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Soligenix, Inc.

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FY2021 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 PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

☐

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

For the Fiscal Year Ended December 31, 2021

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 pursuant to Section 12 (b) of the Act:

Title of each class
Common Stock, par value $0.01 per share

   Trading Symbol (s)

SNGX

Name of each exchange on which registered
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 ☑

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 ☑

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

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

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or
an  emerging  growth  company.  See  the  definitions  of  “large  accelerated  filer”,  “accelerated  filer”,  “smaller  reporting  company”  and  “emerging  growth
company” in Rule 12b-2 of the Exchange Act. (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 has filed a report on and attestation to its management’s assessment of the effectiveness of its internal
control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared
or issued its audit report. ☐

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

The aggregate market value of the common stock held by non-affiliates of the registrant was $39,976,044 (assuming, for this purpose, that executive
officers, directors and holders of 10% or more of the common stock are affiliates), based on the closing price of the registrant’s common stock as reported
on The Nasdaq Capital Market on June 30, 2021.

On March 22, 2022, there were 42,954,091 shares of the registrant’s common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE: None.

  
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SOLIGENIX, INC.

ANNUAL REPORT ON FORM 10-K
For the Year Ended December 31, 2021

Table of Contents

Item    

Cautionary Note Regarding Forward-Looking Statements

Description

Part I

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

5.

6.
7.
8.
9.
9A.
9B.
9C.

10.
11.
12.
13.
14.

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings

Part II

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

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

i

    Page

ii

1
29
49
49
49

50
51
51
59
59
59
60
60

60
65
70
71
72

73
77
F-1

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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  therapeutics  and  vaccines,  and  manufacturing  and  conducting  preclinical  and

clinical trials;

● 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 arise in the future;

● 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,  service  providers,  patients,

clinical study sites, governments and population (e.g. Coronavirus Disease 2019 (“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
United States (“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

Table of Contents

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 and Public
Health Solutions.

Our  Specialized  BioTherapeutics  business  segment  is  developing  and  moving  toward  potential  commercialization  of
HyBryte™  (a  proposed  proprietary  name  of  HyBryte™  or  synthetic  hypericin),  a  novel  photodynamic  therapy  (“PDT”),
utilizing topical synthetic hypericin activated with safe visible light for the treatment of cutaneous T-cell lymphoma (“CTCL”).
With  a  successful  Phase  3  study  completed,  regulatory  approval  is  being  sought  and  commercialization  activities  for  this
product  candidate  are  being  advanced  initially  in  the  U.S.  Development  programs  in  this  business  segment  also  include
expansion  of  synthetic  hypericin  (SGX302)  into  psoriasis,  our  first-in-class  innate  defense  regulator  (“IDR”)  technology,
dusquetide  (SGX942)  for  the  treatment  of  inflammatory  diseases,  including  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).

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 and our vaccine
programs  targeting  filoviruses  (such  as  Marburg  and  Ebola)  and  CiVax™,  our  vaccine  candidate  for  the  prevention  of
COVID-19 (caused by SARS-CoV-2). The development of our vaccine programs incorporates the use of our proprietary heat
stabilization  platform  technology,  known  as  ThermoVax®.  To  date,  this  business  segment  has  been  supported  with
government  grant  and  contract  funding  from  the  National  Institute  of  Allergy  and  Infectious  Diseases  (“NIAID”),  the
Biomedical  Advanced  Research  and  Development  Authority  (“BARDA”)  and  the  Defense  Threat  Reduction  Agency
(“DTRA”).

An outline of our business strategy follows:

● Following positive primary endpoint results for the Phase 3 FLASH (Florescent Light Activated Synthetic Hypericin)
clinical  trial  of  HyBryte™  in  CTCL  as  well  as  further  statistically  significant  improvement  in  response  rates  with
longer  treatment  (18  weeks  compared  to  12  and  6  weeks  of  treatment),  pursue  a  New  Drug  Application  (“NDA”)
filing and commercialization in the U.S. while continuing to explore ex-U.S. partnership.

● Expand development of synthetic hypericin under the research name SGX302 into psoriasis following the positive
Phase  3  FLASH  study  and  positive  proof-of-concept  demonstrated  in  a  small  Phase  1/2  pilot  study  in  mild-to-
moderate psoriasis patients.

● Following  feedback  from  the  United  Kingdom  (“UK”)  Medicines  and  Healthcare  products  Regulatory  Agency
(“MHRA”)  that  the  SGX942  Phase  3  DOM-INNATE  (Dusquetide  treatment  in  Oral  Mucositis  –  by  modulating
INNATE  Immunity)  clinical  trial,  having  missed  its  primary  endpoint,  would  not  support  a  potential  marketing
authorization and that a second Phase 3 study would be needed, analyze the DOM-INNATE study full dataset and
design a second Phase 3 study; attempt to identify a potential partner(s) to continue this development program.

● Continue  development  of  our  therapeutic  SGX943  and  our  heat  stabilization  platform  technology,  ThermoVax®, in
combination with our programs for RiVax® (ricin toxin vaccine), CiVax™ (COVID-19 vaccine) and filovirus vaccines
(targeting Ebola, Sudan, and Marburg viruses), with U.S. government funding support.

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● 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 all strategic alternatives,

including but not limited to merger/acquisition strategies.

● Acquire  or  in-license  new  clinical-stage  compounds  for  development,  as  well  as  evaluate  new  indications  with

existing pipeline 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.

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Our Product Candidates in Development

The following tables summarize our product candidates under development:

Specialized BioTherapeutics Product Candidates*

Soligenix Product Candidate     

HyBryte™

Therapeutic Indication
Cutaneous T-Cell Lymphoma

SGX302

Mild-to-Moderate Psoriasis

SGX942

Oral Mucositis in Head and Neck
Cancer

SGX203†

Pediatric Crohn’s disease

3

Stage of Development

trial 

Phase 

trial  completed;  demonstrated
Phase  2 
significantly higher response rate compared to
placebo; 
completed;
3 
demonstrated statistical significance in primary
(Cycle  1)  and
endpoint 
in
improvement 
demonstrated  continued 
treatment response with extended treatment in
April 2020 (Cycle 2) and October 2020 (Cycle
3); NDA filling planned for 2H 2022

in  March  2020 

Positive proof-of-concept demonstrated in a
small Phase 1/2 pilot study; Phase 2a study
anticipated 2H 2022

Phase  2 
trial  completed;  demonstrated
significant response compared to placebo with
positive  long-term  (12  month)  safety  also
trial 
reported;  Phase  3  clinical 
results
announced  December  2020: 
the  primary
endpoint  of  median  duration  of  severe  oral
mucositis  (“SOM”)  did  not  achieve  the  pre-
specified  criterion  for  statistical  significance
(p≤0.05);  although  biological  activity  was
observed  with  a  56%  reduction  in  the  median
duration  of  SOM  from  18  days  in  the  placebo
group  to  8  days  in  the  SGX942  treatment
group; analyze full dataset from Phase 3 study
and design a second Phase 3 clinical trial

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 
through
partnership

funding, 

such 

as 

    
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Public Health Solutions*†

ThermoVax®

     Thermostability of vaccines for Ricin toxin,

Ebola, Marburg and SARS- CoV-2 (COVID-19)
viruses

RiVax®

Vaccine against Ricin Toxin Poisoning

Pre-clinical

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

antibodies 

for 

SGX943

CiVax™

Therapeutic against Emerging
Infectious Diseases

Vaccine against COVID-19

Pre-clinical

Pre-clinical

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

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

Specialized BioTherapeutics Overview

Synthetic Hypericin

Synthetic  Hypericin  is  a  potent  photosensitizer  that  is  topically  applied  to  skin  lesions,  taken  up  by  cutaneous  T-cells  and
then  activated  by  safe  visible  light.  Hypericin  is  also  found  in  several  species  of  Hypericum  plants,  although  this  active
moiety  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 (“UV”) 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.

Synthetic 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 UV light) is a major advance in photodynamic therapy. In a small published Phase 1/2
proof of concept pilot clinical study using synthetic hypericin twice weekly for six weeks, statistically significant efficacy was
demonstrated  in  patients  with  CTCL  (58.3%  response,  p=0.04)  and  psoriasis  (80%  response,  p<0.02).  Subsequently,  a
pivotal Phase 3 study in CTCL has further confirmed the biological efficacy of synthetic hypericin (termed HyBryte™ in the
context of CTCL).

HyBryte™ – for Treating Cutaneous T-Cell Lymphoma

HyBryte™  is  a  novel,  first-in-class,  PDT,  that  utilizes  safe  visible  light  for  activation.  The  active  ingredient  in  HyBryte™  is
synthetic hypericin, a photosensitizer which is topically applied to skin lesions and then activated by visible fluorescent light
16 to 24 hours later.

Based  on  the  positive  and  previously  published  Phase  1/2  results,  we  initiated  our  pivotal  Phase  3  clinical  study  of
HyBryte™ for the treatment of CTCL during December 2015 and completed the trial in 2020. This trial, referred to as the
“FLASH”  study  (Fluorescent Light Activated Synthetic Hypericin),  aimed  to  evaluate  the  response  to  HyBryte™  as  a  skin
directed therapy to treat early stage CTCL. We completed the study with approximately 35 CTCL centers across the U.S.
participating in this pivotal trial. The Phase 3 protocol was a highly powered, double-blind, randomized, placebo-controlled,
multicenter trial that enrolled 169 subjects (166 evaluable). The trial consisted of three treatment cycles, each of eight weeks
duration. Treatments were administered twice weekly for the first six weeks and treatment response was determined at the
end of the eighth week. In the first treatment cycle, approximately 66% of subjects received HyBryte™ and 33% received
placebo

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treatment of their index lesions. In the second cycle, all subjects received HyBryte™ treatment of their index lesions, and in
the third cycle, all subjects received HyBryte™ treatment of all of their lesions. The majority of subjects enrolled elected to
continue into the third optional, open-label cycle of the study. Subjects were followed for an additional six months after their
last evaluation visit. The primary efficacy endpoint was assessed on the percentage of patients in each of the two treatment
groups  (i.e.,  HyBryte™  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. Secondary endpoints for the trial included
the duration of responses, the extent of the regression of the tumors, and the safety of the treatment. We continue to work
closely with the Cutaneous Lymphoma Foundation, as well as the National Organization for Rare Disorders.

Positive primary endpoint analysis for the Phase 3 study for HyBryte™ was completed in March 2020. The study enrolled
169  patients  (166  evaluable)  randomized  2:1  to  receive  either  HyBryte™  (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  HyBryte™  achieved  at  least  a  50%  reduction  in  their  index  lesions
compared to only 4% of patients in the placebo group at 8 weeks. HyBryte™ treatment in the first cycle was safe and well
tolerated.

Analysis of the second open-label treatment cycle (Cycle 2) was completed in April 2020, showing that continued treatment
with  HyBryte™  twice  weekly  for  an  additional  6  weeks  (12  weeks  total)  increased  the  positive  response  rate  to  40%
(p<0.0001  compared  to  placebo  and  p<0.0001  compared  to  6-weeks  treatment).  After  the  subsequent  additional  6-week
treatment,  the  response  rate  in  patients  receiving  a  total  of  12  weeks  treatment  increased  two  and  a  half-fold.  Treatment
responses were assessed at Week 8 (after 6 weeks of treatment) and at Week 16 (after 12 weeks of treatment). A positive
response was defined as an improvement of at least 50% in the CAILS score for the three index lesions evaluated in both
Cycles 1 and 2. The data continued to indicate that HyBryte™ is safe and well tolerated.

Analysis of the optional third open-label treatment cycle (Cycle 3) was completed in October 2020. Cycle 3 was focused on
safety and all patients could elect to receive HyBryte™ treatment of all their lesions for an additional 6 weeks or up to 18
weeks  in  total.  Of  note,  66%  of  patients  elected  to  continue  with  this  optional  safety  cycle  of  the  study.  Of  the  subset  of
patients that received HyBryte™ throughout all three cycles of treatment (18 weeks), 49% of them demonstrated a treatment
response  (p=0.046  vs.  patients  completing  12  weeks  of  HyBryte™  treatment  in  Cycle  2;  p<0.0001  vs.  patients  receiving
placebo  in  Cycle  1).  Moreover,  in  a  subset  of  patients  evaluated  in  this  cycle,  it  was  demonstrated  that  HyBryte™  is  not
systemically  available,  consistent  with  the  general  safety  of  this  topical  product  observed  to  date.  At  the  end  of  Cycle  3,
HyBryte™ continued to be well tolerated despite extended and increased use of the product to treat multiple lesions.

In addition, continued analysis of results from the protocol mandated efficacy cycles (Cycles 1 and 2) of the study revealed
that 12 weeks of treatment (Cycle 2) with HyBryte™ is equally effective on both patch (response 37%, p=0.0009) and plaque
(response 42%, p<0.0001) lesions when compared to Cycle 1 placebo lesion responses, further demonstrating the unique
benefits of the more deeply penetrating visible light activation of hypericin.

HyBryte™ has received Orphan Drug designation as well as Fast Track designation from the FDA. The Orphan Drug Act is
intended to assist and encourage companies to develop safe and effective therapies for the treatment of rare diseases and
disorders. In addition to providing a seven-year term of market exclusivity for HyBryte™ 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  an  NDA  for
HyBryte™, 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 an NDA for HyBryte™ 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. HyBryte™ 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 MHRA, as well as Innovation Passport under the Innovative Licensing and
Access Pathway (“ILAP”) in the UK.

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 (“API”)
in HyBryte™, in August 2018.

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The  U.S.  Patent  Office  allowed  the  divisional  patent  application  titled  “Systems  and  Methods  for  Producing  Synthetic
Hypericin”  in  October  2019.  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.

The European patent office granted the divisional patent application titled “Formulations and Methods of Treatment of Skin
Conditions” (No. 2932973) in April 2020. The granted claims are directed to the therapeutic use of synthetic hypericin in the
treatment  of  CTCL.  This  new  patent  expands  on  our  comprehensive  patent  estate,  which  includes  protection  on  the
composition  of  the  purified  synthetic  hypericin,  methods  of  synthesis  and  therapeutic  methods  of  use  in  both  CTCL  and
psoriasis, and is being pursued worldwide.

During January 2021, we signed an exclusive Supply, Distribution and Services Agreement with The Daavlin Distributing Co.
(“Daavlin”), securing long-term supply and distribution of a commercially ready light device, which is an integral component
of the regulatory and commercial strategy for HyBryte™ for the treatment of CTCL. Pursuant to the agreement, Daavlin will
exclusively  manufacture  the  proprietary  light  device  for  use  with  HyBryte™  for  the  treatment  of  CTCL.  Upon  approval  of
HyBryte™ by the FDA, we will promote HyBryte™ and the companion light device, and facilitate the direct purchase of the
device from Daavlin. Daavlin will exclusively distribute and sell the HyBryte™ light device to us, physicians and patients.

The Hong Kong Registrar of Patents granted a patent for the application titled “Formulations and Methods of Treatment of
Skin Conditions” (No. 16102842.8), published on January 29, 2021 under Publication No. 1214771 B. The granted claims
are  directed  to  the  therapeutic  use  of  synthetic  hypericin  in  the  treatment  of  CTCL,  similar  to  those  granted  in  Europe  in
2020. This new patent is the first granted in Hong Kong and expands on our comprehensive patent estate, which includes
protection  on  the  composition  of  the  purified  synthetic  hypericin,  methods  of  synthesis  and  therapeutic  methods  of  use  in
both CTCL and psoriasis.

In April 2021, the FDA conditionally accepted HyBryte™ as the proposed brand name for SGX301 or synthetic hypericin, in
the treatment of early stage CTCL. The name HyBryte™ was developed in compliance with the FDA’s Guidance for Industry,
Contents  of  a  Complete  Submission  for  the  Evaluation  of  Proprietary  Names.  The  FDA’s  conditional  approval  validates
HyBryte™ as a proprietary name that is consistent with the FDA’s goal of preventing medication errors and potential harm to
the  public  by  ensuring  that  only  appropriate  proprietary  names  are  approved  for  use.  Final  approval  of  the  HyBryte™
proprietary name is conditioned on FDA approval of the product candidate, SGX301.

In May 2021, HyBryte™ was awarded an "Innovation Passport" for the treatment of early stage CTCL in adults under the
UK’s ILAP. The decision to award the Innovation Passport to the HyBryte™ program was made by the Innovative Licensing
and  Access  Pathway  Steering  Group,  which  is  comprised  of  representatives  from  MHRA,  the  National  Institute  for  Health
and Care Excellence (“NICE”), and the Scottish Medicines Consortium (“SMC”). ILAP was launched at the start of 2021 to
accelerate the development and access to promising medicines, thereby facilitating patient access to new medicines. The
pathway,  part  of  the  UK’s  plan  to  attract  life  sciences  development  in  the  post-Brexit  era,  features  enhanced  input  and
interactions with the MHRA, NICE, and SMC. The innovation passport designation is the first step in the ILAP process and
triggers the MHRA and its partner agencies to create a target development profile to chart out a roadmap for regulatory and
development  milestones  with  the  goal  of  early  patient  access  in  the  UK.  Other  benefits  of  ILAP  include  a  150-day
accelerated assessment, rolling review and a continuous benefit risk assessment.

As  a  result  of  discussions  with  the  FDA  regarding  the  HyBryte™  NDA  submission  and  due  to  disruptions  caused  by  the
global  COVID-19  pandemic  resulting  in  delays  by  the  commercial  API  contract  manufacturer  affecting  the  timing  of
availability of the pre-requisite amount of accrued stability data required to file the NDA, we plan to file the NDA with the FDA
in the second half of 2022 with the corresponding potential FDA approval in the second half of 2023. We currently do not
plan to pursue a rolling NDA submission, so that we may provide additional supportive data in the NDA filing. We now plan
to submit the NDA in the second half of 2022.

The  Japan  Patent  Office  allowed  the  patent  application  title  “Systems  and  Methods  for  Producing  Synthetic  Hypericin”  in
May  2021.  The  allowed  claims  are  directed  to  unique,  proprietary  methods  to  produce  a  novel,  highly  purified  form  of
synthetic  hypericin,  and  are  similar  to  those  previously  allowed  in  the  U.S.  This  new  patent  is  the  first  allowed  in  Japan
covering the proprietary methods developed by us and further expands the comprehensive HyBryte™ patent estate, which
includes protection of the composition of the purified synthetic hypericin, methods of synthesis and therapeutic methods of
use in both CTCL and psoriasis, and is being pursued worldwide.

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In  June  2021,  we  received  a  Paediatric  Investigation  Plan  (“PIP”)  waiver  from  the  EMA  for  HyBryte™.  As  part  of  the
regulatory process for the registration of new medicines with the EMA, pharmaceutical companies are required to provide a
PIP outlining their strategies for investigation of the new medicinal products in the pediatric population. In some instances, a
waiver negating the need for a PIP for certain conditions may be granted by the EMA when development of a medicine for
use in children is not feasible or appropriate, as is the case for HyBryte™ in CTCL which is extremely rare in children.

In September 2021, we were granted orphan drug designation for the active ingredient hypericin for the treatment of T-cell
lymphoma, extending the target population beyond CTCL as previously granted by the FDA.

We  estimate  the  potential  worldwide  market  for  HyBryte™  is  in  excess  of  $250  million  for  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.

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.

SGX302 – for Treating Mild-to-Moderate Psoriasis

SGX302 (synthetic hypericin) is a potent photosensitizer that is topically applied to skin lesions and taken up by cutaneous
T-cells. With subsequent activation by safe, visible light, T-cell apoptosis is induced, addressing the root cause of psoriasis
lesions. Other PDTs have shown efficacy in psoriasis with a similar apoptotic mechanism, albeit using UV light associated
with  more  severe  potential  long-term  toxicities.  The  use  of  visible  light  in  the  red-yellow  spectrum  has  the  advantage  of
deeper penetration into the skin (much more than UV light) potentially treating deeper skin disease and thicker plaques and
lesions, similar to what was observed in the positive Phase 3 FLASH study in CTCL. Further, this treatment approach avoids
the risk of secondary malignancies (including melanoma) inherent with both the frequently used DNA-damaging drugs and
other phototherapies that are dependent on UV A or UV B exposure. The use of SGX302 coupled with safe, visible light also
avoids  the  risk  of  serious  infections  and  cancer  associated  with  the  systemic  immunosuppressive  treatments  used  in
psoriasis.

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In September 2021, we announced that following the validation of synthetic hypericin’s biologic activity in the positive pivotal
Phase 3 FLASH study in CTCL, as well as positive proof-of-concept demonstrated in a small Phase 1/2 pilot study in mild-to-
moderate  psoriasis  patients,  we  will  be  expanding  this  novel  therapy  into  a  Phase  2a  clinical  trial  in  mild-to-moderate
psoriasis. We will provide further details regarding trial design and timeline; however, our high level plan in the interim is to
evaluate different topical formulations of synthetic hypericin to ensure optimal absorption for broadly treating this disease. In
parallel, we will be working with our psoriasis clinical experts to finalize a protocol with a plan to initiate study enrollment in
the latter part of 2022. We estimate the potential worldwide market for SGX302 to be in excess of $1 billion for the treatment
of mild-to-moderate psoriasis. 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.

Psoriasis

Psoriasis  is  a  chronic,  non-communicable,  itchy  and  often  painful  inflammatory  skin  condition  for  which  there  is  no
cure.  Psoriasis  has  a  significantly  detrimental  impact  on  patients'  quality  of  life,  and  is  associated  with  cardiovascular,
arthritic, and metabolic diseases, as well as psychological conditions such as anxiety, depression and suicide. Many factors
contribute to development of psoriasis including both genetic and environmental factors (e.g., skin trauma, infections, and
medications).  The  lesions  develop  because  of  rapidly  proliferating  skin  cells,  driven  by  autoimmune  T-cell  mediated
inflammation. Of the various types of psoriasis, plaque psoriasis is the most common and is characterized by dry, red raised
plaques  that  are  covered  by  silvery-white  scales  occurring  most  commonly  on  the  elbows,  knees,  scalp,  and  lower  back.
Approximately 80% of patients have mild-to-moderate disease. Mild psoriasis is generally characterized by the involvement
of  less  than  3%  of  the  body  surface  area  (“BSA”),  while  moderate  psoriasis  will  typically  involve  3-10%  BSA  and  severe
psoriasis  greater  than  10%  BSA.  Between  20%  and  30%  of  individuals  with  psoriasis  will  go  on  to  develop  chronic,
inflammatory  arthritis  (psoriatic  arthritis)  that  can  lead  to  joint  deformations  and  disability.  Studies  have  also  associated
psoriasis,  and  particularly  severe  psoriasis,  with  an  increased  relative  risk  of  lymphoma,  particularly  CTCL.  Although
psoriasis can occur at any age, most patients present with the condition before age 35.

Treatment  of  psoriasis  is  based  on  its  severity  at  the  time  of  presentation  with  the  goal  of  controlling  symptoms.  It  varies
from  topical  options  including  PDT  to  reduce  pain  and  itching,  and  potentially  reduce  the  inflammation  driving  plaque
formation,  to  systemic  treatments  for  more  severe  disease.  Most  common  systemic  treatments  and  even  current  topical
photo/photodynamic therapy such as UV A and B, carry a risk of increased skin cancer.

Psoriasis  is  the  most  common  immune-mediated  inflammatory  skin  disease.  According  to  the  World  Health  Organization
(“WHO”)  Global  Report  on  Psoriasis  2016,  the  prevalence  of  psoriasis  is  between  1.5%  and  5%  in  most  developed
countries, with some suggestions of incidence increasing with time. It is estimated, based upon review of historic published
studies  and  reports  and  an  interpolation  of  data  that  psoriasis  affects  3%  of  the  U.S.  population  or  more  than  7.5  million
people. Current estimates have as many as 60-125 million people worldwide living with the condition. The global psoriasis
treatment market was valued at approximately $15 billion in 2020 and is projected to reach as much as $40 billion by 2027.

Dusquetide

Dusquetide  (research  name:  SGX94)  is  an  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.

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Dusquetide  has  demonstrated  efficacy  in  numerous  animal  disease  models  including  mucositis,  oncology,  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, oncology (e.g., breast cancer), 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”  in  August  2016  and
January  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 SOM 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).

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, including dose response,

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across 
http://authors.elservier.com/sd/article/S01681656116315668.

the  nonclinical  and 

clinical  data 

sets.  The 

results  are  available  at 

the 

following 

link:

In  September  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.

During  July  2017,  we  initiated  our  pivotal  Phase  3  clinical  trial  referred  to  as  the  “DOM–INNATE”  study  (Dusquetide
treatment in Oral Mucositis – by modulating INNATE immunity) 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.  Based  on  the  positive  and  previously  published  Phase  2  results  (Study  IDR-OM-01),  the  pivotal  Phase  3
clinical trial (Study IDR-OM-02) was a highly powered, double-blind, randomized, placebo-controlled, multinational trial that
sought  to  enroll  approximately  260  subjects  with  squamous  cell  carcinoma  of  the  oral  cavity  and  oropharynx  who  were
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  were  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 was the median duration of SOM, which was 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. SOM is defined as a WHO Grade of ≥3. Subjects are followed for an additional
12 months after the completion of treatment.

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.

In  April  2019,  the  Paediatric  Committee  of  the  EMA  approved  our  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.

The  Japanese  Patent  Office  granted  the  patent  titled  “Novel  Peptides  and  Analogs  for  Use  in  the  Treatment  of  Oral
Mucositis” in February 2020. This allowance builds on similar intellectual property in the U.S., New Zealand, Australia and
Singapore  and  patent  applications  pending  in  other  jurisdictions  worldwide.  The  new  claims  cover  therapeutic  use  of
dusquetide (active ingredient in SGX942) and related IDR analogs, and add to composition of matter claims for dusquetide
and related analogs that have been granted in the U.S. and worldwide.

In  June  2020,  the  pivotal  Phase  3  DOM–INNATE  study  (Study  IDR-OM-02)  completed  enrollment  of  268  subjects.  In
December 2020, the results of our Phase 3 clinical trial for SGX942 showed that the primary endpoint of median duration of
SOM did not achieve the pre-specified criterion for statistical significance (p≤0.05); although biological activity was observed
with a 56% reduction in the median duration of SOM from 18 days in the placebo group to 8 days in the SGX942 treatment
group. Despite this clinically meaningful improvement, the variability in the distribution of the data yielded a p-value that was
not statistically significant. Other secondary endpoints supported the biological activity of dusquetide, including a statistically
significant 50% reduction in the median duration of SOM in the per-protocol population, which decreased from 18 days in the
placebo group to 9 days in the SGX942 treatment group (p=0.049), consistent with the findings in the Phase 2 trial (Study
IDR-OM-01).  Similarly,  incidence  of  SOM  also  followed  this  biological  trend  as  seen  in  the  Phase  2  study,  decreasing  by
16% in the SGX942 treatment group relative to the placebo group in the per-protocol population. The per-protocol population
was defined as the population receiving a minimum of 55 Gy radiation and at least

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10  doses  of  study  drug  (placebo  or  SGX942)  throughout  the  intended  treatment  period,  with  no  major  protocol  deviations
(e.g. breaks in study drug administration longer than 8 days between successive doses).

Following analysis of the full dataset, including the 12-month long-term follow-up safety data in late 2021, we held a meeting
with  the  MHRA  to  review  the  study  results  and  to  obtain  further  clarity  on  the  future  of  the  oral  mucositis  development
program. The meeting was informative with the outcome being that based on the SGX942 biologic activity observed and the
consistency in response between the Phase 2 and Phase 3 trials, the Phase 3 DOM-INNATE study could serve as the first
of  two  Phase  3  studies  required  to  support  potential  marketing  authorization,  assuming  the  second  Phase  3  clinical  trial
achieves the required level of statistical significance in its primary endpoint. Importantly, we also have further investigated
the  impact  of  SGX942  (dusquetide)  on  tumor  burden  in  preclinical  xenograft  studies.  These  studies,  similar  to  previous
results,  continued  to  demonstrate  a  potential  direct  anti-tumor  effect  of  SGX942.  This  additional  benefit  of  SGX942  is  an
important  consideration  in  the  oral  mucositis  treatment  space.  Other  competitive  considerations  with  SGX942  include  its
safety  and  ease  of  use.  In  particular,  SGX942  is  administered  as  a  short  4-minute  intravenous  (IV)  infusion  twice  weekly.
This  contrasts  significantly  with  Galera  Therapeutics  Inc.’s  recently  completed  Phase  3  oral  mucositis  study  with
Avasopasem. From what is available publicly, Avasopasem must be administered daily with radiation, within a short window
of time of that daily radiation treatment and takes 60 minutes to administer by IV infusion. Interestingly, the recently reported
incidence change observed in the Phase 3 Avasopasem trial (64% incidence in placebo, 54% treated) is favorably compared
with  the  incidence  change  in  the  DOM-INNATE  study  (68%  placebo,  58%  SGX942).  As  well,  the  decrease  in  duration  of
SOM  was  similar  between  the  two  studies  (18  days  for  placebo  vs.  8  days  for  active  in  both  studies).  Given  some  of  the
recently  announced  complications  with  the  Avasopasem  results,  and  the  significant  inconveniences  and  logistical  hurdles
with its use, we continue to believe that SGX942 is the superior product. With the benefit of a robust preclinical and clinical
data package for SGX942, we now will be analyzing the existing Phase 3 dataset from the DOM-INNATE study to design a
second Phase 3 study and will look to identify a potential partner(s) to continue this development program.

In January 2022, we announced that dusquetide is effective at reducing tumor size in nonclinical xenograft models. Recent
studies, recapitulating results from previously published studies, have confirmed the efficacy of dusquetide as a stand-alone
and combination anti-tumor therapy, with radiation, chemotherapy and targeted therapy, in the context of the MCF-7 breast
cancer cell line.

Oral Mucositis

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

The  mechanisms  of  mucositis  have  been  extensively  studied  and  have  been  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) 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.

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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 GI tract having an
inflammatory component. We are planning to pursue development programs for the treatment of pediatric Crohn’s disease,
acute radiation enteritis and GI 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 BDP for treatment of damage to the 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  (oral  BDP)  represents  a  first-of-its-kind  oral,  locally  acting  therapy  tailored  to  treat  GI  inflammation.  Based  on  its
pharmacological  characteristics,  oral  BDP  may  have  utility  in  treating  multiple  conditions  of  the  GI  tract  having  an
inflammatory component. BDP has been marketed in the U.S. and worldwide since the early 1970s as the API in a nasal
spray and in a metered-dose inhaler for the treatment of patients with allergic rhinitis and asthma. SGX203 for the treatment
of  pediatric  Crohn’s  disease  is  specifically  formulated  as  a  two  tablet  delivery  system  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.

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.

Pediatric Crohn’s Disease

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

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

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Public Health Solutions Overview

ThermoVax® – Thermostability Platform 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 necessitate 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
(“F”)) 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.

In December 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.

During  September  2017,  we  were  awarded  funding  of  approximately  $700,000  over  five  years  under  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). Previous collaborations demonstrated

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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.

In October 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, which was
amended and restated in October 2020, 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.  Under  the  amended  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)  $25,000  upon  initiation  of  a  Phase  2  clinical  trial  of  the
sublicensed product, (b) $100,000 upon initiation of a Phase 3 clinical trial of the sublicensed product, (c) $100,000 upon
regulatory  approval  of  a  sublicensed  product,  and  (d)  $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.

In  March  2020,  we  entered  into  a  research  collaboration  with  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.

During April 2020, we obtained an exclusive worldwide license for CiVax™, a novel vaccine adjuvant, from BTG Specialty
Pharmaceuticals (“BTG”), a division of Boston Scientific Corporation, for the fields of coronavirus infection (including SARS-
CoV-2,  the  cause  of  COVID-19),  and  pandemic  flu.  CiVax™  is  a  novel  adjuvant,  which  has  been  shown  to  enhance  both
cell-mediated  and  antibody-mediated  immunity.  We  and  our  collaborators,  including  UH  Manoa  and  Dr. Axel  Lehrer,  have
successfully demonstrated the utility of CiVax™ in the development of our heat stable filovirus vaccine program, with vaccine
candidates against Ebola and Marburg virus disease. Given this previous success, CiVax™ will potentially be an important
component of our vaccine technology platform currently being assessed for use against coronaviruses including SARS-CoV-
2, the cause of COVID-19. The license agreement was executed between us and Protherics Medicines Development, one of
the companies that make up the BTG specialty pharmaceutical business, which owns the CiVax™ intellectual property.

In September 2020, the Journal of Pharmaceutical Sciences published a scientific article detailing the thermostabilization of
the  filovirus  GP  proteins  and  key  assays  describing  their  stability  (available  at:  https://www.jpharmsci.org/article/S0022-
3549(20)30509-8/fulltext).

During  October  2020,  Frontiers  in  Immunology  published  a  scientific  article  describing  CiVax™,  a  prototype  COVID-19
vaccine, using the novel CoVaccine HT™ adjuvant and demonstrating significant immunogenicity, including strong total and
neutralizing antibody responses, with a balanced Th1 response, as well as enhancement of cell mediated immunity. These
are 
at:
a 
of 
be 
https://www.frontiersin.org/articles/10.3389/fimmu.2020.599587/full).

potential  COVID-19 

considered 

(available 

attributes 

vaccine. 

critical 

all 

to 

In  December  2020,  NIAID  awarded  us  a  Direct  to  Phase  II  Small  Business  Innovation  Research  (“SBIR”)  grant  of
approximately  $1.5  million  to  support  manufacture,  formulation  (including  thermostabilization)  and  characterization  of
COVID-19  and  Ebola  Virus  Disease  (“EVD”)  vaccine  candidates  in  conjunction  with  the  CoVaccine  HT™  adjuvant.  This
award  also  is  supporting  immune  characterization  of  this  novel,  emulsified  adjuvant  that  has  unique  potency  and
compatibility with lyophilization strategies to enable thermostabilization of subunit vaccines.

During  March  2021,  bioRxiv  published  an  accelerated  preprint  of  pre-clinical  immunogenicity  studies  for  CiVax™,
demonstrating rapid-onset, broad-spectrum, neutralizing antibody and cell-mediated immunity is confirmed using full-length
Spike protein antigens. The article, titled “Recombinant protein subunit SARS-CoV-2 vaccines formulated with CoVaccine

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HT™  adjuvant 
https://www.biorxiv.org/content/10.1101/2021.03.02.433614v1).

induce  broad,  Th1  biased,  humoral  and  cellular 

immune  responses 

in  mice,”  (available  at:

During August 2021, we announced positive data demonstrating the efficacy of multiple filovirus vaccine candidates in non-
human primates (“NHP”), including thermostabilized multivalent vaccines in a single vial platform presentation. Collaborators
at  the  University  of  Hawaiʻi  at  Mānoa  (“UHM”)  describe  the  potent  efficacy  of  vaccine  candidates  protecting  against  three
life-threatening filoviruses, Zaire ebolavirus, Sudan ebolavirus and Marburg  Marburgvirus  in  an  article  titled  "Recombinant
Protein Filovirus Vaccines Protect Cynomolgus Macaques from Ebola, Sudan, and Marburg Viruses", published in Frontiers
in Immunology. (available at: https://www.frontiersin.org/articles/10.3389/fimmu.2021.703986/full) These vaccine candidates
contain  highly  purified  protein  antigens  combined  with  the  novel  CoVaccine  HT™  adjuvant,  in  both  monovalent  (single
antigen)  and  bivalent  (two  antigen)  formulations.  Most  recently,  efforts  to  formulate  all  three  antigens  and  adjuvant  into  a
thermostable  single-vial  vaccine  platform  has  also  been  shown  to  protect  75%  of  vaccinated  NHPs  against  subsequent
Sudan ebolavirus challenge, with further development to test efficacy against other filovirus infections ongoing.

During  August  2021,  we  announced  a  publication  describing  the  formulation  of  single-vial  platform  presentations  of
monovalent  (single  antigen),  bivalent  (two  antigens)  and  trivalent  (three  antigens)  combinations  of  filovirus  vaccine
candidates.  In  collaboration  with  UHM  and  University  of  Colorado  (“UC”)  co-authors,  the  manuscript  titled  "Single-Vial
Filovirus Glycoprotein Vaccines: Biophysical Characteristics and Immunogenicity after Co-lyophilization with Adjuvant", has
been published in Vaccine. (available at: https:// www.sciencedirect.com/science/article/pii/S0264410X21010021)

During September 2021 we announced publication of pre-clinical immunogenicity studies for CiVax™ (heat stable COVID-19
vaccine  program)  demonstrating  durable  broad-spectrum  neutralizing  antibody  responses,  including  against  the  Beta,
Gamma  and  Delta  variants  of  concern.  The  article,  titled  "Protein  Vaccine  Induces  a  Durable,  More  Broadly  Neutralizing
Antibody Response in Macaques than Natural Infection with SARS-CoV-2 P.1," has been posted as an accelerated preprint
on  bioRxiv  (available  at:  https://www.biorxiv.org/content/10.1101/2021.09.24.461759v1).  The  manuscript  is  part  of  the
ongoing  collaboration  with  Axel  Lehrer,  PhD,  Associate  Professor  at  the  Department  of  Tropical  Medicine,  Medical
Microbiology  and  Pharmacology,  John  A.  Burns  School  of  Medicine  (“JABSOM”),  UHM.  Development  continues  under  a
non-dilutive $1.5M grant from the NIAID awarded to Soligenix in December 2020.

In  December  2021  we  announced  100%  protection  of  NHPs  against  lethal  Sudan  ebolavirus  challenge  using  a  bivalent,
thermostabilized vaccine formulated in a single vial, reconstituted only with water immediately prior to use. This milestone is
part of an ongoing collaboration with UHM, demonstrating the successful presentation of one or more antigen(s) within the
same  formulation  while  maintaining  full  potency  and  thermostability.  It  further  demonstrates  the  broad  applicability  of  the
vaccine platform, and its potential role in the US government's initiative for pandemic preparedness.

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  that  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).

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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  degrees  C  (104  degrees  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 degrees C (104 degrees 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  (“IDT”)  to  scale-up  the  formulation/filling  process
and continue development and validation of analytical methods established at IDT to advance the program. We also initiated
a  development  agreement  with  Emergent  BioSolutions,  Inc.  to  implement  a  commercially  viable,  scalable  production
technology for the RiVax® drug substance protein antigen.

The development of RiVax® has been sponsored through a series of overlapping challenge grants, UC1, and cooperative
grants, U01, from the NIH, granted to us and to UTSW where the vaccine originated. The second clinical trial was supported
by  a  grant  from  the  FDA’s  Office  of  Orphan  Products  to  UTSW.  To  date,  we  and  UTSW  have  collectively  received
approximately $25 million in grant funding from the NIH for the development of RiVax®. In September 2014, we entered into
a contract with the NIH for the development of RiVax® pursuant to which we have been awarded an additional $21.2 million
of  funding  in  the  aggregate.  The  development  agreements  with  Emergent  BioSolutions,  Inc.  and  IDT  were  specifically
funded under this NIH contract.

In  2017,  NIAID  exercised  options  to  fund  additional  animal  efficacy  studies  and  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 options provide us with approximately $4.5 million in additional non-
dilutive  funding,  bringing  the  total  amount  awarded  to  date  under  this  contract  to  $21.2  million,  which  expired  in
February  2021.  The  total  award  of  up  to  $21.2  million  supported  the  preclinical,  manufacturing  and  clinical  development
activities necessary to advance heat stable RiVax® with the FDA. In addition to this funding 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  Emergent  Manufacturing  Operations  Baltimore  LLC  (“EMOB”),  the
manufacturer of the drug substance, notified us that, after releasing the final drug product to us, EMOB 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 were monitored with no safety issues noted and
data was captured in accordance with the study protocol. They did not receive further doses of study drug.

During April 2020, we received notification from NIAID that they would not be exercising the final contract option to support
the conduct of a Phase 1/2 clinical study in healthy volunteers. As a result, the total contract award will not exceed $21.2
million. This contract subsequently expired in February 2021.

In connection with failures relating to the manufacture of RiVax® bulk drug substance, on July 1, 2020, we filed a demand for
arbitration against Emergent BioSolutions, Inc. (“EBS”), Emergent Product Development Gaithersburg, Inc. (“EPDG”); and
EMOB (together with EBS and EPDG, “Emergent”) with the American Arbitration Association in Mercer County, New Jersey.
We have alleged that (a) EPDG breached contracts, an express warranty, a warranty of merchantability, and a warranty of
fitness for a particular purpose, (b) EMOB breached a contract; (c) EPDG was unjustly enriched; (d) EPDG and EMOB were
negligent in the performance of their work; and (e) EBS fraudulently induced us into entering into the contracts with EPDG
and  EMOB.  We  are  seeking  to  recover  damages  in  excess  of  $19  million  from  Emergent.  Emergent  has  answered  the
demand for arbitration denying the allegations and asserting affirmative defenses. While we intend to vigorously pursue this
arbitration, we cannot offer any assurances as to any result from the arbitration or that we will recover any damages from
Emergent.  For  more  details  regarding  the  arbitration  against  Emergent,  see  Part  I  –  Item  3.  “Legal  Proceedings”  in  this
Annual Report.

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In  November  2021,  we  announced  publication  of  pre-clinical  immunogenicity  studies  for  RiVax®  demonstrating  enduring
protection  for  at  least  12  months  post-vaccination.  The  article  titled  “Durable  Immunity  to  Ricin  Toxin  Elicited  by  a
journal  mSphere
Thermostable,  Lyophilized  Subunit  Vaccine”  has  been  accepted 
(https://journals.asm.org/dot/10.1128/mSphere.00750-21).  These  results,  coupled  with  the  previous  demonstration  of
efficacy in mice and NHPs as well as long-term thermostability (at least 1 year at 40 degrees C or 104 degrees F), reinforce
the practicality of stockpiling and potentially utilizing the RiVax® vaccine in warfighters and civilian first responders without
the complexities that arise for vaccines that require stringent cold chain handling.

for  publication 

the 

in 

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 of approximately $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).

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  September  2020,  ricin-laced  letters  addressed  to  the  White  House  and  others  addressed  to  Texas  law
enforcement agencies were intercepted before delivery raising fresh concerns about the deadly toxin.

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

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against both antibiotic-sensitive and antibiotic-resistant infections, both Gram-positive and Gram-negative bacteria, and are
active irrespective of whether the bacteria occupy 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 before the infectious organism and/or its antibiotic susceptibility is known; or

o in at-risk populations prior to infection.

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

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

o enhancing clearance of infection, thereby minimizing the generation of antibiotic resistance (e.g., in treating

melioidosis); and

o 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.

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

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

In  May  2019,  we  were  awarded  a  DTRA  subcontract  of  approximately  $600,000  over  three  years  to  participate  in  a
threat  agents.  As  of
biodefense  contract 
December 31, 2021, there was negligible revenue earned or expense incurred related to the DTRA subcontract.

the  development  of  medical  countermeasures  against  bacterial 

for 

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

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

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

In  the  U.S.,  the  FDCA,  the  Public  Health  Service  Act,  the  Federal  Trade  Commission  Act,  and  other  federal  and  state
statutes  and  regulations  govern,  or  influence  the  research,  testing,  manufacture,  safety,  labeling,  storage,  record  keeping,
approval, advertising and promotion of drug, biological, medical device and food products. Noncompliance with applicable
requirements can result in, among other things, fines, recall or seizure of products, refusal to permit products to be imported
into  the  U.S.,  refusal  of  the  government  to  approve  product  approval  applications  or  to  allow  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.

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

Orphan Drug Designation

Under  the  Orphan  Drug  Act,  the  FDA  may  grant  orphan  drug  designation  to  drugs  or  biologics  intended  to  treat  a  rare
disease or condition – generally a disease or condition that affects fewer than 200,000 individuals in the 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.

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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.

Paediatric Investigation Plan

As  part  of  the  regulatory  process  for  the  registration  of  new  medicines  with  the  EMA  and  the  MHRA,  pharmaceutical
companies are required to provide a PIP outlining the Company’s strategy for investigation of the new medicinal products in
the paediatric population. In some instances, a waiver negating the need for a PIP for certain conditions may be granted by
the EMA or MHRA when development of a medicine for use in children is not feasible or appropriate.

Innovative Licensing and Access Pathway

The ILAP was launched in the UK at the start of 2021 to accelerate the development and access to promising medicines,
thereby facilitating patient access to new medicines. The pathway, part of the UK’s plan to attract life sciences development
in the post-Brexit era, features enhanced input and interactions with the MHRA and other stakeholders including the NICE,
and the SMC. The decision to award the Innovation Passport is made by an ILAP Steering Group, which is comprised of
representatives from MHRA, NICE, and SMC. The Innovation Passport designation is the first step in the ILAP process and
triggers the MHRA and its partner agencies to create a target development profile to chart out a roadmap for regulatory and
development  milestones  with  the  goal  of  early  patient  access  in  the  UK.  Other  benefits  of  ILAP  include  a  150-day
accelerated assessment, rolling review and a continuous benefit risk assessment.

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

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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.

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

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

On September 9, 2016, we and SciClone entered into an exclusive license agreement, pursuant to which we granted rights
to SciClone to develop, promote, market, distribute and sell SGX942 in the People’s Republic of China, including Hong Kong
and  Macau,  as  well  as  Taiwan,  South  Korea  and  Vietnam.  Under  the  terms  of  the  license  agreement,  SciClone  will  be
responsible for all aspects of development, product registration and commercialization in the territory, having access to data
generated by us. In exchange for exclusive rights, SciClone will pay us royalties on net sales, and we will supply commercial
drug  product  to  SciClone  on  a  cost-plus  basis,  while  maintaining  worldwide  manufacturing  rights.  We  also  entered  into  a
common  stock  purchase  agreement  with  SciClone  pursuant  to  which  we  sold  352,942  shares  of  our  common  stock  to
SciClone for approximately $8.50 per share, for an aggregate price of $3,000,000.

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.

HyBryte™ 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 narrow-band ultraviolet B (NB-UVB) light
therapy and 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, while NB UVB is known to be
effective against patches but less so against plaque lesions, common in early stage CTCL. There are other drugs currently
in development that may have the potential to be used in early stage (I-IIA) CTCL, including, one PDT (Silicon

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Phthalocyanine  4)  in  Phase  1  and  one  topical  therapy  (naloxone  lotion  for  treatment  of  pruritus  only)  in  Phase  3.  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  (brilacidin  by  Innovation  Pharmaceuticals,
Inc.,  GC4419  by  Galera  Therapeutics,  Inc.,  and  a  mucobuccal  tablet  by  Monopar  Therapeutics  LLC).  There  are  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.

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  iosBio.  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.

Additionally, companies like Altimmune, Inc., and 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.

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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. No further data
has  been  released  in  recent  years.  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.

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 PDT that utilizes safe visible light for activation, which we refer to as HyBryte™. The active
ingredient in HyBryte™ 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  HyBryte™  (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. Patent protection is also pursued
worldwide with similar patents and expiry dates.

In addition to issued and pending patents, we also have “Orphan Drug” designations for HyBryte™ 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 (expiring 2028), 9,416,157 (expiring 2028)
and  8,791,061  (expiring  2029),  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”).  Soligenix  also  has  rights  to  the
background  technology  patents  (U.S.  patent  numbers  7,507,787  [expiring  2024]  and  7,687,454  [expiring  2026]).  The  U.S.
Patent Office has also granted patents titled “Novel Peptides and Analogs for Use in the Treatment of Oral Mucositis”. The
issued patents (U.S. patent numbers 9,850.279 and 10,253,068, both expiring in 2034) claim 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.

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We  have  issued  U.S.  patent  8,263,582  that  cover  the  use  of  oral  BDP  for  treating  inflammatory  disorders  of  the
gastrointestinal tract, which patent expired on March 15, 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 expired in March 2022 and expire on
January 2029, respectively.

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. patents 8,444,991 (expiring February 2030) and 8,808,710 (expiring March 2028) both
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  15/694.023  filed  September  17,
2017 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 alum-adjuvanted vaccines for ricin toxin and Ebola virus. 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.  Patent
protection is also pursued worldwide with similar patents and expiry dates

Additional vaccine thermostabilization patents specific for anti-viral vaccines, including filovirus and coronavirus have been
filed  but  are  not  yet  granted.  If  granted,  expiry  dates  would  range  from  2040  to  2041.  Patent  protection  is  also  pursued
worldwide with similar patents and expiry dates.

HyBryte™ 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 PDT that utilizes safe visible light for activation, which we refer to as
HyBryte™.  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  HyBryte™  made  directly  by  us  and/or  any  affiliates;  (b)  a
royalty  amount  equal  to  2.5%  of  all  net  sales  of  HyBryte™  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  expired  in
January 2020 and is expected to expire in November 2023, respectively.

We acquired the license agreement for HyBryte™ 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  HyBryte™  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

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matter patents, preclinical and Phase 1 clinical study datasets for SGX94. We also assumed a license agreement with UBC
to  advance  the  research  and  development  of  the  SGX94  technology.  The  license  agreement  with  UBC  provides  us  with
exclusive worldwide rights to manufacture, distribute, market sell and/or license or sublicense products derived or developed
from this technology. Under the license agreement we are obligated to pay UBC (i) an annual license maintenance fee of
CAN  $1,000,  and  (ii)  milestone  payments  which  could  reach  up  to  CAN  $1.2  million.  This  license  agreement  (a)  will
automatically terminate if we file, or become subject to an involuntary filing, for bankruptcy, and (b) may be terminated by
UBC in the event of, among other things, our insolvency, dissolution, grant of a security interest in the technology licensed to
us  pursuant  to  the  license  agreement,  or  material  breach  of  or  failure  to  perform  material  obligations  under  the  license
agreement or other research agreements between us and UBC.

Oral BDP License Agreement

On  November  24,  1998,  the  Company,  known  at  the  time  as  Enteron  Pharmaceuticals,  Inc.  (“Enteron”)  and  George  B.
McDonald  (“Dr.  McDonald”)  entered  into  an  exclusive  license  agreement  for  the  rights  to  intellectual  property,  including
know-how,  relating  to  oral  BDP.  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  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 we sublicense 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.

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, which was amended and
restated in October 2020, 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. Under the amended sublicense agreement to
maintain the sublicense we are obliged to pay a minimum annual royalty of $20,000 until first commercial sale of a

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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) $25,000 upon initiation of a Phase 2 clinical
trial  of  the  sublicensed  product,  (b)  $100,000  upon  initiation  of  a  Phase  3  clinical  trial  of  the  sublicensed  product,
(c) $100,000 upon regulatory approval of a sublicensed product, and (d) $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®.

CoVaccine HT™ License Agreement

In April 2020, we executed an agreement for the exclusive worldwide license of CoVaccine HT™, a novel vaccine adjuvant,
from BTG, a division of Boston Scientific Corporation (NYSE: BSX), for the fields of SARS-CoV-2, the cause of COVID-19
and pandemic flu. The agreement was executed with Protherics Medicines Development, one of the companies that make
up the BTG specialty pharmaceuticals business, which owns the CoVaccine HT™ intellectual property.

Research and Development Expenditures

We  spent  approximately  $8.4  million  and  $9.8  million  in  the  years  ended  December  31,  2021  and  2020,  respectively,  on
research  and  development.  The  amounts  we  spent  on  research  and  development  per  product  during  the  years  ended
December 31, 2021 and 2020 are set forth in “Management’s Discussion and Analysis of Financial Condition and Results of
Operations” in this Annual Report on Form 10-K.

Human Capital

We are committed to a work environment that is welcoming, inclusive and encouraging. To achieve our plans and goals, it is
imperative that we attract and retain top talent. In order to do so, we aim to have a safe and encouraging workplace, with
opportunities for our employees to grow and develop professionally, supported by strong compensation, benefits, and other
incentives. In addition to competitive base salaries, we offer every full-time employee a cash target bonus, a comprehensive
benefits package and equity compensation.

As of December 31, 2021, we employed a total of 15 persons, including 2 part-time employee and 13 full-time employees,
five of whom are MDs/PhDs. In addition to our employees, we contract with third-parties for the conduct of certain clinical
development,  manufacturing,  accounting  and  administrative  activities.  We  anticipate  increasing  the  number  of  our
employees. We have no collective bargaining agreements with our employees, and none are represented by labor unions.
We consider our relationships with our employees to be good.

Throughout  the  COVID  19  pandemic,  many  of  our  employees  have  worked  remotely.  In  September  2021  our  employees
returned to the Company’s facilities in-person. We implemented a number of significant safety measures based on current
guidelines  recommended  by  the  Centers  for  Disease  Control.  These  include,  but  are  not  limited  to,  social  distancing,
capacity limitations, mask requirements in common areas, weekly deep cleaning and daily sanitation procedures.

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

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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.

Summary of Risk Factors

Our  business  is  subject  to  a  number  of  risks  and  uncertainties  that  you  should  understand  before  making  an  investment
decision. These risks include, but are not limited to, the following:

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 or not be able to repay the Convertible Notes.

● If we are unable to develop our product candidates, our ability to generate revenues and viability as a company will

be significantly impaired.

● 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.

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

to unanticipated delays.

● There may be unforeseen challenges in developing our biodefense products.

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

operations.

● The terms of our loan and security agreement with Pontifax Medison Finance require, and any future debt financing
may require, us to meet certain operating covenants and place restrictions on our operating and financial flexibility.

● 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.

● If we are not able to maintain or secure agreements with third parties for pre-clinical and clinical trials of our product
candidates  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.

● 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.

● 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.

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

● Even  if  we  obtain  regulatory  approval  to  market  our  product  candidates,  our  product  candidates  may  not  be

accepted by the market.

● 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.

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

reimbursement limitations.

● 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.

● 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.

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

● 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 may suffer product and other liability claims; we maintain only limited product liability insurance, which may not

be sufficient.

● 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.

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

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

obsolete.

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

business.

● Instability  and  volatility  in  the  financial  markets  could  have  a  negative  impact  on  our  business,  financial  condition,

results of operations, and cash flows.

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

● Global  pathogens  could  have  an  impact  on  financial  markets,  materials  sourcing,  patients,  governments  and

population (e.g. COVID-19).

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.

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

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

defend against litigation.

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Risks Related to our Securities

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

● 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.

● Shareholders may suffer substantial dilution related to issued stock warrants, options and convertible notes.

● 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.

● 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.

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

● The issuance of our common stock pursuant to the terms of the asset purchase agreement with Hy Biopharma 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.

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,  2021,  had  an  accumulated  deficit  of
approximately $206 million. We expect to incur additional operating losses in the future and expect our cumulative losses to
increase.  As  of  December  31,  2021,  we  had  approximately  $26  million  in  cash  and  cash  equivalents  available,  and  as  of
March  22,  2022  we  had  approximately  $23.1  million  in  cash  and  cash  equivalents  available.  Based  on  our  projected
budgetary  needs,  funding  from  existing  contracts  and  grants  over  the  next  year  and  sales  pursuant  to  our  At  Market
Issuance Sales Agreement (“B. Riley Sales Agreement”) with B. Riley Securities, Inc. (“B. Riley”), we expect to be able to
maintain the current level of our operations through at least March 31, 2023.

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 2017, we were awarded two separate grants from the NIH of approximately $1.5 million each to
support our pivotal Phase 3 trials of HyBryte™ for the treatment of CTCL and SGX942 for the treatment of oral mucositis in
head  and  neck  cancer.  In  December  2020,  we  were  awarded  Direct  to  Phase  II  SBIR  grant  from  NIAID  of  approximately
$1.5 million to support manufacture, formulation (including thermostabilization) and characterization of COVID-19 and EVD
vaccine candidates in conjunction with the CoVaccine HT™ adjuvant. 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, 2021, we had approximately $1.35 million in awarded
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,  2021,  we  have
expended approximately $108 million developing our current product candidates for pre-clinical research and development
and  clinical  trials.  We  currently  expect  to  spend  approximately  $12.9  million  for  the  year  ending  December  31,  2022  in
connection  with  the  development  of  our  therapeutic  and  vaccine  products,  licenses,  employment  agreements,  and
consulting agreements, of which approximately $1.30 million is expected to be reimbursed through our existing government
contracts and grants.

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

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

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

In order to generate revenues and profits, our organization must, along with corporate partners and collaborators, positively
research, develop and commercialize our technologies or product candidates. Our current product candidates are in various
stages of 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.

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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;

● our ability to repay existing debt in accordance with its terms;

● 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;

● 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

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● our ability to obtain and maintain adequate insurance policies.

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

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

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

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

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

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 (for example, the FDA may not recognize fast track designation
upon  an  NDA  submission,  resulting  in  no  priority  review  and  subjecting  us  to  longer  potential  review  times  than  originally
anticipated). 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

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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.

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.

The terms of our loan and security agreement with Pontifax Medison Finance require, and any future debt financing
may require, us to meet certain operating covenants and place restrictions on our operating and financial flexibility.

In December 2020, we entered into a loan and security agreement with Pontifax Medison Finance (the “Loan and Security
Agreement”),  that  is  secured  by  a  lien  covering  substantially  all  of  our  assets,  other  than  our  intellectual  property  and
licenses for intellectual property. The Loan and Security Agreement contains customary affirmative and negative covenants
and  events  of  default.  Affirmative  covenants  include,  among  others,  covenants  requiring  us  to  protect  and  maintain  our
intellectual property and comply with all applicable laws, deliver certain financial reports, maintain a minimum cash balance
and maintain insurance coverage. Negative covenants include, among others, covenants restricting us from transferring any
material  portion  of  our  assets,  incurring  additional  indebtedness,  engaging  in  mergers  or  acquisitions,  changing  foreign
subsidiary  voting  rights,  repurchasing  shares,  paying  dividends  or  making  other  distributions,  making  certain  investments,
and creating other liens on our assets, including our intellectual property, in each case subject to customary exceptions. If
we  raise  any  additional  debt  financing,  the  terms  of  such  additional  debt  could  further  restrict  our  operating  and  financial
flexibility. These restrictions may include, among other things, limitations on borrowing and specific restrictions on the use of
our assets, as well as prohibitions on our ability to create liens, pay dividends, redeem capital stock or make investments. If
we default under the terms of the Loan and Security Agreement or any future debt facility, the lender may accelerate all of
our repayment obligations and take control of our pledged assets, potentially requiring us to renegotiate our agreement on
terms less favorable to us or to immediately cease operations. Further, if we are liquidated, the lender’s right to repayment
would be senior to the rights of the holders of our common stock. The lender could declare a default upon the occurrence of
any event that it interprets as a material adverse effect as defined under the Loan and Security Agreement. Any declaration
by the lender of an event of default could significantly harm our business and prospects and could cause the price of our
common stock to decline.

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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.

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

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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.

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

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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.

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;

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● 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.

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 HyBryte™ 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

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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.

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.

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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.

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

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

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

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

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

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

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

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

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

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.

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

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

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

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

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

The State of New Jersey’s Technology Business Tax Certificate Program allows certain high technology and biotechnology
companies to sell unused net operating loss (“NOL”) carryforwards to other New Jersey-based corporate taxpayers. During
the year ended December 31, 2021 in accordance with this program, we sold New Jersey NOL carry forwards resulting in
the recognition of $864,742 of income tax benefit, net of transaction costs. Due to a delay in the program, these funds were
not recognized or received until April 2021. We have applied for and received confirmation that we have NOLs for the year
ended  December  31,  2020  that  qualify  for  an  income  tax  benefit  in  the  amount  of  $1,154,935.  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 2021 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.

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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.

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

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from using the technology at issue on the grounds that our patents do not cover its technology. An adverse determination of
any litigation or defense proceedings could put one or more of our patents at risk of being invalidated or interpreted narrowly.

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

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

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

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

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

Risks Related to our Securities

The price of our common stock 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 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 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;

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● adverse legislation;

● changes in government regulations;

● our available working capital;

● economic and other external factors;

● general market conditions.

Since January 1, 2022, the closing stock price of our common stock has fluctuated between a high of $0.91 per share to a
low  of  $0.58  per  share.  On  March  22,  2022,  the  last  reported  sales  prices  of  our  common  stock  on  The  Nasdaq  Capital
Market  was  $0.71  per  share.  The  fluctuation  in  the  price  of  our  common  stock  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.

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.

On December 20, 2021, we received a written notice (the “Bid Price Notice”) from the Listing Qualifications department of
Nasdaq indicating that we are is not in compliance with the $1.00 minimum bid price requirement set forth in Nasdaq Listing
Rule  5550(a)(2)  for  continued  listing  on  the  Nasdaq  Capital  Market.  The  notification  of  noncompliance  had  no  immediate
effect  on  the  listing  or  trading  of  our  common  stock  on  The  Nasdaq  Capital  Market,  and  we  are  currently  monitoring  the
closing bid price of our common stock and evaluating our alternatives, if appropriate, to resolve the deficiency and regain
compliance with this rule.

The Nasdaq Listing Rules require listed securities to maintain a minimum bid price of $1.00 per share and, based upon the
closing  bid  price  for  the  last  30  consecutive  business  days,  we  no  longer  meet  this  requirement.  The  Bid  Price  Notice
indicated that we will be provided 180 calendar days, or until June 20, 2022, in which to regain compliance. If at any time
during this period the bid price of our common stock closes at or above $1.00 per share for a minimum of ten consecutive
business days, the Nasdaq staff will provide us with a written confirmation of compliance and the matter will be closed.

In the event we do not regain compliance with Rule 5550(a)(2) prior to the expiration of the 180 calendar day period, the
Nasdaq  staff  will  provide  us  with  written  notification  that  our  securities  are  subject  to  delisting  from  The  Nasdaq  Capital
Market. At that time, we may appeal the delisting determination to a Nasdaq Listing Qualifications Panel.

Alternatively, if we fail to regain compliance with Rule 5550(a)(2) prior to the expiration of the 180 calendar day period, but
meet the continued listing requirement for market value of publicly held shares and all of the other applicable standards for
initial listing on The Nasdaq Capital Market, with the exception of the minimum bid price, and provide written notice of our
intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary, then we
may be granted an additional 180 calendar days to regain compliance with Rule 5550(a)(2).

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

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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, options and convertible notes.

As  of  December  31,  2021,  we  had  a  number  of  agreements  or  obligations  that  may  result  in  dilution  to  investors.  These
include:

● warrants to purchase a total of approximately 3,328,072 shares of our common stock at a current weighted average

exercise price of $2.25;

● options to purchase approximately 2,115,825 shares of our common stock at a current weighted average exercise

price of $2.48;

● the B. Riley Sales Agreement pursuant to which we may, but have no obligation to, sell up to an additional $26.8

million worth of our common stock as of March 22, 2022; and

● convertible  promissory  notes  issued  to  Pontifax  Medison  Finance,  which  may  be  converted  into  up  to  3,658,536
shares of common stock at a price of $4.10 per share under the initial loan borrowing of $10 million and the third
tranche of $5 million, which was still available as of December 31, 2021 under the loan and security agreement. The
second tranche of $5 million expired on December 15, 2021. The third tranche of $5 million expired on March 15,
2022 which reduced the amount issuable upon conversion to 2,439,024 shares.

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 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.

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

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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 HyBryte™, 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.  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.  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 HyBryte™ demonstrating statistically significant treatment response
in the Phase 3 clinical trial. We will be required to issue up to $5.0 million worth of our common stock (subject to a cap equal
to 19.9% of our issued and outstanding common stock) in the aggregate, if HyBryte™ is approved for the treatment of CTCL
by either the FDA or the EMA.

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.

Repayment  of  certain  convertible  notes,  if  they  are  not  otherwise  converted,  will  require  a  significant  amount  of
cash, and we may not have sufficient cash flow from our business to make payments on our indebtedness.

Our  ability  to  pay  the  principal  of  and/or  interest  on  the  convertible  notes  issued  pursuant  to  the  Loan  and  Security
Agreement with Pontifax Medison Finance (the “Convertible Notes”) depends on our future performance, which is subject to
economic,  financial,  competitive  and  other  factors  beyond  our  control.  Our  business  may  not  generate  cash  flow  from
operations in the future sufficient to service the Convertible Notes or other future indebtedness and make necessary capital
expenditures.  If  we  are  unable  to  generate  such  cash  flow,  we  may  be  required  to  adopt  and  implement  one  or  more
alternatives, such as selling assets, restructuring indebtedness or obtaining additional debt financing or equity financing on
terms that may be onerous or highly dilutive. Our ability to refinance the Convertible Notes or other future indebtedness will
depend  on  the  capital  markets  and  our  financial  condition  at  such  time.  We  may  not  be  able  to  engage  in  any  of  these
activities or engage in these activities on desirable terms, which could result in a default on our debt obligations, including
the Convertible Notes.

The  issuance  of  shares  of  common  stock  upon  conversion  of  the  Convertible  Notes  could  substantially  dilute
shareholders’ investments and could impede our ability to obtain additional financing.

The Convertible Notes are convertible into shares of our common stock and give the holders an opportunity to profit from a
rise in the market price of our common stock such that conversion or exercise thereof could result in dilution of the equity
interests  of  our  shareholders.  We  have  no  control  over  whether  the  holders  will  exercise  their  right  to  convert  their
Convertible Notes. While the Convertible Notes are convertible at a minimum price of $4.10 per share which is higher than

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our current market price, we cannot predict the market price of our common stock at any future date, and therefore, cannot
predict  whether  the  Convertible  Notes  will  be  converted.  The  existence  and  potentially  dilutive  impact  of  the  Convertible
Notes may prevent us from obtaining additional financing in the future on acceptable terms, or at all.

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 expires in to October 2022. 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. Our
office  space  is  sufficient  to  satisfy  our  current  needs.  We  may  add  new  space  or  expand  existing  space  as  we  add
employees,  and  we  believe  that  suitable  additional  or  substitute  space  will  be  available  as  needed  to  accommodate  any
such expansion of our operations.

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.

In July 2020, we filed a demand for arbitration against Emergent BioSolutions, Inc. (“EBS”); Emergent Product Development
Gaithersburg, Inc. (“EPDG”); and Emergent Manufacturing Operations Baltimore LLC (“EMOB” and, together with EBS and
EPDG, Emergent) with the American Arbitration Association in Mercer County, New Jersey in which we have alleged that
(a) EPDG breached the EPDG Subcontract (defined in the following paragraph), the EPDG Quality Agreement (defined in
the  following  paragraph),  an  express  warranty,  a  warranty  of  merchantability,  and  a  warranty  of  fitness  for  a  particular
purpose,  (b)  EMOB  breached  the  EMOB  Quality  Agreement  (defined  in  the  following  paragraph);  (c)  EPDG  was  unjustly
enriched; (d) EPDG and EMOB were negligent in the performance of their work; and (e) EBS fraudulently induced us into
entering  into  the  contracts  with  EPDG  and  EMOB.  Emergent  has  answered  that  demand  for  arbitration  denying  the
allegations and asserting affirmative defenses. In arbitration arose as a result of the following:

After several months of negotiations and based on representations Emergent made related to its capabilities in developing
upstream and downstream processes for vaccines and its designation as a Center for Innovation in Advanced Development
and  Manufacturing,  in  May  2015,  we  entered  into  a  subcontract  (the  “EPDG  Subcontract”)  with  EPDG,  pursuant  to  which
EPDG agreed to manufacture, and provide to the us, RiVax® bulk drug substance (“BDS”). In March 2017, we entered into a
quality agreement (the “EPDG Quality Agreement”) with EPDG for the purpose of defining and allocating the quality-related
responsibilities between EPDG and us with respect to the production of the RiVax® BDS under the EPDG Subcontract.

After  nearly  three  years  of  EPDG  failing  to  meet  the  scope  of  work  set  forth  in  the  EPDG  Subcontract,  Emergent
recommended  that  both  development  and  manufacturing  work  under  the  EPDG  Subcontract  be  transferred  to  EMOB.  In
July  2018,  we  entered  into  a  quality  agreement  (the  “EMOB  Quality  Agreement”)  with  EMOB,  which  agreement  allocated
various defined responsibilities between EMOB and us with respect to the manufacture, supply, and testing of the RiVax®
BDS.  Under  the  EMOB  Quality  Agreement,  EMOB  assumed  sole  responsibility  for,  inter  alia,  (i)  employee  training;
(ii) providing adequate and qualified personnel; (iii) notifying us of out-of-specification results within two (2) business days of
identification  of  the  out  of-specification  results;  (iv)  performing  testing  using  agreed-to  testing  procedures,  test  methods,
specifications, and required compendia requirements; (v) ensuring that EMOB-generated data was accurate, controlled and
safe from manipulation or loss; (vi) ensuring that the procedures, the state of automation and/or management controls were
in place to assure data integrity; (vii) apprising us of any significant changes to analytical methodology for intermediaries, in-
process or final product; and (viii) assuring that samples were stored in appropriate, continuously monitored conditions.

In January 2020, EMOB informed us (a) of the existence of a questionable test result that could result in a determination that
the  RiVax®  BDS  manufactured,  tested  and  released  by  EMOB  was  out-of-specification  and  should  never  have  been
released by Emergent (b) that the validity of “initial release” test results for such BDS was faulty because Emergent used

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an improper test method. We immediately suspended the Phase 1c trial to evaluate RiVax® in healthy adults, ending both
further  enrollment  and  further  dosing.  Emergent  conducted  an  internal  review  of  this  deviation  and  found  multiple  internal
failures  including  an  “Inadequate  analytical  method  transfer  process,”  an  “Inability  to  comply  with  standard  operating
procedures around method transfer and data review,” and an “Inability to comply with test method procedures,” We quickly
initiated a “for-cause” audit of the Emergent facility and confirmed the failures Emergent identified and admitted to in its own
internal investigation.

We  are  seeking  to  recover  damages  in  excess  of  $19  million  from  Emergent.  While  we  intend  to  vigorously  pursue  this
arbitration, we cannot offer any assurances that we will recover any damages from Emergent.

PART II

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.

Period
Year Ended December 31, 2020:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ended December 31, 2021:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Price Range

High

Low

$
$
$
$

$
$
$
$

 3.54
 2.47
 2.99
 2.80

 2.48
 1.62
 1.32
 1.23

$
$
$
$

$
$
$
$

 1.33
 1.32
 1.65
 1.21

 1.26
 0.86
 0.85
 0.68

On  March  22,  2022,  the  last  reported  price  of  our  common  stock  quoted  on  The  Nasdaq  Capital  Market  was  $0.71  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”. These tradable warrants expired on December
15,  2021.  For  the  period  from  January  1,  2021  through  December  15,  2021,  the  high  and  low  sales  price  per  warrant  as
reported by Nasdaq were $0.65 and $0.01 respectively.

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 22, 2022, there were 111 holders of record of our common stock. As of such date, 42,954,091 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.

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Item 6. Selected Financial Data

Not applicable.

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 and Public
Health Solutions.

Our  Specialized  BioTherapeutics  business  segment  is  developing  and  moving  toward  potential  commercialization  of
HyBryte™  (a  proposed  proprietary  name  of  HyBryte™  or  synthetic  hypericin),  a  novel  PDT,  utilizing  topical  synthetic
hypericin activated with safe visible light for the treatment of CTCL. With a successful Phase 3 study completed, regulatory
approval is being sought and commercialization activities for this product candidate are being advanced initially in the U.S.
Development programs in this business segment also include our first-in-class IDR technology, dusquetide (SGX942) for the
treatment of inflammatory diseases, including oral mucositis in head and neck cancer, and proprietary formulations of oral
BDP for the prevention/treatment of GI disorders characterized by severe inflammation including pediatric Crohn’s disease
(SGX203).

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 and our vaccine
programs  targeting  filoviruses  (such  as  Marburg  and  Ebola)  and  CiVax™,  our  vaccine  candidate  for  the  prevention  of
COVID-19 (caused by SARS-CoV-2). The development of our vaccine programs incorporates the use of our proprietary heat
stabilization  platform  technology,  known  as  ThermoVax®.  To  date,  this  business  segment  has  been  supported  with
government grant and contract funding from NIAID, BARDA and DTRA.

An outline of our business strategy follows:

● Following positive primary endpoint results for the Phase 3 clinical trial of HyBryte™, as well as further statistically
significant  improvement  in  response  rates  with  longer  treatment  (18  weeks  compared  to  12  and  6  weeks  of
treatment), pursue New Drug Application (“NDA”) filing and commercialization in the U.S. while continuing to explore
ex-U.S. partnership.

● Expand development of synthetic hypericin under the research name SGX302 into psoriasis following the positive
Phase  3  FLASH  study  and  positive  proof-of-concept  demonstrated  in  a  small  Phase  1/2  pilot  study  in  mild-to-
moderate psoriasis patients.

● Following  feedback  from  the  United  Kingdom  (“UK”)  Medicines  and  Healthcare  products  Regulatory  Agency
(“MHRA”)  that  the  SGX942  Phase  3  DOM-INNATE  (Dusquetide  treatment  in  Oral  Mucositis  –  by  modulating
INNATE  Immunity)  clinical  trial,  having  missed  its  primary  endpoint,  would  not  support  a  potential  marketing
authorization and that a second Phase 3 study would be needed, analyze the DOM-INNATE study full dataset and
design a second Phase 3 study; attempt to identify a potential partner(s) to continue this development program.

● Continue  development  of  our  therapeutic  SGX943  and  our  heat  stabilization  platform  technology,  ThermoVax®, in
combination with our programs for RiVax® (ricin toxin vaccine), CiVax™ (COVID-19 vaccine) and filovirus vaccines
(targeting  Ebola,  Sudan,  and  Marburg  viruses),  with  U.S.  government  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.

● Acquire  or  in-license  new  clinical-stage  compounds  for  development,  as  well  as  evaluate  new  indications  with

existing pipeline compounds for development.

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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

HyBryte™

Therapeutic Indication
Cutaneous T-Cell Lymphoma

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  (Cycle  1);  and  demonstrated
treatment
continued 
response  with  extended 
in
April 2020 (Cycle 2) and October (Cycle 3);
NDA filing planned for 2H 2022

in 
treatment 

improvement 

SGX 302

Mild-to-Moderate Psoriasis

Positive proof-of-concept demonstrated in a
small Phase 1/2 pilot study; Phase 2a study
anticipated 2H 2022

SGX942

Oral Mucositis in Head and Neck Cancer

Phase  2 
trial  completed;  demonstrated
significant  response  compared  to  placebo
with  positive  long-term  (12  month)  safety
also  reported;  Phase  3  clinical  trial  results
announced  December  2020:  The  primary
endpoint  of  median  duration  of  severe  oral
mucositis  (“SOM”)  did  not  achieve  the  pre-
specified 
  statistical
  significance    (p≤0.05),    although  biological
activity was observed with a 56% reduction
in  the  median  duration  of  SOM  from  18
days  in  the  placebo  group  to  8  days  in  the
SGX942 
full
dataset  from  Phase  3  study  and  design  a
second Phase 3 clinical trial

treatment  group;  analyze 

  criterion 

for 

SGX203†

Pediatric Crohn’s disease

data, 

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

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Public Health Solutions*†

Soligenix Product Candidate

ThermoVax®

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

Stage of Development
Pre-clinical

RiVax®

Vaccine against Ricin Toxin Poisoning

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

antibodies 

trial 

for 

SGX943

CiVax™

Therapeutic against Emerging Infectious
Diseases

Pre-clinical

Vaccine against COVID-19

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  management’s  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 our financial statements and related disclosures requires us to make estimates and assumptions
that affect the reported amounts of assets and liabilities, costs and expenses and the disclosure of contingent assets and
liabilities.  We  base  our  estimates  on  historical  experience,  known  trends  and  events  and  various  other  factors  that  we
believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying
values of assets and liabilities that are not readily apparent from other sources. We evaluate our estimates and assumptions
on an ongoing basis. Our actual results may differ from these estimates under different assumptions or conditions.

While our significant accounting policies are described in more detail in the notes to our financial statements appearing at
the end of this Annual Report on Form 10-K, we believe that the following accounting policies are those most critical to the
assumptions and estimates used in the preparation of our financial statements.

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

As  part  of  the  process  of  preparing  our  financial  statements,  we  are  required  to  estimate  our  accrued  research  and
development  expenses.  This  process  involves  reviewing  open  contract  and  purchase  orders,  communicating  with  our
personnel to identify services that have been performed on our behalf and estimating the level of service performed and the
associated costs incurred for the services when we have not yet been invoiced or otherwise notified of the actual costs. The
majority  of  our  service  providers  invoice  us  in  arrears  for  services  performed,  on  a  pre-determined  schedule  or  when
contractual milestones are met; however, some require advance payments. We make estimates of our accrued expenses as
of each balance sheet date in our financial statements based on facts and circumstances known to us at that time. Examples
of estimated accrued research and development expenses include fees paid to:

● contract  research  organizations  (“CROs”)  in  connection  with  performing  research  activities  on  our  behalf  and

conducting preclinical studies and clinical trials on our behalf;

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● investigative sites or other service providers in connection with clinical trials;
● vendors in connection with preclinical and clinical development activities; and
● vendors related to product manufacturing and development and distribution of preclinical and clinical supplies.

We base our expenses related to preclinical studies and clinical trials on our estimates of the services received and efforts
expended  pursuant  to  quotes  and  contracts  with  multiple  CROs  that  conduct  and  manage  preclinical  studies  and  clinical
trials on our behalf. The financial terms of these agreements are subject to negotiation, vary from contract to contract and
may result in uneven payment flows. There may be instances in which payments made to our vendors will exceed the level
of services provided and result in a prepayment of the expense. Payments under some of these contracts depend on factors
such as the successful enrollment of patients and the completion of clinical trial milestones. In accruing fees, we estimate
the time period over which services will be performed, enrollment of patients, number of sites active and the level of effort to
be expended in each period. If the actual timing of the performance of services or the level of effort varies from our estimate,
we adjust the accrual or amount of prepaid expense accordingly. Although we do not expect our estimates to be materially
different  from  amounts  actually  incurred,  our  understanding  of  the  status  and  timing  of  services  performed  relative  to  the
actual status and timing of services performed may vary and may result in us reporting amounts that are too high or too low
in any particular period. To date, we have not made any material adjustments to our prior estimates of accrued research and
development expenses.

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 stock options and to accrue for clinical trials in
process  that  affect  the  reported  amounts  in  the  financial  statements  and  accompanying  notes.  Actual  results  could  differ
from those estimates.

Material Changes in Results of Operations

Year Ended December 31, 2021 Compared to 2020

For the year ended December 31, 2021, we had a net loss of $12,550,973 as compared to a net loss of $17,688,522 for the
prior year, representing a decreased loss of $5,137,549 or 29%. The decrease in net loss is primarily due to the additional
costs  in  2020  relating  to  the  issuance  of  $5,000,000  worth  of  fully  vested  shares  of  common  stock  to  Hy  Biopharma,  Inc.
(“Hy Biopharma”) in connection with the achievement of a development milestone. For the year ended December 31, 2021,
we had revenues of $824,268 as compared to $2,359,447 for the prior year, representing a decrease of $1,535,179 or 65%.
The decrease in revenues was primarily a result of the finalization of the Rivax® contract and oral mucositis grant.

We incurred costs related to contract and grant revenues in the year ended December 31, 2021 and 2020 of $728,640 and
$1,820,949, respectively, representing a decrease of $1,092,309 or 60%. The decrease in costs was primarily the result of
grants being fully utilized.

Our  gross  profit  for  the  year  ended  December  31,  2021  was  $95,628  or  12%  as  compared  to  $538,498  or  23%  of  total
revenues for the prior year, representing a decrease of $442,870 or 82%. The decrease in revenues and gross profit were
primarily the result of the conclusion of the CTCL study.

Research and development expenses decreased by $1,406,780 or 14% to $8,389,387 for year ended December 31, 2021
as  compared  to  $9,796,167  for  the  prior  year.  The  decrease  in  research  and  development  spending  for  the  year  ended
December 31, 2021 was related to the conclusion of the CTCL and oral mucositis Phase 3 studies.  

General and administrative expenses increased by $518,288 or 12%, to $4,847,126 for the year ended December 31, 2021,
as compared to $4,328,838 for the prior year. This increase is primarily related to an increase in legal fees associated with
the Emergent arbitration partially offset by a decrease in company headcount.

Research and development milestone expense decreased by $5,000,000 or 100%, to $0 for the year ended December 31,
2021, as compared to $5,000,000 for the prior year. The decrease is due to the issuance of $5,000,000 worth of fully vested
shares of common stock to Hy Biopharma in connection with the achievement of a development milestone in 2020.

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Other expense and income for the year ended December 31, 2021 was $274,830 of expense as compared to $61,092 of
income  for  the  prior  year,  reflecting  a  decrease  of  $335,922  or  550%.  The  decrease  was  primarily  due  to  a  full  year  of
interest expense in 2021 on the Pontifax convertible debt agreement partially offset by the gain on forgiveness of the PPP
loan, an increase in research and development tax incentives and an insurance reimbursement.

The State of New Jersey’s Technology Business Tax Certificate Program allows certain high technology and biotechnology
companies to sell unused NOL carryforwards to other New Jersey-based corporate taxpayers. We sold NOLs resulting in the
recognition  of  income  tax  benefits  of  $864,742  and  $836,893  during  the  years  ended  December  31,  2021  and  2020,
respectively.  We  have  applied  for  and  received  preliminary  confirmation  for  NOLs  related  to  the  year  ended
December 31, 2020 in the amount of $1,154,935, which will not be recognized until a certificate for the refund is received.
We have not yet sold our 2021 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,  2021.  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, 2021 and 2020: Specialized BioTherapeutics
and Public Health Solutions.

There were no revenues for the Specialized BioTherapeutics business segment for the year ended December 31, 2021 as
compared to $117,369 for the year ended December 31, 2020, representing a decrease of $117,369 or 100%. The decrease
was due to there being no reimbursable development activity under the oral mucositis juvenile toxicology grant to support
the evaluation of SGX942 (dusquetide) in pediatric indications during the year ended December 31, 2021.

Revenues  for  the  Public  Health  Solutions  business  segment  for  the  year  ended  December  31,  2021  were  $824,268  as
compared  to  $2,242,078  for  the  year  ended  December  31,  2020,  representing  a  decrease  of  $1,417,810  or  63%.  The
decrease  in  revenues  was  primarily  the  result  of  grants  and  contracts  coming  to  an  end  during  the  year  ended
December 31, 2020.

Loss  from  operations  for  the  Public  Health  Solutions  business  segment  for  the  year  ended  December  31,  2021  was
$647,600 as compared to $85,417 for the year ended December 31, 2020, representing an increased loss of $562,183 or
658%.  The  loss  for  the  year  ended  December  31,  2021  is  attributable  to  the  expiration  of  grants  and  contracts  to  offset
research  and  development  spending.  Loss  from  operations  for  the  Specialized  BioTherapeutics  business  segment  for
the year ended December 31, 2021 was $7,280,936 as compared to $13,610,715 for the year ended December 31, 2020,
representing a decreased loss of $6,329,779 or 47%. This is primarily attributed to no expenses incurred in fiscal year 2021
for patient enrollments due to the Phase 3 clinical trial of HyBryte™ and the $5,000,000 Hy Biopharma milestone expense in
2020.

Financial Condition and Liquidity

Cash and Working Capital

As  of  December  31,  2021,  we  had  cash  and  cash  equivalents  of  $26,043,897  as  compared  to  $18,676,663  as  of
December 31, 2020, representing an increase of $7,367,234 or 39%. As of December 31, 2021, we had working capital of
$20,278,345, representing an increase of $6,891,860 as compared to working capital of $13,386,485 for the prior year. The
increase  in  cash  and  cash  equivalents  and  working  capital  was  primarily  related  to  our  usage  of  the  At  Market  Issuance
Sales  Agreement  (“B.  Riley  Sales  Agreement”)  with  B.  Riley  Securities,  Inc.  (“B.  Riley”)  offset  by  loan  proceeds  from
Pontifax Medison Finance received in December 2020.

Based on our current rate of cash outflows, cash on hand, proceeds from government contract and grant programs, cash
available  from  the  loan  from  Pontifax  Medison  Finance,  and  proceeds  available  from  the  B.  Riley  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.

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

● We have up to $1.35 million in active government grant funding still available as of December 31, 2021 to support
our associated research programs through November 2022, provided the federal agencies do not elect to terminate
the grants for convenience. We plan to submit additional contract and grant applications for further support of our
programs  with  various  funding  agencies.  However,  there  can  be  no  assurance  that  we  will  obtain  additional
governmental grant funding;

● 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 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  $26.8  million  remaining  from  the  B.  Riley  Sales  Agreement  as  of  March  22,  2022  under  the

prospectus supplement updated August 28, 2020; and

● We may seek additional capital in the private and/or public equity markets, pursue government contracts and grants
as well as business development activities, to continue our operations, respond to competitive pressures, develop
new  products  and  services,  and  to  support  new  strategic  partnerships.  We  are  currently  evaluating  additional
equity/debt financing opportunities on an ongoing basis and may execute them when appropriate. However, there
can  be  no  assurances  that  we  can  consummate  such  a  transaction,  or  consummate  a  transaction  at  favorable
pricing.

Expenditures

Under our budget and based upon our existing product development agreements and license agreements pursuant to letters
of  intent  and  option  agreements,  we  expect  our  total  research  and  development  expenditures  for  the  year  ending
December 31, 2022 to be approximately $12.9 million before any contract or grant reimbursements, of which $11.7 million
relates  to  the  Specialized  BioTherapeutics  business  and  $1.2  million  relates  to  the  Public  Health  Solutions  business.  We
anticipate  contract  and  grant  reimbursements  for  the  same  period  of  approximately  $1.3  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, 2021 and 2020:

Research & Development Expenses
RiVax® and ThermoVax® Vaccines
SGX942 (Dusquetide)
CiVax™
HyBryte™ (SGX301 or synthetic hypericin)
Other
Total

Reimbursed under Government Contracts and Grants
RiVax® and ThermoVax® Vaccines
SGX942 (Dusquetide)
CiVax™
SGX943
Total
Grand Total

2021

2020

$

 616,598
 2,284,731
 20,000
 4,923,914
 544,144
$  8,389,387

$

 565,407
 4,275,384
 —
 4,393,838
 561,538
$  9,796,167

$

 146,913

 —  

$  1,663,297
 78,860
 —
 78,792
 1,820,949
$  11,617,116

 514,436
 67,291
 728,640
$  9,118,027

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Contractual Obligations

We  have  licensing  fee  commitments  of  approximately  $100,000  per  year  for  the  next  five  years  for  several  licensing
agreements  with  entities,  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 expires in to October 2022. 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 remainder of the term will be $11,108, or approximately $21.50 per square foot. Our office space is sufficient to
satisfy our current needs.

In  September  2014,  we  entered  into  an  asset  purchase  agreement  with  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.

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.

In  March  2020,  we  filed  a  prospectus  supplement  covering  the  offer  and  sale  of  up  to  1,956,182  shares  of  our  common
stock, which were issued to Hy Biopharma. We were required to issue the shares to Hy Biopharma as payment following the
achievement of a milestone under the asset purchase agreement, specifically, the Phase 3 clinical trial of HyBryte™ being
successful in the treatment of CTCL. The number of shares of our 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 asset purchase agreement.

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.

In  December  2020,  we  entered  into  a  $20  million  convertible  debt  financing  agreement  with  Pontifax  Medison  Finance
(“Pontifax”),  the  healthcare-dedicated  venture  and  debt  fund  of  the  Pontifax  life  science  funds.  Under  the  terms  of  the
agreement  with  Pontifax,  we  have  access  to  up  to  $20  million  in  convertible  debt  financing  in  three  tranches,  which  will
mature  on  June  15,  2025  and  have  an  interest  only  period  through  December  2022  with  a  rate  of  8.47%  on  borrowed
amounts and a 1% rate on amounts available but not borrowed. Upon the closing of this transaction, we borrowed the first
tranche of $10 million. We did not utilize our option to draw the second or third tranche of $5 million each, which expired on
December  15,  2021  and  March  15,  2022,  respectively.  Interest  expense  incurred  and  paid  in  2021  totaled  $894,808  and
$668,715, respectively.

Pontifax may elect to convert the outstanding loan drawn under the first tranche into shares of our common stock at any time
prior to repayment at a conversion price of $4.10 per share. We also have the ability to force the conversion of the loan into
shares of our common stock, subject to certain conditions.

CARES Act Loan

On April 13, 2020, we were advised that one of our principal banks, JPMorgan Chase Bank, N.A., had approved a $417,830
loan  (the  “Loan”)  under  the  Paycheck  Protection  Program  (“PPP”)  pursuant  to  the  Coronavirus  Aid,  Relief  and  Economic
Security Act that was signed into law on March 27, 2020.

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As a U.S. small business, we qualified for the PPP, which allows businesses and nonprofits with fewer than 500 employees
to  obtain  loans  of  up  to  $10  million  to  incentivize  companies  to  maintain  their  workers  as  they  manage  the  business
disruptions  caused  by  the  COVID-19  pandemic.  The  PPP  provides  for  loans  for  amounts  up  to  2.5  times  of  the
average  monthly  payroll  expenses  of  the  qualifying  business.  The  PPP  loan  proceeds  may  be  used  for  eligible  purposes,
including payroll, benefits, rent and utilities.

The Loan had a term of two years, was unsecured, and was guaranteed by the Small Business Administration (“SBA”). The
Loan bore interest at a fixed rate of 0.98% per annum, with interest and principal deferred during the eight-week or twenty-
four-week period following the Loan origination date (“the loan forgiveness period”) and subsequent 10 months. Some or all
of  the  Loan  was  eligible  for  forgiveness  if  at  least  60%  of  the  Loan  proceeds  were  used  by  us  to  cover  payroll  costs,
including  benefits  and  if  we  maintained  our  employment  and  compensation  within  certain  parameters  during  the  loan
forgiveness period and complied with other relevant conditions. We used the proceeds for purposes consistent with the PPP
and met the conditions for forgiveness of the Loan.

On June 29, 2021, the SBA and JPMorgan notified us that the entire balance of this note has been forgiven. We recorded
the  forgiveness  of  the  principal  and  accrued  interest  of  $421,584  as  a  gain  on  forgiveness  in  other  income  on  the
consolidated statement of operations for the year ended December 31, 2021.

Contingencies

We follow subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain
conditions may exist as of the date the financial statements are issued, which may result in a loss to us but which will only be
resolved when one or more future events occur or fail to occur. We assess such contingent liabilities, and such assessment
inherently  involves  an  exercise  of  judgment.  A  liability  is  only  recorded  if  management  determines  that  it  is  both  probable
and reasonably estimable.

COVID-19

Based on the current outbreak of 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 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 continued global spread of COVID-19 has affected our operations but did not have a material impact on our business,
operating  results,  financial  condition  or  cash  flows  as  of  and  for  the  year  ended  December  31,  2021.  In  particular,  due  to
delays by our third party commercial active pharmaceutical ingredient contract manufacturer of HyBryte™ we are unable to
provide the pre-requisite amount of accrued stability data required to file the HyBryte™ NDA with the FDA by the first half of
2022.  Therefore,  the  timeline  for  anticipated  NDA  filing  with  the  FDA  is  being  adjusted  to  the  second  half  of  2022  with
corresponding potential FDA approval adjusted to the second half of 2023.

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.

Emergent BioSolutions Legal Proceedings

In  July  2020,  we  filed  a  demand  for  arbitration  against  Emergent  BioSolutions,  Inc.  (“Emergent”)  and  certain  of  its
subsidiaries  with  the  American  Arbitration  Association  in  Mercer  County,  New  Jersey.  We  allege  in  the  arbitration  various
breaches of contracts and warranties as well as acts of fraud. Emergent has answered that demand for arbitration denying
the allegations and asserting affirmative defenses. (see Part I, Item 3 – Legal Proceedings).

We  are  seeking  to  recover  damages  in  excess  of  $19  million  from  Emergent.  While  we  intend  to  vigorously  pursue  this
arbitration, we cannot offer any assurances that we will recover any damages from Emergent.

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We  have  received  invoices  from  Emergent  related  to  the  above  matter.  No  accrual  has  been  made  for  these  invoices  as
management deems them invalid and not probable of being required to pay them based on the numerous breaches cited in
the pending arbitration. These invoices total approximately $331,000.

Item 8. Financial Statements and Supplementary Data

The information required by this Item 8 is contained on pages F-1 through F-22 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.

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.

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Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2021. 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, 2021, 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

Item 9C Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

Not applicable.

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 22, 2022.

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

    Age    
55
63
69
76
71
49
50
70

Position

Chairman of the Board, Chief Executive Officer and President
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 council of the National Organization for Rare Disorders (“NORD”) since October 2009. He also serves on the
scientific advisory board for private start-up medical device company, Simphotek, Inc. 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.

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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.

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.  From
July 2018 to November 2019, 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.  Since  November  2019,  she  has  been  a  member  of  the  board  of  directors  of  Kura
Oncology,  Inc.,  a  clinical-stage  biopharmaceutical  company,  the  shares  of  which  are  traded  on  the  Nasdaq  Stockholm
Exchange,  which  focuses  on  the  discovery  and  development  of  precision  medicines  for  cancer  treatments.  Since
September  2020,  Ms.  Parks  has  been  a  member  of  the  board  of  directors  for  a  non-profit  company  called  Lymphoma
Research  Foundation,  which  is  devoted  exclusively  to  funding  lymphoma  research  and  serving  those  impacted  by  blood
cancer. 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.

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.)  from  2007  to  February  2021.  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.

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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 
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.

to  July  2019,  he  served  as  Corporate  Controller 

Oreola Donini, PhD, has been with our company since August 2013 and is currently our Senior Vice President and Chief
Scientific  Officer,  a  position  she  has  held  since  December  2014.  Dr.  Donini  served  as  our  Vice  President  of  Preclinical
Research  and  Development  from  August  2013  until  December  2014.  She  has  more  than  18  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 to 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.

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

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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, 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 believe 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.

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.

Director
Gregg A. Lapointe, CPA
Diane L. Parks, MBA
Robert J. Rubin, MD
Jerome B. Zeldis, MD, PhD

– Committee Chair

– Member

Audit
Committee

Compensation
Committee

Nominating and
Corporate Governance
Committee

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Audit Committee

Our Board of Directors has an Audit Committee, which is comprised of Mr. Lapointe (Chair), Ms. Parks 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, Ms. Parks 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.  Lapointe  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.  Lapointe  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 our executive officers and senior financial officers (including our chief
executive officer, chief financial officer, chief accounting officer and any person performing similar functions). A copy of our
code  of  ethics  is  publicly  available  on  our  website  at  www.soligenix.com  under  the  “Investors”  section.  If  we  make  any
substantive amendments to our code of ethics or grant any waiver, including any implicit waiver, from a provision of the code
to our chief executive officer, chief financial officer or chief accounting officer, we will disclose the nature of such amendment
or waiver in a Current Report on Form 8-K.

Diversity Considerations in Identifying Director Nominees

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

Compensation Committee Interlocks and Insider Participation

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

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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 2019, 2020
or  2021.  The  Compensation  Committee  confirmed  that  SS&A’s  work  for  the  Compensation  Committee  did  not  create  any
conflicts of interest.

Summary Compensation

The  following  table  contains  information  concerning  the  compensation  paid  during  each  of  the  two  years  ended
December  31,  2021  and  2020,  respectively  to  our  Chief  Executive  Officer  and  each  of  the  three  other  most  highly
compensated executive officers (collectively, the “Named Executive Officers”).

Summary Compensation

Name
Christopher J. Schaber (1)

     Position      Year     
  CEO &   2021 $ 484,948
  President   2020 $ 475,439

Salary

Bonus
$  96,990
$ 306,499

Option
     Awards

All Other
     Compensation    

$  75,951
$  133,466

Jonathan Guarino (2)

Oreola Donini (3)

Richard C. Straube (4)

  CFO &   2021 $ 224,400
  Senior VP  2020 $ 220,000

$  38,372
$  45,788

$
 3,893
$  55,707

  CSO &   2021 $ 286,092
  Senior VP  2020 $ 248,745

$  53,678
$ 127,611

$  33,296
$  97,486

  CMO &   2021 $ 176,868
  Senior VP  2020 $ 173,400

$  29,183
$ 121,108

$  19,027
$  55,707

 29,520
 28,365

Total
$  687,409
$  943,769

 29,520
 28,296

$  296,185
$  349,791

 4,783
 4,107

$  377,849
$  477,949

 — $  225,078
 — $  350,215

$
$

$
$

$
$

$
$

(1) Dr. Schaber deferred the payment of his 2021 bonus of $96,990 until January 15, 2022. 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 2021 bonus of $38,372 until January 15, 2022. 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.

(3) Dr. Donini deferred the payment of her 2021 bonus of $53,678 until January 15, 2022. 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.

(4) Dr. Straube deferred the payment of his 2021 bonus of $29,183 until January 15, 2022. 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.

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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
last was automatically renewed in December 2019 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.

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.

In December 2020, our Board of Directors authorized an amendment to Dr. Schaber’s employment agreement to modify the
severance  terms.  Upon  termination  without  “Just  Cause”  as  defined  by  this  agreement,  we  would  pay  Dr.  Schaber
twelve months of severance, as well as a pro rata bonus calculated by the average of his prior two year’s annual bonuses, if
any, and based on the number of months that he was employed during the year in which his employment was terminated;
however, in the case of termination without “Just Cause” within one year following a change in control or the sale or other
disposition of all or substantially all of our assets Dr. Schaber will be entitled 18 months of severance and health insurance
and life insurance benefits for him and his dependents.

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 12, 2019, the Compensation Committee approved
an  increase  in  salary  for  Dr.  Schaber  to  $475,439.  On  December  10,  2020,  the  Compensation  Committee  approved  an
increase in salary for Dr. Schaber to $484,948. On December 10, 2021, the Compensation Committee approved an increase
in salary for Dr. Schaber to $499,496.

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 12, 2019, the Compensation Committee approved an increase in
salary for Dr. Donini to $248,745. On December 10, 2020, the Compensation Committee approved an increase in salary for
Dr. Donini to $260,000. On December 10, 2021, the Compensation Committee approved an increase in salary for Dr. Donini
to $280,800.

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

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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 12,
2019, the Compensation Committee approved an increase in salary for Dr. Straube to $173,400. On December 10, 2020,
the  Compensation  Committee  approved  an  increase  in  salary  for  Dr.  Straube  to  $176,868.  On  December  10,  2021,  the
Compensation Committee approved an increase in salary for Dr. Straube to $182,174.

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.  On
December  10,  2020,  the  Compensation  Committee  approved  an  increase  in  salary  for  Mr.  Guarino  to  $224,400.  On
December 10, 2021, the Compensation Committee approved an increase in salary for Mr. Guarino to $231,132.

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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, 2021. We have never issued Stock Appreciation
Rights.

Name
Christopher J. Schaber

Number of Securities
Underlying Unexercised
Options (#)
Exercisable Unexercisable
 —  

 13,000  

Jonathan Guarino

Oreola Donini

Richard C. Straube

 —  

 —  

 —  
 —  
 —  
 3,750  
 15,000  
 18,750  
 30,000  
 33,750
 45,000

 7,500  
 2,500  
 20,000  
 6,139

 —  

 —  

 —  

 —  
 —  
 —  
 —  
 15,000  
 35,000  
 52,500

 —  

 —  

 —  
 —  
 —  
 —  
 7,500  
 20,000  
 30,000

 10,000  

 10,000  

 14,000  
 60,000  
 60,000  
 56,250  
 45,000  
 41,250  
 30,000  
 26,250
 15,000

 32,500  
 7,500  
 20,000  
 2,046

 4,000  

 2,000  

 3,000  

 7,000  
 20,000  
 35,000  
 40,000  
 45,000  
 35,000  
 17,500

 10,000  

 5,000  

 7,000  
 20,000  
 35,000  
 40,000  
 22,500  
 20,000  
 10,000

68

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

Option
Exercise
Price
($)

Option
Expiration
Date

 — $  6.80   12/04/2022

 — $

20.10   12/04/2023

 — $

15.00   12/04/2024

 — $
11.30   12/30/2025
 — $  2.01   12/06/2027
 — $  0.97   12/12/2028
$  0.96   01/01/2029
$  1.24   12/11/2029
$  1.45   01/01/2030
$  2.34   12/09/2030
$  1.28
$  0.78

1/3/2031
12/8/2031

 3,750
 15,000
 18,750
 30,000
 33,750
 45,000

 7,500
 2,500
 20,000
 6,139

$  0.97   09/08/2029
$  1.24   12/11/2029
$  2.34   12/09/2030
12/8/1931
$  0.78

 — $

15.60   8/14/2023

 — $

20.10   12/4/2023

 — $

15.00   12/4/2024

11.30   12/30/2025
 — $
 — $  2.67   3/30/2027
 — $  2.01   12/06/2027
 — $  0.97   12/13/2028
$  1.24   12/11/2029
$  2.34   12/09/2030
12/8/2031
$  0.78

 15,000
 35,000
 52,500

 — $

20.10   1/06/2024

 — $

15.00   12/04/2024

 — $
11.30   12/30/2025
 — $  2.67   3/30/2027
 — $  2.01   12/06/2027
 — $  0.97   12/13/2028
$  1.24   12/11/2029
$  2.34   12/09/2030
12/8/2031
$  0.78

 7,500
 20,000
 30,000

    
    
    
    
        
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Compensation of Directors

The following table contains information concerning the compensation of the non-employee directors during the year ended
December 31, 2021.

Name
Gregg A. Lapointe
Diane L. Parks
Robert J. Rubin
Jerome B. Zeldis

     Fees Earned     
Paid in Cash
 (1)
$  60,000
$  47,500
$  52,500
$  50,000

Option
Awards (2)
$  30,000
$  30,000
$  30,000
$  30,000

Total
 90,000
 77,500
 82,500
 80,000

$
$
$
$

(1) Directors who are compensated as full-time employees receive no additional compensation for service on our Board of
Directors. Each independent director who is not a full-time employee is paid $35,000 annually, on a prorated basis, for
their  service  on  our  Board  of  Directors,  the  chairman  of  our  Audit  Committee  is  paid  $15,000  annually,  on  a  prorated
basis,  and  the  chairmen  of  our  Compensation  and  Nominating  Committees  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.

(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 15,000 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.

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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  22,  2022,  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
Christopher J. Schaber (1)
Gregg A. Lapointe (2)
Diane L. Parks (3)
Robert J. Rubin (4)
Jerome B. Zeldis (5)
Jonathan Guarino (6)
Oreola Donini (7)
Richard Straube (8)
All directors and executive officers as a group (8 persons)

Shares of
Common
Stock
Beneficially
Owned **
 499,595  
 107,903  
 90,660  
 107,409  
 123,441  
 76,625  

 212,250
 176,375
 1,394,258  

Percent
of Class

 1.2 %
*
*
*
*
*
*
*
 3.2 %

(1) Includes 70,095 shares of common stock owned by Dr. Schaber, options to purchase 429,500 shares of common stock
exercisable within 60 days of March 22, 2022. The address of Dr. Schaber is c/o Soligenix, 29 Emmons Drive, Suite B-
10, Princeton, New Jersey 08540.

(2) Includes 7,379 shares of Common Stock and options to purchase 100,524 shares of Common Stock exercisable within
60 days of March 22, 2022. The address of Mr. Lapointe is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(3) Includes 14,940 shares of Common Stock and options to purchase 75,720 shares of Common Stock exercisable within
60 days of March 22, 2022. The address of Ms. Parks is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(4) Includes  4,385  shares  of  Common  Stock,  options  to  purchase  103,024  shares  of  Common  Stock  exercisable  within
60 days of March 22, 2022. The address of Dr. Rubin is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(5) Includes 22,917 shares of Common Stock and options to purchase 100,524 shares of Common Stock exercisable within
60 days of March 22, 2022. The address of Dr. Zeldis is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(6) Includes  options  to  purchase  11,000  shares  of  Common  Stock  and  options  to  purchase  65,625  shares  of  Common
Stock  exercisable  within  60  days  of  March  22,  2022.  The  address  of  Mr.  Guarino  is  c/o  Soligenix,  29  Emmons  Drive,
Suite B-10, Princeton, New Jersey 08540.

(7) Includes  options  to  purchase  212,250  shares  of  Common  Stock  owned  by  Dr.  Donini  exercisable  within  60  days  of
March  22,  2022.  The  address  of  Dr.  Donini  is  c/o  Soligenix,  29  Emmons  Drive,  Suite  B-10,  Princeton,  New  Jersey
08540.

(8) Includes  options  to  purchase  176,375  shares  of  Common  Stock  owned  by  Dr.  Straube  exercisable  within  60  days  of
March  22,  2022.  The  address  of  Dr.  Straube  is  c/o  Soligenix,  29  Emmons  Drive,  Suite  B-10,  Princeton,  New  Jersey
08540.

*

Indicates less than 1%.

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** 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  22,  2022  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  42,954,091
shares of Common Stock outstanding as of March 22, 2022.

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. The maximum number of shares of our common stock available for issuance under the 2005 Equity
Incentive Plan is 300,000 shares. In April 2015, our Board of Directors approved the 2015 Equity Incentive Plan, which was
approved by stockholders on June 18, 2015. The maximum number of shares of our common stock available for issuance
under the 2015 Equity Incentive Plan is 2,000,000 shares.

The following table sets forth certain information, as of December 31, 2021, with respect to the following compensation plans
(including individual compensation arrangements) under which our equity securities are authorized for issuance:

● all compensation plans previously approved by our security holders; and
● all compensation plans not previously approved by our security holders.

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

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

 2.48  
 —  
 2.48  

 —
 —
 —

Number of
Securities to
be Issued
upon Exercise
of
Outstanding
Options,
Warrants and
Rights
 2,115,825

$
 —  
$

 2,115,825

Plan Category
Equity compensation plans approved by security holders (1)
Equity compensation plans not approved by security holders
Total

(1) Includes our 2005 Equity Incentive Plan and our 2015 Equity Incentive 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.  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

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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,  2019.  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.

Item 14. Principal Accountant Fees and Services

The following table highlights the aggregate fees billed during each of the two years ended December 31, 2021 and 2020 by
EisnerAmper LLP.

Audit fees
Tax fees
Total

Audit Fees

2021
$  167,041
 13,520
$  180,561

2020
 173,380
 12,250
 185,630

$

$

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.

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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:

Table of Contents
Consolidated Balance Sheets as of December 31, 2021 and 2020
Consolidated Statements of Operations for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Cash Flows for the Years Ended December 31, 2021 and 2020
Notes to Consolidated Financial Statements
Report of Independent Registered Public Accounting Firm (PCAOB ID No. 274)

F-1
F-2
F-3
F-4
F-5
F-6
F-7 – F-22
F-23

(2) Financial Statement Schedules

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

3.7

3.8

4.1

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).

Amended and Restated 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).

Certificate  of  Amendment  to  Second  Amended  and  Restated  Certificate  of  Incorporation  (incorporated  by
reference to Exhibit 3.1 of amendment number 1 to current report on Form 8-K filed on December 3, 2020).

Amendment  to  Amended  and  Restated  By-laws  (incorporated  by  reference  to  Exhibit  3.1  included  in  our
Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2020).

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).

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4.2

4.3

4.4

4.5

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

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. *

Registration Rights Agreement, dated December 15, 2020 by and among Soligenix, Inc. and the other parties
named  therein  (incorporated  by  reference  to  Exhibit  4.1  included  in  our  current  report  on  Form  8-K  filed  on
December 16, 2020).

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).

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10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

10.21

10.22

10.23

10.24

10.25

10.26

10.27

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).

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, September 27, 2018
and 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).**

Amendment No. 1 to At Market Issuance Sales Agreement dated August 28, 2020 between Soligenix, Inc. and
B. Riley FBR, Inc. (incorporated by reference to Exhibit 10.2 included in our current report on Form 8-K filed on
August 28, 2020).

Third  Extension  and  Amendment  to  Lease  dated  July  7,  2020  between  CPP  II  LLC  and  Soligenix,  Inc.
(incorporated by reference to Exhibit 10.1 included in our Quarterly Report on Form 10-Q for the fiscal quarter
ended September 30, 2020).

75

Table of Contents

10.28

10.29

21.1

23.1

31.1

31.2

32.1

32.2

Loan and Security Agreement, dated December 15, 2020. (incorporated by reference to Exhibit 10.1 included in
our current report on Form 8-K filed on December 16, 2020).

Third  Amendment  to  Employment  Agreement  dated  as  of  December  10,  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 December 16, 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

Inline XBRL Instance Document

101.SCH

Inline XBRL Taxonomy Extension Schema Document

101.CAL

Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE

Inline XBRL Taxonomy Extension Presentation Linkbase Document

104

Cover Page Interactive Data File – The cover page interactive data file does not appear in the Interactive Data
File because its XBRL tags are embedded within the Inline XBRL document

Filed herewith.
Indicates management contract or compensatory plan.

*
**
† Portions of this exhibit have been omitted pursuant to a request for confidential treatment.

76

Table of Contents

SIGNATURES

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.

SOLIGENIX, INC.
By: /s/ Christopher J. Schaber
Christopher J. Schaber, PhD
Chief Executive Officer and President

Date: March 29, 2022

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

Name

Capacity

Date

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

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

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

/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

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

77

March 29, 2022

March 29, 2022

March 29, 2022

March 29, 2022

March 29, 2022

March 29, 2022

    
    
Table of Contents

SOLIGENIX, INC. AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Consolidated Balance Sheets as of December 31, 2021 and 2020
Consolidated Statements of Operations for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2021 and 2020
Consolidated Statements of Cash Flows for the Years Ended December 31, 2021 and 2020
Notes to Consolidated Financial Statements
Report of Independent Registered Public Accounting Firm (PCAOB ID No. 274)

Page
F-2
F-3
F-4
F-5
F-6
F-7 – F-22
F-23

F-1

Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Balance Sheets
As of December 31, 2021 and 2020

Assets
Current assets:

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

Total current assets
Security deposit
Office furniture and equipment, net of accumulated depreciation of $167,848 and
$154,769
Deferred issuance cost
Right-of-use lease assets
Research and development incentives receivable
Other assets
Total assets

Liabilities and shareholders' equity
Current liabilities:

Accounts payable
Accrued expenses
Accrued compensation
Paycheck Protection Program loan
Lease liabilities - current

Total current liabilities
Non-current liabilities:

Convertible debt, net of debt discount of $143,847 and $140,261
Paycheck Protection Program loan, net of current
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; 75,000,000 shares authorized; 42,873,445 shares
and 30,643,656 shares issued and outstanding at December 31, 2021 and
December 31, 2020, respectively
Additional paid-in capital
Accumulated other comprehensive income/(loss)
Accumulated deficit

Total shareholders’ equity
Total liabilities and shareholders’ equity

December 31, 
2021

December 31, 
2020

$

$

$

26,043,897
138,889
103,832
282,903
26,569,521
22,777

22,220
20,266
106,155
121,238
7,750
26,869,927

2,925,544
2,956,545
302,936

$

$

$

—  

106,151
6,291,176

9,856,153

—  
—  

16,147,329

18,676,663
203,774
361,096
225,473
19,467,006
22,777

23,510
53,523
228,027
73,142
23,250
19,891,235

2,129,844
2,638,308
875,096
324,979
112,294
6,080,521

9,859,739
92,851
116,296
16,149,407

—  

—

42,873
216,402,890
41,942
(205,765,107)
10,722,598
26,869,927

$

30,644
196,949,655
(24,337)
(193,214,134)
3,741,828
19,891,235

$

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

F-2

    
    
 
 
  
 
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
Soligenix, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Years Ended December 31, 2021 and 2020

Table of Contents

Revenues:

Contract revenue
Grant revenue
Total revenues
Cost of revenues

Gross profit

Operating expenses:

Research and development
General and administrative
Research and development expense – milestone

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

Gain on forgiveness of PPP loan
Foreign currency transaction loss
Interest expense, net
Research and development incentives
Other income

Total other (expense)/income
Net loss before income taxes

Income tax benefit

Net loss applicable to common stockholders
Basic and diluted net loss per share
Basic and diluted weighted average common shares outstanding

Year Ended
December 31, 

2021

2020

$

33,351
790,917
824,268
(728,640)
95,628

1,930,533
428,914
2,359,447
(1,820,949)
538,498

8,389,387
4,847,126

—  

13,236,513
(13,140,885)

421,584
(39,361)
(862,577)
174,770
30,754
(274,830)
(13,415,715)
864,742
(12,550,973)
(0.31)
40,132,182

9,796,167
4,328,838
5,000,000
19,125,005
(18,586,507)

—
(23,385)
(10,882)
95,359
—
61,092
(18,525,415)
836,893
$ (17,688,522)
(0.64)
$
27,486,949

$

$
$

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

F-3

    
    
 
   
  
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Statements of Comprehensive Loss
For the Years Ended December 31, 2021 and 2020

Net loss
Other comprehensive loss:
Foreign currency translation adjustments
Comprehensive loss

Year Ended
December 31, 

2021
$ (12,550,973)

2020
$ (17,688,522)

66,279
$ (12,484,694)

20,673
$ (17,667,849)

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

F-4

    
    
 
 
Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Statements of Changes in Shareholders’ Equity
For the Years Ended December 31, 2021 and 2020

     Accumulated         

Balance, December 31, 2019
Issuance of common stock
pursuant to B. Riley At Market
Issuance Sales Agreement
Cost associated with issuance of
common stock
Issuance of common stock for
milestone
Issuance of common stock to
vendors
Exercise of warrants
Exercise of common stock options 
Share-based compensation
expense
Foreign currency translation
adjustment
Net loss
Balance, December 31, 2020
Issuance of common stock
pursuant to B. Riley At Market
Issuance Sales Agreement
Cost associated with issuance of
common stock
Issuance of common stock to
vendors
Exercise of warrants
Exercise of common stock options 
Share-based compensation
expense
Foreign currency translation
adjustment
Net loss
Balance, December 31, 2021

Common Stock

Shares

  21,753,124

Par Value
$ 21,753

Additional
Paid–In
Capital
$ 177,006,004

Other
Comprehensive
Income/(Loss)
$

Accumulated
Deficit

(45,010) $ (175,525,612) $

Total

1,457,135

6,438,431

6,439

14,191,721

—  

—  

(580,456)

1,956,182

1,956

4,998,044

30,000
460,161
5,758

30
460
6

58,970
860,458
4,981

—  

—  

409,933

—  

—  

—

—  
—
—  

—  

20,673

—  
—  

—  
—  

—  
—  
$

  30,643,656

$ 30,644

$ 196,949,655

(24,337) $ (193,214,134) $

—  

(17,688,522)

—   14,198,160

—  

(580,456)

—

5,000,000

—  
—
—  

59,000
860,918
4,987

—  

409,933

—  

20,673
  (17,688,522)
3,741,828

  12,174,515

  12,174

19,693,473

25,000
20
30,254

25
—  
30

(655,156)

27,475
79
25,805

—  

—  

361,559

—  
—  

—  
—  

—  
—  
$

  42,873,445

$ 42,873

$ 216,402,890

—  

—  

—  
—  
—  

—  

—   19,705,647

—  

(655,156)

—  
—  
—  

27,500
79
25,835

—  

361,559

66,279

41,942

—  

—  

66,279
  (12,550,973)
$ (205,765,107) $ 10,722,598

(12,550,973)

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

F-5

    
        
        
        
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Statements of Cash Flows
For the Years Ended December 31, 2021 and 2020

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

Amortization and depreciation
Non-cash lease expense
Share-based compensation
Issuance of common stock for milestone
Issuance of common stock to vendors
Deferred issuance costs written off
Amortization of deferred issuance costs associated with convertible debt
Gain on forgiveness of PPP loan

Change in operating assets and liabilities:

Contracts and grants receivable
Prepaid expenses and other current assets
Security deposit
Research and development incentives receivable
Operating lease liability
Accounts payable and accrued expenses
Accrued compensation
Net cash used in operating activities

Investing activities:
Purchases of office furniture and equipment

Net cash used in investing activities

Financing activities:

Proceeds from issuance of common stock pursuant to B. Riley At Market Issuance Sales
Agreement
Costs associated with B. Riley At Market Issuance Sales Agreement
Proceeds from the exercise of warrants
Proceeds from the exercises of stock options
Proceeds from convertible debt
Costs associated with issuance of convertible debt
Principal repayment – financing lease
Proceeds from paycheck protection program
Net cash provided by financing activities

Effect of exchange rate on cash and cash equivalents

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

Supplemental information:

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

Operating lease
Financing lease
Non-cash activities:

Right-of use assets and lease liabilities recorded
Deferred issuance cost reclassified to additional-paid-in capital

$

$
$

$
$

$
$

2021

2020

$

(12,550,973)

$

(17,688,522)

34,161
116,290
361,559
—
27,500
—
41,926
(421,584)

64,885
(57,430)
—
205,237
(116,290)
1,127,259
(572,160)
(11,739,620)

(11,789)
(11,789)

19,705,647
(621,899)
79
25,835
—
(45,512)
(6,149)
—
19,058,001
60,642
7,367,234
18,676,663
26,043,897

7,727
668,715

133,300
6,408

—
33,257

$

$
$

$
$

$
$

62,372
130,670
409,933
5,000,000
59,000
61,609
1,205
—

815,061
384,424
(20)
21,924
(131,845)
(1,157,160)
576,923
(11,454,426)

(7,147)
(7,147)

14,198,160
(656,264)
860,918
4,987
10,000,000
(141,466)
(7,516)
417,830
24,676,649
40,879
13,255,955
5,420,708
18,676,663

4,021
34,406

141,050
8,544

240,727
67,733

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

F-6

    
    
 
   
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
  
 
  
 
  
Table of Contents

Note 1. Nature of Business

Basis of Presentation

Soligenix, Inc. and Subsidiaries
Notes to Consolidated Financial Statements

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 and Public Health Solutions.

The  Company’s  Specialized  BioTherapeutics  business  segment  is  developing  and  moving  toward  commercialization  of
HyBryte™ (a proposed proprietary name of SGX301 or synthetic (hypericin), a novel photodynamic therapy (“PDT”) utilizing
safe  visible  light  for  the  treatment  of  cutaneous  T-cell  lymphoma  (“CTCL”).  With  a  successful  Phase  3  study  complete,
regulatory approval is being sought and commercialization activities for this product candidate are being advanced initially in
the  United  States  (“U.S.”).  Development  programs  in  this  business  segment  also  include  expansion  of  synthetic  hypericin
(SGX302) into psoriasis, the Company’s first-in-class innate defense regulator (“IDR”) technology, dusquetide (SGX942) for
the  treatment  of  inflammatory  diseases,  including  oral  mucositis  in  head  and  neck  cancer,  and  proprietary  formulations  of
oral  beclomethasone  17,21-dipropionate  (“BDP”) 
the  prevention/treatment  of  gastrointestinal  (“GI”)  disorders
characterized by severe inflammation, including pediatric Crohn’s disease (SGX203).

for 

The Company’s Public Health Solutions business segment includes active development programs for RiVax®, its ricin toxin
vaccine  candidate  and  SGX943,  its  therapeutic  candidate  for  antibiotic  resistant  and  emerging  infectious  disease,  and
vaccine  programs,  including  a  program  targeting  filoviruses  (such  as  Marburg  and  Ebola)  and  a  program  developing
CiVax™, its vaccine candidate for the prevention of COVID-19 (caused by SARS-CoV-2). The development of the vaccine
programs is currently supported by the heat stabilization platform technology, known as ThermoVax®. To date, this business
segment has been supported with grant and contract funding from the National Institute of Allergy and Infectious Diseases
(“NIAID”),  the  Biomedical  Advanced  Research  and  Development  Authority  (“BARDA”)  and  the  Defense  Threat  Reduction
Agency (“DTRA”).

The  Company  generates  revenues  under  government  grants  primarily  from  the  National  Institutes  of  Health  (“NIH”)  and
government contracts from the NIAID. The Company has a subcontract of approximately $700,000 from a NIAID grant over
five  years  for  its  thermostabilization  technology,  a  DTRA  subcontract  of  approximately  $600,000  over  three  years  for
SGX943 and a subcontract of approximately $1.5 million from a NIAID grant over two years for development of CiVax™. 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 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, 2021, the Company had an accumulated deficit of $205,765,107. During the year ended December 31, 2021,
the  Company  incurred  a  net  loss  of  $12,550,973  and  used  $11,739,620  of  cash  in  operations.  The  Company  expects  to
continue  to  generate  losses  in  the  foreseeable  future.  The  Company’s  liquidity  needs  will  be  largely  determined  by  the
budgeted operational expenditures incurred in regards to the progression of its product candidates. The Company’s plans to
meet  its  liquidity  needs  primarily  include  its  ability  to  control  the  timing  and  spending  on  its  research  and  development
programs and raising additional funds through potential partnerships and/or financings. Based on the Company’s approved
operating budget, current rate of cash outflows, cash on hand, proceeds from government contract and grant programs, and
proceeds  available  from  the  B.  Riley  Sales  Agreement  with  B.  Riley,  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

Table of Contents

As of December 31, 2021, the Company had cash and cash equivalents of $26,043,897 as compared to $18,676,663 as of
December 31, 2020, representing an increase of $7,367,234 or 39%. As of December 31, 2021, the Company had working
capital of $20,278,345 as compared to working capital of $13,386,485, for the prior year, representing an increase of 51%.
The increase in cash and cash equivalents was primarily the result of proceeds from financing activities partially offset by
cash used in operations.

Management’s business strategy can be outlined as follows:

● Following positive primary endpoint results for the Phase 3 FLASH (Florescent Light Activated Synthetic Hypericin)
clinical  trial  of  HyBryte™  in  CTCL,  as  well  as  further  statistically  significant  improvement  in  response  rates  with
longer treatment (18 weeks compared to 12 and 6 weeks of treatment), pursue New Drug Application (“NDA”) filing
and commercialization in the U.S. while continuing to explore ex-U.S. partnership.

● Expand development of synthetic hypericin under the research name SGX302 into psoriasis following the positive
Phase  3  FLASH  study  and  positive  proof-of-concept  demonstrated  in  a  small  Phase  1/2  pilot  study  in  mild-to-
moderate psoriasis patients.

● Following  feedback  from  the  United  Kingdom  (“UK”)  Medicines  and  Healthcare  products  Regulatory  Agency
(“MHRA”)  that  the  SGX942  Phase  3  DOM-INNATE  (Dusquetide  treatment  in  Oral  Mucositis  –  by  modulating
INNATE  Immunity)  clinical  trial,  having  missed  its  primary  endpoint,  would  not  support  a  potential  marketing
authorization and that a second Phase 3 study would be needed, analyze the DOM-INNATE study full dataset and
design a second Phase 3 study; attempt to identify a potential partner(s) to continue this development program.

● Continue development of the Company’s heat stabilization platform technology, ThermoVax®, in combination with its
programs for RiVax® (ricin toxin vaccine), CiVax™ (COVID-19 vaccine) and filovirus vaccines for Ebola, Sudan, and
Marburg Viruses, with U.S. government 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.

● Acquire  or  in-license  new  clinical-stage  compounds  for  development,  as  well  as  evaluate  new  indications  with

existing pipeline 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 $1.35 million in active government grant funding still available as of December 31, 2021 to
support  its  associated  research  programs  through  November  2022,  provided  the  federal  agencies  do  not  elect  to
terminate the grants for convenience. The Company plans to submit additional contract and grant applications for
further  support  of  its  programs  with  various  funding  agencies.  However,  there  can  be  no  assurance  that  the
Company will obtain additional governmental grant funding;

● 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  as  well  as  continue  to  explore  merger
and  acquisition  strategies.  However,  there  can  be  no  assurances  that  the  Company  can  consummate  such
transactions;

● The Company has up to $26.8 million remaining from the B. Riley Sales Agreement as of March 22, 2022 under the

prospectus supplement updated August 13, 2021; and

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●

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.

Reclassifications

Certain amounts in the statement of operations for the year ended December 31, 2020 were reclassified to conform to the
current year presentation.

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.

Website Development Costs

In  February  2019,  Altamont  Pharmaceutical  Holdings,  LLC  (“Altamont”),  a  company  which  owned  5%  or  more  of  the
Company’s  shares  of  common  stock  at  the  time,  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.” During the quarter ended September 30, 2019, the Company began 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 2021 and 2020 was $15,500 and
$15,500, respectively, and accumulated amortization was $38,750 and $23,250, respectively, as of December 31, 2021 and
2020. Website development costs are included in the other assets in the accompanying consolidated balance sheets.

Impairment of Long-Lived Assets

Office furniture and equipment, and website development costs 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

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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, 2021 or 2020.

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, 2021. 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,  research  and  development  incentives  receivable,  accounts  payable,  accrued  expenses,  and  accrued
compensation approximate their fair value based on the short-term maturity of these instruments.

The  carrying  amounts  reported  in  the  consolidated  balance  sheets  for  convertible  debt  and  the  loan  under  the  Paycheck
Protection Program (“PPP”) approximate their fair value based on their maturity dates.

Revenue Recognition

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

Research and Development Costs

Research and development costs are charged to expense when incurred in accordance with FASB ASC 730, Research and
Development. Research and development includes costs such as clinical trial expenses, contracted research and

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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.

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  the  Company’s  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.  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  fair  value  of  options  issued  during  the  years  ended  December  31,  2021  and  2020  was  estimated  using  the  Black-
Scholes option-pricing model and the following assumptions:

● a dividend yield of 0%;

● an expected life of 4 years;

● volatility of 84% - 87% for 2021 and 77% - 85% for 2020; and

● risk-free interest rates ranging from 0.27% to 1.13% in 2021 and 0.22% to 1.66% in 2020.

The fair value of each option grant made during 2021 and 2020 was recognized as share-based compensation ratably 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  2021
and  2020,  the  Company  recognized  foreign  currency  transaction  losses  of  $39,361  and  $23,385,  respectively,  in  its
consolidated statements of operations.

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.  The  Company  recognized  an  income  tax
benefit of $864,742 and $836,893 from the sale of New Jersey NOL carryforwards during the years ended December 31,

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2021  and  2020,  respectively,  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  2021  and
2020.  Additionally,  the  Company  has  not  recorded  an  asset  for  unrecognized  tax  benefits  or  a  liability  for  uncertain  tax
positions at December 31, 2021 or 2020.

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  $225,000  and  $434,000  as  of
December 31, 2021 and 2020, respectively in the consolidated balance sheets.

Balance at December 31, 2020
UK research and development incentives, transfer
UK research and development incentives
Additional 2019 incentive earned
UK research and development incentives cash receipt
Foreign currency translation
Balance at December 31, 2021

Earnings Per Share

Current

     Long-Term  

  $ 361,096
73,142
—
51,893
(383,933)
1,634
$ 103,832

$

73,142 $
(73,142)
122,877
—
—  

(1,639)
$ 121,238 $

Total
434,238
—
122,877
51,893
(383,933)
(5)
225,070

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.

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

Use of Estimates and Assumptions

December 31, 
2021
3,328,072
2,115,825  
5,443,897  

December 31, 
2020
5,731,477
1,933,804
7,665,281

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 stock options and to accrue for clinical trials in
process  that  affect  the  reported  amounts  in  the  financial  statements  and  accompanying  notes.  Actual  results  could  differ
from those estimates.

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Note 3. Leases

The Company classifies a lease for its office space at 29 Emmons Drive, Suite B-10 in Princeton, New Jersey and a lease
for a copy 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,  2021  and  2020,  the  Company’s  consolidated  balance
sheets included a right-of-use lease asset of $106,155 and $222,445 for the office space and $0 and $5,582 for the copy
machine, respectively. Lease liabilities in the Company’s consolidated balance sheets as of December 31, 2021 and 2020
included  corresponding  lease  liabilities  of  $106,151  and  $112,294  for  the  office  space  and  $0  and  $6,149  for  the  copy
machine, respectively.

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

Contractual cash payments for the remaining lease term as of
December 31, 2021:
2022
Total
Discount rate applied
Remaining lease term (months) as of December 31, 2021

Right-of-use lease asset:
Right-of-use lease asset, January 1,2020
Add: new lease extension
Less: reduction/amortization
Right-of-use lease asset, December 31, 2020
Less: reduction/amortization
Right-of-use lease asset, December 31, 2021

Lease liability:
Lease liability, January 1, 2020
Add: new lease extension
Less: repayments
Lease liability, December 31, 2020
Less: repayments
Lease liability, December 31, 2021

Lease expenses for the year ending December 31, 2020:
Lease expense
Amortization expense
Interest expense
Total

Lease expenses for the year ending December 31, 2021:
Lease expense
Amortization expense
Interest expense
Total

F-13

$
$

$

$

$

$

$

$

$

$

Operating
Lease

Financing
Lease

111,083
111,083

$
$
10 %   
10

—
—
10 %
—

112,388
240,727
130,670
222,445
116,290
106,155

113,559
240,727
131,845
222,441
116,290
106,151

$

$

$

$

139,876

$
—  
—  
$

139,876

133,300

$
—  
—  
$

133,300

13,025
—
7,443
5,582
5,582
—

13,665

7,516
6,149
6,149
—

—
7,443
1,028
8,471

—
5,582
259
5,841

    
    
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
  
 
  
 
 
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Note 4. Accrued Expenses

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

Clinical trial expenses
Other
Total

Note 5. Debt

December 31, 

2021
2,911,960
44,585
2,956,545

$

$

$

$

2020
2,510,111
128,197
2,638,308

On December 16, 2020, the Company entered into a $20 million convertible debt financing agreement with Pontifax Medison
Debt  Financing  (“Pontifax”),  the  healthcare-dedicated  venture  and  debt  fund  of  the  Pontifax  life  science  funds.  Under  the
terms of the agreement with Pontifax, the Company had access to up to $20 million in convertible debt financing in three
tranches, which will mature on June 15, 2025 and have an interest only period through December 2022 with an interest rate
of  8.47%  on  borrowed  amounts  and  an  interest  rate  of  1%  on  amounts  available  but  not  borrowed  as  an  unused  line  of
credit  fee.  The  agreement  is  secured  by  a  lien  covering  substantially  all  of  the  Company’s  assets,  other  than  intellectual
property.  The  agreement  contains  customary  representations,  warranties  and  covenants,  including  covenants  by  the
Company limiting additional indebtedness, liens, including on intellectual property, guaranties, mergers and consolidations,
substantial  asset  sales,  investments  and  loans,  certain  corporate  changes,  transactions  with  affiliates  and  fundamental
changes.  Affirmative  covenants  include,  among  others,  covenants  requiring  us  to  protect  and  maintain  our  intellectual
property  and  comply  with  all  applicable  laws,  deliver  certain  financial  reports,  maintain  a  minimum  cash  balance  and
maintain insurance coverage. Upon the closing of this transaction, the Company accessed the first tranche of $10 million,
had the option to draw the second tranche of $5 million at any time over during the initial 12 months of the loan and the third
tranche  of  $5  million  upon  filing  of  the  HyBryte™  new  drug  application,  subject  to  certain  conditions.  The  Company  has
elected to let both the second and third tranches expire as of December 15, 2021 and March 15, 2022, respectively. Interest
expense incurred during the years ended December 31, 2021 and 2020 was $894,808 and $34,306, respectively. Interest
expense paid during the years ended December 31, 2021 and 2020 was $668,715 and $34,306, respectively. The Company
amortized $41,926 and $1,205 of issuance costs during the years ended December 31, 2021 and 2020, respectively. The
net  deferred  issuance  costs  of  $143,847  has  been  recorded  as  a  reduction  of  the  carrying  value  of  the  $10,000,000
convertible debt borrowed as of December 31, 2021.

Pontifax may elect to convert the outstanding loan drawn into shares of the Company’s common stock at any time prior to
repayment at a conversion price of $4.10 per share. The Company also has the ability to force the conversion of the loan
into shares of the Company’s common stock at the same conversion price, subject to certain conditions.

Principal and interest payments due, assuming no conversion is as follows:

Year
2022
2023
2024
2025
Total

CARES Act Loan

Principal

$

— $

4,000,000
4,000,000
2,000,000
$ 10,000,000

Interest
847,000
719,138
380,338
60,566
$ 2,007,042

$

Total
847,000
4,719,138
4,380,338
2,060,566
$ 12,007,042

On April 13, 2020, the Company was advised that one of its principal banks, JPMorgan Chase Bank, N.A., had approved a
$417,830  loan  (the  “Loan”)  under  the  PPP  pursuant  to  the  Coronavirus  Aid,  Relief  and  Economic  Security  Act  that  was
signed into law on March 27, 2020.

As a U.S. small business, the Company qualified for the PPP, which allows businesses and nonprofits with fewer than 500
employees  to  obtain  loans  of  up  to  $10  million  to  incentivize  companies  to  maintain  their  workers  as  they  manage  the
business  disruptions  caused  by  the  COVID-19  pandemic.  The  PPP  provides  for  loans  for  amounts  up  to  2.5  times  of  the
average  monthly  payroll  expenses  of  the  qualifying  business.  The  PPP  loan  proceeds  may  be  used  for  eligible  purposes,
including payroll, benefits, rent and utilities.

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The Loan had a term of two years, was unsecured, and was guaranteed by the Small Business Administration (“SBA”). The
Loan bore interest at a fixed rate of 0.98% per annum, with interest and principal deferred during the eight-week or twenty-
four-week following the Loan origination date (“the loan forgiveness period”) and subsequent 10 months. Some or all of the
Loan was eligible for forgiveness if at least 60% of the Loan proceeds were used by the Company to cover payroll costs,
including  benefits  and  if  the  Company  maintains  its  employment  and  compensation  within  certain  parameters  during  the
forgiveness period and complied with other relevant conditions. The Company used the proceeds for purposes consistent
with the PPP and met the conditions for the forgiveness of the Loan.  

On June 29, 2021, the SBA and JPMorgan notified the Company that the entire balance of this note has been forgiven.  The
Company  recorded  the  forgiveness  of  the  principal  and  accrued  interest  of  $421,584  as  a  gain  on  forgiveness  in  other
income on the consolidated statement of operations.

Note 6. Income Taxes

The income tax benefit consisted of the following for the years ended December 31, 2021 and 2020:

2021

2020

Federal
Foreign
State
Income tax benefit

$

— $
—  

—
—
(836,893)
$ (836,893)

(864,742)
$ (864,742)

The  significant  components  of  the  Company’s  deferred  tax  assets  and  liabilities  at  December  31,  2021  and  2020  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

2021
$ 28,065,000
8,605,000
264,000
1,953,000
  38,887,000
(38,887,000)

$

— $

2020
$ 27,022,000
8,149,000
264,000
817,000
36,252,000
(36,252,000)
—

The  Company  had  gross  NOLs  at  December  31,  2021  of  approximately  $123,800,000  for  federal  tax  purposes,
approximately  $25,200,000  for  state  tax  purposes  and  approximately  $1,400,000  for  foreign  tax  purposes.  Federal  losses
generated in 2018 or later will carry forward indefinitely. In addition, the Company has approximately $8,605,000 of various
tax credits which credit 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, 2021 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 $864,742 of income tax benefit, net of transaction costs. The Company has not yet sold its 2021 New
Jersey NOLs but may do so in the future. There can be no assurance as to the continuation or magnitude of this program in
the future.

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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, 2021 and 2020 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

2021

2020

(21.0)%
(7.6) 
0.1  
(4.3) 
1.3  
0.6  
4.9  
19.6  
(6.4)%  

(21.0)%
(5.8)
0.1
4.8
1.4
0.4
6.9
8.7
(4.5)%

Entities are also required to evaluate, measure, recognize and disclose any uncertain income tax provisions taken on their
income tax returns. The Company has analyzed its tax positions and has concluded that as of December 31, 2021, there
were no uncertain positions. The Company’s U.S. federal and state net operating losses have occurred since its inception
and as such, tax years subject to potential tax examination could apply from 2011, the earliest year with a net operating loss
carryover, because the utilization of net operating losses from prior years opens the relevant year to audit by the IRS and/or
state taxing authorities. Interest and penalties, if any, as they relate to income taxes assessed, are included in the income
tax provision. The Company did not have any unrecognized tax benefits and has not accrued any interest or penalties for
the years ended December 31, 2021 and 2020.

Note 7. Shareholders’ Equity

Preferred Stock

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

Common Stock

The following items represent transactions in the Company’s common stock for the year ended December 31, 2021:

● During  the  year  ended  December  31,  2021,  the  Company  issued  20  shares  of  common  stock  as  a  result  of  a

warrant exercise. The weighted average exercise price per share was $3.95.

● During the year ended December 31, 2021, the Company issued 12,174,515 shares of common stock pursuant to

the B. Riley Sales Agreement at a weighted average price of $1.62 per share.

● During  the  year  ended  December  31,  2021,  the  Company  issued  30,254  shares  of  common  stock  as  a  result  of

option exercises. The weighted average exercise price per share was $0.85.

● The Company issued a vendor 25,000 fully vested shares of common stock with a fair value of $1.10 per share on

September 29, 2021.

 The following items represent transactions in the Company’s common stock for the year ended December 31, 2020:

● The  Company  issued  10,000  shares  of  restricted  common  stock  on  January  8,  2020,  February  10,  2020  and
March 12, 2020 for a total of 30,000 shares to a vendor as consideration for its service performed. The fair values
for the shares issued were $1.68, $2.25 and $1.97 per share, respectively. The shares were fully vested on the date
of grant and resulted in the recognition of $59,000 of expense during the year ended December 31, 2020.

● On March 23, 2020, the Company issued 1,956,182 fully vested shares of common stock to Hy Biopharma, Inc. (“Hy

Biopharma”) as payment for a milestone. The fair value of the shares was $2.56 per share.

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● On  November  25,  2020,  the  Company  increased  its  authorized  shares  of  common  stock  from  50,000,000  to

75,000,000.

● During the year ended December 31, 2020, the Company issued 460,161  shares  of  common  stock  as  a  result  of
warrant  exercises  and  5,758  shares  of  common  stock  as  a  result  of  option  exercises.  The  weighted  average
exercise  price  per  warrant  and  option  was  $1.87  and  $1.19,  respectively.  The  cash  exercise  price  of  $1,882  for
2,189 shares issued upon the exercise of such options was received in December 2019.

● During the year ended December 31, 2020, the Company issued 6,438,431 shares of common stock pursuant to the

B. Riley Sales Agreement at a weighted average price of $2.21 per share.

All issuances of the Company’s common stock for the years ended December 31, 2021 and 2020 described above, other
than  shares  issued  under  the  B.  Riley  Sales  Agreement  and  those  issued  to  Hy  Biopharma,  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.  The  shares  issued  to  Hy  Biopharma  and  those  issued  under  the  B.  Riley  Sales
Agreement were registered on a Registration Statement on Form S-3 (SEC File No. 333-239928).

B. Riley At Market Issuance Sales Agreement

On  August  11,  2017,  the  Company  entered  into  the  B.  Riley  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 B. Riley acts as sales agent. Under
the B. Riley 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  B.  Riley  Sales  Agreement
provides that B. Riley 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 B. Riley Sale Agreement. The Company has no obligation to sell any shares under the B. Riley
Sales Agreement, and may suspend solicitation and offers under the B. Riley Sales Agreement at any time.

The  Company’s  shelf  registration  statement  on  Form  S-3  (File  No.  333-  217738)  filed  on  May  5,  2017  (the  “May  2017
Registration Statement”) with the U.S. Securities and Exchange Commission (the “SEC”) expired on August 10, 2020, but
was available to be utilized for a period up to six months or until a new shelf registration statement was declared effective,
whichever occurred first. All sales under the B. Riley Sales Agreement from August 11, 2017 through August 10, 2020 were
made pursuant to the May 2017 Registration Statement.

All sales of common stock made pursuant to the B. Riley Sales Agreement since the expiration of the May 2017 Registration
Statement have been, and future sales will be, made pursuant to the Company’s shelf registration statement on Form S-3
(File No. 333- 239928) filed on July 17, 2020 (the "July 2020 Registration Statement") with the SEC, and any amendments
thereto, the base prospectus filed as part of such registration statement, and any prospectus supplements. The July 2020
Registration Statement was declared effective on August 28, 2020.

On August 13, 2021, the Company filed a prospectus supplement to the B. Riley Sales Agreement to offer and sell shares of
Company  common  stock  having  an  aggregate  offering  price  of  up  to  $30.0  million  under  the  July  2020  Registration
Statement. As of March 22, 2022, there was $26.8 million available for the sale of common stock under the B. Riley Sales
Agreement.

Note 8. Related Party Transaction

In February 2019, the Company issued Altamont, a company which owned 5% or more of the Company’s shares of common
stock  at  the  time,  12,845  shares  of  the  Company’s  common  stock  with  a  fair  value  of  $9,120  as  consideration  for  its
contractual  investor  relations  and  web  hosting  services.  The  Company  recognized  $2,550  of  expense  for  the  services
provided during the year ended December 31, 2020.

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Note 9. 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, 2021, there are no
shares  currently  available  for  grants  under  the  2015  Plan.  In  accordance  with  the  2015  Plan  and  the  rules  of  the  Nasdaq
Stock Market, any additional grants offered may not be exercised until the Company’s stockholders approve an amendment
increasing the number of shares authorized for issuance under the 2015 Plan. The plan is divided into four separate equity
programs:

1)

2)

3)

4)

the  Discretionary  Option  Grant  Program,  under  which  eligible  persons  may,  at  the  discretion  of  the  Plan
Administrator, be granted options to purchase shares of common stock,

the Salary Investment Option Grant Program, under which eligible employees may elect to have a portion of their
base salary invested each year in options to purchase shares of common stock,

the Automatic Option Grant Program, under which eligible nonemployee Board members will automatically receive
options at periodic intervals to purchase shares of common stock, and

the Director Fee Option Grant Program, under which non-employee Board members may elect to have all, or any
portion, of their annual retainer fee otherwise payable in cash applied to a special option grant.

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

Shares available for grant at January 1, 2021

Options granted
Options forfeited
Options exercised

Shares available for grant at December 31, 2021

Activity under the 2005 Plan and the 2015 Plan for the years ended December 31, 2021 and 2020

Balance outstanding at December 31, 2019

Granted
Forfeited
Exercised

Balance outstanding at December 31, 2020

Granted
Forfeited
Exercised

Balance outstanding at December 31, 2021

Options
1,506,972
520,812
(88,222)
(5,758)
1,933,804
452,189
(239,914)
(30,254)
2,115,825

$

$

$

214,689
(452,189)
207,246
30,254
—

Weighted
Average
Exercise
Price

3.77
2.17
13.06
1.19
2.96
0.91
3.65
0.85
2.48

As of December 31, 2021, there were 1,548,346 options exercisable with a weighted average exercise price of $2.89 and a
weighted  average  remaining  contractual  term  of  6.92  years.  As  of  December  31,  2021,  there  were  2,115,825  options
outstanding with a weighted average remaining term of 7.55 years. Options outstanding as of December 31, 2021 had no
intrinsic value. Options exercised during the year ended December 31, 2021 had an intrinsic value of approximately $7,000
on the dates of exercise.

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The  Company  awarded  452,189  and  520,812  stock  options  during  the  years  ended  December  31,  2021  and  2020,
respectively, which had a weighted average grant date fair value per share of $0.56 and $0.97, respectively. The weighted-
average exercise price, by price range, for outstanding options to purchase common stock at December 31, 2021 was:

Price Range
$0.71-$3.00
$6.40-$15.60
$20.10-$22.60

Total

     Weighted     
Average
Remaining
Contractual
     Life in Years     

7.97  
3.13  
2.00  
7.55  

Outstanding
Options
1,941,203  
129,310  
45,312  
2,115,825  

Exercisable
Options
1,373,724
129,310
45,312
1,548,346

The Company’s share-based compensation expense for the years ended December 31, 2021 and 2020 was recognized as
follows:

Share-based compensation
Research and development
General and administrative
Total

2021
158,478
203,081
361,559

$

$

2020
195,560
214,373
409,933

$

$

At December 31, 2021, the total compensation cost for stock options not yet recognized was approximately $457,000 and
will be expensed over the next three years.

Warrants to Purchase Common Stock

Warrant activity for the years ended December 31, 2021 and 2020 was as follows:

Balance at December 31, 2019

Granted
Exercised
Expired

Balance at December 31, 2020

Granted
Exercised
Expired

Balance at December 31, 2021

Weighted
Average
Exercise
Price

2.88
—
1.87
—
2.96
—
3.95
3.95
2.25

Warrants
6,192,711

$
—  

(461,234)

5,731,477

—  
$
—  
(20)
(2,403,385)
3,328,072

$

The remaining life, by grant date, for outstanding warrants at December 31, 2021 was:

Grant Date
11/1/2017
3/29/2018
7/2/2018
Total

Note 10. Concentrations

Exercise
Price

     Remaining     
Contractual

Outstanding

Exercisable

     Life in Years      Warrants

     Warrants

$
$
$

2.50  
1.95  
2.25  

0.83  
1.24  
0.01  

49,872  
10,000  
3,268,200  
3,328,072  

49,872
10,000
3,268,200
3,328,072

At December 31, 2021 and 2020, 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 $250,000 by
the SIPC and at times maintains cash balances in excess of the SIPC coverage.

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Note 11. Commitments and Contingencies

The  Company  has  commitments  of  approximately  $100,000  per  year  for  the  next  five  years  at  December  31,  2021  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  expires  in  October  2022.  This  office  space  currently  serves  as  the
Company’s  corporate  headquarters,  and  both  of  the  Company’s  business  segments  (Specialized  BioTherapeutics  and
Public  Health  Solutions),  operate  from  this  space.  The  rent  for  the  first  10  months  of  2020  was  approximately  $11,883
per month, or approximately $23.00 per square foot, and then decreased to approximately $11,108, or approximately $21.50
per square foot, starting November 2020, which rate will continue for the remainder of the lease period.

On September 3, 2014, the Company entered into an asset purchase agreement with 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.  The  Company  is  required  to  issue  Hy  Biopharma  shares  of  common
stock  upon  the  achievement  of  certain  milestones.  In  March  2020,  the  Company  issued  1,956,182  fully  vested  shares  of
common stock to Hy Biopharma as payment for achieving a milestone: the Company determining the Phase 3 clinical trial of
HyBryte™ to be successful in the treatment of CTCL. 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 purchase agreement. Provided
all future success-oriented milestones are attained, the Company will be required to make additional payments of up to $5.0
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, 2021, no other milestone or royalty payments
have been paid or accrued.

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 five years as follows:

Year
2022
2023
2024
2025
2026
Total

Contingencies

     Research and      Property and          
     Development      Other Leases     

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

$ 111,083

$
—  
—  
—  
—
$ 111,083

$

Total
211,083
100,000
100,000
100,000
100,000
611,083

The  Company  follows  subtopic  450-20  of  the  FASB  Accounting  Standards  Codification  to  report  accounting  for
contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to
the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses
such  contingent  liabilities,  and  such  assessment  inherently  involves  an  exercise  of  judgment.  A  liability  is  only  recorded  if
management determines that it is both probable and reasonably estimable.

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COVID-19

Based on the current outbreak of 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.

Emergent BioSolutions Legal Proceedings

On  July  1,  2020,  the  Company  filed  a  demand  for  arbitration  against  Emergent  BioSolutions,  Inc.  and  certain  of  its
subsidiaries with the American Arbitration Association in Mercer County, New Jersey. The Company alleges in the arbitration
various breaches of contracts and warranties as well as acts of fraud. Emergent has answered that demand for arbitration
denying the allegations and asserting affirmative defenses.

The  Company  is  seeking  to  recover  damages  in  excess  of  $19  million  from  Emergent.  While  the  Company  intends  to
vigorously  pursue  this  arbitration,  the  Company  cannot  offer  any  assurances  that  it  will  recover  any  damages  from
Emergent.

The  Company  has  received  invoices  from  Emergent  related  to  the  above  matter.  No  accrual  has  been  made  for  these
invoices  as  management  deems  them  invalid  and  not  probable  of  being  required  to  pay  them  based  on  the  numerous
breaches sited in the pending arbitration. These invoices total approximately $331,000.

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Note 12. 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
Specialized BioTherapeutics
Public Health Solutions

Total

Loss from Operations
Specialized BioTherapeutics
Public Health Solutions
Corporate

Total

Amortization and Depreciation Expense
Specialized BioTherapeutics
Public Health Solutions
Corporate

Total

Other (Expense)/Income, Net
Specialized BioTherapeutics
Corporate

Total

Share-Based Compensation
Specialized BioTherapeutics
Public Health Solutions
Corporate

Total

Identifiable Assets
Specialized BioTherapeutics
Public Health Solutions
Corporate

Total

F-22

For the Years Ended
December 31, 

2021

2020

— $

824,268
824,268

(7,280,936)
(647,600)
(5,212,349)
(13,140,885)

7,804
16,801
9,556
34,161

135,409
(410,239)
(274,830)

136,594
21,884
203,081
361,559

$

$

$

$

$

$

$

$

$

117,369
2,242,078
2,359,447

(13,610,715)
(85,417)
(4,890,375)
(18,586,507)

11,839
21,672
28,861
62,372

71,974
(10,882)
61,092

148,107
47,453
214,373
409,933

$

$

$

$

$

$

$

$

$

$

As of December 31, 

2021

2020

$

$

128,645
146,296
26,594,986
26,869,927

$

$

176,447
147,784
19,567,004
19,891,235

    
   
  
 
  
 
  
 
 
 
  
 
  
 
 
 
  
 
  
 
 
 
  
 
  
 
 
    
    
    
 
   
  
 
 
 
 
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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,  2021  and  2020,  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  financial  position  of  the
Company as of December 31, 2021 and 2020, and the results of their operations and their cash flows for each of the years
then ended, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

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

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

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

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the financial statements that
was communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of the critical
audit  matter  does  not  alter  in  any  way  our  opinion  on  the  financial  statements,  taken  as  a  whole,  and  we  are  not,  by
communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or
disclosures to which it relates.

Accrual for Clinical Trial Expenses

As  described  in  Note  2  to  the  financial  statements,  the  Company  is  required  to  estimate  at  each  balance  sheet  date  its
expenses  resulting  from  its  obligations  under  contracts  with  vendors,  clinical  research  organizations  and  consultants  and
under clinical site agreements in connection with conducting clinical trials. The Company recorded clinical trial accruals of
$2.9 million, which are included in accrued expenses on the December 31, 2021 consolidated balance sheet. The amounts
recorded  for  clinical  trial  accruals  represent  the  Company’s  estimate  of  the  unpaid  clinical  trial  expenses  based  on  the
progress of the research and development services for clinical trials compared to the amounts paid for clinical trials through
December 31, 2021.

We identified management’s estimate of the accruals for clinical trial expenses as a critical audit matter due to the significant
management judgement and subjectivity in estimating the accruals. Auditing the Company’s clinical trial accruals involved a
high degree of subjectivity due to the significant estimation required in determining the progress to completion of specific

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tasks conducted under the Company’s clinical trials and the costs of those tasks that will be invoiced by the vendors, clinical
research  organizations  and  consultants  and  under  clinical  site  agreements  subsequent  to  the  date  that  the  financial
statements are issued.

Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall
opinion on the financial statements. We obtained an understanding and evaluated the design of controls over management’s
estimation  process,  including  the  process  of  estimating  the  expenses  incurred  to  date  based  on  the  status  of  the  clinical
trials,  the  significant  assumptions  about  the  status  of  research  and  development  services  incurred  and  the  completeness
and  accuracy  of  the  data  used  to  calculate  the  estimates.  We  performed  procedures  over  the  clinical  trial  accruals  that
included, among others, reading selected agreements and change orders with the vendors, clinical research organizations
and  consultants,  and  evaluating  the  significant  assumptions  described  above  and  the  methods  used  in  developing  the
clinical trial estimates and calculating the amounts that were unpaid at the balance sheet date. We made direct inquiries of
financial and clinical personnel on the status of the clinical trials, progress to completion of clinical trials, method of allocating
contractual charges to specific tasks performed during the clinical trials, and the status of change orders. We compared the
current estimate of expenses incurred to estimates previously made by management and assessed the historical accuracy
of management’s previous estimates. We also examined invoices issued and payments made to service providers after the
consolidated balance sheet date.

/s/ EisnerAmper LLP

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

EISNERAMPER LLP
Iselin, New Jersey
March 29, 2022

F-24

SOLIGENIX, INC.
DESCRIPTION OF SECURITIES

EXHIBIT 4.4

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.

Under  our  Certificate  of  Incorporation  and  Bylaws,  we  are  authorized  capital  to  issue  75,350,000  shares  of  capital  stock,  consisting  of
75,000,000  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 were listed on The Nasdaq Capital Market under the symbol “SNGXW” and expired on December 15, 2021. 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.

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.

2

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.

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 were listed on The Nasdaq Capital Market under the symbol “SNGXW”.

The 2016 Warrants expired on December 15, 2021.

Other Warrants

As of March 22, 2022, 59,872 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  22,  2022,  the  weighted  average  exercise  price  of  such  warrants  was  $2.41  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.

3

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.

Delaware Anti-Takeover Statute

We are subject to the provisions of Section 203 of the Delaware General Corporation Law (the “DGCL”) 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.

Forum Selection Provisions

As permitted by the DGCL, our Bylaws require, to the fullest extent permitted by law, unless we consent in writing to the selection of an
alternative forum, that the Court of Chancery of the State of Delaware, shall be the sole and exclusive forum for (i) any derivative action or
proceeding brought on behalf of the company, (ii) any action asserting a claim for breach of a fiduciary duty owed by any director, officer,
other employee or stockholder of the company to the company or the our stockholders, (iii) any action asserting a claim arising pursuant to
any  provision  of  the  DGCL,  our  Certificate  of  Incorporation  or  our  By-laws  or  (iv)  any  action  asserting  a  claim  governed  by  the  internal
affairs doctrine.

Further, our Bylaws provided that, unless we consent in writing to the selection of an alternative forum, the federal district courts of the
United States of America shall, to the fullest extent permitted by law, be the sole and exclusive forum for the resolution of any complaint
asserting a cause of action arising under the Securities Act.

4

Exclusions or Limitations to Forum Selection Provisions

Section 27 of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the
Exchange Act or the rules and regulations thereunder. Accordingly, the exclusive forum provisions in our Bylaws do not apply to claims
arising  under  the  Exchange  Act.  The  forum  selection  provisions,  however,  are  intended  to  apply  to  the  fullest  extent  permitted  by  law,
including to actions or claims arising under the Securities Act. However, it is possible that a court could find our forum selection provisions
to  be  inapplicable  or  unenforceable  with  respect  to  actions  or  claims  arising  under  the  Securities  Act.  Even  if  a  court  accepts  that  our
forum  selection  provisions  apply  to  actions  or  claims  arising  under  the  Securities  Act,  our  stockholders  shall  not  be  deemed  to  have
waived compliance with the federal securities laws and the rules and regulations thereunder.

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.

5

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

SUBSIDIARIES OF SOLIGENIX, INC.

Name
Enteron Pharmaceuticals, Inc.
Orasomal Technologies Inc.
Soligenix BioPharma Canada Incorporated
Soligenix UK Limited
Soligenix NE B.V.
Soligenix Biopharma HI, Inc.

Ownership

100.00%
75.30%
100.00%
100.00%
100.00%
100.00%

State of Incorporation
Delaware
Delaware
Canada
United Kingdom
Netherlands
Hawaii

EXHIBIT 21.1

    
    
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  consent  to  the  incorporation  by  reference  in  the  Registration  Statements  of  Soligenix,  Inc.  on  Form  S-1  (Nos.  333-
221681  and  333-225226),  Form  S-3  (Nos.  333-217738,  333-239928  and  333-252153)  and  Form  S-8  (Nos.  333-130801,
333-196941 and 333-208515) of our report dated March 29, 2022, on our audits of the consolidated financial statements as
of December 31, 2021 and 2020 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 29, 2022.

Exhibit 23.1

/s/ EisnerAmper LLP

EISNERAMPER LLP
Iselin, New Jersey
March 29, 2022

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, 2021;

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 29, 2022

/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, 2021;

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 29, 2022

/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

In connection with this Form 10-K of Soligenix, Inc. (the “Company”) for the fiscal year ended December 31, 2021, 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

EXHIBIT 32.1

operations of the Company.

March 29, 2022

/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

In connection with this Form 10-K of Soligenix, Inc. (the “Company”) for the fiscal year ended December 31, 2021, 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

EXHIBIT 32.2

operations of the Company.

March 29, 2022

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