2.01   

Option
Expiration  
Date
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  
  3/30/2027  
  12/6/2027  

15.60   
20.10   
15.00   
11.30   
2.67   
2.01   

  8/14/2023  
  12/4/2023  
  12/4/2024  
  12/30/2025  
  3/30/2027  
  12/6/2027  

20.10   
15.00   
11.30   
2.67   
2.01   

  1/06/2024  
  12/04/2024  
  12/30/2025  
  3/30/2027  
  12/6/2027  

7.40   
2.67   
2.01   

  6/15/2026  
  3/30/2027  
  12/6/2027  

Name

Christopher J. Schaber

Oreola Donini

Richard C. Straube

Karen Krumeich

Compensation of Directors

The following table contains information concerning the compensation of the non-employee directors during the fiscal year ended December 31, 2017.

Name

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

Fees Earned
Paid in Cash1    

Option
Awards2

  $
  $
  $
  $
  $

55,000    $
40,000    $
47,500    $
52,500    $
50,000    $

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 9, 2018, 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
ACT Capital Management, LLLP (1)
Knoll Capital Management, LP (2)
Christopher J. Schaber (3)
Keith L. Brownlie (4)
Marco M. Brughera (5)
Gregg A. Lapointe (6)
Robert J. Rubin (7)
Jerome B. Zeldis (8)
Richard Straube (9)
Oreola Donini (10)
Karen Krumeich (11)
All directors and executive officers as a group (9 persons)

Shares of
Common
 Stock
Beneficially
Owned

Percent
of Class

872,000     
870,000     
175,940     
25,899     
23,237     
29,529     
32,615     
26,982     
41,630     
35,630     
29,113     
420,575     

9.98%
9.95%
1.98%
* 
* 
* 
* 
* 
* 
* 
* 
4.62%

(1) On February 13, 2018, ACT Capital Management, LLLP, on behalf of itself and Amir L. Ecker and Carol G. Frankenfield, filed Amendment No. 1 to
Schedule 13G with the SEC (as amended, the “Schedule 13G”). The Schedule 13G states that Amir L. Ecker and Carol G. Frankenfield are the General
Partners of ACT Capital Management, LLLP and that investment decisions made on behalf of ACT Capital Management, LLLP are made primarily by
its General Partners. The Schedule 13G indicates that (a) ACT Capital Management, LLLP has sole voting and dispositive power with respect to 250,000
shares  and  shared  dispositive  power  with  respect  to  872,000  shares;  (b)  Amir  L.  Ecker  has  sole  voting  power  with  respect  to  472,000  shares,  shared
voting power with respect to 325,000  shares  and  shared  dispositive  power  with  respect  872,000  shares  and  (c) Carol G. Frankenfield has sole voting
power with respect to 25,000 shares, shared voting power with respect to 275,000 shares and shared dispositive power with respect 872,000 shares. The
address of the principal business office of ACT Capital Management, LLLP, Amir L. Ecker and Carol G. Frankenfield is 100 W. Lancaster Ave., Suite
110, Wayne, PA 19087.

 (2) On November 13, 2017, Knoll Capital Management, LP (“KCMLP”), on behalf of Fred Knoll and Gakasa Holdings, LLC (“Gakasa”) filed a Schedule
13G with the SEC (the “Schedule 13G”). The Schedule 13G states that KCMLP is the investment manager of Gakasa, and Fred Knoll is the President of
KCMLP.    The  Schedule  13G  indicates  that  KCMLP,  Fred  Knoll  and  Gakasa  have  shared  voting  and  dispositive  power  with  respect  to  the  870,000
shares.  The address of the principal business office of KCMLP, Fred Knoll and Gakasa is 5 East 44th Street, Suite 12, New York, NY 10017.

(3) Includes 25,095  shares  of  common  stock  owned  by  Dr.  Schaber,  options  to  purchase  130,594  shares  of  common  stock  exercisable  within  60  days  of
March 9, 2018 and warrants to purchase 20,251 shares of common stock exercisable within 60 days of March 9, 2018. The address of Dr. Schaber is c/o
Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New Jersey 08540

(4) Includes 5,000  shares  of  common  stock  and  options  to  purchase  20,899  shares  of  common  stock  exercisable  within  60  days  of  March  9,  2018.  The

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

(5) Includes 2,750 shares of common stock, options to purchase 22,150 shares of common stock exercisable within 60 days of March 9, 2018, and warrants
to purchase 2,500 shares of common stock exercisable within 60 days of March 9, 2018. The address of Dr. Brughera is c/o Soligenix, 29 Emmons Drive,
Suite B-10, Princeton, New Jersey 08540.

61

 
 
 
 
 
 
 
 
   
 
   
   
   
   
   
   
   
   
   
   
   
   
 
   
      
  
 
   
      
  
 
 
 
 
 
(6) Includes 7,379  shares  of  common  stock  and  options  to  purchase  22,150  shares  of  common  stock  exercisable  within  60  days  of  March  9,  2018.  The

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

(7) Includes 4,385 shares of common stock, options to purchase 24,274 shares of common stock exercisable within 60 days of March 9, 2018, and warrants
to purchase 3,956 shares of common stock exercisable within 60 days of March 9, 2018. The address of Dr. Rubin is c/o Soligenix, 29 Emmons Drive,
Suite B-10, Princeton, New Jersey 08540.

(8) Includes 6,917  shares  of  common  stock  and  options  to  purchase  20,065  shares  of  common  stock  exercisable  within  60  days  of  March  9,  2018.  The

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

(9) Includes 41,630 options to purchase shares of common stock exercisable within 60 days of March  xx, 2018. The address of Dr. Straube is c/o Soligenix,

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

(10) Includes options  to  purchase  35,630  shares  of  common  stock  owned  by  Dr.  Donini  exercisable  within  60  days  of  March  9,  2018.  The  address  of  Dr.

Donini is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New Jersey 08540.

(11) Includes 1,300 shares of common stock and options to purchase 27,813 shares of common stock owned by Ms. Krumeich exercisable within 60 days of

March 9, 2018. The address of Ms. Krumeich is c/o Soligenix, 29 Emmons Drive, Suite B-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 9, 2018 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 XX shares
of common stock outstanding as of March 9, 2018.

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. As of June 8, 2017, a maximum of
600,000  shares  of  our  common  stock  are  available  for  issuance  under  the  2015  Equity  Incentive  Plan.  The  following  table  provides  information,  as  of
December 31, 2017 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

785,655    $
-     
785,655    $

7.15     
-     
7.15     

13,969 
- 
13,969 

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.

62

 
 
 
 
 
 
 
   
   
 
   
   
   
  
 
 
 
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 registration rights agreement with certain stockholders, including ACT Capital Management, LLLP, and Knoll Capital Management, LP,
each of which beneficially owns 5% or more of the shares of our outstanding common stock. The agreement provides that the stockholders have the right to
require that we register its shares under the Securities Act of 1933 (the “Securities Act”) for sale to the public, subject to certain conditions. The stockholders
also have piggyback registration rights, which means that, if not already registered, 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  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.

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, 2017. 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.

63

 
 
 
 
 
 
 
 
 
 
 
Item 14. Principal Accountant Fees and Services

The following table highlights the aggregate fees billed during each of the two years ended December 31, 2017 by EisnerAmper LLP.

Audit fees
Tax fees
Other fees

Total

Other Fees

  $

2017

2016

194,975    $
9,660     
-     

237,563 
9,660 
- 

  $

204,635    $

247,223 

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.

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.

64

 
 
 
 
 
   
 
   
   
 
   
      
  
 
 
 
 
 
 
 
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, 2017 and 2016
Consolidated Statements of Operations for the Years Ended December 31, 2017 and 2016
Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2017 and 2016
Consolidated Statements of Cash Flows for the Years Ended December 31, 2017 and 2016
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

3.5

4.1

4.2

4.3

4.4

4.5

4.6

4.7

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).

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 14, 2017).

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).

Form of Warrant to be issued to Aegis Capital Corp. (incorporated by reference to Exhibit 4.1 included in our current report on Form 8-K filed on
October 31, 2017).

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

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).

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).

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). †

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).

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

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).

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).

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.29

10.30

10.31

10.32

10.33

10.34

10.35

10.36

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 the Company and SciClone Pharmaceuticals, Inc. (incorporated by reference
to Exhibit 10.1 of our current report on Form 8-K filed on September 12, 2016).

Form of Warrant to be issued to Aegis Capital Corp. (incorporated by reference to Exhibit 4.1 included in our current report on Form 8-K filed on
October 31, 2017).

At Market Issuance Sales Agreement dated August 11, 2017 between Soligenix, Inc. and FBR Capital Markets & Co. (incorporated by reference to
Exhibit 1.1 included in our Quarter Report on Form 10-Q for the fiscal quarter ended June 30, 2017).

Form of Public Offering Securities Purchase Agreement dated October 31, 2017 (incorporated by reference to Exhibit 10.1 included in our current
report on Form 8-K filed on October 31, 2017).

Form  of  Private  Placement  Securities  Purchase  Agreement  dated  October  31,  2017  (incorporated  by  reference  to  Exhibit  10.2  included  in  our
current report on Form 8-K filed on October 31, 2017).

Form of Registration Rights Agreement dated October 31, 2017 (incorporated by reference to Exhibit 10.3 included in our current report on Form 8-
K filed on October 31, 2017).

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.

68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

Date: March 15, 2018

SOLIGENIX, INC.

By:

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

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

Date

/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
/s/ Karen Krumeich

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

Director

Director

Director

Director

Director

  March 15, 2018

  March 15, 2018

March 15, 2018

  March 15, 2018

March 15, 2018

  March 15, 2018

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

  March 15, 2018

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOLIGENIX, INC. AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Consolidated Balance Sheets as of December 31, 2017 and 2016

Consolidated Statements of Operations for the Years Ended December 31, 2017 and 2016

Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2017 and 2016

Consolidated Statements of Cash Flows for the Years Ended December 31, 2017 and 2016

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
Income tax receivable

Total current assets
Security deposit
Office furniture and equipment, net
Intangible assets, net
Total assets

Liabilities and shareholders’ equity
Current liabilities:

Accounts payable
Accrued expenses
Accrued compensation

Total current liabilities
Commitments and contingencies
Shareholders’ equity:

Preferred stock: 350,000 shares authorized; none issued or outstanding
Common stock, $.001 par value; 25,000,000 and 10,000,000 shares authorized at December 31, 2017 and 2016,

respectively; 8,730,640 and 5,470,032 shares issued and outstanding in 2017 and 2016, respectively

Additional paid-in capital
Accumulated deficit
Total shareholders’ equity
Total liabilities and shareholders’ equity

  $

  $

  $

2017

2016

7,809,487    $
926,251     
263,254     
416,810     
9,415,802     
22,734     
37,163     
73,952     
9,549,651    $

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

1,753,614    $
1,143,306     
333,019     
3,229,939     

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

-     

- 

8,731     
163,581,026     
(157,270,045)    
6,319,712     
9,549,651    $

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

  $

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:

Change in fair value of warrant liability
Gain on settlement liability
Interest income, net of expense

Total other income
Net loss before income taxes
Income tax benefit
Net loss

Basic net loss per share

Diluted net loss per share

Basic weighted average common shares outstanding

Diluted weighted average common shares outstanding

2017

2016

  $

4,749,294    $
683,178     
5,432,472     
(4,310,083)    
1,122,389     

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

5,507,033     
3,209,155     
8,716,188     
(7,593,799)    

-     
-     
29,906     
29,906     
(7,563,893)    
416,810     
(7,147,083)   $
(1.16)   $
(1.16)   $
6,144,237     
6,144,237     

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 

  $
  $
  $

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
For the Years Ended December 31, 2017 and 2016

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

Issuance of common stock pursuant to Lincoln Park Equity

Line

Issuance of common stock pursuant to FBR At-the-Market

Sales Agreement

Costs associated with FBR At-the-Market Sales Agreement
Issuance of common stock from cashless exercise of warrants    
Issuance of common stock in concurrent public and private

offerings

Costs associated with concurrent public and private offerings
Issuance of common stock to vendors
Share-based compensation expense
Net loss
Balance, December 31, 2017

Common Stock

Shares

Par Value

Additional
Paid–In

Capital

    Accumulated    

Deficit

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

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

5,277,270     
(809,277)    

277,135     
-     
1,525     
352,942     

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

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     
-     

50,483     

50     

115,880     

450,000     
-     
200,125     

2,557,500     
-     
2,500     
-     
-     
8,730,640    $

-     

-     
-     
-     

450     
-     
200     

1,014,815     
(164,825)    
(200)    

2,558     
-     
3     
-     
-     

-     
-     
-     
-     
(7,147,083)    
8,731    $ 163,581,026    $ (157,270,045)   $

5,112,443     
(507,536)    
5,922     
489,787     
-     

Total

(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 

115,930 

1,015,265 
(164,825)
- 

5,115,001 
(507,536)
5,925 
489,787 
(7,147,083)
6,319,712 

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
Security deposit
Income tax receivable
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 pursuant to public and private offerings
Stock issuance costs associated with public and private offerings
Proceeds from issuance of common stock pursuant to FBR At-the-Market Sales Agreement
Costs associated with FBR At-the-Market Sales Agreement
Proceeds from issuance of common stock pursuant to the equity line
Stock issuance cost associated with equity line
Repayment of notes payable
Proceeds from issuance of common stock to SciClone

Net cash provided by financing activities

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

Supplemental disclosure of non cash financing activities:

Reclassification of warrant liability to additional paid-in capital

Supplemental information:

Cash paid for state income taxes

2017

2016

  $

(7,147,083)   $

(3,245,383)

68,563     
-     
489,787     
-     

89,928 
7,281 
574,977 
(390,599)

5,925     
-     

52,500 
(1,541,241)

280,526     
(128,823)    
(22,734)    
(416,810)    
382,711     
(22,629)    
636,516     
(6,510,567)    

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

(26,348)    
(26,348)    

(7,159)
(7,159)

5,115,001     
(507,536)    
1,015,265     
(164,825)    
115,930     
-     
-     
-     
5,573,835     

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

(963,080)    
8,772,567     
7,809,487    $

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

-    $

892,860 

5,077    $

5,030 

  $

  $

  $

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  fluorescent  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 therapeutic candidate for antibiotic resistant and emerging infectious disease.
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. The Company has advanced the development of OrbeShield® for
the treatment of GI ARS with funds received under its awarded government contracts with the Biomedical Advanced Research and Development Authority
(“BARDA”) and NIAID. The Company will continue to pursue additional government funding support.

The Company generates revenues under government grants primarily from the National Institutes of Health (“NIH”) and government contracts from BARDA
and NIAID. The Company is currently developing RiVax® under a NIH contract of up to $24.7 million over six years, and SGX301 and SGX942 under two
separate NIH grants of approximately $1.5 million each over two years. The NIAID contract for the development of OrbeShield® was completed during the
first  quarter  of  2017,  and  the  base  period  of  the  BARDA  contract  for  the  development  of  OrbeShield® expiring,  with  BARDA  electing  not  to  extend  the
current contract beyond the base period. The Company 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, 2017, the Company had an accumulated deficit of $157,270,045. During the year ended
December 31, 2017, the Company incurred a net loss of $7,147,083 and used $6,510,567 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  partnerships  and/or  financings.  Based  on  the  Company’s  approved
operating budget, current rate of cash outflows, cash on hand, proceeds from government contract and grant programs, proceeds available from the equity line
with Lincoln Park Capital Fund, 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
12 months from issuance of the financial statements.

F-6

 
 
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2017, the Company had cash and cash equivalents of $7,809,487 as compared to $8,772,567 as of December 31, 2016, representing a
decrease of $963,080 or 11%. As of December 31, 2017, the Company had working capital of $6,185,863 as compared to working capital of $7,243,918,
representing a decrease of $1,058,055 or 15%.The decrease in cash and working capital was primarily related to expenditures to support the pivotal Phase 3
clinical trial of SGX301 for the treatment of CTCL and expenditures incurred in preparation and initiation of the Phase 3 clinical trial of SGX942 for the
treatment of oral mucositis in head and neck cancer.

Management’s business strategy can be outlined as follows:

● Complete enrollment and report preliminary results in our pivotal Phase 3 clinical trial of SGX301 for the treatment of CTCL;

● Continue  site  initiation  and  enrollment  of  the  pivotal  Phase  3  trial  of  SGX942  for  the  treatment  of  oral  mucositis  in  head  and  neck  cancer

patients;

● Continue development of RiVax® in combination with our ThermoVax® technology to develop a  new heat stable vaccine 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.

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

● The  Company  has  up  to  $19.6  million  in  active  government  contract  and  grant  funding  still  available  to  support  our  associated  research
programs through 2018 and beyond, provided the federal agencies exercise all options and do not elect to terminate the contracts or grants for
convenience. The Company plan to submit additional contract and grant applications for further support of our 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

expect 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 in 2018 of $416,810 in proceeds from the sale of NJ NOL in 2017, the Company expects to participate
in the program during 2018 and beyond as long as the program is available;

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

consummate such transactions;

● The Company has $10.2 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 our operations, respond to competitive pressures, develop new products and services, and to support
new strategic partnerships. The Company is currently evaluating 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.

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, 2017 or 2016.

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, 2017 and 2016.

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, 2017 or 2016.

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, 2017. 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,  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 6, 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 that the warrants issued in connection
with  the  Company’s  June  2013  registered  public  offering  contained  provisions  that  protected  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  the  year  ended  December  31,  2016,  the  Company  entered  into  amendments  with  the  holders  of  those  warrants,  and  as  a  result  the  warrants  were
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 accounted for as equity instruments.

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, 2017, the Company issued 476,100 stock options at a weighted average exercise price of $2.24 per share. The fair value of
options  issued  during  the  years  ended  December  31,  2017  and  2016  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 90% - 93% for 2017 and 84% - 121% for 2016;

● forfeitures at a rate of 12%; and

● risk-free interest rates ranging from 1.60% to 2.02% and 0.96% to 1.70% for 2017 and 2016, respectively.

The fair value of each option grant made during 2017 and 2016 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,  2017  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  2017  and  2016.  Additionally,  the  Company  has  not
recorded an asset for unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2017 and 2016.

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,
2017

For the Year
Ended
December 31,
2016

  $

  $

(7,147,083)   $
-     
(7,147,083)   $

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

6,144,237     

3,481,460 

-     
6,144,237     
1.16)   ($
1.16)   ($

102,127 
3,583,387 
0.93)
1.34)

  ($
  ($

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
   
   
      
  
   
   
      
  
   
   
 
 
 
The following table summarizes potentially dilutive adjustments to the 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,
2017
2,577,238     
785,655     
3,362,893     

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

The  weighted  average  exercise  price  of  the  Company’s  stock  options  and  warrants  outstanding  at  December  31,  2017  were  $7.15  and  $4.38  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 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 its 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. The Company adopted this standard effective January
1, 2017, and elected not to change its accounting policy with respect to the estimation of forfeitures. As a result, there was no material impact to the financial
statements.

In July 2017, the FASB issued ASU No. 2017-11, (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of
the  Indefinite  Deferral  for  Mandatorily  Redeemable  Financial  Instruments  of  Certain  Nonpublic  Entities  and  Certain  Mandatorily  Redeemable
Noncontrolling  Interests  with  a  Scope  Exception.  The  new  standard  applies  to  issuers  of  financial  instruments  with  down-round  features.  A  down-round
provision is a term in an equity-linked financial instrument (i.e. a freestanding warrant contract or an equity conversion feature embedded within a host debt
or equity contract) that triggers a downward adjustment to the instrument’s strike price (or conversion price) if equity shares are issued at a lower price (or
equity-linked financial instruments are issued at a lower strike price) than the instrument’s then-current strike price. The purpose of the feature is typically to
protect  the  instrument’s  counterparty  from  future  issuances  of  equity  shares  at  a  more  favorable  price.  The  ASU  amends  (1)  the  classification  of  such
instruments as liabilities or equity by revising the certain guidance relative to evaluating if they must be accounted for as derivative instruments and (2) the
guidance on recognition and measurement of freestanding equity-classified instruments. For the Company, this ASU is effective January 1, 2019, with early
adoption permitted. The Company is evaluating the impact of the adoption of this update on its 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, 2017

Licenses
Patents
Total

December 31, 2016

Licenses
Patents
Total

Cost

Accumulated
Amortization    

Net Book
Value

  $

  $

  $

  $

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

388,282    $
1,893,185     
2,281,467    $

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

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

73,952 
- 
73,952 

101,190 
25,438 
126,628 

Amortization expense was $52,676 and $62,104 in 2017 and 2016, respectively.

Based on the balance of licenses and patents at December 31, 2017, future annual amortization expense is expected to be as follows:

Year
2018
2019

Amortization
Expense

 $
 $

37,300 
36,652 

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
Other

Total

Note 5. Notes Payable

For the Years Ended 
December 31,

2017

2016

  $

  $

1,011,666    $
131,640     
1,143,306    $

741,174 
64,944 
806,118 

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.  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 was recorded as interest expense for the year ended December 31, 2016. 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 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

  $

  $

303,694 
0.80 

93%
0.81%
0%

1.63 
3.65 

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).

F-14

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

Warrant liability

Note 7. Income Taxes

Reclassification
of warrant
liability to

equity in 2016    

December 31,
2015
2,434,101    $

  $

Decrease in
Fair Value

December 31,
2016

(892,860)   $

(1,541,241)   $

0 

The income tax benefit consisted of the following for the years ended December 31, 2017 and December 31, 2016:

Federal
State
Income tax benefit

2017

2016

  $

  $

-    $
(416,810)    
(416,810)   $

- 
(530,143)
(530,143)

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2017 and 2016 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

2017
21,286,000    $
7,878,000     
1,332,000     
1,289,000     
31,785,000     
(31,785,000)    
-    $

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

  $

  $

The Company had gross NOLs at December 31, 2017 of approximately $99,402,000 for federal tax purposes and approximately $5,766,000 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 $8,000,000 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, 2017 and 2016, 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 $416,810 and $530,143 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.

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, 2017 and 2016 were as follows:

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

Income tax benefit

F-15

2017

2016

(34.0)%   
(11.6)
5.7 
(13.9)
186.9 
(138.6)

(5.5)%   

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

 
 
 
 
   
   
 
 
 
 
  
   
 
   
 
 
  
   
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act").  The
Tax  Act  significantly  revises  U.S.  corporate  income  taxation  by,  among  other  things,  lowering  the  U.S.  corporate  income  tax  rate  from  35.0  %  to  21.0%
effective  January  1,  2018.  The  Company  does  not  anticipate  any  impact  to  tax  expense  due  to  the  full  valuation  allowance  on  its  deferred  tax  assets  and
believes that the most significant impact on its consolidated financial statements will be reduction of approximately $14 million for the deferred tax assets
related to net operating losses and other assets.  Such reduction is fully offset by changes to the Company’s valuation allowance.

In December 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin 118, which allows a measurement period, not to exceed one
year, to finalize the accounting for the income tax impacts of the Tax Act. Until the accounting for the income tax impacts of the Tax Act is complete, the
reported  amounts  are  based  on  reasonable  estimates,  are  disclosed  as  provisional  and  reflect  any  adjustments  in  subsequent  periods  as  they  refine  their
estimates or complete their accounting of such tax effects.

Note 8. Shareholders’ Equity

Preferred Stock

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, 2017:

● On January 3, 2017, the Company issued 2,500 shares to a vendor for partial consideration for services performed. The fair value of the fully

vested shares was $2.37 per share;

● On May 4, 2017, warrants to purchase a total of 250,000 shares were exercised on a cashless basis and as a result 200,125 shares of common

stock were issued;

● On May 24, 2017, the Company issued 10,096 shares of common stock pursuant to the equity line with Lincoln Park;

● In July 2017, the Company issued 40,387 shares of common stock pursuant to the equity line with Lincoln Park;

● Between August 14 and October 25, 2017, the Company issued FBR 450,000 shares of common stock pursuant to the ATM agreement.

● On  November  3,  2017,  the  Company  issued  1,575,500  shares  of  common  stock  at  a  purchase  price  of  $2.00  per  share  in  a  registered  direct

offering and 982,000 shares of common stock at a purchase price of $2.00 per share in a concurrent private placement.

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

● The Company issued 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.

F-16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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  the  Company  sold

352,942 shares of 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.

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, 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. As
of December 31, 2017, the Company had $10.2 million available under the equity facility.

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.

During the year ended December 31, 2017, the Company sold 50,000 shares of common stock and issued 483 commitment shares and received proceeds of
$115,930. The value of commitment shares on the date granted was $1,125, which was accounted for as a stock issuance cost.

F-17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FBR Agreement and Common Stock Offerings

On  August  11,  2017,  the  Company  entered  into  an  At  Market  Issuance  Sales  Agreement  with  FBR  Capital  Markets  &  Co.  (“FBR”)  to  sell  shares  of  the
Company’s common stock, with aggregate gross proceeds of up to $4,800,000, from time to time, through an “at-the-market” equity offering program under
which  FBR  acts  as  sales  agent.  Under  the  Sales  Agreement,  the  Company  set  the  parameters  for  the  sale  of  shares,  including  the  number  of  shares  to  be
issued, the time period during which sales were requested to be made, limitation on the number of shares that may be sold in any one trading day and any
minimum price below which sales may not be made. The Sales Agreement provided that FBR was entitled to compensation for its services in an amount
equal to 3% of the gross proceeds from the sale of shares sold under the Sales Agreement. The offering costs incurred to register the shares pursuant to the
Sales Agreement were $164,825. The Company had no obligation to sell any shares under the Sales Agreement, and could suspend solicitation and offers
under the Sales Agreement. The shares were issued pursuant to the Company’s shelf registration statement on Form S-3 and the Prospectus Supplement filed
August 11, 2017 with the U.S. Securities and Exchange Commission in connection with the offer and sale of the shares pursuant to the Sales Agreement.
There are no more shares that can be sold under the Prospectus Supplement filed on August 11, 2017 as a result of the Company’s registered direct offering
and private placement on November 3, 2017 (see below).

On  November  3,  2017,  the  Company  issued  1,575,500  shares  of  common  stock  at  a  purchase  price  of  $2.00  per  share  in  a  registered  direct  offering  and
982,000 shares of common stock at a purchase price of $2.00 per share in a concurrent private placement. In connection with the concurrent registered public
offering and the private placement, warrants to purchase 51,151 shares of the Company’s common stock were issued to representatives of the underwriters of
the offering. The warrants are exercisable at $2.50 per share of common stock underlying the warrants for a four-year period commencing six months from
the effective date of the offering. Gross proceeds to the Company from these offerings were approximately $5,115,000 before deducting placement agent fees
and other estimated offering expenses payable by the Company. The shares were issued pursuant to the Company’s registration statements filed with the U.S.
Securities and Exchange Commission on a prospectus supplement on October 31, 2017 and Form S-1 on November 20, 2017.

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”), which was approved in June 2015. As
of December 31, 2017, a maximum of 600,000 shares are available for grants under the 2015 Plan, and are 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.

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

1)

2)

3)

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

F-18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4)

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, 2017

Increase in shares available for grant
Options granted
Options forfeited

Shares available for grant at December 31, 2017

185,769 
300,000 
(476,100)
4,300 
13,969 

The total option activity for the 2005 Plan and the 2015 Plan for the years ended December 31, 2017 and 2016 was as follows:

Balance outstanding at December 31, 2015

Granted
Increase post reverse stock split
Exercised
Forfeited

Balance outstanding at December 31, 2016

Granted
Exercised
Forfeited

Balance outstanding at December 31, 2017

Weighted
Average
Options
Exercise Price  

Options

276,861    $
66,875     
1,851     
-     
(14,982)    
330,605    $
476,100     
-     
(21,050)    
785,655    $

21.30 
5.30 
17.07 
- 
48.52 
17.07 
2.24 
- 
51.62 
7.15 

As  of  December  31,  2017,  there  were  439,963  options  exercisable  with  a  weighted  average  exercise  price  of  $10.77  and  a  weighted  average  remaining
contractual term of 7.06 years. As of December 31, 2017, there were 785,655 options outstanding with a weighted average remaining term of 8.18 years.

The Company awarded 476,100 and 66,875 stock options during the years ended December 31, 2017 and 2016, respectively, which had a weighted average
grant  date  fair  value  per  share  of  $1.54  and  $3.90,  respectively.  The  weighted-average  exercise  price,  by  price  range,  for  outstanding  options  to  purchase
common stock at December 31, 2017 was:

Price Range
$2.01-$19.50
$20.00-$41.00
$46.40-$62.00

Total

Weighted Average
Remaining Contractual
Life in Years

8.60 
5.28 
2.44 
8.18 

F-19

Outstanding Options

Exercisable Options

705,274 
59,581 
20,800 
785,655 

359,582 
59,581 
20,800 
439,963 

 
 
 
 
 
   
   
   
   
   
 
 
 
 
   
 
   
     
 
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company’s share-based compensation expense for the years ended December 31, 2017 and 2016 was recognized as follows:

Research and development
General and administrative
Total

Share-based compensation

2017

2016

  $

  $

213,944    $
275,843     
489,787    $

230,573 
344,404 
574,977 

At December 31, 2017, the total compensation cost for stock options not yet recognized was approximately $512,766 and will be expensed over the next three
years.

Warrants to Purchase Common Stock

As described in Note 6. 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.

On  November  3,  2017,  1,575,500  shares  of  common  stock  were  issued  at  a  purchase  price  of  $2.00  per  share  and  982,000  shares  of  common  stock  were
issued at a purchase price of $2.00 per share in a concurrent private placement. In connection with the concurrent registered public offering and the private
placement, warrants to purchase 51,151 shares of the Company’s common stock were issued to the representatives of the underwriters of the offering. The
warrants are exercisable at $2.50 per share of common stock underlying the warrants for a four-year period commencing six months from the effective date of
the offering.

F-20

 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
Warrant activity for the years ended December 31, 2017 and 2016 was as follows:

  Warrants

Balance at December 31, 2015

Granted
Exercised

Balance at December 31, 2016

Granted
Exercised
Expired

Balance at December 31, 2017

The remaining life, by grant date, for outstanding warrants at December 31, 2017 was:

Weighted
Average
Exercise Price  
7.40 
3.95 
0.80 
4.13 
2.50 
0.80 
5.58 
4.38 

492,614    $
2,403,405     
(42,444)    
2,853,575    $
51,151     
(250,000)    
(77,488)    
2,577,238    $

Grant Date
6/25/2013
12/5/2013
12/24/2014
12/16/2016
11/3/2017

Note 10. Concentrations

Exercise Price

Remaining Contractual
Life in Years

0.80     
20.50     
14.80     
3.95     
2.50     

Total

    Outstanding Warrants     Exercisable Warrants  
11,250 
500 
110,932 
2,403,405 
- 
2,526,087 

11,250     
500     
110,932     
2,403,405     
51,151     
2,577,238     

0.48     
0.93     
1.98     
3.96     
4.83     
3.78     

At  December  31,  2017  and  2016,  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,  2017  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, 2017, the Company has accrued for approximately $197,000 in milestone payments.

The Company currently leases approximately 6,200 square feet of office space at 29 Emmons Drive, Suite B-10 in Princeton, New Jersey pursuant to a lease
that was amended in October 2017 and expires in October 2020. This office space currently serves as the Company’s corporate headquarters. The rent for the
first 12 months is approximately $11,367 per month, or approximately $22.00 per square foot. The rent will increase to approximately $11,625 per month, or
approximately $22.50 per square foot, for the next 12 months and increase to approximately $11,883 per month, or approximately $23.00 per square foot for
the remainder of the lease.

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, 2017, 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
2018
2019
2020
2021
2022
Total

  $

  $

Research and Development

Property and 
Other Leases

Total

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

  $

  $

F-22

139,765 
148,561 
127,377 
5,696 
- 
421,399 

  $

  $

239,765 
248,561 
227,377 
105,696 
100,000 
921,399 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 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,

2017

 2016

  $

  $

  $

  $

  $

  $

  $

  $

  $

  $

  $

4,749,294    $
683,178     
5,432,472    $

10,448,794 
- 
10,448,794 

232,166    $
(4,181,811)    
(3,644,154)    
(7,593,799)   $

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

33,183    $
30,614     
4,766     
68,563    $

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

29,906    $

1,934,056 

76,625    $
137,319     
275,843     
489,787    $

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

As of December 31,

2017

2016

906,416    $
116,344     
8,526,891     
9,549,651    $

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

 
 
 
 
 
 
 
 
   
 
   
     
 
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
   
 
 
   
 
 
   
     
 
 
   
 
     
 
 
   
      
  
   
   
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders of
Soligenix, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Soligenix, Inc. and Subsidiaries (the ‘‘Company’’) as of December 31, 2017 and 2016, and
the related consolidated statements of operations, shareholders’ equity, and cash flows for each of the years then ended and the related notes (collectively
referred to as the ‘‘financial statements’’). In our opinion, the financial statements present fairly, in all material respects, the consolidated financial position of
the Company as of December 31, 2017 and 2016, 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.

Basis for Opinion

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

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

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

/s/ EisnerAmper LLP

We have served as the Company’s auditor since 2010.

EISNERAMPER LLP
Iselin, New Jersey
March 15, 2018

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-3  (No.  333-217738)  and  Form  S-8  (Nos.  333-
130801, 333-196941 and 333-208515) of our report dated March 15, 2018, on our audits of the consolidated financial statements as of December 31, 2017
and 2016 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 15, 2018.

EXHIBIT 23.1

/s/ EisnerAmper LLP

EISNERAMPER LLP
Iselin, New Jersey
March 15, 2018

 
 
 
 
 
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, 2017;

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 15, 2018

/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, 2017;

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 15, 2018

/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, 2017, 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 15, 2018

/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, 2017, 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 15, 2018

/s/ Karen Krumeich
Karen Krumeich
Senior Vice President and Chief Financial Officer