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Soligenix, Inc.

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FY2019 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, 2019

☐ 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
Common Stock, par value $0.01 per share
Common Stock Purchase Warrants

Trading Symbol (s)
SNGX
SNGXW

  Name of each exchange on which registered

The Nasdaq Capital Market
The Nasdaq Capital Market

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

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

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No þ

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes þ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of
Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes þ No ☐

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

☐
☐

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 þ

The aggregate market value of the common stock held by non-affiliates of the registrant was approximately $9,584,222 (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 28, 2019.

On March 23, 2020 25,778,431 shares of the registrant’s common stock, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE: None.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOLIGENIX, INC.

ANNUAL REPORT ON FORM 10-K
For the Year Ended December 31, 2019

Item  

Cautionary Note Regarding Forward-Looking Statements

  Business
  Risk Factors
  Unresolved Staff Comments
  Properties
  Legal Proceedings

Table of Contents

Description

Part I

Part II

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

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

Part III

  Exhibits and Financial Statement Schedules

15.
Signatures
Consolidated Financial Statements

Part IV

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1B.
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3.

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9.
9A.
9B.

10.
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13.
14.

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F-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains forward-looking statements, within the meaning of the Private Securities Litigation Reform Act of 1995, that
reflect our current expectations about our future results, performance, prospects and opportunities. These forward-looking statements are not guarantees of
future performance and are subject to significant risks, uncertainties, assumptions and other factors, which are difficult to predict and may cause actual
results to differ materially from those expressed in, or implied by, any forward-looking statements. The forward-looking statements within this report 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.  Statements  that  are  not  historical  facts  are  based  on  our  current  expectations,  beliefs,
assumptions, estimates, forecasts and projections for our business and the industry and markets related to our business and are forward-looking statements.

Actual outcomes and results may differ materially from what is expressed in such forward-looking statements. Important factors which may affect these
actual outcomes and results include, without limitation:

· uncertainty as to whether our product candidates will be sufficiently safe and effective to support regulatory approvals;

· uncertainty inherent in developing vaccines, and manufacturing and conducting preclinical and clinical trials of vaccines;

· our ability to obtain future financing or funds when needed, either through the raising of capital, the incurrence of convertible or other indebtedness or

through strategic financing or commercialization partnerships;

· that  product  development  and  commercialization  efforts  will  be  reduced  or  discontinued  due  to  difficulties  or  delays  in  clinical  trials  or  a  lack  of

progress or positive results from research and development efforts;

· maintenance and progression of our business strategy;

· the possibility that our products under development may not gain market acceptance;

· our expectations about the potential market sizes and market participation potential for our product candidates may not be realized;

· our  expected  revenues  (including  sales,  milestone  payments  and  royalty  revenues)  from  our  product  candidates  and  any  related  commercial

agreements of ours may not be realized;

· the ability of our manufacturing partners to supply us or our commercial partners with clinical or commercial supplies of our products in a safe, timely
and regulatory compliant manner and the ability of such partners to timely address any regulatory issues that have arisen or may in the future arise;
and

· competition existing today or that may arise in the future, including the possibility that others may develop technologies or products superior to our

products;

· the effect that global pathogens could have on financial markets, materials sourcing, patients, governments and population (e.g. COVID-19); and

· other factors, including those “Risk Factors” set forth under Part I, Item 1A. “Risk Factors” in this Annual Report.

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 U.S. Securities and Exchange Commission (“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.

ii 

 
 
 
 
 
 
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:  Specialized  BioTherapeutics  (formerly  “BioTherapeutics”)  and  Public  Health  Solutions  (formerly
“Vaccines/BioDefense”).

Our Specialized 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  Public  Health  Solutions  business  segment  includes  active  development  programs  for  RiVax®,  our  ricin  toxin  vaccine  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.

An outline of our business strategy follows:

● Following  positive  primary  endpoint  topline  analysis  for  the  Phase  3  clinical  trial  of  SGX301,  continue  to  explore  partnership  and

commercialization while pursuing New Drug Application (“NDA”) filing;

● Following positive interim analysis, complete enrollment and report final results in our pivotal Phase 3 clinical trial of SGX942 for the treatment

of oral mucositis in head and neck cancer;

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

NIAID funding support;

● Continue  to  apply  for  and  secure  additional  government  funding  for  each  of  our  Specialized  BioTherapeutics  and  Public  Health  Solutions

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

Specialized BioTherapeutics Product Candidates*

SGX301

Cutaneous T-Cell Lymphoma

SGX942

Oral Mucositis in Head and Neck
Cancer

SGX203†

Pediatric Crohn’s disease

SGX201†

Acute Radiation Enteritis

  Phase  2  trial  completed;  demonstrated  significantly  higher  response
rate compared to placebo; Phase 3 completed; demonstrated statistical
significance  in  primary  endpoint  in  March  2020;  extended  treatment
and follow-up outcomes pending throughout 2020

  Phase  2  trial  completed;  demonstrated  significant  response  compared
to  placebo  with  positive  long-term  (12  month)  safety  also  reported;
Phase  3  clinical  trial  enrolled  first  patient  in  December  2017,  with
positive  interim  analysis  received  in  August  2019;  final  results
expected in the fourth quarter of 2020

  Phase  1/2  clinical  trial  completed;  efficacy  data,  pharmacokinetic
(PK)/pharmacodynamic  (PD)  profile  and  safety  profile  demonstrated;
Phase 3 clinical trial initiation contingent upon additional funding, such
as through partnership

  Phase  1/2  clinical  trial  completed;  safety  profile  and  preliminary
efficacy  demonstrated;  further  clinical  development  contingent  upon
additional funding, such as through partnership

ThermoVax®

RiVax®

SGX943

Public Health Solutions*†

Thermostability of vaccines for Ricin
toxin, Ebola, Marburg and SARS-
CoV-2 (COVID-19) viruses

Pre-clinical

Vaccine against
Ricin Toxin Poisoning

Phase 1a and 1b trials completed, safety and neutralizing antibodies
for protection demonstrated; Phase 1c trial initiated December 2019,
closed January 2020

Therapeutic against Emerging
Infectious Diseases

Pre-clinical

* Timelines subject to potential disruption due to COVID-19 outbreak.
† Contingent upon continued government contract/grant funding or other funding source.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Specialized 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 or UVB light can 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 United States (“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 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”).

In August  2018,  the  U.S.  Patent  Office  granted  us  a  patent  titled  “Systems  and  Methods  for  Producing  Synthetic  Hypericin”  for  the  unique  proprietary
process manufacturing the highly purified form of synthetic hypericin, the active pharmaceutical ingredient in SGX301.

In October 2019, U.S. Patent Office had allowed the divisional patent application titled “Systems and Methods for Producing Synthetic Hypericin”. The
allowed claims are directed to unique, proprietary methods to produce a novel, highly purified form of synthetic hypericin. This new divisional claim set
expands on the previous issued claims in the parent U.S. patent.

3

 
 
 
 
 
 
 
 
 
 
Based on the positive and previously published Phase 2 results, 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  have  completed  patient  enrollment  with  approximately  35  CTCL  centers  across  the  U.S.
participating in this pivotal trial. The Phase 3 protocol is a highly powered, double-blind, randomized, placebo-controlled, multicenter trial that enrolled
169 subjects (166 evaluable). The trial consists of three treatment cycles, each of eight weeks duration. Treatments are administered twice weekly for the
first  six  weeks  and  treatment  response  is  determined  at  the  end  of  the  eighth  week.  In  the  first  treatment  cycle,  approximately  66%  of  subjects  receive
SGX301 and 33% receive placebo treatment of their index lesions. In the second cycle, all subjects receive SGX301 treatment of their index lesions, and in
the third cycle, all subjects 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  are  followed  for  an  additional  six  months  after  their  last  evaluation  visit.  The  primary  efficacy  endpoint  is  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 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.

During October 2018, an Independent Data Monitoring Committee (“DMC”) completed an unblinded interim analysis with data from approximately 100
subjects, including an assessment of the Phase 3 FLASH study’s primary efficacy endpoint. The DMC provided a positive recommendation to randomize
approximately 40 additional subjects into the trial to maintain the rigorous assumption of 90% statistical power for the primary efficacy endpoint. No safety
concerns were reported by the DMC based on the interim analysis.

Positive  primary  endpoint  analysis  for  the  Phase  3  study  for  SGX301  was  completed  in  March  2020.  The  study  enrolled  169  patients  (166  evaluable)
randomized 2:1 to receive either SGX301 (116 patients) or placebo (50 patients) and demonstrated a statistically significant treatment response (p=0.04) in
the CAILS primary endpoint assessment at 8 weeks for Cycle 1. A total of 16% of the patients receiving SGX301 achieved at least a 50% reduction in their
index lesions compared to only 4% of patients in the placebo group at 8 weeks. SGX301 treatment in the first cycle was safe and well tolerated. In the
second open-label treatment cycle (Cycle 2), all patients received SGX301 treatment and preliminary results from blinded data to date suggest more than a
35% response rate (inclusive of patients receiving both 12 weeks and 6 weeks of therapy), indicating the response increases with continued treatment. Final
results from Cycle 2 are expected to be announced in June 2020.

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 (expected five-year survival rate of 24%), than those with MF (expected five-year
survival rate of 88%).

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  and  the  European  Patent  Office  granted  us  the  patent  titled  “Novel
Peptides and Analogs for Use in the Treatment of Oral Mucositis” on August 16, 2016 and January 23, 2019, respectively. 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.

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.  A  less  severe
occurrence of oral mucositis, ulcerative oral mucositis (defined as oral mucositis with a WHO score ≥2 corresponding to the occurrence of overt ulceration
in  the  mouth),  was  also  monitored  during  the  study.  In  the  patients  receiving  the  most  aggressive  chemoradiation  therapy,  the  median  duration  of  oral
mucositis was found to decrease from 65 days in the placebo treated patients to 51 days in the patients treated with SGX942 1.5 mg/kg (p=0.099).

5

 
 
 
 
 
 
 
 
 
 
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).  Moreover,  in  the
patients  receiving  chemotherapy  every  third  week,  the  SGX942  1.5  mg/kg  treatment  group  had  a  tumor  resolution  rate  (complete  response)  of  82%
throughout the 12 months following chemoradiation therapy, while the placebo group experienced a 64% complete response rate. 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 1.5 mg/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  pain  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, 
link:
http://authors.elservier.com/sd/article/S01681656116315668.

the  nonclinical  and  clinical  data  sets.  The 

results  are  available  at 

response,  across 

including  dose 

following 

the 

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 European Medicines Agency (“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 were 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 are 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)  is  a  highly  powered,  double-blind,  randomized,  placebo-
controlled, multinational trial that will seek to enroll approximately 260 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 are 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  is  the  median  duration  of  severe  oral
mucositis,  which  is  assessed  by  oral  examination  at  each  treatment  visit  and  then  through  six  weeks  following  completion  of  CRT.  Oral  mucositis  is
evaluated using the WHO Grading system. Severe oral mucositis is defined as a WHO Grade of ≥3. Subjects are 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, followed by the addition of European centers in
2018. Approximately 50 U.S. and European oncology centers are 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.

On April 9, 2019, the U.S. Patent Office issued a new patent No. 10,253,068 titled “Novel Peptides for Treating and Preventing Immune-Related Disorders,
Including Treating and Preventing Infection by Modulating Innate Immunity” for our dusquetide related analogs.

In April 2019, the Paediatric Committee of the EMA approved our Paediatric Investigation Plan (“PIP”) for SGX942, a prerequisite for filing a Marketing
Authorization Application (“MAA”) for any new medicinal product in Europe. The EMA also agreed that we may defer conducting the PIP until successful
completion of our ongoing pivotal Phase 3 clinical trial of SGX942, which allows us to file the adult indication MAA prior to completion of the PIP.

During August 2019, an independent DMC completed an unblinded interim analysis with data from approximately 90 subjects, including an assessment of
the Phase 3 DOM-INNATE study’s primary efficacy endpoint. The DMC provided a positive recommendation to randomize approximately 70 additional
subjects into the trial to maintain the rigorous assumption of 90% statistical power for the primary efficacy endpoint. No safety concerns were reported by
the DMC based on the interim analysis. We currently anticipate final top-line results during the fourth quarter 2020.

In August 2019, the National Institutes of Dental and Craniofacial Research (NIDCR), part of the NIH, awarded us a Phase I Small Business Research
(SBIR) of approximately $150,000 to support the evaluation of SGX942 (dusquetide) in pediatric indications. This award will facilitate the assessment of
SGX942 safety in juvenile animals, supporting future studies in pediatric populations, including oral mucositis indications in pediatric patients undergoing
stem cell transplants and treatments for head and neck cancer.

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.

7

 
 
 
 
 
 
 
 
 
 
 
The  mechanisms  of  mucositis  have  been  extensively  studied  and  have  been  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 gastrointestinal
acute radiation syndrome pending further grant funding. We are also exploring the possibility of testing oral BDP for local inflammation associated with
ulcerative colitis, among other indications. 

In  July  2019,  the  European  Patent  Office  issued  two  patents,  both  titled  “Topically  Active  Steroids  for  use  in  Radiation  and  Chemotherapeutic  Injury”,
following the expiration of the objection period. The new patents (#2,373,160 and #2,902,031) claim use of oral beclomethasone 17,21-dipropionate (BDP)
for treatment of damage to the gastrointestinal (GI) tract as a result of acute radiation injury, including total body irradiation in the accidental or biodefense
context.

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.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
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 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.

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.

9

 
 
 
 
 
 
 
 
 
 
 
 
Public Health Solutions Overview

ThermoVax® – Thermostability Technology

ThermoVax® is a novel method for thermostabilizing vaccines with a variety of adjuvants, resulting in a single vial which can be reconstituted with water
for injection immediately prior to use.

One of the adjuvants utilized in ThermoVax® is aluminum salts (known colloquially as Alum). 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  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 many vaccines need to be maintained either between 2 and 8 degrees Celsius (“C”),
frozen below -20 degrees C, or frozen below -60 degrees C, and even brief excursions from these temperature ranges usually necessitates the destruction of
the product or the initiation of costly stability programs specific for the vaccine lots in question. ThermoVax® has the potential to facilitate easier storage
and distribution of strategic national stockpile vaccines for ricin exposure in emergency settings.

ThermoVax® development specifically in the context of an Alum adjuvant was supported pursuant to our $9.4 million NIAID grant enabling development
of  thermo-stable  ricin  (RiVax®)  and  anthrax  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 Alum-adjuvanted ricin toxin vaccine, RiVax® and our Alum-
adjuvanted anthrax vaccine. 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 the anthrax
vaccine 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.

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. This agreement has expired in accordance with its terms.

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  filovirus  vaccine  (including  protection  against  Zaire  ebolavirus,  Sudan  ebolavirus  and  Marburg  Marburgvirus),  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. Based on current U.S. government needs, efforts have recently been expanded
to focus on a monovalent or bivalent vaccine to specifically address Marburg marburgvirus.

10

 
 
 
 
 
 
 
 
 
 
On  December  21,  2010,  we  executed  a  worldwide  exclusive  license  agreement  with  the  University  of  Colorado  (“UC”)  for  certain  patents  relating  to
ThermoVax® in all fields of use. In April 2018, the UC delivered a notice of termination of our license agreement based upon our failure to achieve one of
the development milestones: initiation of the Phase 1 clinical trial of the heat stabilization technology by March 31, 2018. After negotiating with the UC,
we and the UC agreed to extend the termination date to October 31, 2018 in order to allow us time to agree upon a potential agreement that would allow us
to keep the rights to, and to continue to develop, the heat stabilization technology or a product candidate containing the heat stabilization technology in our
field of use.

On October 31, 2018, in a series of related transactions, (a) we and the UC agreed to terminate the original license agreement, (b) the UC and VitriVax, Inc.
(“VitriVax”) executed a worldwide exclusive license agreement for the heat stabilization technology for all fields of use, and (c) we and VitriVax executed a
worldwide  exclusive  sublicense  agreement  for  the  heat  stabilization  technology  for  use  in  the  fields  of  ricin  and  Ebola  vaccines.  We  paid  a  $100,000
sublicense fee on the effective date of the sublicense agreement. To maintain the sublicense we are obliged to pay a minimum annual royalty of $20,000
until first commercial sale of a sublicensed product, upon which point, we shall pay an earned royalty of 2% of net sales subject to a minimum royalty of
$50,000  each  year.  We  are  also  required  to  pay  royalty  on  any  sub-sublicense  income  based  on  a  declining  percentage  of  all  sub-sublicense  income
calculated within the contractual period until reaching a minimum of 15% after two years. In addition, we are required to pay VitriVax milestone fees of:
(a) $50,000 upon initiation of a Phase II clinical trial of the sublicensed product, (b) $200,000 upon regulatory approval of a sublicensed product, and (c) $1
million upon achieving $10 million in aggregate net sales of a sublicensed product in the U.S. or equivalent. To date none of these milestones have been
met.

On  February  7,  2019,  European  Journal  of  Pharmaceutics  and  Biopharmaceutics  published  a  scientific  article  demonstrating  the  successful
thermostabilization of an Alum-adjuvanted Ebola subunit vaccine candidate.

On July 31, 2019, we and our collaborators presented two posters on the trivalent vaccine program. The first poster outlined the stability of the lyophilized
formulations  of  the  Ebola  virus  glycoprotein  upon  lyophilization  and  storage  at  temperatures  as  high  as  40  degrees  C  (104  degrees  F)  and  identified
potential  stability  assays.  The  second  poster  further  demonstrated  the  ability  to  co-lyophilize  multiple  antigens  in  the  presence  of  an  emulsion  forming
adjuvant, facilitating the development of a thermostable trivalent vaccine.

On March 11 2020, we entered into a research collaboration with the Axel Lehrer, PhD of the Department of Tropical Medicine, Medical Microbiology and
Pharmacology,  John  A.  Burns  School  of  Medicine,  UH  Manoa  to  further  expand  the  filovirus  collaboration  to  investigation  of  potential  coronavirus
vaccines,  including  for  SARS-CoV-2  (causing  COVID-19).  This  research  collaboration  will  utilize  the  technology  platform  developed  in  the  search  for
filovirus vaccines and will use well-defined surface glycoprotein(s) from one or more coronaviruses, which are expected to be protective for COVID-19.

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 Alum-adjuvant. 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. During September 2018, we published an extended stability study of RiVax®, showing up to 100% protection in mice
after 12 months storage at 40 °C (104 °F) as well as identification of a potential in vitro stability indicating assay, critical to adequately confirming the
long-term shelf life of the vaccine. 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.

11

 
 
 
 
 
 
 
 
 
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 $6.9 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.

During December 2019, we initiated a third Phase 1 double-blind, placebo-controlled, randomized study in eight healthy adult volunteer subjects designed
to evaluate the safety and immunogenicity of RiVax® utilizing ThermoVax®. During January 2020, we suspended the study after the manufacturer of the
drug substance notified us that, after release of the final drug product to us, the manufacturer identified that the active drug substance tested outside the
established specification parameters. Two subjects had received doses as part of the study before the manufacturer provided this notice. Those two subjects
will  continue  to  be  monitored  and  data  captured  in  accordance  with  the  study  protocol;  however,  they  will  not  receive  further  doses  of  study  drug.  A
clinical safety report will be generated at study completion.

RiVax® has  been  granted  Orphan  Drug  designation  as  well  as  Fast  Track  designation  by  the  FDA  for  the  prevention  of  ricin  intoxication.  In  addition,
RiVax® has also been granted Orphan Drug designation in the European Union (“EU”) from the EMA Committee for Orphan Medical Products.

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.

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 in excess of $100 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 ($2.2 million for
fiscal year 2020).

12

 
 
 
 
 
 
 
 
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. In April 2013, letters addressed to the U.S. President, a Senator and a
judge tested positive for ricin. As recently as October 2018, an envelope addressed to President Trump was suspected to contain this potent and potentially
lethal toxin, which was subsequently confirmed to contain pieces of castor beans used to make 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.

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.

● 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.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

In May 2019, we were awarded a Defense Threat Reduction Agency (“DTRA”) subcontract of approximately $600,000 over three years to participate in a
biodefense contract for the development of medical countermeasures against bacterial threat agents. As of December 31, 2019, there was negligible revenue
earned or expense incurred related to the DTRA subcontract.

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
U.S.,  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  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 us 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®,  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, we 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 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.

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.

15

 
 
 
 
 
 
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 U.S. 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 U.S. for that product, for that indication. During the seven-year exclusivity period, the FDA may not approve any
other applications to market the same drug or biologic for the same disease, except in limited circumstances, such as a showing of clinical superiority to the
product with orphan drug exclusivity. Orphan drug exclusivity does not prevent the FDA from approving a different drug or biologic for the same disease
or  condition,  or  the  same  drug  or  biologic  for  a  different  disease  or  condition.  Among  the  other  benefits  of  orphan  drug  designation  are  tax  credits  for
certain research and a waiver of the NDA or BLA application user fee.

Fast Track Designation and Accelerated Approval

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

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.

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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, photodynamic 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 – two topical therapies are in phase 2 (sirolimus and SHAPE
gelled solution), one photodynamic therapy (Silicon Phthalocyanine 4) in Phase 1 and one systemic therapy for stage IB, II or III CTCL completing Phase
2 (cobomarsen). Other treatments for later stage disease are not considered direct competitors.

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 –
three  in  Phase  3  (an  epidermal  growth  factor  under  development  by  Daewoong  Pharmaceutical  Co.  Ltd.  a  protease  inhibitor  under  investigation  at  a
Chinese hospital, and daily infused GC4419 by Galera Therapeutics Inc.), four in Phase 2 (under development by Innovation Pharmaceuticals, Intrexon
Corporation, Monopar Therapeutics LLC, Moberg Pharma) 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 eight 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.

Public Health Solutions 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. A monoclonal antibody is also being developed by Mapp Biopharmaceutical Inc. as a ricin therapeutic, with administration 4 hours after
exposure demonstrating efficacy while administration 12 hours after ricin exposure was not protective in animal models.

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.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 U.S. and abroad. U.S. patent 8,629,302 is expected to expire in September
2030. In August 2018, we were granted a U.S. patent (No. 10,053,513) titled “Systems and Methods for Producing Synthetic Hypericin”. This newly issued
patent, expected to expire in 2036, broadens the production around synthetic hypericin. Our proprietary formulation of synthetic hypericin also 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
U.S. patent 6001882, Photoactivated hypericin and the use thereof. Further, on January 7, 2020, Soligenix was also granted a U.S. patent (No. 10,526,268)
titled “Systems and Methods for Producing Synthetic Hypericin”, which further expanded protection for the composition of purified synthetic hypericin.
This patent is also expected to expire in 2036.

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, as well as for RiVax® in the U.S. and EU. 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 EU. 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. In January 2019, the European Patent Office granted the
patent entitled “Novel Peptides for Treating and Preventing Immune-Related Disorders, Including Treating and Preventing Infection by Modulating Innate
Immunity”. This newly issued patient claims composition of matter of IDR analogs, expanding patent protection around our lead IDR, dusquetide. In 2019,
we further expanded protection for dusquetide and related IDR analogs with patents granted in Canada (composition of matter) and in New Zealand and the
U.S. (No. 10,526,268; protecting therapeutic use in oral mucositis).

We  have  issued  U.S.  patents  8,263,582  that  cover  the  use  of  oral  BDP  for  treating  inflammatory  disorders  of  the  gastrointestinal  tract,  which  patent  is
expected to expire in March 2022. 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.

21

 
 
 
 
 
 
 
The subject of U.S. patent application number 12/633,631 filed December 8, 2009 and continued into patent application 15/495,798 filed April 24, 2017
and  corresponding  European  patent  application  number  09836727.9,  which  was  granted  as  patent  2373160  in  October  2017  and  pursued  in  multiple
European countries, 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, 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 licensed to us by VitriVax, Inc. ThermoVax® is also U.S. patent application number 13/474,661 filed May 17, 2012 titled
“Thermostable Vaccine Compositions and Methods of Preparing Same” and jointly invented by the UC and the Company. The patent application and the
corresponding foreign filings are pending or granted 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.  U.S.  patent  8,444,991  is  expected  to  expire  in  February  2030.  An
additional  patent,  covering  vaccine  combinations  such  as  ricin  toxin  and  anthrax,  was  filed  in  2015  and  granted  on  May  21,  2019  in  the  U.S.  (No.
10,293,041, titled “Multivalent Stable Vaccine Composition and Methods of Making Same”) and is expected to expire in 2035. 

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  will
expire on March 30, 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 September 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 initially paid $275,000 in cash and issued
184,912  shares  of  common  stock  with  a  market  value  of  $3,750,000,  and  in  March  2020  we  issued  1,956,182  shares  of  common  stock  at  a  value  of
$5,000,000 (based upon an effective per share price of $2.56) as a result of SGX301 demonstrating statistical significant treatment response in the Phase 3
clinical trial. Provided the final success-orientated milestone is attained, we will be required to make a payment of up to $5.0 million, if and when achieved,
payable in our common stock.

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.

22

 
 
 
 
 
 
 
 
 
 
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. We have 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, we are 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 our 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 sublicenses our rights under the license agreement, we will be required to pay Dr. McDonald 10% of any sublicense fees and
royalty payments paid by the sublicense to us.

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  we  or  its  sublicenses  have  not  commercialized  or  are  not  actively
attempting to commercialize a covered product.

Additionally,  the  agreement  terminates:  (i)  automatically  upon  us  becoming  insolvent;  (ii)  upon  30  days’  notice,  if  we  breach  any  obligation  under  the
agreement without curing such breach during the notice period; and (iii) upon 90 days’ notice by us. After any termination, we will have the right to sell
our 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.” In April
2018, the UC delivered a notice of termination of our license agreement based upon our failure to achieve one of the development milestones: initiation of
the  Phase  1  clinical  trial  of  the  heat  stabilization  technology  by  March  31,  2018.  After  negotiating  with  the  UC,  we  and  the  UC  agreed  to  extend  the
termination date to October 31, 2018 in order to allow us time to agree upon a potential agreement that would allow us to keep the rights to, and to continue
to develop, the heat stabilization technology or a product candidate containing the heat stabilization technology in our field of use.

23

 
 
 
 
 
 
 
 
 
On October 31, 2018, in a series of related transactions, (a) we and the UC agreed to terminate the original license agreement, (b) the UC and VitriVax
executed a worldwide exclusive license agreement for the heat stabilization technology for all fields of use, and (c) we and VitriVax executed a worldwide
exclusive sublicense agreement for the heat stabilization technology for use in the fields of ricin and Ebola vaccines. We paid a $100,000 sublicense fee on
the  effective  date  of  the  sublicense  agreement.  To  maintain  the  sublicense  we  are  obliged  to  pay  a  minimum  annual  royalty  of  $20,000  until  first
commercial sale of a sublicensed product, upon which point, we will be required to pay an earned royalty of 2% of net sales subject to a minimum royalty
of $50,000 each year. We are also required to pay royalties on any sub-sublicense income based on a declining percentage of all sub-sublicense income
calculated within the contractual period until reaching a minimum of 15% after two years. In addition, we are required to pay VitriVax milestone fees of:
(a) $50,000 upon initiation of a Phase II clinical trial of the sublicensed product, (b) $200,000 upon regulatory approval of a sublicensed product, and (c) $1
million upon achieving $10 million in aggregate net sales of a sublicensed product in the U.S. or equivalent. To date none of these milestones have been
met.

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 $8.1 million and $6.8 million in the years ended December 31, 2019 and 2018, respectively, on research and development. The
amounts  we  spent  on  research  and  development  per  product  during  the  years  ended  December  31,  2019,  and  2018  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, 2019, we employed a total of 16 persons, including 1 part-time employees and 15 full-time employees, six of whom are MDs/PhDs.
None of our employees are a party to a collective bargaining agreement. We consider our relationships with our employees to be good.

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 (the “Exchange Act”). 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 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.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2019, had an accumulated deficit of approximately $176 million. We expect to
incur additional operating losses in the future and expect our cumulative losses to increase. As of December 31, 2019, we had approximately $5.4 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  pursuant  to  our  At  the  Market  Issuance  Sales  Agreement  (“FBR  Sales  Agreement”)  with  B.  Riley  FBR,  Inc.  (“FBR”),  we  expect  to  be  able  to
maintain the current level of our operations through at least March 31, 2021.

In September 2014, we entered into a contract with the 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® (oral BDP) 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® (oral BDP). 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. As of December 31, 2019, we have approximately $2.97 million in awarded contract and grant funding available.

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, 2019, we have expended approximately $88 million developing our current product
candidates for pre-clinical research and development and clinical trials, and we currently expect to spend approximately $9.4 million for the year ending
December  31,  2020  in  connection  with  the  development  of  our  therapeutic  and  vaccine  products,  licenses,  employment  agreements,  and  consulting
agreements, of which approximately $2.97 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.

25

 
 
 
 
 
 
 
 
 
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 clinical and pre-clinical development and
will  require  significant  further  funding,  research,  development,  pre-clinical  and/or  clinical  testing,  regulatory  approval  and  commercialization,  and  are
subject  to  the  risks  of  failure  inherent  in  the  development  of  products  based  on  innovative  or  novel  technologies.  Specifically,  each  of  the  following  is
possible with respect to any of our product candidates:

● we may not be able to maintain our current research and development schedules;

● we may be unable to secure procurement contracts on beneficial economic terms or at all from the U.S. government or others for our biodefense

products;

● we may encounter problems in clinical trials; or

● the technology or product may be found to be ineffective or unsafe, or may fail to obtain marketing approval.

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

● it is not economical or the market for the product does not develop or diminishes;

● we are not able to enter into arrangements or collaborations to manufacture and/or market the product;

● the product is not eligible for third-party reimbursement from government or private insurers;

● others hold proprietary rights that preclude us from commercializing the product;

● we are not able to manufacture the product reliably;

● others have brought to market similar or superior products; or

● the product has undesirable or unintended side effects that prevent or limit its commercial use.

 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, Specialized BioTherapeutics and Public Health Solutions.
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 U.S. and foreign jurisdictions;

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● potential side effects of our product candidates that could delay or prevent commercialization, limit the indications for any approved drug, require

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

● our dependence on third-party contract manufacturing organizations to supply or manufacture our products;

● our dependence on contract research organizations to conduct our clinical trials;

● our ability to establish or maintain collaborations, licensing or other arrangements;

● market acceptance of our product candidates;

● our ability to establish and maintain an effective sales and marketing infrastructure, either through the creation of a commercial infrastructure or

through strategic collaborations;

● competition from existing products or new products that may emerge;

● the ability of patients or healthcare providers to obtain coverage of or sufficient reimbursement for our products;

● our ability to discover and develop additional product candidates;

● our ability and our licensors’ abilities to successfully obtain, maintain, defend and enforce intellectual property rights important to our business;

● our ability to attract and retain key personnel to manage our business effectively;

● our ability to build our finance infrastructure and improve our accounting systems and controls;

● potential product liability claims;

● potential liabilities associated with hazardous materials; and

● our ability to obtain and maintain adequate insurance policies.

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

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

To date, we have no approved product on the market and have not generated any significant product revenues. We have funded our operations primarily
from sales of our securities and from government 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.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 countermeasures 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 U.S. 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 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  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.

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 U.S., or a patient population greater than 200,000 in the U.S. where there is no reasonable expectation that the cost
of developing the drug will be recovered from sales in the U.S. In the EU, 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 EU. 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 EU 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  U.S.,  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 EU, 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 U.S. and Europe, and SGX203, RiVax® in the U.S., 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.

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 and George B. McDonald, MD as well as sublicense agreement from VitriVax 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.

33

 
 
 
 
 
 
 
 
 
 
Additionally,  the  milestone  and  other  payments  associated  with  these  licenses  will  make  it  less  profitable  for  us  to  develop  our  drug  candidates.  See
“Business - Patents and Other Proprietary Rights” for a description of our license agreements.

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

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

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

● the sublicensing of patent and other rights;

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

● the  ownership  of  inventions  and  know-how  resulting  from  the  joint  creation  or  use  of  intellectual  property  by  our  licensors  and  us  and  our

collaborators; and

● the priority of invention of patented technology.

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 U.S. 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.

35

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

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

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

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

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 18 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, for the year ended December 31,
2017, we sold New Jersey NOL carryforwards, resulting in the recognition of $610,676 of income tax benefit. Due to a delay in the program, these funds
were not recognized or received until April of 2019. We have applied for and received confirmation that we have NOLs that qualify for an income tax
benefit  in  the  amount  of  $836,893  for  the  year  ended  December  31,  2018.  The  program  has  been  delayed  again  this  year,  and  we  will  therefore  not
recognize this benefit until we receive our certificate for the funds. We have not yet sold our 2019 New Jersey NOLs but may do so in the future. 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 or if we are unable to find a suitable buyer
to utilize our New Jersey NOL carryforwards to the extent the NOLs expire before we are able to utilize them against our taxable income, our cash taxes
may increase which may have an adverse effect on our financial condition.

Global pathogens that could have an impact on financial markets, materials sourcing, patients, governments and population (e.g. COVID-19).

Based on the current outbreak of the Coronavirus SARS-CoV-2, the pathogen responsible for COVID-19, which has already had an impact on financial
markets,  there  could  be  additional  repercussions  to  our  operating  business,  including  but  not  limited  to,  the  sourcing  of  materials  for  our  product
candidates,  manufacture  of  supplies  for  our  preclinical  and/or  clinical  studies,  delays  in  clinical  operations,  which  may  include  the  availability  or  the
continued  availability  of  patients  for  our  trials  due  to  such  things  as  quarantines,  our  conduct  of  patient  monitoring  and  clinical  trial  data  retrieval  at
investigational study sites.

The  future  impact  of  the  outbreak  is  highly  uncertain  and  cannot  be  predicted,  and  we  cannot  provide  any  assurance  that  the  outbreak  will  not  have  a
material adverse impact on our operations or future results or filings with regulatory health authorities. The extent of the impact to us, if any, will depend
on future developments, including actions taken to contain the coronavirus.

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 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.

37

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

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

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

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

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.

38

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

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

Risks Related to our Securities

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

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

● announcements by us or others of results of pre-clinical testing and clinical trials;

● announcements of technological innovations, more important bio-threats or new commercial therapeutic products by us, our collaborative partners

or our present or potential competitors;

● failure of our common stock or warrants to continue to be listed or quoted on a national exchange or market system, such as The Nasdaq Stock

Market (“NASDAQ”) or NYSE Amex LLC;

● 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, 2020, the closing stock price of our common stock has fluctuated between a high of $3.34 per share to a low of $1.42 per share. Since
January 1, 2020, the closing price of our common stock warrants has fluctuated between a high of $1.08 per warrant to a low of $0.16 per warrant. On
March 23, 2020 the last reported sales prices of our common stock and our common stock warrant on The Nasdaq Capital Market were $1.47 per share and
$0.48  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.

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If  we  fail  to  remain  current  with  our  listing  requirements,  we  could  be  removed  from  The  Nasdaq  Capital  Market,  which  would  limit  the  ability  of
broker-dealers to sell our securities and the ability of shareholders to sell their securities in the secondary market.

Companies trading on The Nasdaq Stock Market, such as our Company, must be reporting issuers under Section 12 of the Exchange Act, as amended, and
must meet the listing requirements in order to maintain the listing of common stock on The Nasdaq Capital Market. If we do not meet these requirements,
the market liquidity for our securities could be severely adversely affected by limiting the ability of broker-dealers to sell our securities and the ability of
shareholders to sell their securities in the secondary market.

The warrants may not have any value.

The outstanding 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, the holders of the outstanding
warrants  may  exercise  their  right  to  acquire  the  common  stock  and  pay  the  per  share  exercise  price,  prior  to  the  expiration  date,  after  which  date  any
unexercised warrants will expire and have no further value. 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, 2019, we had a number of agreements or obligations that may result in dilution to investors. These include:

● warrants to purchase a total of approximately 6,192,711 shares of our common stock at a current weighted average exercise price of approximately

$2.88;

● options to purchase approximately 1,506,972 shares of our common stock at a current weighted average exercise price of approximately $3.77;

and

● The FBR Sales Agreement pursuant to which we may, but have no obligation to, sell up to an additional $0.9 million worth of our common stock

as of March 23, 2020.

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.

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.

40

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

In the event of our liquidation, dissolution or winding-up, whether voluntary or involuntary, the proceeds and/or our assets 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. In
this event, our stockholders could lose some or all of their investment. 

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  initially  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. In March 2020, we issued 1,956,182 shares of common stock at a value of $5,000,000 (based upon an effective per share price of $2.56) as a
result  of  SGX301  demonstrating  statistical  significant  treatment  response  in  the  Phase  3  clinical  trial.  We  may  issue  up  to  $5.0  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 a specified milestone.
The final milestone payment will be payable if SGX301 is approved for the treatment of CTCL by either the FDA or the EMA. Also on September 3, 2014,
we entered into a Registration Rights Agreement with Hy Biopharma, pursuant to which we may be required to file 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 (the “Securities Act”).
After  any  such  shares  are  registered,  the  holders  will  be  able  to  sell  all,  some  or  none  of  those  shares.  Therefore,  issuances  by  us  under  the  purchase
agreement could result in substantial dilution to the interests of other holders of our common stock. Additionally, the issuance of a substantial number of
shares of our common stock pursuant to the purchase agreement, or the anticipation of such issuances, could make it more difficult for us to sell equity or
equity-related securities in the future at a time and at a price that we might otherwise wish to effect sales.

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

We currently lease approximately 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, and both of our business segments
(Specialized BioTherapeutics and Public Health Solutions), operate from this space. The rent for the first 12 months was approximately $11,367 per month,
or  approximately  $22.00  per  square  foot.  The  rent  increased  to  approximately  $11,625  per  month,  or  approximately  $22.50  per  square  foot,  for  the  12
months  beginning  November  1,  2018  and  then  increased  to  approximately  $11,883  per  month,  or  approximately  $23.00  per  square  foot,  beginning
November 1, 2019, which rate will continue 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.

41

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

Our common stock is traded on The Nasdaq Capital Market under the symbol “SNGX.” The following table sets forth the high and low sales prices per
share of our common stock for the periods indicated, as reported by The Nasdaq Capital Market.

PART II

Period

Year Ended December 31, 2018:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ended December 31, 2019:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Price Range

High

Low

  $
  $
  $
  $

  $
  $
  $
  $

3.70    $
1.96    $
1.97    $
2.20    $

1.32    $
0.96    $
1.39    $
1.49    $

1.86 
0.91 
0.95 
0.80 

0.85 
0.65 
0.71 
0.85 

On March 23, 2020, the last reported price of our common stock quoted on The Nasdaq Capital Market was $1.47 per share. The Nasdaq Capital Market
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,  certain  of  our
common  stock  warrants  began  trading  on  The  Nasdaq  Capital  Market  under  the  symbol  “SNGXW”.  For  the  period  from  January  1,  2018  through
December  31,  2019,  the  high  and  low  sales  price  per  warrant  as  reported  by  Nasdaq  were  $0.33  and  $0.05  respectively.  On  March  23,  2020,  the  last
reported price of our common stock warrants on Nasdaq was $0.48 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 23, 2020, there were 97 holders of record of our common stock. As of such date, 25,775,631 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.

42

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

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:  Specialized  BioTherapeutics  (formerly  “BioTherapeutics”)  and  Public  Health  Solutions  (formerly
“Vaccines/BioDefense”).

Our Specialized BioTherapeutics business segment is developing a novel photodynamic therapy (SGX301) utilizing topical synthetic hypericin activated
with safe visible fluorescent light for the treatment of 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  Public  Health  Solutions  business  segment  includes  active  development  programs  for  RiVax®,  our  ricin  toxin  vaccine  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. 

An outline of our business strategy follows:

● Following  positive  primary  endpoint  topline  analysis  for  the  Phase  3  clinical  trial  of  SGX301,  continue  to  explore  partnership  and

commercialization while pursuing NDA filing;

● Following positive interim analysis, complete enrollment and report final results in our pivotal Phase 3 clinical trial of SGX942 for the treatment

of oral mucositis in head and neck cancer;

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

NIAID funding support;

● Continue  to  apply  for  and  secure  additional  government  funding  for  each  of  our  Specialized  BioTherapeutics  and  Public  Health  Solutions

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.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

Our Product Candidates in Development

The following tables summarize our product candidates under development:

Specialized BioTherapeutics Product Candidates*

Soligenix Product Candidate
SGX301

Therapeutic Indication
Cutaneous T-Cell Lymphoma

SGX942

Oral Mucositis in Head and Neck
Cancer

SGX203†

Pediatric Crohn’s disease

SGX201†

Acute Radiation Enteritis

44

Stage of Development
Phase 2 trial completed; demonstrated significantly higher response
rate compared to placebo; Phase 3 demonstrated statistical significance
in primary endpoint in March 2020; extended treatment and follow-up
outcomes pending throughout 2020

Phase 2 trial completed; demonstrated significant response compared
to placebo with positive long-term (12 month) safety also reported;
Phase 3 clinical trial enrolled first patient in December 2017, with
positive interim analysis received in August 2019; final results
expected in the fourth quarter of 2020

Phase 1/2 clinical trial completed; efficacy data, pharmacokinetic
(PK)/pharmacodynamic (PD) profile and safety profile demonstrated;
Phase 3 clinical trial initiation contingent upon additional funding, such
as through partnership

Phase 1/2 clinical trial completed; safety profile and preliminary
efficacy demonstrated; further clinical development contingent upon
additional funding, such as through partnership

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Public Health Solutions†*

Soligenix Product Candidate
ThermoVax®

Indication
Thermostability of vaccines for Ricin
toxin, Ebola, Marburg and SARS-
CoV-2 (COVID-19) viruses

Stage of Development  
Pre-clinical  

RiVax®

SGX943

Vaccine against
Ricin Toxin Poisoning

  Phase 1a and 1b trials completed, safety and neutralizing antibodies for

protection demonstrated; Phase 1c trial initiated December 2019,
closed January 2020 

Therapeutic against Emerging
Infectious Diseases

Pre-clinical

Timelines subject to potential disruption due to COVID-19 outbreak.

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

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.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
Accounting for Leases

On January 1, 2019, the Company adopted ASC No. 2016-02, “Leases” (Topic 842) (the “Lease Standard”), a new FASB standard which requires all leases
with terms longer than 12 months be recognized by the lessee on its balance sheet as a right-of-use lease asset and a corresponding lease liability, including
leases currently accounted for as operating leases, and key information about leasing arrangements to be disclosed. 

The Company adopted the Lease Standard under the alternative transition method permitted by ASU 2018-11. This transition method allowed the Company
to initially apply the requirements of the Lease Standard at the adoption date, versus at the beginning of the earliest period presented. The Company elected
the transition package of practical expedients, which permits not separating lease and non-lease components for all of its leases and the short-term lease
recognition exemption for all of its leases that qualify; it did not elect the use of hindsight practical expedient.

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, 2019 Compared to 2018

For  the  year  ended  December  31,  2019,  we  had  a  net  loss  of  $9,355,592  as  compared  to  a  net  loss  of  $8,899,975  for  the  prior  year,  representing  an
increased loss of $455,617 or 5%. The increase in net loss is primarily due to increased expenditures incurred to support both the pivotal Phase 3 trial of
SGX301 in the treatment of CTCL and the pivotal Phase 3 trial of SGX942 in the treatment of oral mucositis in head and neck cancer. For the years ended
December  31,  2019  and  2018,  revenues  and  associated  costs  related  to  government  contracts  and  grants  awarded  in  support  of  our  development  of
OrbeShield®  (oral  BDP)  for  the  treatment  of  GI  ARS  and  RiVax® and  other  development  programs.  For  the  year  ended  December  31,  2019,  we  had
revenues of $4,629,916 as compared to $5,241,448 for the prior year, representing a decrease of $611,532 or 12%. The decrease in revenues was primarily
a result of the completion of the two Phase 3 trials of SGX301 and SGX942.

We  incurred  costs  related  to  contract  and  grant  revenues  in  the  year  ended  December  31,  2019  and  2018  of  $3,567,415  and  $4,597,715,  respectively,
representing a decrease of $1,030,300 or 22%. The decrease in costs was primarily the result of a decrease in specific salaries and headcount no longer
qualified for reimbursement under the grants and contracts, in addition to grants ending in 2019.

Our  gross  profit  for  the  year  ended  December  31,  2019  was  $1,062,501  or  23%,  as  compared  to  $643,733  or  12%  for  the  prior  year,  representing  an
increase of $418,768 or 65%. The increase in gross profit and gross profit margin for the year ended December 31, 2019 is attributable to the achievement
of milestones under our RiVax® contract with NIAID.

Research and development expenses increased by $1,371,656 or 20%, to $8,122,610 for the year ended December 31, 2019 as compared to $6,750,954 for
the  prior  year.  The  increase  in  research  and  development  spending  for  the  year  ended  December  31,  2019  was  related  to  expenditures  incurred  in  the
expansion of the Phase 3 clinical trial of SGX942 as well as the ongoing Phase 3 clinical trial of SGX301.

General and administrative expenses increased $529,152 or 18%, to $3,480,912 for the year ended December 31, 2019, as compared to $2,951,760 for the
prior year. This increase is primarily related to employee compensation increases plus newly added employee positions, in addition to expenses related to
the UK research and development tax credit.

Other income for the year ended December 31, 2019 was $574,753 as compared to $159,006 for the prior year, reflecting an increase of $415,747 or 261%.
The increase was primarily due to the 2018 UK research and development tax credit.

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 $610,676 of income tax benefit. Due to a delay in the program, these funds
were not recognized or received until April 2019. We have applied for and received confirmation that we have NOLs that qualify for an income tax benefit
in the amount of $836,893 for the year ended December 31, 2018. The program has been delayed again this year, and we will therefore not recognize this
benefit until we receive our certificate for the funds. We have not yet sold our 2019 New Jersey NOLs but may do so in the future. We will continue to
explore opportunities to sell unused NOL carryforwards for the year ended December 31, 2019. However, there can be no assurance as to the continuation
or magnitude of this program in future years.

Business Segments

We maintain two active business segments for the years ended December 31, 2019 and 2018: Public Health Solutions and Specialized BioTherapeutics.

Revenues for the Public Health Solutions business segment for the year ended December 31, 2019 were $3,402,014 as compared to $4,156,641 for the year
ended  December  31,  2018,  representing  a  decrease  of  $754,627  or  18%.  The  decrease  in  revenues  was  primarily  the  result  of  decreased  salary  and
headcount that no longer qualifies for reimbursement under the grants and contracts, in addition to grants and contracts ending.

Revenues for the Specialized BioTherapeutics business segment for the year ended December 31, 2019 were $1,227,902 as compared to $1,084,807 for the
year ended December 31, 2018, representing an increase of $143,095 or 13%. The increase was due to reimbursable development activity under the oral
mucositis juvenile toxicology grant to support to support the evaluation of SGX942 (dusquetide) in pediatric indications.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Income from operations for the Public Health Solutions business segment for the year ended December 31, 2019 was $153,969 as compared to a loss of
$237,640 for the year ended December 31, 2018, representing a decreased loss of $391,609 or 165%. The income for the year ended December 31, 2019 is
attributable to a decrease in labor spent on the RiVax® clinical trial. Loss from operations for the Specialized BioTherapeutics business segment for the
year  ended  December  31,  2019  was  $6,738,285  as  compared  to  $5,439,294  for  the  year  ended  December  31,  2018,  representing  an  increased  loss  of
$1,298,991 or 24%. This is primarily attributed to the additional expense incurred in patient enrollments in the Phase 3 clinical trial of SGX942 for the
treatment of oral mucositis in head and neck cancer.

Amortization and depreciation expense for the Public Health Solutions business segment for the year ended December 31, 2019 was $17,507 as compared
to $17,951 for the year ended December 31, 2018. Amortization and depreciation expense for the Specialized BioTherapeutics business segment for the
year ended December 31, 2019 was $18,122 as compared to $21,018 for the year ended December 31, 2018. The decrease in amortization and depreciation
expense was the result of office furniture and equipment and patents becoming fully amortized during the year ended December 31, 2019.

Financial Condition and Liquidity

Cash and Working Capital

As of December 31, 2019, we had cash and cash equivalents of $5,420,708 as compared to $8,983,717 as of December 31, 2018, representing a decrease of
$3,563,009  or  40%.  As  of  December  31,  2019,  we  had  working  capital  of  $1,181,249,  representing  a  decrease  of  $4,949,929  as  compared  to  working
capital  of  $6,131,178  for  the  prior  year.  The  decrease  in  cash  and  cash  equivalents  was  primarily  related  to  cash  used  in  operations,  partially  offset  by
proceeds from our financing activities. The decrease in working capital was a result of the increased expenditures incurred in the expansion of the pivotal
Phase 3 clinical trial of SGX942 for the treatment of oral mucositis in head and neck cancer, as well as the ongoing Phase 3 clinical trial of SGX301 for the
treatment of CTCL.

Based on our current rate of cash outflows, cash on hand, proceeds from government contract and grant programs and proceeds available from the FBR
Sales  Agreement,  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  $2.97  million  in  active  government  contract  funding  still  available  as  of  December  31,  2019  to  support  our  associated  research
programs through 2020 and beyond, provided the federal agencies exercise all options and do not elect to terminate the contracts for convenience.
We plan to submit additional contract and grant applications for further support of our programs with various funding agencies;

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

continue to do so for the foreseeable future;

● We  will  continue  to  pursue  Net  Operating  Loss  (“NOL”)  sales  in  the  state  of  New  Jersey  pursuant  to  its  Technology  Business Tax  Certificate

Transfer Program if the program is available;

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

● We have up to $0.9 million remaining from the FBR Sales Agreement as of March 23, 2020 under the prospectus supplement updated October 3,

2018; 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.

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 year ending December 31, 2020 to be approximately $9.4 million before any contract or
grant reimbursements, of which $7.0 million relates to the Specialized BioTherapeutics business and $2.4 million relates to the Public Health Solutions
business. We anticipate contract and grant reimbursements for the same period of approximately $2.5 million to offset research and development expenses
in the Specialized BioTherapeutics and Public Health Solutions business segments.

The table below details our costs for research and development by program and amounts reimbursed for the years ended December 31, 2019 and 2018:

Research & Development Expenses
RiVax® & ThermoVax® Vaccines
SGX942 (Dusquetide)
SGX943
SGX301
Other

Total

Reimbursed under Government Contracts and Grants

RiVax® & ThermoVax® Vaccines
SGX942
SGX943
SGX301
Total

Grand Total

Contractual Obligations

2019

2018

  $

466,899    $
5,550,746     
-     
1,620,707     
484,258     
8,122,610   

448,039 
3,834,306 
- 
2,026,442 
442,167 
6,750,954 

2,746,877     
412,572     
13,058     
394,908     

3,567,415   
11,690,025    $

3,868,634 
342,604 
- 
386,477 
4,597,715 
11,348,670 

  $

We have licensing fee commitments of approximately $400,000 for the next four years 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.

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
was approximately $11,367 per month, or approximately $22.00 per square foot. The rent increased to approximately $11,625 per month, or approximately
$22.50  per  square  foot,  for  the  12  months  beginning  November  1,  2018  and  increased  to  approximately  $11,883  per  month  on  November  1,  2019,  or
approximately $23.00 per square foot which rate will continue 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 initially 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 U.S. Provided the
final  success-oriented  milestone  is  attained,  we  will  be  required  to  make  a  payment  of  up  to  $5.0  million,  if  and  when  achieved.  The  potential  future
payment will be payable in our common stock, not to exceed 19.9% of our outstanding stock. As of December 31, 2019, no milestone payments have been
made or accrued. In March 2020, we issued 1,956,182 shares of common stock at a value of $5,000,000 (based upon an effective per share price of $2.56)
as a result of SGX301 demonstrating a statistically significant treatment response in the Phase 3 clinical trial.

49

 
 
 
 
 
 
 
   
 
   
      
  
   
   
   
   
 
 
   
      
  
   
      
  
   
   
   
   
 
 
 
 
 
 
In January 2020, our Board of Directors authorized an amendment to Dr. Schaber’s employment agreement to increase the number of shares of common
stock from 5,000 to 500,000, issuable 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.

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

Year
2020
2021
2022
2023
Total

Property and
Other Leases    

Total

  Licensing Fee    
  $

100,000    $
100,000     
100,000     
100,000     
400,000    $

127,377    $
6,408     
-     
-     
133,785    $

227,377 
106,408 
100,000 
100,000 
533,785 

  $

Item 8. Financial Statements and Supplementary Data

The  information  required  by  this  Item  8  is  contained  on  pages  F-1  through  F-23  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 our controls and other procedures that are designed to ensure that information required to be disclosed by us in the
reports  that  we  file  or  submit  under  the  Securities  Exchange  Act  of  1934,  as  amended  (the  “Exchange  Act”)  is  recorded,  processed,  summarized  and
reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms.  Disclosure  controls  and  procedures  include,  without  limitation,  controls  and
procedures  designed  to  ensure  that  information  required  to  be  disclosed  by  us  in  the  reports  that  we  file  under  the  Exchange  Act  is  accumulated  and
communicated  to  our  management,  including  our  principal  executive  officer  and  principal  financial  officer,  as  appropriate,  to  allow  timely  decisions
regarding required disclosure. Our management recognizes that any controls and procedures, no matter how well designed and operated, can only provide
reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the possible controls and procedures.

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

50

 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
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  our  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 our assets;

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

● provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our 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 our internal control over financial reporting as of December 31, 2019. 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, 2019, our internal control over financial reporting is effective.

Changes in Internal Control over Financial Reporting

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

Item 9B. Other Information

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 23, 2020:

Name
Christopher J. Schaber, PhD
Gregg A. Lapointe, CPA, MBA
Diane L Parks, MBA
Mark Pearson
Robert J. Rubin, MD
Jerome B. Zeldis, MD, PhD
Jonathan Guarino, CPA, CGMA
Oreola Donini, PhD
Richard Straube, MD

Age
53
61
67
54
74
69
47
48
68

Position

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

Christopher J. Schaber, PhD has over 30 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.

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., Cytori Therapeutics, Inc. and Catabasis Pharmaceuticals, Inc. 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), Questcor Pharmaceuticals, Inc. and the Board of Trustees of the Keck Graduate Institute of Applied Life Sciences.
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.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Diane L. Parks, MBA has been a director since July 2019. From February 2016 until July 2018, she served as Head of U.S. Commercial and Senior Vice
President of Marketing, Sales & Market Research at Kite Pharma, Inc., a biopharma company developing cancer immunotherapy products with a primary
focus on genetically engineered autologous T cell therapy with chimeric antigen receptors. From October 2014 to October 2015, Ms. Parks served as Vice
President of Global Marketing at Pharmacyclics LLC, a biopharmaceutical company primarily focused on the development of cancer therapies. Prior to
Pharmacyclics  LLC,  Ms.  Parks  held  senior  leadership  roles  as  Vice  President  of  Sales  for  Amgen,  Inc.,  a  biopharmaceutical  company,  representing
oncology  and  nephrology  products,  and  Senior  Vice  President  of  Specialty  Biotherapeutics  and  Managed  Care  at  Genentech,  Inc.,  a  biotechnology
company that discovers, develops, manufactures and commercializes medicines to treat patients with serious or life-threatening medical conditions that was
acquired by Roche Holding AG in 2009. At Genentech, she led the launches of multiple products as well as commercial development of Lucentis® and
Rituxan®. Since May 2019, she has been a member of the board of directors of Calliditas Therapeutics AB (publ), a biopharmaceutical company, the shares
of  which  are  traded  on  the  Nasdaq  Stockholm  Exchange,  that  is  developing  and  commercializing  pharmaceutical  products  for  patients  with  significant
unmet medical needs in niche indications. Since July 2018, Ms. Parks has been a member of the board of managers of Healogix LLC, a global marketing
research-based consultancy that helps pharmaceutical and biotechnology companies achieve successful product development and commercial clarity. Ms.
Parks holds a BS from Kansas State University and an MBA in marketing from Georgia State University. She has been a commercial leader in the biotech
and pharma industry for over 30 years. Ms. Parks was selected to serve as a member of our Board of Directors because of her over 30 years’ experience as
a businesswoman and commercial executive with an extensive record of driving profitable growth for large pharmaceutical and biotech companies.

Mark Pearson has been a director since July 2018. In January 2017, Mr. Pearson founded and since inception has served as General Partner and CEO of
Altamont Pharmaceutical Holdings, LLC, a privately-held investment company with over $100 million invested in more than 20 life science companies. In
February 2008, Mr. Pearson co-founded and since inception has served as General Partner of Annex Ventures, LLC, a privately-held investment company
providing  financing  and  value-added  services  to  individual  entrepreneurs  and  start-up  companies  in  the  high-tech,  biotechnology  and  medical  device
markets.  Mr.  Pearson  is  also  the  co-founder  and  vice-chairman  of  Drawbridge  Realty  Management,  LLC  a  real  estate  development  and  investment
company which owns over 4.5 million square feet of commercial real estate leased to technology and life science companies predominantly in the western
U.S.  Previously,  Mr.  Pearson  was  the  co-founder  and  Managing  Partner  of  CRESA  Partners  LLC,  a  57-office  national  corporate  real  estate  firm.  Since
February 2009, he has served on the Board of Trustees of The Scripps Research Institute. Mr. Pearson holds a Bachelor of Science degree in Economics
from the University of San Francisco and a Master’s degree from the Stanford University Graduate School of Business. Mr. Pearson was selected to serve
as a member of our Board of Directors because of his significant experience in the areas of corporate finance, business development and acquisitions and
divestitures and his experience as an investor in the high-tech, biotechnology and medical device markets.

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  U.S.  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.

Jonathan  Guarino,  CPA,  CGMA  has  been  with  our  company  since  September  2019  and  is  currently  our  Senior  Vice  President  and  Chief  Financial
Officer.  Mr.  Guarino  has  had  significant  experience  with  both  development-stage  and  commercial  companies.  From  September  2016  to  July  2019,  he
served  as  Corporate  Controller  for  Hepion  Pharmaceuticals,  Inc.  (formerly  ContraVir  Pharmaceuticals,  Inc.),  a  New  Jersey-based  public  biotechnology
company, where he contributed to the establishment of the financial infrastructure, as well as assisted with capital fund-raising and debt financings. He
worked as Controller for Suite K Value Added Services LLC from August 2015 to September 2016 and as a senior manager of technical accounting for
Covance,  Inc.,  from  June  2014  to  May  2015  Prior  to  these  positions,  he  held  accounting  and  finance  positions  of  increasing  importance  with  several
companies,  including  PricewaterhouseCoopers  LLP,  BlackRock,  Inc.  and  Barnes  &  Noble,  Inc.  Mr.  Guarino  is  a  CPA  (certified  public  accountant)  and
CGMA (chartered global management accountant), who received his BS in Business from Montclair State University.

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 our SGX94
innate  defense  regulator  technology,  developed  by  Inimex  and  subsequently  acquired  by  us.  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.

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  36  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 us, 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.

Mr. Lapointe, Ms. Parks, Mr. Pearson, 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 we 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

 
 
 
 
 
 
 
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
Gregg A. Lapointe, CPA
Diane L. Parks, MBA
Mark E. Pearson
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. Mr. Lapointe (Chair), Mr. Pearson 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. Lapointe, Mr.
Pearson 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. Lapointe 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),  Mr.  Pearson  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. Rubin, Mr. Pearson 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.

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.
Lapointe and Ms. Parks. 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. Lapointe and Ms. Parks 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.

56

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

Item 11. Executive Compensation

In  2018,  in  furtherance  of  our  compensation  philosophy  and  objectives,  the  Compensation  Committee  engaged  the  Setren  Smallberg  &  Associates
(“SS&A”), an outside executive compensation consulting firm determined to be independent by the Compensation Committee, to conduct a review of, and
recommend changes to, our compensation program for our most highly compensated executive officers. A representative of SS&A attended Compensation
Committee  meetings  at  the  invitation  of  the  Compensation  Committee  Chairman  and  was  also  in  direct  contact  with  the  Compensation  Committee  and
company management from time to time. SS&A provided the Compensation Committee with assistance and advice in the review of our salary structure,
annual  and  equity  incentive  awards  and  other  related  executive  pay  issues.  In  addition,  SS&A  provided  advice  regarding  marketplace  trends  and  best
practices relating to competitive pay levels.

SS&A did not provide any services to us other than its services as the Compensation Committee’s independent compensation consultant, and SS&A did not
receive any fees or compensation from us other than the fee it received as the independent compensation consultant. Except as described above, SS&A did
not  provide  any  services  to  us  in  2018  or  2019.  The  Compensation  Committee  confirmed  that  SS&A’s  work  for  the  Compensation  Committee  did  not
create any conflicts of interest.

57

 
 
 
 
 
 
 
 
 
Summary Compensation

The following table contains information concerning the compensation paid during each of the two years ended December 31, 2019 and 2018, respectively
to our Chief Executive Officer and each of the three other most highly compensated executive officers (collectively, the “Named Executive Officers”).

Name
Christopher J. Schaber (1)

Jonathan Guarino (2)

Karen Krumeich (3)

Oreola Donini (4)

Richard C. Straube (5)

Summary Compensation

Year

2019
2018

Salary

Bonus

Option
Awards

All Other
Compensation   

Total

    $
    $

466,117    $
452,541    $

111,868    $
94,128    $

83,415    $
39,142    $

26,749    $
32,781    $

688,149 
618,592 

2019

    $

68,750    $

13,041    $

32,255    $

8,437    $

122,483 

Position

CEO &
President

CFO &
Senior VP

  Former CFO &  
Senior VP

CSO &
Senior VP

CMO &
Senior VP

2019
2018

2019
2018

2019
2018

    $
    $

    $
    $

    $
    $

163,555    $
230,969    $

-    $
40,604    $

-    $
26,095    $

6,360    $
11,324    $

169,915 
308,992 

241,500    $
230,000    $

47,817    $
41,124    $

45,164    $
26,095    $

4,619    $
4,619    $

339,100 
301,838 

212,352    $
329,521    $

30,090    $
53,975    $

22,582    $
26,095    $

13,636    $
22,116    $

278,659 
431,707 

(1) Dr. Schaber deferred the payment of his 2019 bonus of $111,868 until January 15, 2020. Option awards figure includes the value of Common Stock

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

(2) Mr. Guarino deferred the payment of his 2019 bonus of $13,041 until January 15, 2020. Option awards figure includes the value of Common Stock
option awards at grant date as calculated under FASB ASC 718. Other compensation represents health insurance costs paid by us. Mr. Guarino joined
the Company on September 9, 2019.

(3) Ms. Krumeich had zero deferred payments on bonus for 2019. Option awards 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 us. Effective September 6, 2019, Ms. Krumeich
resigned from the Company.

(4) Dr. Donini deferred the payment of her 2019 bonus of $47,817 until January 15, 2020. Option awards figure includes the value of  Common  Stock

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

(5) Dr. Straube deferred the payment of his 2019 bonus of $30,090 until January 15, 2020. Option awards figure includes the value of Common Stock

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

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 January 2020, our Board of Directors authorized an amendment to Dr. Schaber’s employment agreement to increase the number of shares of common
stock from 5,000 to 500,000, issuable 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.

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 7, 2017, the Compensation Committee approved an increase in salary for Dr. Schaber to $452,541. On December 13,
2018, the Compensation Committee approved an increase in salary for Dr. Schaber to $466,117. On December 12, 2019, the Compensation Committee
approved an increase in salary for Dr. Schaber to $475,439.

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. Upon Dr. Donini’s promotion to Chief Scientific Officer, the Compensation Committee increased her
targeted bonus to 30% of her annual base salary. On December 7, 2017, the Compensation Committee approved an increase in salary for Dr. Donini to
$230,000. On December 13, 2018, the Compensation Committee approved an increase in salary for Dr. Donini to $241,500. On December 12, 2019, the
Compensation Committee approved an increase in salary for Dr. Donini to $248,745.

On June 16, 2016, we entered into a one-year employment agreement with Karen Krumeich, our former Senior Vice President and Chief Financial Officer.
Pursuant to the agreement, we 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 renewed each year, until Ms. Krumeich resigned from the Company effective September 6, 2019. 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. On December 13, 2018, the Compensation Committee approved an increase in
salary for Ms. Krumeich to $237,898.

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 agreed to pay Dr. Straube $300,000 per year and a targeted annual bonus of 30% of base salary. We also issued him options
to purchase 10,000 shares of our common stock with one-third immediately vesting and the remainder vesting over three years. On March 26, 2019, we
entered into an amendment to our employment agreement with Dr. Straube. Pursuant to the amended agreement, which amendment becomes effective as of
April 1, 2019, Dr. Straube will be required to devote at least 20 hours per week to the performance of his duties and we will pay him $170,000 per year.
The amended employment agreement automatically renews each year, unless otherwise terminated. Upon termination without “Just Cause”, as defined in
the  amended  employment  agreement,  we  would  pay  Dr.  Straube  one  month  of  severance.  No  unvested  options  vest  beyond  the  termination  date.  On
December 7, 2017, the Compensation Committee approved an increase in salary for Dr. Straube to $329,521. On December 13, 2018, the Compensation
Committee  approved  an  increase  in  salary  for  Dr.  Straube  to  $339,407.  On  December  12,  2019,  the  Compensation  Committee  approved  an  increase  in
salary for Dr. Straube to $173,400.

59

 
 
 
 
 
 
 
On  September  9,  2019,  we  entered  into  a  one-year  employment  agreement  with  Jonathan  Guarino,  CPA,  CGMA,  our  Senior  Vice  President  and  Chief
Financial Officer. Pursuant to the agreement, we have agreed to pay Mr. Guarino $220,000 per year and a targeted annual bonus of 30% of base salary. We
also agreed to issue him options to purchase 40,000 shares of our common stock with one-quarter immediately vesting and the remainder vesting over three
years.  Mr.  Guarino’s  employment  agreement  automatically  renews  each  year,  unless  otherwise  terminated.  Upon  termination  without  “Just  Cause”,  as
defined in Mr. Guarino’s employment agreement, we would pay Mr. Guarino three months of severance, accrued salary, bonuses and vacation, and health
insurance benefits. No unvested options vest beyond the termination date.

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, 2019, as adjusted for the reverse stock split of one-for-ten effective October 7, 2016. We have never issued
Stock Appreciation Rights.

Name
Christopher J. Schaber

Jonathan Guarino

Oreola Donini

Richard C. Straube

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

Number of Securities
Underlying Unexercised
Options (#)

  Exercisable

-     
-     
-     
-     
-     
-     
12,858     
30,000     
33,750     
45,000     

27,500     
7,500     

-     
-     
-     
-     
1,250     
8,746     
20,000     
45,000     

-     
-     
-     
1,250     
8,746     
20,000     
22,500     

-    $
-    $
-    $
-    $
-    $
-    $
12,858    $
30,000    $
33,750    $
45,000    $

27,500    $
7,500    $

-    $
-    $
-    $
-    $
1,250    $
8,746    $
20,000    $
45,000    $

-    $
-    $
-    $
1,250    $
8,746    $
20,000    $
22,500    $

11,000     
11,219     
13,000     
10,000     
10,000     
14,000     
47,142     
30,000     
26,250     
15,000     

12,500     
2,500     

4,000     
2,000     
3,000     
7,000     
18,750     
26,254     
20,000     
15,000     

10,000     
5,000     
7,000     
18,750     
26,254     
20,000     
7,500     

60

Option
Exercise
Price
($)

46.40   
6.40   
6.80   
20.10   
15.00   
11.30   
2.01   
0.97   
0.96   
1.24   

Option
Expiration

Date
6/30/2020
11/30/2021
12/04/2022
12/04/2023
12/04/2024
12/30/2025
12/06/2027
12/12/2028
01/01/2029
12/11/2029

0.97   
1.24   

09/08/2029
12/11/2029

15.60   
20.10   
15.00   
11.30   
2.67   
2.01   
0.97   
1.24   

20.10   
15.00   
11.30   
2.67   
2.01   
0.97   
1.24   

8/14/2023
12/4/2023
12/4/2024
12/30/2025
3/30/2027
12/06/2027
12/13/2028
12/11/2029

1/06/2024
12/04/2024
12/30/2025
3/30/2027
12/06/2027
12/13/2028
12/11/2029

 
 
 
 
 
 
 
   
   
   
   
   
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
      
      
      
    
 
   
 
   
 
   
      
      
      
    
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
      
      
      
    
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
Compensation of Directors

The following table contains information concerning the compensation of the non-employee directors during the year ended December 31, 2019.

Name
Gregg A. Lapointe
Keith Brownlie
Diane L. Parks
Mark E. Pearson
Robert J. Rubin
Jerome B. Zeldis

Fees Earned
Paid in Cash1    

Option
Awards2

  $
  $
  $
  $
  $
  $

49,864    $
37,663    $
18,410    $
42,364    $
52,500    $
50,000    $

30,000    $
-    $
31,305    $
30,000    $
30,000    $
30,000    $

Total

79,864 
37,663 
49,715 
72,364 
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 is 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. During July 2019, Ms. Parks was selected by the Nominating Committee and elected by
the Board as a Director. Mr. Brownlie elected not to stand for re-election to the Board of Directors for the Annual meeting held on September 27, 2019.

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 our stockholders, which vest at the rate of 25% per quarter, commencing with the first quarter after each annual meeting
of stockholders.

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.

61

 
 
 
 
 
   
 
 
 
 
 
 
 
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 23, 2020, 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.

Name of Beneficial Owner
Altamont Pharmaceutical Holdings, LLC (1)
ACT Capital Management, LLLP (2)
Christopher J. Schaber (3)
Gregg A. Lapointe (4)
Diane L. Parks (5)
Mark E. Pearson (1)
Robert J. Rubin (6)
Jerome B. Zeldis (7)
Jonathan Guarino (8)
Oreola Donini (9)
Richard Straube (10)
All directors and executive officers as a group (10 persons)

Shares of
Common
Stock
Beneficially
Owned **    

Percent
of Class 

2,500,000     
1,506,500     
297,425     
64,544     
31,904     
2,534,928     
67,818     
79,685     
18,125     
109,442     
102,317     
3,306,186     

9.70%
5.80%
1.14%
* 
* 
9.82%
* 
* 
* 
* 
* 

12.48%

(1) Beneficial  ownership  for  Mark  E.  Pearson  and  Altamont  Pharmaceutical  Holdings,  LLC  (“Altamont  Pharmaceutical”),  a  company  for  which  Mr.
Pearson serves as general partner and chief executive officer, includes 2,330,000 shares of common stock purchased on July 2, 2018 in our registered
direct offering, but does not include a warrant to purchase up to 932,000 shares of common stock held by Altamont Pharmaceutical. While the warrant
currently is exercisable, it is subject to a blocker provision that prevents the holder from exercising the warrant if such holder would beneficially own
in excess of 4.99% of the common stock following such exercise. Beneficial ownership for Mr. Pearson also includes an option to purchase 10,482
shares of common stock exercisable within 60 days of March 23, 2020. As general partner and chief executive officer of Altamont Pharmaceutical, Mr.
Pearson exercises voting and dispositive control over the securities beneficially owned by Altamont Pharmaceutical, and therefore may be deemed to
be the beneficial owner thereof; however, Mr. Pearson disclaims beneficial ownership of the securities beneficially owned by Altamont Pharmaceutical
except to the extent of his pecuniary interest therein. The address of Altamont Pharmaceutical is 3031 Tisch Way, Suite 505, San Jose, CA 95128 and
of Mr. Pearson is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New Jersey 08540.

(2) On February 7, 2020, ACT Capital Management, LLLP, on behalf of itself and Amir L. Ecker and Carol G. Frankenfield, filed Amendment No. 4 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  277,500  shares  and  shared  dispositive  power  with  respect  to  1,221,499  shares;  (b)  Amir  L.  Ecker  has  sole  voting  power  with  respect  to
635,999  shares,  shared  voting  power  with  respect  to  358,999  shares  and  shared  dispositive  power  with  respect  1,221,499  shares  and  (c)  Carol  G.
Frankenfield has shared voting power with respect to 377,500 shares and shared dispositive power with respect 1,221,499 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.

(3) Includes 53,095 shares of common stock owned by Dr. Schaber, options to purchase 224,575 shares of common stock exercisable within 60 days of
March 23, 2020 and warrants to purchase up to 19,755 shares of common stock exercisable within 60 days of March 23, 2020. The address of Dr.
Schaber is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New Jersey 08540.

(4) Includes 7,379 shares of Common Stock and options to purchase 57,1657 shares of Common Stock exercisable within 60 days of March 23, 2020. The

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

62

 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
(5) Includes 14,940 shares of Common Stock and options to purchase 16,964 shares of Common Stock exercisable within 60 days of March 23, 2020. The

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

(6) Includes  4,385  shares  of  Common  Stock,  options  to  purchase  59,477  shares  of  Common  Stock  exercisable  within  60  days  of  March  23,  2020,  and
warrants to purchase up to 3,956 shares of Common Stock exercisable within 60 days of March 23, 2020. The address of Dr. Rubin is c/o Soligenix, 29
Emmons Drive, Suite B-10, Princeton, New Jersey 08540.

(7) Includes 22,917 shares of Common Stock and options to purchase 56,768 shares of Common Stock exercisable within 60 days of March 23, 2020. The

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

(8) Includes options to purchase 18,125 shares of Common Stock owned by Mr. Guarino exercisable within 60 days of March 23, 2020. The address of

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

(9) Includes 102,317 options to purchase shares of Common Stock owned by Dr. Straube exercisable within 60 days of March 23, 2020. The address of

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

(10) Includes options to purchase 109,442 shares of Common Stock owned by Dr. Donini exercisable within 60 days of March 23, 2020. The address of Dr.

Donini 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  23,  2020  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 25,778,431 shares of Common Stock outstanding as of March 23, 2020.

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 (the “2015 Plan”), which was approved by stockholders on June 18, 2015. In June
2017, our stockholders approved an amendment to the 2015 Plan to increase the maximum number of shares of our Common Stock available for issuance
under the plan to 600,000 shares. In September 2018, our stockholders approved a second amendment to the 2015 Plan to increase the maximum number of
shares of our common stock available for issuance under the plan, bringing the total shares available for issuance under the plan to 1,000,000 shares. The
following table provides information, as of December 31, 2019 with respect to options outstanding under our 2005 Equity Incentive Plan and our 2015
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.

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

1,506,972    $
-     
1,506,972    $

3.77     
-     
3.77     

663,709 
- 
663,709 

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

future issuance under that plan.

Item 13. Certain Relationships and Related Transactions and Director Independence

Related Party Transactions

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

We  are  party  to  a  registration  rights  agreement  with  certain  stockholders,  including  Altamont  Pharmaceutical  Holdings,  LLC  and  ACT  Capital
Management,  LLLP  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  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,  2018.  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 Mr. Lapointe, Ms. Parks, 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.

64

 
 
 
   
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
Item 14. Principal Accountant Fees and Services

The following table highlights the aggregate fees billed during each of the two years ended December 31, 2019 and December 31, 2018 by EisnerAmper
LLP.

Audit fees
Tax fees
Other fees

Total

Audit Fees

  $

2019

2018

146,490    $
12,250     
-     

178,800 
9,890 
- 

  $

158,740    $

188,690 

This category includes the fees for the examination of our consolidated financial statements, review of our Annual Report on Form 10-K and quarterly
reviews of the interim financial statements included in our Quarterly Reports on Form 10-Q.

Tax Fees

This category relates to professional services for tax compliance, tax advice and tax planning.

Other Fees

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.

65

 
 
 
 
 
 
   
 
   
   
 
   
      
  
 
 
 
 
 
 
 
 
 
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, 2019 and 2018

Consolidated Statements of Operations for the Years Ended December 31, 2019 and 2018

Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2019 and 2018

Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2019 and 2018

Consolidated Statements of Cash Flows for the Years Ended December 31, 2019 and 2018

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-7 - F-22

F-23

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

3.6

4.1

4.2

4.3

4.4

4.5

4.6

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).

Certificate of Amendment to Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 of our
current report on Form 8-K filed on September 28, 2018).

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).

Form of Warrant to be issued to each investor in the June 2018 registered public offering Form of Warrant to (incorporated by reference to
Exhibit 4.8 included in our Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-225226) filed on June 20, 2018).

Form of Representative’s Warrant (incorporated by reference to Exhibit 4.9 included in our Amendment No. 1 to Registration Statement on
Form S-1 (File No. 333-225226) filed on June 18, 2018).

Description of Securities. *

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

10.15

10.16

10.17

10.18

10.19

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).

Form S-8 Registration of Stock Options Plan dated June 20, 2014 (incorporated by reference to our registration statement on Form S-8 filed
on June 20, 2014). 

Form S-8 Registration of Stock Options Plan dated December 11, 2015 (incorporated by reference to our registration statement on Form S-
8 filed on December 14, 2015). 

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).

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

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

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

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

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

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

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 10.42 included
in our Annual Report on Form 10-K for the fiscal year ended December 31, 2014).

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.20

10.21

10.22

10.23

10.24

10.25

10.26 

21.1

23.1

31.1

31.2

32.1

32.2

2015 Equity Incentive Plan, as amended on September 27. 2018 (incorporated by reference to Exhibit 10.1 of our current report on Form 8-
K filed on September 28, 2018).

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 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).

First Amendment to Employment Agreement dated as of April 1, 2019 between the Company and Richard Straube, M.D. (incorporated by
reference to Exhibit 10.30 included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.**

Soligenix, Inc. 2015 Equity Incentive Plan, as amended on as amended on June 18, 2017 and September 27, 2018 and as proposed to be
amended on September 6, 2019 (incorporated by reference to Exhibit 10.1 included in our current report on Form 8-K filed on September
11, 2019).

Employment  Agreement  dated  as  of  September  6,  2019  between  the  Company  and  Jonathan  L.  Guarino  (incorporated  by  reference  to
Exhibit 10.2 included in our current report on Form 8-K filed on September 11, 2019).**

Second  Amendment  to  Employment  Agreement  dated  as  of  January  2,  2020,  between  Soligenix,  Inc.  and  Christopher  J.  Schaber,  PhD
(incorporated by reference to Exhibit 10.2 included in our current report on Form 8-K filed on January 3, 2020).**

Subsidiaries of the Company. *

Consent of EisnerAmper LLP. *

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). *

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). *

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

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

101.INS

XBRL Instance Document

101.SCH

XBRL Taxonomy Extension Schema Document

101.CAL

XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

XBRL Taxonomy Extension Label Linkbase Document

101.PRE

XBRL Taxonomy Extension Presentation Linkbase Document

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

SOLIGENIX, INC.

By:

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

Date: March 30, 2020

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

Name

Capacity

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

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

/s/ Diane L. Parks 
Diane L. Parks, MBA

/s/ Mark Pearson 
Mark Pearson

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

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

/s/ Jonathan Guarino 
Jonathan Guarino, CPA, CGMA

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

Director

Director

Director

Director

Director

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

69

Date

March 30, 2020

March 30, 2020

March 30, 2020

March 30, 2020

March 30, 2020

March 30, 2020

March 30, 2020

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
SOLIGENIX, INC. AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Consolidated Balance Sheets as of December 31, 2019 and 2018
Consolidated Statements of Operations for the Years Ended December 31, 2019 and 2018 
Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2019 and 2018 
Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2019 and 2018
Consolidated Statements of Cash Flows for the Years Ended December 31, 2019 and 2018 
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-7 - F-22
F-23

 
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Balance Sheets
As of December 31, 2019 and 2018

Assets
Current assets:

Cash and cash equivalents
Contracts and grants receivable
UK research and development incentives receivable
Prepaid expenses and other current assets

Total current assets
Security deposit
Office furniture and equipment, net
Deferred issuance costs
Intangible assets, net
Right-of-use lease assets
Other assets
Total assets

Liabilities and shareholders’ equity
Current liabilities:

Accounts payable
Accrued expenses
Accrued compensation

Lease liabilities - current
Total current liabilities
Non-current liabilities:

Lease liabilities, net of current

Total liabilities
Commitments and contingencies
Shareholders’ equity:

Preferred stock: 350,000 shares authorized; 

none issued or outstanding

Common stock, $.001 par value; 50,000,000 shares authorized; 21,753,124 and 17,682,839 shares issued and

outstanding at December 31, 2019 and 2018, respectively

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

  $

  $

  $

  $

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

F-2

2019

2018

5,420,708    $
1,018,835     
444,043     
609,739     
7,493,325     
22,757     
36,093     
39,324     
19,699     
125,412     
38,750     
7,775,360    $

8,983,717 
1,201,715 
- 
157,278 
10,342,710 
22,734 
19,634 
59,761 
46,863 
- 
- 
10,491,702 

2,735,442    $
3,157,386     
298,173     
121,075     
6,312,076     

2,126,215 
1,790,689 
294,628 
- 
4,211,532 

6,149     
6,318,225     

- 
4,211,532 

-     

- 

21,753     

(45,010)    

17,683 
177,006,004      172,436,176 
(3,669)
(175,525,612)     (166,170,020)
6,280,170 
10,491,702 

1,457,135     
7,775,360    $

 
 
 
 
 
   
 
   
     
 
   
     
 
   
   
   
   
   
   
   
   
   
   
 
   
      
  
   
      
  
   
      
  
   
   
   
   
   
      
  
   
   
   
      
  
   
      
  
   
   
   
   
   
   
 
 
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:

Foreign currency transaction (loss)/gain
Interest income
UK research and development incentives

Net loss before income taxes
Income tax benefit
Net loss

Basic and diluted net loss per share

Basic and diluted weighted average common shares outstanding

2019

2018

  $

  $
  $

3,215,639    $
1,414,277     
4,629,916     
(3,567,415)    
1,062,501     

8,122,610     
3,480,912     
11,603,522     
(10,541,021)    

(7,809)    
148,968     
433,594     
(9,966,268)    
610,676     
(9,355,592)   $
(0.48)   $
19,376,508     

3,965,496 
1,275,952 
5,241,448 
(4,597,715)
643,733 

6,750,954 
2,951,760 
9,702,714 
(9,058,981)

437 
158,569 
- 
(8,899,975)
- 
(8,899,975)
(0.68)
13,178,154 

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

F-3

 
 
 
 
 
   
 
   
     
 
   
   
   
   
   
      
  
   
   
   
   
   
      
  
   
   
   
   
   
   
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Comprehensive Loss
For the Years Ended December 31, 2019 and 2018

Net loss
Other comprehensive loss:

Foreign currency translation adjustments

Comprehensive loss

2019
(9,355,592)   $

2018
(8,899,975)

(41,341)    
(9,396,933)   $

(3,669)
(8,903,644)

  $

  $

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

F-4

 
  
 
 
 
   
 
   
      
  
   
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Changes in Shareholders’ Equity
For the Years Ended December 31, 2019 and 2018

Common Stock

Shares

Par Value

Additional
Paid–In
Capital

8,730,640    $

8,731    $ 163,581,026    $

Accumulated
Other

Comprehensive    Accumulated    

Loss

Deficit
-    $ (157,270,045)   $

Total
6,319,712 

20,161     

20     

38,380     

-     

-     

38,400 

8,932,038     
-     
-     
-     
-     
17,682,839    $

8,932     
-     
-     
-     
-     

8,628,014     
(192,130)    
380,886     
-     
-     
17,683    $ 172,436,176    $

-     
-     
-     
(3,669)    
-     

-     
-     
-     
-     
(8,899,975)    
(3,669)   $ (166,170,020)   $

8,636,946 
(192,130)
380,886 
(3,669)
(8,899,975)
6,280,170 

3,824,585     

3,824     

4,138,632     

-     
245,700     
-     
-     
-     
-     
21,753,124    $

-     
246     
-     
-     
-     
-     

(152,517)    
205,492     
1,882     
376,339     
-     
-     
21,753    $ 177,006,004    $

-     

-     

-     

4,142,456 

-     

-     
-     
(41,341)    
-     

-     
-     
-     
(9,355,592)    
(45,010)   $ (175,525,612)   $

(152,517)
205,738 
1,882 
376,339 
(41,341)
(9,355,592)
1,457,135 

Balance, December 31, 2017
Issuance of common stock pursuant to

Lincoln Park Equity Line

Issuance of common stock in public

offering

Costs associated with public offering
Share-based compensation expense
Foreign currency translation adjustment
Net loss
Balance, December 31, 2018
Issuance of common stock pursuant to

FBR At-the-Market Sales Agreement
Cost associated with issuance of common

stock

Issuance of common stock to vendors
Exercise of common stock options
Share-based compensation expense
Foreign currency translation adjustment
Net loss
Balance, December 31, 2019

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

F-5

 
  
 
 
 
   
   
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
      
      
   
   
   
   
   
 
 
 
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
Noncash lease expense
Share-based compensation
Issuance of common stock for services
(Gain) loss on disposition of office furniture

Change in operating assets and liabilities:

Contracts and grants receivable
Prepaid expenses and other current assets
Security deposit
UK research and development incentives receivable
Tax receivable
Operating lease liability
Accounts payable and accrued expenses
Accrued compensation
Total adjustments

Net cash used in operating activities

Investing activities:

Purchases of office furniture and equipment
Proceeds from sale of office furniture
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 issuance of common stock
Proceeds from issuance of common stock pursuant to the equity line
Proceeds from the exercises of stock options
Principal repayment – financing lease

Net cash provided by financing activities

Effect of exchange rate on cash and cash equivalents
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

Supplemental information:

Cash paid for state income taxes
Cash paid for lease liabilities:

Operating lease:
Financing lease:

Non-cash investing and financing activities:
Right-of use assets and lease liabilities recognized on January 1, 2019
Deferred issuance cost reclassified to additional-paid-in capital
Issuance of restricted common stock to vendor for website development costs
Issuance of common stock to vendor included in prepaid expenses

2019

2018

  $

(9,355,592)   $

(8,899,975)

54,450     
123,110     
376,339     
159,238     
(3,843)    

182,880     
(452,255)    
(23)    
(444,043)    
-     
(121,938)    
1,968,565     
3,545     
1,846,025     
(7,509,567)    

44,060 
- 
380,886 
- 
1,483 

(275,464)
105,976 
- 
- 
416,810 
- 
1,019,984 
(38,391)
1,655,344 
(7,244,631)

(30,209)    
5,500     
(24,709)    

(1,925)
1,000 
(925)

-     

4,142,456     
(132,080)    
-     
1,882     
(6,803)    
4,005,455     
(34,188)    
(3,563,009)    
8,983,717     
5,420,708    $

8,636,946 
(251,891)
- 
- 
38,400 
- 
- 
8,423,455 
(3,669)
1,174,230 
7,809,487 
8,983,717 

11,132    $

2,580 

140,017     
8,544     

255,965     
33,535     
46,500     
2,550     

- 
- 

- 
- 
- 
- 

  $

  $

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

F-6

 
 
 
 
 
   
 
   
     
 
   
      
  
   
   
   
   
   
   
      
  
   
   
   
   
   
   
   
   
   
   
 
   
      
  
   
      
  
   
   
   
 
   
      
  
   
      
  
   
   
      
   
   
   
   
   
   
   
   
   
   
      
  
   
      
  
   
   
   
      
  
   
   
   
   
 
 
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: Specialized BioTherapeutics (formerly “BioTherapeutics”)
and Public Health Solutions (formerly “Vaccines/BioDefense”).

The Company’s Specialized 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  Public  Health  Solutions  business  segment  includes  active  development  programs  for  RiVax®,  its  ricin  toxin  vaccine  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  generates  revenues  under  government  grants  primarily  from  the  National  Institutes  of  Health  (“NIH”)  and  government  contracts  from
NIAID. The Company is currently developing RiVax® under a NIAID 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, and a one-year NIH grant of $150,000 in support of its SGX942 pediatric program.
In addition, the Company has a subcontract of approximately $700,000 from a NIAID grant over five years for its thermostabilization technology, and a
Defense  Threat  Reduction  Agency  subcontract  of  approximately  $600,000  over  three  years  for  SGX943.  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  (“U.S.”)  Food  and  Drug
Administration (the “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, 2019, the Company had an accumulated deficit of $175,525,612. During the year ended
December  31,  2019,  the  Company  incurred  a  net  loss  of  $9,355,592  and  used  $7,509,567  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. From January 1, 2020
through March 23, 2020, the Company sold 1,732,115 shares of common stock pursuant to the FBR Sales Agreement at a weighted average price of $2.30
per share. Based on the Company’s approved operating budget, current rate of cash outflows, cash on hand, proceeds from government contract and grant
programs, and proceeds available from the At Market Issuance Sales Agreement (“FBR Sales Agreement”) with B. Riley FBR, Inc. (“FBR”), 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-7

 
 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2019, the Company had cash and cash equivalents of $5,420,708 as compared to $8,983,717 as of December 31, 2018, representing a
decrease of $3,563,009 or 40%. As of December 31, 2019, the Company had working capital of $1,181,249, as compared to working capital of $6,131,178
for the prior year, representing a decrease of $4,949,929. The decrease in cash and cash equivalents was primarily the result of the use of cash to fund
operations  partially  offset  by  the  proceeds  raised  by  the  Company’s  financing  activities.  The  decrease  in  working  capital  was  primarily  related  to  the
expenditures  incurred  in  the  expansion  of  the  pivotal  Phase  3  trial  of  SGX942  in  addition  to  the  ongoing  expenditures  incurred  in  the  pivotal  Phase  3
clinical trial of SGX301.

Management’s business strategy can be outlined as follows:

● Following  positive  primary  endpoint  topline  analysis  for  the  Phase  3  clinical  trial  of  SGX301,  continue  to  explore  partnership  and

commercialization while pursuing New Drug Application filing;

● Following positive interim analysis, complete enrolment and report final results in the Company’s pivotal Phase 3 clinical trial of SGX942 for the

treatment of oral mucositis in head and neck cancer;

● Continue  development  of  RiVax®  in  combination  with  the  Company’s  ThermoVax®  technology  to  develop  a  new  heat  stable  vaccine  in

biodefense with NIAID funding support;

● Continue  to  apply  for  and  secure  additional  government  funding  for  each  of  the  Company’s  Specialized  BioTherapeutics  and  Public  Health

Solutions programs through grants, contracts and/or procurements;

● Pursue business development opportunities for the Company’s pipeline programs, as well as explore merger/acquisition strategies; and

● Acquire or in-license new clinical-stage compounds for development.

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

● The  Company  has  up  to  $2.97  million  in  active  government  contract  and  grant  funding  still  available  as  of  December  31,  2019  to  support  its
associated  research  programs  through  2020  and  beyond,  provided  the  federal  agencies  exercise  all  options  and  do  not  elect  to  terminate  the
contracts or grants for convenience. The Company plans to submit additional contract and grant applications for further support of its programs
with various funding agencies;

● The Company has continued to use equity instruments to provide a portion of the compensation due to vendors and collaboration partners and

expects to continue to do so for the foreseeable future;

● The  Company  will  continue  to  pursue  Net  Operating  Loss  (“NOL”)  sales  in  the  state  of  New  Jersey  pursuant  to  its  Technology  Business  Tax

Certificate Transfer Program if available;

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

transactions;

● The Company has up to $0.9 million remaining from the FBR Sales Agreement as of March 23, 2020 under the prospectus supplement updated

October 3, 2018; and

● The Company may seek additional capital in the private and/or public equity markets, to continue its operations, respond to competitive pressures,
develop  new  products  and  services,  and  to  support  new  strategic  partnerships.  The  Company  is  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.

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.

F-8

 
 
 
     
 
 
      
 
 
 
 
 
 
 
 
  
 
 
 
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: Specialized BioTherapeutics and Public Health Solutions.

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 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, 2019 or 2018.

Website Development Costs

In February 2019, Altamont Pharmaceutical Holdings, LLC (“Altamont”), a company which owns 5% or more of the Company’s shares of common stock,
signed a service agreement with a third-party vendor to re-develop the Company’s website. Upon completion of the project at the end of June 2019, the
Company  capitalized  the  related  website  development  costs  of  $46,500  in  accordance  with  FASB  Codification  ASC  350-50  “Accounting  for  Web  Site
Development  Costs”,  which  was  reported  in  other  assets  in  the  consolidated  balance  sheet  as  of  December  31,  2019.  Beginning  in  the  quarter  ending
September 30, 2019, the Company is amortizing the website development costs on a straight-line basis over three years, the estimated useful life of the
website. The Company will also review its capitalized website development costs periodically for impairment. Website amortization expense for 2019 was
$7,750 and accumulated amortization was $7,750 as of December 31, 2019.

F-9

 
 
 
 
 
 
 
 
 
 
 
 
 
Impairment of Long-Lived Assets

Office  furniture  and  equipment,  website  development  costs  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, 2019 or 2018.

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,  2019.  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 sheets for cash and cash equivalents, contracts and grants receivable, tax receivable, accounts
payable, accrued expenses, and accrued compensation approximate their fair value based on the short-term maturity of these instruments.

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.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 under the
Company’s  2015  Equity  Incentive  Plan  (the  “2015  Plan”).  The  2015  Plan  provides  for  the  grant  of  stock  options,  restricted  stock,  deferred  stock  and
unrestricted stock to our employees and non-employees (including consultants). The shares issued under the 2015 Plan are registered on Form S-8 (SEC
File  No.  333-208515).  However,  as  shares  of  common  stock  are  not  covered  by  a  reoffer  prospectus,  the  certificates  reflecting  such  shares  reflect  a
Securities  Act  of  1933,  as  amended  restrictive  legend.  In  June  2018,  the  FASB  amended  the  accounting  for  share-based  compensation  issued  to
nonemployees  in  ASU  2018-07.  Under  the  revised  guidance,  the  scope  of  FASB  ASC  718  was  expanded  to  include  share-based  payments  issued  to
nonemployees,  supersedes  FASB  ASC  505-50  and  generally  aligns  the  accounting  for  awards  issued  to  nonemployees  to  the  accounting  for  employee
awards. The Company adopted the new guidance effective January 1, 2019, and in accordance with the new guidance, stock compensation expense for
equity-classified awards to nonemployees is measured on the date of grant and is recognized when the services are performed. The adoption of ASU 2018-
07 did not have a material impact on the Company’s financial statements.

The fair value of options issued during the years ended December 31, 2019 and 2018 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 83% - 93% for 2019 and 91% - 94% for 2018; and

● risk-free interest rates ranging from 1.44% to 2.50% in 2019 and 2.68% to 2.93% in 2018.

The fair value of each option grant made during 2019 and 2018 was estimated on the date of each grant using the Black-Scholes option pricing model and
recognized as share-based compensation rateably over the option vesting periods, which approximates the service period.

Foreign Currency Transactions and Translation

In 2018, the Company changed the status of a wholly owned subsidiary in the United Kingdom (“UK”) from inactive to active and incurred expenditures in
multiple currencies including the U.S. dollar, the British Pound and the Euro to fund its clinical trial operations in the UK and select countries in Europe. In
accordance  with  FASB  ASC  830  Foreign  Currency  Matters,  the  UK  subsidiary  expresses  its  U.S.  dollar  and  Euro  denominated  transactions  in  its
functional currency, the British Pound, with related transaction gains or losses included in net loss. On a quarterly basis, the financial statements of the UK
subsidiary are translated into U.S. dollars and consolidated into the Company’s financials, with related translation adjustments reported as a cumulative
translation  adjustment  (“CTA”),  which  is  a  component  of  accumulated  other  comprehensive  loss.  In  2019  and  2018,  the  Company  recognized  foreign
currency transaction loss and gain of $7,809 and $437, respectively, in its consolidated statements of operations and a foreign currency translation loss of
$45,010 and $3,669 as CTA in its consolidated balance sheets, respectively.

F-11

 
 
 
 
 
 
 
 
 
 
 
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, 2019 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 2019 and 2018. Additionally, the Company has
not recorded an asset for unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2019 and 2018.

Research and Development Incentive Income and Receivable

The Company recognizes other income from United Kingdom research and development incentives when there is reasonable assurance that the income will
be received, the relevant expenditure has been incurred, and the consideration can be reliably measured. The small or medium sized enterprise (“SME”)
research  and  development  tax  relief  program  supports  companies  that  seek  to  research  and  develop  an  advance  in  their  field  and  is  governed  through
legislative law by HM Revenue & Customs as long as specific eligibility criteria are met.

Management has assessed the Company’s research and development activities and expenditures to determine which activities and expenditures are likely to
be eligible under the SME research and development tax relief program described above. At each period end management estimates the refundable tax
offset available to the Company based on available information at the time. As the tax incentives may be received without regard to an entity’s actual tax
liability,  they  are  not  subject  to  accounting  for  income  taxes.  As  a  result,  amounts  realized  under  the  SME  R&D  tax  relief  scheme  are  recorded  as  a
component of other income.

The research and development incentive receivable represents an amount due in connection with the above program. The Company has recorded a research
and development incentive receivable of approximately $444,000 as of December 31, 2019 in the consolidated balance sheet and approximately $434,000
in other income in the consolidated statement of operations for the year then ended related to the SME research and development tax relief program.

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.

F-12

 
 
 
 
 
 
 
 
 
 
The  following  table  summarizes  potentially  dilutive  adjustments  to  the  number  of  common  shares  which  were  excluded  from  the  diluted  calculation
because their effect would be anti-dilutive due to the losses in each period.

Common stock purchase warrants
Stock options
Total

For the

Year Ended    
December 31,
2019
6,192,711     
1,506,972     
7,699,683     

For the
Year Ended  
December 31, 
2018
6,303,643 
1,022,095 
7,325,738 

The  weighted  average  exercise  price  of  the  Company’s  stock  options  and  warrants  outstanding  at  December  31,  2019  were  $3.77  and  $2.88  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.

Accounting for Leases

On January 1, 2019, the Company adopted FASB ASU No. 2016-02, “Leases” (Topic 842) (the “Lease Standard”), a new standard which requires all leases
with terms longer than 12 months be recognized by the lessee on its balance sheet as a right-of-use lease asset and a corresponding lease liability, including
leases currently accounted for as operating leases, and key information about leasing arrangements to be disclosed. 

The Company adopted the Lease Standard under the alternative transition method permitted by ASU 2018-11. This transition method allowed the Company
to initially apply the requirements of the Lease Standard at the adoption date, versus at the beginning of the earliest period presented. The Company elected
the transition package of practical expedients, which permits not separating lease and non-lease components for all of its leases and the short-term lease
recognition exemption for all of its leases that qualify; however, it did not elect the use of hindsight practical expedient.

As a result of the adoption of the Lease Standard, the Company classified a lease for its office space at 29 Emmons Drive, Suite B-10 in Princeton, New
Jersey and a lease for a copier machine in the office as an operating lease and a financing lease, respectively, and recorded related right-of-use lease assets
and lease liabilities accordingly. As of December 31, 2019, the Company’s consolidated balance sheet included a right-of-use lease asset of $112,387 for
the office space and $13,025 for the copier machine. Lease liabilities in the Company’s consolidated balance sheet included corresponding lease liabilities
of $113,559 and $13,665, respectively. During the year ended December 31, 2019, the Company recognized lease expense of $141,191 for the operating
lease,  in  addition  to  amortization  expense  of  $7,443  and  interest  expense  of  $1,741  for  the  financing  lease  in  the  Company’s  consolidated  statement  of
operations.

F-13

 
 
 
 
 
 
 
   
 
   
   
   
 
 
 
 
 
 
 
 
The following represent a reconciliation of contractual lease cash flows to the right-of-use lease assets and liabilities recognized in the financial statements
upon adoption:

Operating
Lease

Financing
Lease

Contractual cash payments for the remaining lease term as of January 1, 2019:
2019
2020
2021
Total
Discount rate applied
Present value of contractual cash payments for the remaining lease term as of January 1, 2019

Right-of-use lease asset:
Right-of-use lease asset, January 1, 2019
Less: reduction/amortization
Right-of-use lease asset, December 31, 2019

Lease liability:
Lease liability, January 1, 2019
Less: repayments
Lease liability, December 31, 2019

Lease expenses for the year ending December 31, 2019:
Lease expense
Amortization expense
Interest expense
Total

Contractual cash payments for the remaining lease term as of December 31, 2019:
2020
2021
Total
Remaining lease term (months) as of December 31, 2019

  $

  $

  $

  $

  $

  $

  $

  $

  $

  $

  $

  $

140,016 
118,830 
- 
258,846 

  $
10%   
  $

235,497 

235,497 
123,110 
112,387 

  $

  $

235,497 
121,938 
113,559 

  $

  $

141,191 
- 
- 
141,191 

118,833 
- 
118,833 
10 

  $

  $

  $

  $

8,544 
8,544 
6,408 
23,496 

10%

20,468 

20,468 
7,443 
13,025 

20,468 
6,803 
13,665 

- 
7,443 
1,741 
9,184 

8,544 
6,408 
14,952 
21 

The following disclosure as of December 31, 2018 continues to be in accordance with ASC 840. Future minimum lease payments for operating leases at
December 31, 2018 was as follows:

Year
2019
2020
2021
Total

Rent expense under ASC 840 for the year ended December 31, 2018 was $145,449.

Note 3. Intangible Assets

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

December 31, 2019
Licenses
Patents
Total
December 31, 2018
Licenses
Patents
Total

Total

148,561 
127,377 
4,984 
280,922 

  $

  $

Cost

Accumulated
Amortization    

Net Book
Value

  $

  $

  $

  $

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

442,535    $
1,893,185     
2,335,720    $

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

415,371    $
1,893,185     
2,308,556    $

19,699 
- 
19,699 

46,863 
- 
46,863 

Amortization expense was $27,164 and $27,089 in 2019 and 2018, respectively.

Based on the balance of licenses and patents at December 31, 2019, future annual amortization expense is expected to be $19,699 during the year ending
December 31, 2020.

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

 
   
 
 
 
 
 
 
   
 
   
 
   
   
   
   
   
 
   
  
   
  
   
  
   
  
   
   
 
   
  
   
  
   
  
   
  
   
   
 
   
  
   
  
   
  
   
  
   
   
   
   
 
   
  
   
  
   
  
   
  
 
 
   
   
 
 
 
 
   
   
 
 
 
 
 
 
   
 
   
     
     
 
   
   
      
      
  
   
 
 
 
 
F-14

Note 4. Accrued Expenses

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

Clinical trial expenses
Other

Total

Note 5. Income Taxes

The income tax benefit consisted of the following for the years ended December 31, 2019 and 2018:

Federal
Foreign
State
Income tax benefit

As of
December 31,

2019
3,020,030    $
137,356     
3,157,386    $

2018
1,633,713 
156,976 
1,790,689 

2019

2018

-    $
-     
(610,676)    
(610,676)   $

- 
- 
- 
- 

  $

  $

  $

  $

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2019 and 2018 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

2019
23,936,000    $
8,315,000     
1,331,000     
1,051,000     
34,633,000     
(34,633,000)    
-    $

2018
22,996,000 
8,333,000 
1,331,000 
1,164,000 
33,824,000 
(33,824,000)
- 

  $

  $

The Company had gross NOLs at December 31, 2019 of approximately $107,767,000 for federal tax purposes, approximately $16,180,000 for state tax
purposes and approximately $815,000 for foreign tax purposes. Federal losses generated in 2018 or later will carry forward indefinitely. In addition, the
Company has $8,315,000 of various tax credits which expire from 2020 to 2037. 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 year ended December 31, 2019, 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 $610,676 of income tax benefit, net of transaction costs. The Company has not yet sold its 2018 or
2019 New Jersey NOLs but may be able to do so in the future. There can be no assurance as to the continuation or magnitude of this program in the future.

F-15

 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
   
 
   
   
 
 
 
 
   
 
   
   
   
   
   
 
 
 
Reconciliations of the difference between income tax benefit computed at the federal and state statutory tax rates and the provision for income tax benefit
for the years ended December 31, 2019 and 2018 were as follows:

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

Income tax benefit

Note 6. Shareholders’ Equity

Preferred Stock

2019

2018

(21.0)%   
(8.8)
0.3 
1.8 
2.1 
2.5 
8.8 
8.3 
(6.0)%   

(21.0)%
(12.5)
0.2 
1.1 
0.9 
- 
8.4 
22.9 
     -%

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

Common Stock

The following items represent transactions in the Company’s common stock for the year ended December 31, 2019:

● On January 2, 2019, the Company issued 60,000 shares of common stock to a vendor as partial consideration for its service performed. The fair

value of the shares was $0.96 per share.

● The Company issued 8,681 shares of restricted common stock on both April 29, 2019 and July 1, 2019 to a vendor as consideration for its service

performed. The fair values for the shares issued were $0.73 and $0.72 per share, respectively.

● On May 15, 2019, the Company issued 50,000 shares of common stock to a vendor as partial consideration for its service performed. The fair
value of the shares was $0.83 per share. In addition, the Company issued to the vendor 25,000 shares of common stock with a fair value of $0.98
per share on July 15, 2019, 5,000 shares of common stock with a fair value of $1.05 per share on August 15, 2019, and 10,000 shares with a fair
value of $0.88 per share on September 15, 2019.

● On  June  28,  2019,  the  Company  issued  78,338  shares  of  restricted  common  stock  to  Altamont,  a  company  which  owns  5%  or  more  of  the
Company’s shares of common stock, as reimbursement for its cost incurred related to the re-development of the Company’s website and partial
consideration for its service performed. The fair value of the shares was $0.71 per share.

● During the  quarter  ended  March  31,  2019,  the  Company  issued  446,369  shares  of  common  stock  pursuant  to  the  FBR  Sales  Agreement  at  a

weighted average price of $1.17 per share.

● During  the  quarter  ended  June  30,  2019,  the  Company  issued  414,983  shares  of  common  stock  pursuant  to  the  FBR  Sales  Agreement  at  a

weighted average price of $0.77 per share.

● During the quarter ended September 30, 2019, the Company issued 1,667,698 shares of common stock pursuant to the FBR Sales Agreement at a

weighted average price of $1.03 per share.

● During the quarter ended December 31, 2019, the Company issued 1,295,535 shares of common stock pursuant to the FBR Sales Agreement at a

weighted average price of $1.23 per share.

F-16

 
  
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following items represent transactions in the Company’s common stock for the year ended December 31, 2018:

● On February  21,  2018,  the  Company  issued  10,083  shares  of  common  stock  pursuant  to  the  equity  line  with  Lincoln  Park  Capital  Fund,  LLC

(“Lincoln Park”);

● On April 6, 2018, the Company issued 10,078 shares of common stock under the equity line with Lincoln Park;

● On July 2, 2018, the Company closed an underwritten public offering of 7,766,990 shares of its common stock and warrants to purchase 3,106,796

shares of common stock at a combined offering price of $1.03;

● On  July  9,  2018,  the  underwriter  for  the  Company’s  underwritten  public  offering  exercised  the  over-allotment  option  to  purchase  1,165,048

additional shares of common stock and warrants to purchase 466,019 shares of common stock at a combined offering price of $1.03.

All  issuances  of  the  Company’s  common  stock  for  the  years  ended  December  31,  2019  described  above,  other  than  shares  issued  under  the  FBR  Sales
Agreement, were issued under the 2015 Plan and are registered on a Registration Statement on Form S-8 (SEC File No. 333-208515). However, as shares
of common stock are not covered by a reoffer prospectus, the certificates evidencing such shares reflect a Securities Act of 1933, as amended, restrictive
legend.

Lincoln Park Equity Line

In March 2016, the Company entered into a common stock purchase agreement with Lincoln Park. The 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. 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.  The  common  stock  purchase  agreement  with  Lincoln  Park  expired  on  March  31,  2019,  and  any  issuable  amounts  of  common  stock
remaining at the expiration date were forfeited.

FBR At Market Issuance Sales Agreement

On August 11, 2017, the Company entered into the FBR Sales Agreement to sell shares of the Company’s common stock from time to time, through an “at-
the-market” equity offering program under which FBR acts as sales agent. Under the FBR Sales Agreement, the Company sets the parameters for the sale
of shares, including the number of shares to be issued, the time period during which sales may be 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 FBR Sales Agreement provides that FBR is
entitled to compensation for its services in an amount equal to 3% of the gross proceeds from the sale of shares sold under the FBR Sale Agreement. The
Company has no obligation to sell any shares under the FBR Sales Agreement, and may suspend solicitation and offers under the FBR Sales Agreement at
any time.

Sales of common stock made pursuant to the FBR Sales Agreement, if any, will be made pursuant to the Company’s effective shelf registration statement
on Form S-3 (File No. 333-217738) filed on May 5, 2017 with the SEC, the base prospectus filed as part of such registration statement, and any prospectus
supplements. The shares sold pursuant to the FBR Sales Agreement have been and will be issued pursuant to General Instruction I.B.6 of Form S-3, which
permits  the  Company  to  sell  shelf  securities  in  a  public  primary  offering  with  a  value  not  exceeding  one-third  of  the  average  market  value  of  the
Company’s voting and non-voting common equity held by non-affiliates in any 12-month period as long as the aggregate market value of the Company’s
outstanding voting and non-voting common equity held by non-affiliates is less than $75 million.

F-17

 
 
 
 
 
 
 
 
 
 
 
 
 
On August 11, 2017, the Company filed a prospectus supplement for the sale of up to $4.8 million of shares of common stock pursuant to the FBR Sales
Agreement,  and  the  Company  sold  an  aggregate  of  approximately  $1  million  of  shares  thereunder.  On  October  3,  2018,  the  Company  filed  an  updated
prospectus  supplement  with  the  SEC  and  may  offer  and  sell  shares  of  the  Company’s  common  stock  pursuant  to  the  FBR  Sales  Agreement  having  an
aggregate  offering  price  of  up  to  $9.0  million,  from  time  to  time.  The  prospectus  supplement  filed  on  October  3,  2018,  supersedes  the  prospectus
supplement dated August 11, 2017, and no additional shares will be offered or sold pursuant to the prospectus supplement dated August 11, 2017. As of
March 23, 2020, there was $0.9 million available for the sale of common stock under the FBR Sales Agreement.

Note 7. Related Party Transaction

In February 2019, Altamont, a company which owns 5% or more of the Company’s shares of common stock, signed a service agreement with a third-party
vendor to re-develop the Company’s website. Upon completion of the project at the end of June 2019, the Company issued 78,338 shares of common stock
of  the  Company,  including  65,493  shares  with  a  fair  value  of  $46,500  to  Altamont  as  reimbursement  for  the  website  development  costs  incurred  by
Altamont on behalf of the Company. In accordance with FASB ASC 350-50 “Accounting for Web Site Development Cost”, the Company has capitalized
the  value  of  these  shares  as  website  development  costs  of  $46,500,  which  was  included  in  other  assets  with  a  carrying  value  of  $38,750,  net  of
amortization,  in  the  accompanying  consolidated  balance  sheet  as  of  December  31,  2019.  The  balance  of  12,845  shares  with  a  fair  value  of  $9,120  was
issued to Altamont as consideration for its contractual investor relation and web hosting services, $6,570 of which was expensed during the year ended
December 31, 2019. The remaining balance of $2,550 is included in prepaid expenses and other current assets as of December 31, 2019.

Note 8. Stock Option Plans and Warrants to Purchase Common Stock

Stock Option Plans

The Amended and Restated 2005 Equity Incentive Plan (“2005 Plan”) was replaced by the 2015 Plan, which was approved in June 2015. No securities are
available for future issuance under the 2005 Plan. As of December 31, 2019, approximately 663,700 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.

Shares available for grant under the 2015 Plan were as follows:

Shares available for grant at January 1, 2019

Increase in shares available for grant
Options granted
Options forfeited

Shares available for grant at December 31, 2019

F-18

153,149 
1,000,000 
(596,740)
107,300 
663,709 

 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
Activity under the 2005 Plan and the 2015 Plan for the years ended December 31, 2019 and 2018 was as follows:

Balance outstanding at December 31, 2017

Granted
Forfeited

Balance outstanding at December 31, 2018

Granted
Forfeited

Balance outstanding at December 31, 2019

Weighted
Average
Options
Exercise
Price

7.15 
1.14 
4.66 
5.32 
1.09 
3.27 
3.77 

Options

785,655    $
370,420     
(133,980)    
1,022,095    $
596,740     
(111,863)    
1,506,972    $

As  of  December  31,  2019,  there  were  908,178  options  exercisable  with  a  weighted  average  exercise  price  of  $5.49  and  a  weighted  average  remaining
contractual term of 7.34 years. As of December 31, 2019, there were 1,506,972 options outstanding with a weighted average exercise price of $3.77 and
remaining term of 8.17 years.

The  Company  awarded  596,740  and  370,420  stock  options  during  the  years  ended  December  31,  2019  and  2018,  respectively,  which  had  a  weighted
average grant date fair value per share of $0.68 and $0.77, respectively. The weighted-average exercise price, by price range, for outstanding options to
purchase common stock at December 31, 2019 was:

Price Range
$0.71-$17.20
$20.00-$39.80
$41.00-$48.00

Total

Weighted
Average
Remaining
Contractual
Life in Years
8.46
3.76
0.66
8.17

Outstanding
Options

Exercisable
Options

1,431,154     
50,830     
24,988     
1,506,972     

832,360 
50,830 
24,988 
908,178 

The Company’s share-based compensation expense for the years ended December 31, 2019 and 2018 was recognized as follows:

Share-based compensation
Research and development
General and administrative
Total

2019

2018

  $

  $

143,217    $
233,122     
376,339    $

174,877 
206,009 
380,886 

At December 31, 2019, the total compensation cost for stock options not yet recognized was approximately $493,000 and will be expensed over the next
three years.

F-19

 
 
 
 
 
 
   
 
 
 
   
 
   
   
   
   
   
   
   
 
 
 
 
 
 
   
 
 
   
 
   
 
   
 
   
  
 
 
   
 
   
 
  
Warrants to Purchase Common Stock

On April 1, 2018, warrants to purchase 10,000 shares of the Company’s common stock were issued to a third party consultant in Europe. The warrants are
exercisable upon the achievement of specified performance milestones at a per share price of $1.95 for a five-year period from issuance. As of December
31, 2019, warrants to purchase 10,000 shares of common stock were exercisable and compensation expense was recognized.

On July 2, 2018, the Company closed an underwritten public offering of 7,766,990 shares of its common stock and exercisable warrants to purchase up to
an aggregate of 3,106,796 shares of its common stock at a combined offering price of $1.03. In addition, at the closing the underwriters exercised the over-
allotment option to purchase 1,165,048 additional shares of common stock and warrants to purchase up to 466,019 shares of common stock at a combined
offering  price  of  $1.03.  The  warrants  have  a  per  share  exercise  price  of  $2.25  and  will  expire  42  months  from  the  date  of  issuance.  On  July  9,  2018,
warrants to purchase 155,340 shares of the Company’s common stock were issued to representatives of the underwriters of the offering. The warrants are
exercisable  at  a  per  share  price  of  $1.13  and  are  exercisable  twelve  months  from  the  effective  date  of  the  offering  and  will  expire  42  months  from  the
exercisable  date.  From  January  1,  2020  through  March  23,  2020,  the  Company  issued  304,615  shares  of  common  stock  from  the  exercise  of  warrants
issued in this public offering at an exercise price of $2.25.

Warrant activity for the years ended December 31, 2019 and 2018 was as follows:

Balance at December 31, 2017

Granted
Exercised
Expired

Balance at December 31, 2018

Granted
Exercised
Expired

Balance at December 31, 2019

F-20

Weighted
Average
Exercise
Price

  Warrants

2,577,238    $
3,738,155     
-     
(11,750)    
6,303,643    $
-     
-     
(110,932)    
6,192,711    $

4.38 
2.20 
- 
1.64 
3.09 
- 
- 
14.80 
2.88 

 
  
 
 
 
 
 
   
 
   
   
   
   
   
   
   
   
   
 
The remaining life, by grant date, for outstanding warrants at December 31, 2019 was:

Grant Date
12/16/2016
11/3/2017
4/1/2018
7/2/2018
7/9/2018
Total

Note 9. Concentrations

Exercise
Price
$3.95
$2.50
$1.95
$2.25
$1.13
$2.88

Remaining
Contractual
Life in Years
1.96
2.83
3.24
2.01
2.99
2.02

Outstanding
Warrants

Exercisable
Warrants

2,403,405     
51,151     
10,000     
3,572,815     
155,340     
6,192,711     

2,403,405 
51,151 
10,000 
3,572,815 
155,340 
6,192,711 

At December 31, 2019 and 2018, 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 10. Commitments and Contingencies

The  Company  has  commitments  of  approximately  $400,000  at  December  31,  2019  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. In June 2018, the Company paid 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 was approximately $11,367 per month, or approximately $22.00 per square foot. The rent increased to approximately $11,625 per
month,  or  approximately  $22.50  per  square  foot,  for  the  12  months  beginning  November  1,  2018  and  increased  beginning  November  1,  2019  to
approximately $11,883 per month, or approximately $23.00 per square foot, which rate will continue for the remainder of the lease.

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 U.S. 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, 2019, no milestone or royalty payments have been paid or accrued. See Note
12. Subsequent Events.

In January 2020, the Company’s Board of Directors authorized the amendment of Dr. Schaber’s employment agreement to increase the number of shares of
the  Company’s  common  stock  from  5,000  to  500,000  issuable  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.

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

Year
2020
2021
2022
2023
Total

Research and
Development    

Property and
Other Leases    

Total

  $

  $

100,000    $
100,000     
100,000     
100,000     
400,000    $

127,377    $
6,408     
-     
-     
133,785    $

227,377 
106,408 
100,000 
100,000 
533,785 

Based on the current outbreak of the Coronavirus SARS-CoV-2, the pathogen responsible for COVID-19, which has already had an impact on financial
markets, there could be additional repercussions to the Company’s operating business, including but not limited to, the sourcing of materials for product
candidates, manufacture of supplies for preclinical and/or clinical studies, delays in clinical operations, which may include the availability or the continued
availability of patients for trials due to such things as quarantines, conduct of patient monitoring and clinical trial data retrieval at investigational study
sites.

The future impact of the outbreak is highly uncertain and cannot be predicted, and the Company cannot provide any assurance
that the outbreak will not have a material adverse impact on the Company’s operations or future results or filings with regulatory
health authorities. The extent of the impact to the Company, if any, will depend on future developments, including actions taken
to contain the coronavirus.

F-21

 
  
 
 
 
 
 
   
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
 
 
 
 
 
  
 
 
 
   
   
   
 
 
 
Note 11. Operating Segments

The Company maintains two active operating segments: Specialized BioTherapeutics and Public Health Solutions. 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

Public Health Solutions
Specialized BioTherapeutics

Total

Income (Loss) from Operations

Public Health Solutions
Specialized BioTherapeutics
Corporate
Total

Amortization and Depreciation Expense

Public Health Solutions
Specialized BioTherapeutics
Corporate
Total

Other Income, Net

Specialized BioTherapeutics
Corporate
Total

Share-Based Compensation
Public Health Solutions
Specialized BioTherapeutics
Corporate
Total

Identifiable Assets

Public Health Solutions
Specialized BioTherapeutics
Corporate
Total

Note 12. Subsequent Events

For the Years Ended
December 31,

2019

2018

  $

  $

3,402,014    $
1,227,902     
4,629,916    $

4,156,641 
1,084,807 
5,241,448 

  $

153,969    $
(6,738,284)    
(3,956,706)    
  $ (10,541,021)   $

(237,640)
(5,439,294)
(3,382,047)
(9,058,981)

  $

  $

  $

  $

  $

  $

  $

  $

17,507    $
18,122     
18,821     
54,450    $

17,951 
21,018 
5,091 
44,060 

425,785     
148,968     
574,753    $

- 
159,006 
159,006 

36,003    $
107,214     
233,122     
376,339    $

57,307 
117,570 
206,009 
380,886 

As of December 31,

2019

2018

1,018,673    $
41,705     
6,714,983     
7,775,360    $

1,181,114 
78,336 
9,232,252 
10,491,702 

Sales Pursuant to our FBR At Market Issuance Sales Agreement

From  January  1,  2020  through  March  23,  2020,  the  Company  issued  1,732,115  shares  of  common  stock  pursuant  to  the  FBR  Sales  Agreement  at  a
weighted average price of $2.30 per share.

Exercise of Warrants from the July 2, 2018 Public Offering

From January 1, 2020 through March 23, 2020, the Company issued 304,615 shares of common stock from the exercise of warrants issued in the July 2,
2018 public offering at an exercise price of $2.25.

Hy Biopharma Milestone Payment

On September 3, 2014, the Company entered into an Asset Purchase Agreement (“APA”) with Hy Biopharma, pursuant to which the Company acquired
certain tangible and intangible assets, properties and rights of Hy Biopharma related to the development of Hy Biopharma’s synthetic hypericin product,
which  the  Company  refers  to  as  SGX301.  Pursuant  to  the  APA,  the  Company  is  required  to  issue  Hy  Biopharma  shares  of  common  stock  upon  the
achievement of certain milestones, including if the Company’s Phase 3 clinical trial of SGX301 is successful in demonstrating efficacy and safety in the
CTCL patient population.

On March 17, 2020, the Company determined the Phase 3 clinical trial of SGX301 to be successful in the treatment of CTCL. Accordingly, the Company
issued 1,956,182 shares of common stock to Hy Biopharma as payment for achieving such milestone under the APA. The number of shares of common
stock issued to Hy Biopharma was calculated using an effective price of $2.56 per share, based upon a formula set forth in the APA.

 
  
 
  
 
 
 
 
 
   
 
   
     
 
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
 
   
      
  
   
      
  
   
   
  
 
 
 
 
 
   
 
   
     
 
   
   
 
 
 
 
 
 
 
 
 
F-22

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To 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, 2019 and 2018,
and the related consolidated statements of operations, comprehensive loss, 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, 2019 and 2018, 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.

Adoption of New Accounting Standard

As discussed in Note 2 to the consolidated financial statements, the Company changed its method for accounting for leases in 2019.

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 30, 2020

F-23

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOLIGENIX, INC.
DESCRIPTION OF SECURITIES

Exhibit 4.6

The following description of the terms of our securities is not complete and is qualified in its entirety by reference to our Certificate of Incorporation, as
amended (the “Certificate of Incorporation”), and our Bylaws, as amended (the “Bylaws”), both of which are filed as exhibits to our Annual Reports on
Form 10-K and Quarterly Reports on Form 10-Q.

Under our Certificate of Incorporation and Bylaws, we are authorized capital to issue 25,350,000 shares of capital stock, consisting of 25,000,000 shares of
common stock, par value $0.001 per share, 230,000 shares of undesignated preferred stock (none of which are currently outstanding), 10,000 shares of
Series B Convertible Preferred Stock, par value $0.05 per share (none of which are currently outstanding), 10,000 shares of Series C Convertible Preferred
Stock, par value $0.05 per share (none of which are currently outstanding), and 100,000 shares of Series A Junior Participating Preferred Stock, par value
$0.001 per share.

Our common stock is listed on The Nasdaq Capital Market under the symbol “SNGX.” Our common stock warrants issued in December 2016 are listed on
The Nasdaq Capital Market under the symbol “SNGXW”. All outstanding shares of common stock are validly issued, fully paid, and nonassessable.

Common Stock

Voting Rights

Holders  of  our  common  stock  are  entitled  to  one  vote  for  each  share  held  in  the  election  of  directors  and  in  all  other  matters  to  be  voted  on  by  the
stockholders. There is no cumulative voting in the election of directors. The affirmative vote of the holders of a plurality of the shares of common stock
represented at an annual meeting is required to elect each director.

Dividends and Liquidation Rights

Holders of common stock are entitled to receive dividends as may be declared from time to time by our board of directors out of funds legally available
therefor. In the event of liquidation, dissolution or winding up of the corporation, holders of common stock are to share in all assets remaining after the
payment of liabilities.

Conversion, Redemption and Other Rights

Holders of common stock have no pre-emptive or conversion rights and are not subject to further calls or assessments. There are no redemption or sinking
fund provisions applicable to the common stock. The rights of the holders of the common stock are subject to any rights that may be fixed for holders of
preferred stock.

Preferred Stock

Our Certificate of Incorporation authorizes the issuance of 230,000 shares of undesignated preferred stock, 10,000 shares of Series B Convertible Preferred
Stock, par value $0.05 per share (“Series B Preferred Stock”), 10,000 shares of Series C Convertible Preferred Stock, par value $0.05 per share (“Series C
Preferred Stock”), and 100,000 shares of Series A Junior Participating Preferred Stock, par value $0.001 per share (“Junior Preferred Stock”). Our board of
directors is empowered, without stockholder approval, to designate and issue additional series of preferred stock with dividend, liquidation, conversion,
voting or other rights, including the right to issue convertible securities with no limitations on conversion, which could adversely affect the voting power or
other rights of the holders of our common stock, substantially dilute a common stockholder’s interest and depress the price of our common stock.

No shares of the Series B Preferred Stock, the Series C Preferred Stock or the Junior Preferred Stock are outstanding. Due to the terms of the Series C
Preferred Stock, no additional shares of Series C Preferred Stock can be issued.

1 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Series B Preferred Stock

Our Certificate of Incorporation authorizes the issuance of 10,000 shares of Series B Preferred Stock, none of which are outstanding and 6,411 of which
have been converted to common stock and therefore are not reissuable.

Voting Rights

Each holder of Series B Preferred Stock is entitled to the number of votes equal to the number of whole shares of common stock into which the shares of
Series Preferred Stock held by such holder is then convertible (as adjusted from time to time pursuant to our Certificate of Incorporation) with respect to
any and all matters presented to the stockholders for their action or consideration. Except as provided by law, holders of Series B Preferred Stock vote
together with the holders of common stock as a single class.

Dividends and Liquidation Rights

The holders of the Series B Preferred Stock are entitled to a dividend of 8% per annum, payable annually in shares of Series B Preferred Stock. In addition,
when and if our board of directors shall declare a dividend payable with respect to the then outstanding shares of common stock, the holders of the Series B
Preferred Stock are entitled to the amount of dividends per share as would be payable on the largest number of whole shares of common stock into which
each share of Series B Preferred Stock could then be converted.

In the event of liquidation, dissolution or winding up of the company, the holders of Series B Preferred Stock then outstanding will be entitled to be paid an
amount  equal  to  $1,000  per  share  (subject  to  adjustment  in  the  event  of  any  stock  dividend,  stock  split,  combination  or  other  similar  recapitalization
affecting  such  shares  pursuant  to  our  Certificate  of  Incorporation),  plus  any  dividends  declared  but  unpaid  thereon  before  any  payment  is  made  to  the
holders of common stock, Junior Preferred Stock or any other class or series of stock ranking on liquidation junior to the Series B Preferred Stock. After
the holders of the Series B Preferred Stock have been paid in full, the remaining assets of the company will be distributed to the holders of Junior Preferred
Stock and common stock, subject to the preferences of the Junior Preferred Stock.

Conversion, Redemption and Other Rights 

Each  share  of  Series  B  Preferred  Stock  is  convertible  into  1.333  shares  of  common  stock.  The  conversion  ratio  is  subject  to  an  adjustment  upon  the
issuance of additional shares of common stock for a price below the closing price of the common stock and equitable adjustment for stock splits, dividends,
combinations, reorganizations and similar events.

Subject to certain conditions, after the second anniversary of the issuance of the Series B Preferred Stock, the Company will have the right, but not the
obligation, to redeem the then-outstanding shares of Series B Preferred Stock for cash in an amount calculated pursuant to the terms of our Certificate of
Incorporation.

Junior Preferred Stock

Voting Rights

The holders of the Junior Preferred Stock will have 10,000 votes per share of Junior Preferred Stock on all matters submitted to a vote of our stockholders,
including the election of directors.

Dividends and Liquidation Rights

If our board of directors declares or pays dividends on common stock, the holders of the Junior Preferred Stock would be entitled to receive a per share
dividend payment of 10,000 times the dividend declared per share of common stock. In the event we make a distribution on the common stock, the holders
of the Junior Preferred Stock will be entitled to a per share distribution, in like kind, of 10,000 times such distribution made per share of common stock. In
the event of any merger, consolidation or other transaction in which shares of common stock are exchanged, each share of Junior Preferred Stock will be
entitled to receive 10,000 times the amount received per share of common stock. These rights are protected by customary anti-dilution provisions.

2 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Upon any liquidation, dissolution or winding up, no distribution may be made to the holders of shares of stock ranking junior to the Junior Preferred Stock
unless the holders of the Junior Preferred Stock have received the greater of (i) $37.00 per one one-thousandth share plus an amount equal to accrued and
unpaid dividends and distributions thereon, and (ii) an amount equal to 10,000 times the aggregate amount to be distributed per share to holders of common
stock. Further, no distribution may be made to the holders of stock ranking on a parity upon liquidation, dissolution or winding up with the Junior Preferred
Stock, unless distributions are made ratably on the Junior Preferred Stock and all other shares of such parity stock in proportion to the total amounts to
which the holders of the Junior Preferred Stock are entitled above and to which the holders of such parity shares are entitled.

Outstanding Warrants

2016 Warrants

On December 16, 2016, we consummated a public offering of an aggregate of 1,670,000 shares of common stock, together with warrants to purchase up to
2,370,005 shares of common stock. In connection with the offering, we also issued the underwriter a warrant to purchase up to 33,400 shares of common
stock. We refer to the warrants issued to the investors and the underwriter in connection with the offering as the “2016 Warrants.” The 2016 Warrants are
listed on The Nasdaq Capital Market under the symbol “SNGXW”.

As of March 23, 2020, 2,403,405 shares of common stock remained issuable upon the exercise of the 2016 Warrants. The 2016 Warrants expire in 2021.

As  of  March  23,  2020,  the  exercise  price  of  the  2016  Warrants  was  $3.95  per  share.  The  exercise  price  and  the  number  of  shares  of  common  stock
purchasable upon the exercise of each 2016 Warrant are subject to adjustment upon the happening of certain events, such as stock dividends, distributions,
and splits.

Other Warrants

As of March 23, 2020, 3,483,412 shares of common stock were issuable upon the exercise of warrants other than the 2016 Warrants. Such warrants expire
between  2022  and  2023.  As  of  March  23,  2020,  the  weighted  average  exercise  price  of  such  warrants  was  $2.20  per  share.  The  exercise  price  and  the
number of shares of common stock purchasable upon the exercise of each such warrant are subject to adjustment upon the happening of certain events,
such as stock dividends, distributions, and splits.

Anti-Takeover Provisions

Provisions in our Certificate of Incorporation and Bylaws may discourage certain types of transactions involving an actual or potential change of control of
our company which might be beneficial to us or our security holders.

As noted above, our Certificate of Incorporation permits our board of directors to issue shares of any class or series of preferred stock in the future without
stockholder approval and upon such terms as our board of directors may determine. The rights of the holders of common stock will be subject to, and may
be adversely affected by, the rights of the holders of any class or series of preferred stock that may be issued in the future.

Our Bylaws generally provide that any board vacancy, including a vacancy resulting from an increase in the authorized number of directors, may be filled
by a majority of the directors, even if less than a quorum.

Additionally, our Bylaws provide that stockholders must provide timely notice in writing to bring business before an annual meeting of shareholders or to
nominate candidates for election as directors at an annual meeting of shareholders. Notice for an annual meeting is timely if our Secretary receives the
written notice not less than 45 days and no more than 75 days prior to the anniversary of the date that we mailed proxy materials for the preceding year’s
annual meeting. However, if the date of the annual meeting is advanced more than thirty (30) days prior to, or delayed by more than thirty (30) days after,
the anniversary of the preceding year’s annual meeting, notice by the stockholder to be timely must be delivered not later than the close of business on the
later  of  (i)  the  90th  day  prior  to  such  annual  meeting  or  (ii)  the  10th  day  following  the  day  on  which  public  announcement  of  the  date  of  such  annual
meeting is first made. Our Bylaws also specify the form and content of a shareholder’s notice. These provisions may prevent shareholders from bringing
matters before an annual meeting of shareholders or from making nominations for directors at an annual meeting of shareholders.

3 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Delaware Anti-Takeover Statute

We are subject to the provisions of Section 203 of the Delaware General Corporation Law regulating corporate takeovers. In general, Section 203 prohibits
a publicly held Delaware corporation from engaging, under certain circumstances, in a business combination with an interested stockholder for a period of
three years following the date the person became an interested stockholder unless:

●

●

●

prior to the date of the transaction, our board of directors approved either the business combination or the transaction which resulted in
the stockholder becoming an interested stockholder;

upon completion of the transaction that resulted in the stockholder becoming an interested stockholder, the interested stockholder owned
at  least  85%  of  the  voting  stock  of  the  corporation  outstanding  at  the  time  the  transaction  commenced,  calculated  as  provided  under
Section 203; or

at or subsequent to the date of the transaction, the business combination is approved by our board of directors and authorized at an annual
or special meeting of stockholders, and not by written consent, by the affirmative vote of at least two-thirds of the outstanding voting
stock which is not owned by the interested stockholder.

Generally, a business combination includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to the interested stockholder.
An  interested  stockholder  is  a  person  who,  together  with  affiliates  and  associates,  owns  or,  within  three  years  prior  to  the  determination  of  interested
stockholder status, did own 15% or more of a corporation’s outstanding voting stock. We expect the existence of this provision to have an anti-takeover
effect with respect to transactions our board of directors does not approve in advance. We also anticipate that Section 203 may also discourage attempts that
might result in a premium over the market price for the shares of common stock held by stockholders.

Transfer Agent

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

4 

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

SUBSIDIARIES OF SOLIGENIX, INC.

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

Ownership
100.00
75.30
100.00
100.00
100.00

%
%
%
%
%

State of Incorporation
Delaware
Delaware
Delaware
Canada
United Kingdom

EXHIBIT 21.1

 
 
 
 
 
 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

EXHIBIT 23.1

We consent to the incorporation by reference in the Registration Statements of Soligenix, Inc. on Form S-1 (Nos. 333-214038, 333-215059, 333-225226),
Form  S-3  (No.  333-217738)  and  Form  S-8  (Nos.  333-130801,  333-196941  and  333-208515)  of  our  report  dated  March  30,  2020,  on  our  audits  of  the
consolidated financial statements as of December 31, 2019 and 2018 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 30, 2020.

/s/ EisnerAmper LLP

EISNERAMPER LLP
Iselin, New Jersey
March 30, 2020

 
 
 
 
 
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, 2019;

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 30, 2020

/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, Jonathan Guarino, certify that:

1.   I have reviewed this Form 10-K of the Soligenix, Inc. for the fiscal year ended December 31, 2019;

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 30, 2020

/s/ Jonathan Guarino
Jonathan Guarino
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,  2019,  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 30, 2020

/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,  2019,  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 30, 2020

/s/ Jonathan Guarino
Jonathan Guarino
Senior Vice President and Chief Financial Officer