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Soligenix, Inc.

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FY2022 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, 2022

For the transition period from ____________ to ____________

Commission File No. 001-14778

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. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the

filing reflect the correction of an error to previously issued financial statements. ☐

Indicate  by  check  mark  whether  any  of  those  error  corrections  are  restatements  that  required  a  recovery  analysis  of  incentive-based  compensation

received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

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 $25,734,915 (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, 2022.

On March 24, 2023, there were 2,924,491 shares of the registrant’s common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE: None.

  
Table of Contents

SOLIGENIX, INC.

ANNUAL REPORT ON FORM 10-K
For the Year Ended December 31, 2022

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

Part III
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

Exhibits and Financial Statement Schedules

15.
Signatures
Consolidated Financial Statements

Part IV

i

    Page

ii

1
28
50
50
50

51
52
52
62
62
62
63
63

63
68
72
74
75

75
80
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;

● our ability to comply with listing requirements and maintain the listing of our common stock on The Nasdaq Capital

Market;

● 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

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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.

Note Regarding Reverse Stock Split

On February 9, 2023, we completed a reverse stock split of our issued and outstanding shares of common stock at a ratio of
one-for-fifteen, whereby, every fifteen shares of our issued and outstanding common stock was converted automatically into
one issued and outstanding share of common stock without any change in the par value per share. No fractional shares were
issued as a result of the reverse stock split. Any fractional shares that would otherwise have resulted from the reverse stock
split  were  rounded  up  to  the  next  whole  number.  Our  common  stock  began  trading  on  The  NASDAQ  Capital  Market  on  a
reverse split basis at the market opening on February 10, 2023. All share and per share data have been restated to reflect
this reverse stock split.

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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 SGX301 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), meet with the United States (“U.S.”) Food and Drug
Administration  (“FDA”)  to  discuss  the  contents  of  a  refusal  to  file  (“RTF”)  letter  recently  issued  by  the  FDA  in
response to the HyBryte™ new drug application (“NDA”) for the treatment of CTCL. We are preparing for a meeting,
categorized  as  Type  A,  with  the  FDA  to  clarify  and  respond  to  the  issues  identified  in  the  RTF  letter  and  to  seek
additional  guidance  concerning  information  that  the  FDA  would  require  for  a  resubmitted  NDA  to  be  deemed
acceptable  to  file,  in  order  to  advance  HyBryte™  towards  marketing  approval  and  U.S.  commercialization  while
continuing to explore ex-U.S. partnership.

● Expanding development of synthetic hypericin under the research name SGX302 into psoriasis with the conduct of a
Phase 2a clinical trial, 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  a  second  Phase  3  clinical  trial  of  SGX942  in  the  treatment  of  oral  mucositis  would  be  required  to
support a marketing authorization; design a second study and attempt to identify a potential partner(s) to continue
this development program.

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● 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  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 

in  March  2020 

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 
treatment response with extended treatment in
April 2020 (Cycle 2) and October 2020 (Cycle
3); NDA submitted December 2022; FDA RTF
letter  received  February  2023;  Prepare  for
Type A meeting with the FDA

continued 

Positive proof-of-concept demonstrated in a
small Phase 1/2 pilot study; Phase 2a protocol
and Investigation New Drug (“IND”) clearance
received from the FDA; Phase 2a study
initiated December 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;
continued  development 
contingent  upon
identification of partnership

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

    
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ThermoVax®

RiVax®

SGX943

CiVax™

Public Health Solutions*†

    Thermostability of vaccines for Ricin toxin,

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

Vaccine against Ricin Toxin Poisoning

Pre-clinical

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

antibodies 

for 

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”
(Fluorescent  Light  Activated  Synthetic  Hypericin)  study,  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™ was 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 a 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,  we  were
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.

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

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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.

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  active  pharmaceutical  ingredient  (“API”)  contract
manufacturer affecting the timing of availability of the pre-requisite amount of accrued stability data required to file the NDA,
we filed the NDA with the FDA in December of 2022. We did not pursue a rolling NDA submission, so that we could provide
additional supportive data in the NDA filing.

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.

In  July  2022,  the  results  of  our  successful  Phase  3  FLASH  study  evaluating  HyBryte™  for  the  treatment  of  CTCL  were
published in the Journal of the American Medical Association (JAMA) Dermatology.

In July 2022, we received agreement from the FDA on an initial pediatric study plan (iPSP) for HyBryte™ for the treatment of
CTCL. The agreed iPSP stipulates that we intend to request a full waiver of pediatric studies upon submission of the NDA.
Agreement with FDA on an iPSP is one of the regulatory requirements that must be met prior to submitting a NDA.

In  September  2022,  the  FDA  awarded  an  Orphan  Products  Development  grant  to  support  the  evaluation  of  HyBryte™  for
expanded  treatment  in  patients  with  early-stage  CTCL.  The  grant,  totaling  $2.6  million  over  4  years,  was  awarded  to  a
prestigious  academic  institution  that  was  a  leading  enroller  in  the  recently  published  positive  Phase  3  FLASH  study  in  the
treatment of early stage CTCL.

In December 2022, we submitted the HyBryte™ NDA for the treatment of CTCL with the FDA.

In  February  2023  we  received  a  RTF  letter  from  the  FDA  for  the  HyBryte™  NDA.  Upon  preliminary  review,  the  FDA
determined that the NDA was not sufficiently complete to permit substantive review. We are preparing for a Type A meeting
with  the  FDA  to  clarify  and  respond  to  the  issues  identified  in  the  RTF  letter  and  to  seek  additional  guidance  concerning
information that the agency would require for a resubmitted NDA to be deemed acceptable.

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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 UVA or UVB 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.

In  September  2021,  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 decided to expand this novel therapy into a Phase 2a clinical trial in mild-to-moderate psoriasis. 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.

In June 2022, we received FDA IND clearance for our Phase 2a clinical trial (protocol number HPN-PSR-01) titled, "Phase 2
Study Evaluating SGX302 in the Treatment of Mild-to-Moderate Psoriasis." In December 2022, we initiated patient

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enrollment for the Phase 2a study (protocol number HPN-PSR-01) evaluating SGX302 in the treatment of mild-to-moderate
psoriasis. The Phase 2a clinical trial (protocol number HPN-PSR-01) will target enrollment of up to 42 patients ages 18 years
or older with mild to moderate, stable psoriasis covering 2 to 30% of the body. In both Parts A and B, all patients will apply
the study drug twice per week and activate the drug with visible light 24 ± 6 hours later using the supplied visible light devices
and according to the manufacturer's instructions. Patients will undergo treatments for a total of 18 weeks and, on completion,
will be followed for a four-week follow-up period in which patients will not receive other psoriasis treatments. In Part A, five to
ten  patients  will  be  assigned  open-label  SGX302  (0.25%  hypericin)  at  the  time  of  enrollment.  Once  the  tolerability  and
response to SGX302 has been established, Part B of the protocol will commence. In Part B, patients will be randomized to
double-blind treatment groups at a ratio 1:1 of active drug to placebo ointment. Active dermatologic assessment of treated
lesions  for  adverse  events  will  be  performed  immediately  before  and  during  light  treatments.  Patients  will  be  assessed  for
overall  disease  status  through  four  weeks  of  follow-up.  Efficacy  endpoints  will  include  the  extent  of  lesion  clearance  and
patient reported quality of life indices. Routine safety data also will be collected.

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 
topical
photo/photodynamic therapy such as UV A and B, carry a risk of increased skin cancer.

for  more  severe  disease.  Most  common  systemic 

treatments  and  even  current 

treatments 

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  SOM  in  head  and  neck  cancer  patients
receiving chemoradiation therapy.

We  initiated  a  Phase  2  clinical  study  of  SGX942  for  the  treatment  of  oral  mucositis  in  head  and  neck  cancer  patients  in
December  of  2013.  We  completed  enrollment  in  this  trial  and  released  positive  results  in  December  2015.  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. Data from this Phase 2 trial are published in the Journal of Biotechnology.

SGX942 was found to be generally safe and well tolerated, consistent with the safety profile observed in the prior Phase 1
study  conducted  in  84  healthy  volunteers.  The  long-term  (12  month)  follow-up  data  was  consistent  with  the  preliminary
positive  safety  and  efficacy  findings.  While  the  placebo  population  experienced  the  expected  12-month  survival  rate  of
approximately  80%,  as  defined  in  the  Surveillance,  Epidemiology,  and  End  Results  statistics  1975-2012  from  the  National
Cancer  Institute,  the  SGX942  1.5  mg/kg  treatment  group  reported  a  12-month  survival  rate  of  93%  (7%  mortality  in  the
SGX942  1.5  mg/kg  group  compared  to  19%  in  the  placebo  group).  Similarly,  tumor  resolution  (complete  response)  at
12  months  was  better  in  the  SGX942  1.5  mg/kg  treatment  group  relative  to  the  placebo  population  (80%  in  the  1.5  mg/kg
group  compared  to  74%  in  the  placebo  group).  The  long-term  follow-up  results  from  the  Phase  2  study  are  published  in
Biotechnology Reports.

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.

Based  on  the  positive  and  previously  published  Phase  2  results  (Study  IDR-OM-01),  in  July  2017,  we  initiated  a  pivotal
Phase  3  clinical  trial  referred  to  as  the  “DOM–INNATE”  (Dusquetide  treatment  in  Oral Mucositis  –  by  modulating  INNATE
immunity) study. Approximately 50 U.S. and European oncology centers participated in this trial. The Phase 3 protocol (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

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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.

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.

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 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. With the benefit of a robust preclinical and clinical
data package for SGX942, we now will analyze the data to design a second Phase 3 study and will look to identify a potential
partner(s) to continue this development program.

In  January  2022,  dusquetide  proved  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. Of note, these results are consistent with a potential direct anti-tumor effect identified with SGX942 and is
another important consideration in the oral mucositis treatment space.

In June 2022, an article was published describing the binding of our Innate Defense Regulator (“IDR”), dusquetide, to the p62
protein. Dusquetide binds to p62 or SQSTM-1, a scaffold protein implicated in a number of intracellular signaling networks
implicated  in  tumor  cell  survival,  including  autophagy.  This  recent  publication  elaborates  on  the  direct  interaction  of
dusquetide with p62, as well as some of the direct downstream consequences of that interaction, consistent with its observed
anti-infective, anti-tumor and anti-inflammatory activities. This information advances the understanding of dusquetide's novel
mechanism of action and supports the development of analogs related to dusquetide.

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.

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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

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. BDP is specifically formulated for oral administration as a single product consisting of two tablets. One tablet is
intended  to  release  BDP  in  the  upper  sections  of  the  GI  tract  and  the  other  tablet  is  intended  to  release  BDP  in  the  lower
sections of the GI tract. Based on its pharmacological characteristics, BDP may have utility in treating other conditions of the
GI tract having an inflammatory component, such as pediatric Crohn’s disease.

SGX203 – for Treating Pediatric Crohn’s Disease

SGX203  (BDP)  represents  a  first-of-its-kind  oral,  locally  acting  therapy  tailored  to  treat  GI  inflammation.  Based  on  its
pharmacological characteristics, 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 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

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child from participating in enjoyable activities. The emotional and psychological issues of living with a chronic disease can be
especially difficult for young people.

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  WHO  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  (“JABSOM”),  University  of  Hawai’i  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 (“NHP”).
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

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protection against Zaire ebolavirus, Sudan ebolavirus and Marburg Marburgvirus). Previous collaborations demonstrated the
feasibility of developing a heat stable subunit Ebola vaccine. Under the terms of the subaward, we will continue to support
vaccine  formulation  development  with  our  proprietary  vaccine  thermostabilization  technology,  ThermoVax®.  Ultimately,  the
objective is to produce a thermostable trivalent filovirus vaccine for protection against Ebola and related diseases, allowing
worldwide distribution without the need for cold storage. Based on current U.S. government needs, efforts have recently been
expanded to focus on a monovalent or bivalent vaccine to specifically address Marburg marburgvirus.

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, JABSOM, 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 CoVaccine HT™, a novel vaccine adjuvant, from SERB
Pharmaceuticals  (formerly  BTG  Specialty  Pharmaceuticals,  a  division  of  Boston  Scientific  Corporation)  (“SERB”),  for  the
fields of coronavirus infection (including SARS-CoV-2, the cause of COVID-19), and pandemic flu. CoVaccine HT™ 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 CoVaccine HT™ in the development of
our  heat  stable  filovirus  vaccine  program,  with  vaccine  candidates  against  Ebola  and  Marburg  virus  disease.  Given  this
previous success, CoVaccine HT™ 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 SERB, which owns the CoVaccine HT™ 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.

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 all considered to be critical attributes of a potential COVID-19 vaccine.

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  August  2021,  positive  data  demonstrated  the  efficacy  of  multiple  filovirus  vaccine  candidates  in  NHP,  including
thermostabilized multivalent vaccines in a single vial platform presentation. Collaborators at UH Manoa 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. These vaccine candidates contain highly purified protein
antigens combined with the novel CoVaccine HT™ adjuvant, in both monovalent (single antigen) and

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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, Vaccine published a scientific article describing the formulation of single-vial platform presentations of
monovalent  (single  antigen),  bivalent  (two  antigens)  and  trivalent  (three  antigens)  combinations  of  filovirus  vaccine
candidates.

During  September  2021,  an  accelerated  preprint  was  posted  on  bioRxiv  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 scientific article is part of the ongoing collaboration with Axel
Lehrer,  PhD,  Associate  Professor  at  the  Department  of  Tropical  Medicine,  Medical  Microbiology  and  Pharmacology,
JABSOM, UH Manoa. Development continues under a non-dilutive $1.5M grant from the NIAID awarded to us in December
2020.

In  December  2021,  100%  protection  of  NHPs  against  lethal  Sudan  ebolavirus  challenge  was  achieved  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 UH Manoa and further demonstrates the broad applicability of the vaccine platform, and
its potential role in the U.S. government's initiative for pandemic preparedness.

In May 2022, the United States Patent and Trademark Office issued a Notice of Allowance for the patent application titled
“Composition  and  Methods  of  Manufacturing  Trivalent  Filovirus  Vaccines.”  The  allowed  claims  are  directed  to  unique,
proprietary  composition  and  methods  directed  to  combinations  of  glycoprotein  antigens  with  nano-emulsion  adjuvants
comprising sucrose fatty acid esters prior to lyophilization. The described vaccine platform has previously been successfully
applied  to  filovirus  vaccines  (as  mono-,  bi-  and  tri-valent  candidates  for  Zaire  ebolavirus,  Sudan  ebolavirus  and  Marburg
marburgvirus) as well as SARS-CoV-2 vaccine.

In  June  2022,  100%  protection  of  NHPs  against  lethal  Marburg  marburgvirus  challenge  was  achieved  using  a  bivalent,
thermostabilized  vaccine  formulated  in  a  single  vial,  reconstituted  only  with  sterile  water  immediately  prior  to  use.  This
important milestone is part of an ongoing collaboration with UH Manoa, 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 heat stable vaccine platform, and its potential role in the U.S. 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.

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

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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. (“EBS”) 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  were  awarded  an  additional  $21.2  million  of
funding in the aggregate. The development agreements with EBS 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 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  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, (b) EMOB breached contracts; and (c) Emergent fraudulently induced us into entering into the contracts
with  EPDG  and  EMOB.  We  sought  to  recover  damages  in  excess  of  $19  million  from  Emergent.  Emergent  answered  the
demand for arbitration denying the allegations and asserting affirmative defenses. We presented our case at an arbitration
hearing over 12 days in January 2022. Following submission of post-hearing briefs, the arbitration panel heard closing oral
arguments in April 2022. On July 6, 2022, the American Arbitration Association entered a final decision in connection with this
arbitration. Despite the arbitration panel ruling that Emergent had committed a number of breaches of the parties’ contracts,
the  panel  did  not  award  monetary  damages.  On  September  30,  2022,  we  filed  a  petition  to  vacate  the  arbitration  decision
with the Delaware Court of Chancery, requesting that the Court vacate the arbitration decision and remand the matter to the
arbitration panel for rehearing. We cannot offer any assurances as to any result of our challenge of the arbitration decision 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.

In  November  2021,  an  article  was  published  on  pre-clinical  immunogenicity  studies  for  RiVax®  demonstrating  enduring
protection for at least 12 months post-vaccination. These results, coupled with the previous demonstration of efficacy in

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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.

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 ($1.3 million for fiscal year 2022).

In July 2022, we signed a worldwide exclusive agreement to license and supply our ricin antigen, used in our RiVax® vaccine,
to SERB, for development of a novel therapeutic treatment against ricin toxin poisoning. In pursuit of a ricin antidote, SERB
will  leverage  its  unique  broad-spectrum  polyclonal  antibody  platform,  gained  in  its  acquisition  of  BTG  Specialty
Pharmaceuticals. This specialized manufacturing process generates binding fragments from antibodies that are specific to a
given antigen, helping to ensure potency and purity. This platform is currently used to manufacture two of SERB’s currently
marketed products, CroFab® and DigiFab®.

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.” Al Qaeda in the Arabian Peninsula had 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.

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The  innate  immune  system  is  responsible  for  rapid  and  non-specific  responses  to  combat  bacterial  infection.  Augmenting
these responses represents an alternative approach to treating bacterial infections. In animal models, IDRs are efficacious
against both antibiotic-sensitive and antibiotic-resistant infections, both Gram-positive and Gram-negative bacteria, and are
active  irrespective  of  whether  the  bacteria  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
biodefense  contract 
threat  agents.  As  of
December 31, 2022, 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.

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

With certain exceptions, once successful clinical testing is completed, the sponsor can submit a NDA, for approval of a drug,
or a Biologic License Application (“BLA”), for biologics such as vaccines, which will be reviewed, and if successful, approved
by the FDA, allowing the product to be marketed. The process of completing clinical trials for a new drug is likely to take a
number of years and require the expenditure of substantial resources. Furthermore, the FDA or any foreign health authority
may not grant an approval on a timely basis, if at all. The FDA may deny the approval of a 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

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safety and immunogenicity trials in additional populations. Approval of biodefense products may be subject to post-marketing
studies, and could be restricted in use in only certain populations.

Vaccines  are  approved  under  the  BLA  process  that  exists  under  the  Public  Health  Service  Act.  In  addition  to  the  greater
technical  challenges  associated  with  developing  biologics,  the  potential  for  generic  competition  is  lower  for  a  BLA  product
than  a  small  molecule  product  subject  to  a  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 a 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 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 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 BDP in each country, or (ii) the expiration of our patents and patent applications relating to 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 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 territories, having access to data
generated by us. In exchange for exclusive rights, SciClone will pay us royalties on net sales, and we will supply commercial
drug  product  to  SciClone  on  a  cost-plus  basis,  while  maintaining  worldwide  manufacturing  rights.  We  also  entered  into  a
common  stock  purchase  agreement  with  SciClone  pursuant  to  which  we  sold  23,530  shares  of  our  common  stock  to
SciClone for approximately $127.50 per share, for an aggregate price of $3 million.

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, primarily in early Phase 1 and 2 clinical studies. Other
treatments for later stage disease are not considered direct competitors.

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SGX94/942 Competition

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

There  is  currently  one  drug  approved  for  the  treatment  of  oral  mucositis  in  hematological  cancer  (palifermin).  There  are
currently no approved drugs for treatment of oral mucositis in cancers with solid tumors (e.g., head and neck cancer). There
are several drugs in clinical development for oral mucositis – two in Phase 3 (brilacidin by Innovation Pharmaceuticals, Inc.,
and  a  mucobuccal  tablet  by  Monopar  Therapeutics  LLC)  and  one  submitted  for  a  NDA  (GC4419  by  Galera  Therapeutics,
Inc.). 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.

Enbrel®  (etanercept),  Remicade®  (infliximab)  and  Humira®  (adalimumab)  are  currently  approved  for  the  treatment  of
pediatric  Crohn’s  disease;  however,  all  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.

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

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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,  we  also  were  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”).  We  also  have  rights  to  the
background technology patents (U.S. patent numbers 7,507,787 [expiring 2024], 7,687,454 [expiring 2026] and 11,311,598
[expiring 2034]). 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.

We have issued U.S. patent 8,263,582 that covers the use of 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

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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  a
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.  A  patent  for  unique,
proprietary  compositions  and  methods  directed  to  combinations  of  glycoprotein  antigens  with  nanoemulsion  adjuvants
comprising  sucrose  fatty  acid  esters  prior  to  lyophilization  was  filed  in  2020,  granted  in  2022  and  expiring  in  2040  (No.
11,433,129  titled  “Compositions  and  Methods  of  Manufacturing  Trivalent  Filovirus  Vaccines.”)  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  12,328  shares  of  common  stock  with  a  market  value  of
$3,750,000,  and  in  March  2020  we  issued  130,413  shares  of  common  stock  at  a  value  of  $5,000,000  (based  upon  an
effective  per  share  price  of  $38.40)  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 million, if and when achieved, payable in our common stock.

SGX94 License Agreements

On December 18, 2012, we acquired a first in class drug technology, known as SGX94 (dusquetide), representing a novel
approach to modulation of the innate immune system. SGX94 is an IDR that regulates the innate immune system to reduce
inflammation, eliminate infection and enhance tissue healing by binding to the pivotal regulatory protein p62, also known as
sequestosome-1.  As  part  of  the  acquisition,  we  acquired  all  rights,  including  composition  of  matter  patents,  preclinical  and
Phase 1 clinical study datasets for SGX94. We also assumed a license agreement with UBC to advance the research and

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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 CAD $1,000, and (ii) milestone
payments  which  could  reach  up  to  CAD  $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  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  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 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
sublicensed product, upon which point, we will be required to pay an earned royalty of 2% of net sales subject to a minimum

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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  $7.9  million  and  $8.2  million  in  the  years  ended  December  31,  2022  and  2021,  respectively,  on
research  and  development.  The  amounts  we  spent  on  research  and  development  per  product  during  the  years  ended
December 31, 2022 and 2021 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, 2022, we employed a total of 15 persons, including 2 part-time employees 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  and  have  maintained  a  hybrid  work  schedule  with  both  in-office  and  remote
hours. 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.

● Our  losses  from  operations,  negative  cash  flows,  and  shareholders'  deficit  as  of  December  31,  2022  as  well  as  a
projected potential breach of our cash debt covenant with our debt holder during the 12 month look-forward period
from  the  issuance  of  the  financial  statements  without  taking  additional  measures,  such  as  raising  capital,  raises
substantial  doubt  about  our  ability  to  continue  as  a  going  concern  absent  obtaining  adequate  new  debt  or  equity
financings.

● The  report  of  our  independent  registered  accounting  firm  on  our  audited  financial  statements  for  the  fiscal  year
ended December 31, 2022 contains an explanatory paragraph relating to our ability to continue as a going concern.

● 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  public  health

business segment 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

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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.

● 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.

● Adverse developments affecting financial institutions such as actual events or concerns involving liquidity, defaults or

non-performance, could adversely affect our operations and liquidity.

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

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● 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.

Risks Related to our Securities

● The price of our common stock 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 are thinly traded, so stockholders may be unable to sell at or near ask prices or at all if

they need to sell shares 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,  2022,  had  an  accumulated  deficit  of
approximately $219.6 million. We expect to incur additional operating losses in the future and expect our cumulative losses to
increase. As of December 31, 2022, we had approximately $13.4 million in cash and cash equivalents available, and as of
March  24,  2023  we  had  approximately  $10.4  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 into the third quarter of 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

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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, 2022, we had approximately $1.7 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,  2022,  we  have
expended approximately $116 million developing our current product candidates for pre-clinical research and development
and  clinical  trials.  We  currently  expect  to  spend  approximately  $3.7  million  for  the  year  ending  December  31,  2023  in
connection with the development of our therapeutic and vaccine products, licenses, employment agreements, and consulting
agreements, of which approximately $0.7 million is expected to be reimbursed through our existing government contracts and
grants.

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

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

Our  losses  from  operations,  negative  cash  flows,  and  shareholders'  deficit  as  of  December  31,  2022  as  well  as  a
projected potential breach of our cash debt covenant with our debt holder during the 12 month look-forward period
from  the  issuance  of  the  financial  statements  without  taking  additional  measures,  such  as  raising  capital,  raises
substantial  doubt  about  our  ability  to  continue  as  a  going  concern  absent  obtaining  adequate  new  debt  or  equity
financings.

We have concluded that substantial doubt exists about our ability to continue as a going concern for the 12 months following
the  issuance  of  the  financial  statements  included  in  this  Annual  Report  on  Form  10-K. As  of  December  31,  2022,  we  had
cash and cash equivalents of $13.6 million and current liabilities of $16.5 million. As of the issuance date of these financial
statements,  we  believe  that  we  have  sufficient  resources  available  to  support  our  development  activities  and  business
operations and timely satisfy our obligations as they come due into the third quarter of 2023. We do not have sufficient cash
and cash equivalents as of the date of filing this Annual Report on Form 10-K to support our operations for at least the 12
months following the issuance of the financial statements.

To  alleviate  the  conditions  that  raise  substantial  doubt  about  our  ability  to  continue  as  a  going  concern,  we  plan  to  secure
additional capital, potentially through a combination of public or private equity offerings and strategic transactions, including
potential  alliances  and  drug  product  collaborations,  securing  additional  proceeds  from  government  contract  and  grant
programs,  securing  additional  proceeds  available  from  the  sale  of  shares  of  our  common  stock  via  the  B.  Riley  Sales
Agreement with B. Riley and potentially amending the loan agreement with Pontifax to reduce the conversion price in order to
allow for conversion of a portion of the debt which will reduce our accounts payable; however, none of these alternatives are
committed  at  this  time.  There  can  be  no  assurance  that  we  will  be  successful  in  obtaining  sufficient  funding  on  terms
acceptable to us to fund continuing operations, if at all, identify and enter into any strategic transactions that will provide the
capital  that  we  will  require  or  achieve  the  other  strategies  to  alleviate  the  conditions  that  raise  substantial  doubt  about  our
ability  to  continue  as  a  going  concern.  If  none  of  these  alternatives  are  available,  or  if  available,  are  not  available  on
satisfactory terms, we will not have sufficient cash resources and liquidity to fund our business operations for at least the 12
months following the date the financial statements are issued. The failure to obtain sufficient capital on acceptable terms

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when needed may require us to delay, limit, or eliminate the development of business opportunities and our ability to achieve
our  business  objectives  and  our  competitiveness,  and  our  business,  financial  condition,  and  results  of  operations  will  be
materially  adversely  affected.  In  addition,  market  instability,  including  as  a  result  of  geopolitical  instability,  may  reduce  our
ability to access capital, which could negatively affect our liquidity and ability to continue as a going concern. In addition, the
perception that we may not be able to continue as a going concern may cause others to choose not to deal with us due to
concerns about our ability to meet our contractual obligations.

The  report  of  our  independent  registered  accounting  firm  on  our  audited  financial  statements  for  the  fiscal  year
ended December 31, 2022 contains an explanatory paragraph relating to our ability to continue as a going concern.

The  auditor’s  opinion  on  our  audited  financial  statements  for  the  year  ended  December  31,  2022  includes  an  explanatory
paragraph  stating  that  we  have  incurred  recurring  losses  from  operations  that  raise  substantial  doubt  about  our  ability  to
continue as a going concern. While we believe that we will be able to obtain the capital we need to continue our operations,
there  can  be  no  assurances  that  we  will  be  successful  in  these  efforts  or  will  be  able  to  resolve  our  liquidity  issues  or
eliminate  our  operating  losses.  If  we  are  unable  to  obtain  sufficient  funding,  we  would  need  to  significantly  reduce  our
operating plans and curtail some or all of our development efforts. Accordingly, our business, prospects, financial condition,
and results of operations will be materially and adversely affected, and we may be unable to continue as a going concern. If
we seek additional financing to fund our business activities in the future and there remains substantial doubt about our ability
to  continue  as  a  going  concern,  investors  or  other  financing  sources  may  be  unwilling  to  provide  additional  funding  on
commercially reasonable terms or at all.

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

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

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

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

● our ability to obtain additional funding to develop our product candidates;

● 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;

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● potential liabilities associated with hazardous materials; and

● our ability to obtain and maintain adequate insurance policies.

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

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

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

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

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

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

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

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

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 or based upon

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our insolvency. 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.

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.

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

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

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

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

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

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

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

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;

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● effectiveness  of  our  sales,  marketing  and  distribution  capabilities  and  the  effectiveness  of  such  capabilities  of  our

collaborative partners, if any; and

● unfavorable publicity concerning our products or any similar products.

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

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

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

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

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

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

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;

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

alerts to physicians and pharmacies;

● we may be required to change the way the product is administered, conduct additional clinical trials or change the

labeling of the product;

● we may be required to implement a risk minimization action plan, which could result in substantial cost increases and

have a negative impact on our ability to commercialize the product;

● we may be required to limit the patients who can receive the product;

● we may be subject to limitations on how we promote the product;

● sales of the product may decrease significantly;

● regulatory authorities may require us to take our approved product off the market;

● we may be subject to litigation or product liability claims; and

● our reputation may suffer.

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

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

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

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

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for  the  same  condition  if  the  FDA  or  European  Medicines  Agency  concludes  that  the  later  drug  is  safer,  more  effective,  or
makes a major contribution to patient care.

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

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

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

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

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

We  currently  rely  on  license  agreements  from  New  York  University,  Yeda  Research  and  Development  Company  Ltd.,  the
University of Texas Southwestern Medical Center, the University of British Columbia, 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

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● the priority of invention of patented technology.

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

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

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

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

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 aggregate 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

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products, we cannot eliminate the risk of contamination from or discharge of hazardous materials and any resultant injury. In
the event of such an accident, we could be held liable for any resulting damages and any liability could materially adversely
affect our business, financial condition and results of operations.

Compliance  with  environmental  laws  and  regulations  may  be  expensive.  Current  or  future  environmental  regulations  may
impair our research, development or production efforts. We might have to pay civil damages in the event of an improper or
unauthorized release of, or exposure of individuals to, hazardous materials. We are not insured against these environmental
risks. We may agree to indemnify our collaborators in some circumstances against damages and other liabilities arising out of
development activities or products produced in connection with these collaborations.

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

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

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

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

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

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

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

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.

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

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

We currently have 15 employees and we depend upon these employees, in particular Dr. Christopher Schaber, our President
and Chief Executive Officer, to manage the day-to-day activities of our business. Because we have such limited personnel,
the loss of any of them or our inability to attract and retain other qualified employees in a timely manner would likely have a
negative  impact  on  our  operations.  We  may  be  unable  to  effectively  manage  and  operate  our  business,  and  our  business
may suffer, if we lose the services of our employees.

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

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

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

Adverse developments affecting financial institutions such as actual events or concerns involving liquidity, defaults
or non-performance, could adversely affect our operations and liquidity.

Actual  events  involving  limited  liquidity,  defaults,  non-performance  or  other  adverse  developments  that  affect  financial
institutions, or concerns or rumors about any events of these kinds, have in the past and may in the future lead to market-
wide  liquidity  problems.  For  example,  on  March  10,  2023,  Silicon  Valley  Bank  (“SVB”)  was  closed  by  the  California
Department of Financial Protection and Innovation, which appointed the Federal Deposit Insurance Corporation (the “FDIC”)
as  receiver.  Despite  subsequent  actions  taken  by  the  U.S.  Department  of  the  Treasury,  the  U.S.  Federal  Reserve  and  the
FDIC to ensure that all depositors of SVB had access to all of their cash deposits following the closure of SVB, uncertainty
and liquidity concerns in the broader financial services industry remain.

We maintain cash balances at a third-party financial institution in excess of the FDIC insurance limit. Our access to our cash
and cash equivalents in amounts adequate to finance our operations could be significantly impaired to the extent the financial
institution with which we maintain cash balances faces liquidity constraints or failures. Any material decline in our ability to
access our cash and cash equivalents could adversely impact our ability to meet our operating expenses, result in breaches
of  our  contractual  obligations  or  result  in  significant  disruptions  to  our  business,  any  of  which  could  have  material  adverse
impacts  on  our  operations  and  liquidity.  There  is  no  guarantee  that  the  U.S.  Department  of  Treasury,  the  U.S.  Federal
Reserve  and  the  FDIC  will  provide  access  to  uninsured  funds  in  the  future  in  the  event  of  the  closure  of  other  banks  or
financial institutions in a timely fashion or 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. We sold
2020  and  2019  New  Jersey  NOL  carryforwards,  resulting  in  the  recognition  of  $1,154,935  and  $864,742  of  income  tax
benefit, net of transaction costs during the years ended December 31, 2022 and 2021, respectively. We sold our 2021 New
Jersey NOL carryforwards and received $1,161,197, net of transaction costs, in January 2023, which will be recognized in
the first quarter of 2023. We have not yet sold our 2022 New Jersey NOL carryforwards 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

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NOL carryforwards or if we are unable to find a suitable buyer to utilize our New Jersey NOL carryforwards to the extent the
NOLs expire before we are able to utilize them against our taxable income, our cash taxes may increase which may have an
adverse effect on our financial condition.

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

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

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

Risks Related to our Intellectual Property

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

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

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

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

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.

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

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

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

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

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

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

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

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

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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;

● mergers or acquisitions;

● litigation and government proceedings;

● adverse legislation;

● changes in government regulations;

● our available working capital;

● economic and other external factors; and

● general market conditions.

Since January 1, 2022, the closing stock price of our common stock has fluctuated between a high of $15.00 per share to a
low  of  $5.70  per  share.  On  March  24,  2023,  the  last  reported  sales  prices  of  our  common  stock  on  The  Nasdaq  Capital
Market  was  $1.84  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 were 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 “Minimum Bid Price Requirement”). The notification
of noncompliance had no immediate effect on the listing or trading of our common stock on The Nasdaq Capital Market.

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On June 21, 2022, we delivered to the Listing Qualifications Department of Nasdaq a confidential plan to regain compliance
with  the  Minimum  Bid  Price  Requirement,  which  included  upcoming  important  milestones  such  as  the  submission  of  new
drug application for HyBryte™ in the treatment of cutaneous T-cell lymphoma and the initiation of a Phase 2 psoriasis clinical
trial.  On  June  22,  2022,  the  Listing  Qualifications  Department  of  Nasdaq  sent  us  a  second  notice,  indicating  that  we  were
eligible for an additional 180 period, or until December 19, 2022, in which to regain compliance. Additionally, on November
16,  2022,  Nasdaq  notified  us  that  we  no  longer  complied  with  the  continued  listing  requirement  to  maintain  a  minimum  of
$2,500,000 in shareholders’ equity nor did we meet the alternatives of market value of listed securities or net income from
continuing operations (the “Shareholders’ Equity Requirement”).

We  were  unable  to  regain  compliance  with  the  Minimum  Bid  Price  Requirement  prior  to  the  expiration  of  the  second  180
calendar day period. On December 20, 2022, we received written notice (the “Notice”) from Nasdaq stating that we had not
complied with the Minimum Bid Price Requirement or the Shareholders’ Equity Requirement. The Notice indicated that our
common  stock  would  be  suspended  from  trading  on  Nasdaq  unless  we  requested  a  hearing  before  a  hearings  panel  by
December  27,  2022.  We  timely  requested  a  hearing,  which  stayed  any  trading  suspension  of  our  common  stock  until
completion of the Nasdaq hearing process and expiration of any additional extension period granted by the panel following
the  hearing.  In  advance  of  the  hearing,  we  provided  the  Nasdaq  Hearings  Panel  (the  “Panel”)  with  our  plan  to  regain
compliance. The appeal was heard by the Panel on February 2, 2023.

At a special meeting of stockholders held on February 8, 2023, our stockholders granted our Board of Directors the discretion
to effect a reverse stock split of our common stock through an amendment to our Second Amended and Restated Certificate
of Incorporation at a ratio of not less than 1-for-2 and not more than 1-for-20, with such ratio to be determined by our Board
of  Directors.  We  effected  a  reverse  stock  split  of  our  common  stock  at  a  ratio  of  1  post-split  share  for  every  15  pre-split
shares on Thursday, February 9, 2023. Our common stock continued to be traded on The Nasdaq Capital Market under the
symbol SNGX and began trading on a split-adjusted basis when the market opened on Friday, February 10, 2023.

On February 21, 2023, we received a letter (the “Continued Listing Letter”) from Nasdaq, stating that the Panel granted our
request  to  continue  listing  on  Nasdaq,  on  the  condition  that  (1)  on  February  24,  2023,  we  shall  have  demonstrated
compliance  with  the  Minimum  Bid  Price  Requirement,  by  evidencing  a  closing  bid  price  of  $1.00  or  more  per  share  for  a
minimum of ten consecutive trading sessions; and (2) on or before March 31, 2023, we shall demonstrate compliance with
the Shareholders’ Equity Requirement.  

As of the close of the market on February 24, 2023, we satisfied the first condition – compliance with the Minimum Bid Price
Requirement for a minimum of ten consecutive trading sessions.

We  have  requested  an  extension  of  the  time  by  which  we  must  regain  compliance  with  the  Shareholders’  Equity
Requirement.  There  can  be  no  assurance  that  we  will  be  able  to  regain  compliance  with  the  Shareholders’  Equity
Requirement prior to any extended deadline established by Nasdaq or at all, that Nasdaq will grant us an extension of time to
achieve such compliance or that our common stock will remain listed on The Nasdaq Capital Market.

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

As  of  December  31,  2022,  we  had  a  number  of  agreements  or  obligations  that  may  result  in  dilution  to  investors.  These
include:

● warrants  to  purchase  a  total  of  approximately  667  shares  of  our  common  stock  at  a  current  weighted  average

exercise price of $29.25;

● options  to  purchase  approximately  192,273  shares  of  our  common  stock  at  a  current  weighted  average  exercise

price of $27.56;

● the  B.  Riley  Sales  Agreement  pursuant  to  which  we  may,  but  have  no  obligation  to,  sell  up  to  an  additional  $26.6
million worth of our common stock as of March 24, 2023, subject to the limitations imposed by General Instruction
I.B.6 to Form S-3; and

● convertible promissory notes issued to Pontifax Medison Finance, which may be converted into up to 162,602 shares

of common stock at a price of $61.50 per share under the initial loan borrowing of $10 million.

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

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

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

Our common stock has from time to time been “thinly-traded,” meaning that the number of persons interested in purchasing
our common stock 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  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 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 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
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  288  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 12,328 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 130,413 shares of common stock at a value of $5,000,000 (based upon an effective per
share  price  of  $38.40  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

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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 $61.50 per share which is higher than
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.  We  may  also  choose  to  reduce  the  conversion  price  of  the
Convertible Notes in order to reduce our accounts payable, which would likely cause the Convertible Notes to be convertible
into a significant amount of our common stock. 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.

Our  Board  of  Directors  can,  without  stockholder  approval,  cause  preferred  stock  to  be  issued  on  terms  that
adversely affect holders of our common stock.

Under our Certificate of Incorporation, our Board of Directors is authorized to issue up to 230,000 shares of preferred stock,
of which none are issued and outstanding as of the date of this prospectus. Also, our Board of Directors, without stockholder
approval, may determine the price, rights, preferences, privileges and restrictions, including voting rights, of those shares. If
our Board of Directors causes shares of preferred stock to be issued, the rights of the holders of our common stock would
likely be subordinate to those of preferred holders and therefore could be adversely affected. Our Board of Directors’ ability to
determine  the  terms  of  preferred  stock  and  to  cause  its  issuance,  while  providing  desirable  flexibility  in  connection  with
possible acquisitions and other corporate purposes, could have the effect of making it more difficult for a third party to acquire
a majority of our outstanding common stock. Preferred shares issued by our Board of Directors could include voting rights or
super voting rights, which could shift the ability to control the Company to the holders of the preferred stock. Preferred stock
could also have conversion rights into shares of our common stock at a discount to the market price of our common stock,
which could negatively affect the market for our common stock. In addition, preferred stock would have

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preference in the event of liquidation of the corporation, which means that the holders of preferred stock would be entitled to
receive  the  net  assets  of  the  corporation  distributed  in  liquidation  before  the  holders  of  our  common  stock  receive  any
distribution of the liquidated assets.

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. 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.  Pursuant  to  an  amendment  on  June  21,  2022,  the
lease has been extended from November 2022 to October 2025. The current rent is approximately $11,108 per month and
will  remain  so  through  October  2023.  The  rent  for  lease  periods  starting  November  2023  and  November  2024  is
approximately $11,367 per month and $11,625 per month, respectively. Our office space is sufficient for 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. The 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  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

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released by Emergent (b) that the validity of “initial release” test results for such BDS was faulty because Emergent used 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 sought to recover damages in excess of $19 million from Emergent. We presented our case at an arbitration hearing over
12 days in January 2022. Following submission of post-hearing briefs, the arbitration panel heard closing oral arguments in
April 2022. On July 6, 2022, the American Arbitration Association entered a final decision in connection with this arbitration.
Despite the arbitration panel ruling that Emergent had committed a number of breaches of the parties’ contracts, the panel
did not award monetary damages to us. On September 30, 2022, we filed a petition to vacate the arbitration decision with the
Delaware  Court  of  Chancery,  requesting  that  the  Court  vacate  the  arbitration  decision  and  remand  the  matter  to  the
arbitration panel for rehearing. We cannot offer any assurances as to any result of our challenge of the arbitration decision or
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, 2021:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Year Ended December 31, 2022:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Price Range

High

Low

$
$
$
$

$
$
$
$

 37.20
 24.30
 19.80
 16.80

 13.65
 12.00
 15.00
 10.95

$
$
$
$

$
$
$
$

 18.90
 12.90
 12.75
 10.20

 8.70
 5.70
 6.45
 5.85

On March 24, 2023, the last reported price of our common stock quoted on The Nasdaq Capital Market was $1.84 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 $9.75 and $0.15 respectively.

Unregistered Sales of Equity Securities

We issued a vendor 1,667 shares of fully vested common stock with a fair value of $7.20 per share on October 4, 2022.  We
also issued a vendor 5,129 shares of fully vested common stock with a fair value of $9.75 per share on November 7, 2022.

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The issuances of common stock to the vendors as described above were exempt under Section 4(a)(2) of the Securities Act
of 1933, as amended. The vendors are knowledgeable, sophisticated and experienced in making investment decisions of this
kind and received adequate information about us or had adequate access to information about us. The vendors represented
to us that the vendors are not “consultants” for purposes of Nasdaq Listing Rule 5635(c).

Transfer Agent

The transfer agent and registrar for our common stock 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  24,  2023,  there  were  108  holders  of  record  of  our  common  stock.  As  of  such  date,  2,924,491  shares  of  our
common stock were issued and outstanding.

Dividends

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

Item 6. Selected Financial Data

Not applicable.

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 SGX301 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”).

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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), meet with the United States (“U.S.”) Food and Drug
Administration  (“FDA”)  to  discuss  the  contents  of  a  refusal  to  file  (“RTF”)  letter  recently  issued  by  the  FDA  in
response to the HyBryte™ new drug application (“NDA”) for the treatment of CTCL. We are preparing for a meeting,
categorized  as  Type  A,  with  the  FDA  to  clarify  and  respond  to  the  issues  identified  in  the  RTF  letter  and  to  seek
additional  guidance  concerning  information  that  the  FDA  would  require  for  a  resubmitted  NDA  to  be  deemed
acceptable  to  file,  in  order  to  advance  HyBryte™  towards  marketing  approval  and  U.S.  commercialization  while
continuing to explore ex-U.S. partnership.

● Expanding development of synthetic hypericin under the research name SGX302 into psoriasis with the conduct of a
Phase 2a clinical trial, 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  a  second  Phase  3  clinical  trial  of  SGX942  Phase  3  DOM-INNATE  (Dusquetide  treatment  in  Oral
Mucositis  –  by  modulating  INNATE  Immunity)  would  be  required  to  support  a  marketing  authorization;  design  a
second study and 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.

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
trial  completed;
to  placebo;  Phase  3 
demonstrated  statistical  significance 
in
primary  endpoint  in  March  2020  (Cycle  1)
and  demonstrated  continued  improvement
in 
response  with  extended
treatment in April 2020 (Cycle 2) and

treatment 

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SGX302

Mild-to-Moderate Psoriasis

SGX942

Oral Mucositis in Head and Neck Cancer

SGX203†

Pediatric Crohn’s disease

Public Health Solutions*†

Soligenix Product Candidate
ThermoVax®

RiVax®

SGX943

CiVax™

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

Vaccine against Ricin Toxin Poisoning

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.

54

(Cycle  3);  NDA 

October  2020 
filed
December  2022;  FDA  RTF  letter  received
February 2023; Prepare for Type A meeting
with the FDA

Positive proof-of-concept demonstrated in a
small Phase 1/2 pilot study; Phase 2a
protocol and Investigation New Drug (“IND”)
clearance received from the FDA; Phase 2a
study initiated December 2022

  criterion 

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-
  statistical
specified 
  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;  continued
development  contingent  upon  identification
of partnership

treatment  group;  analyze 

for 

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

Stage of Development
Pre-clinical

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

antibodies 

trial 

for 

 
 
 
 
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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 include revenues 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.

We  also  record  revenue  from  contracts  with  customers  in  accordance  with  Accounting  Standards  Codification  Topic  606
(“ASC  606”),  Revenue  From  Contracts  with  Customers.  Under  ASC  606,  an  entity  recognizes  revenue  when  its  customer
obtains control of promised goods or services, in an amount that reflects the consideration that the entity expects to receive
in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are
within  the  scope  of  ASC  606,  the  entity  performs  the  following  five  steps:  (i)  identify  the  contract(s)  with  a  customer;  (ii)
identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to
the  performance  obligations  in  the  contract;  and  (v)  recognize  revenue  when  (or  as)  the  entity  satisfies  a  performance
obligation.  We  only  apply  the  five-step  model  to  contracts  when  it  is  probable  that  we  will  collect  the  consideration  we  are
entitled  to  in  exchange  for  the  goods  or  services  we  transfer  to  the  customer.  At  contract  inception,  once  the  contract  is
determined  to  be  within  the  scope  of  ASC  606,  we  assess  the  goods  or  services  promised  within  each  contract  and
determine those that are performance obligations, and assess whether each promised good or service is distinct. We then
recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or
as) the performance obligation is satisfied.

Certain  amounts  received  from  or  billed  to  customers  in  accordance  with  contract  terms  are  deferred  and  recognized  as
future  performance  obligations  are  satisfied.  All  amounts  earned  under  contracts  with  customers  other  than  sales-based
royalties  are  classified  as  license  revenues.  Sales-based  royalties  under  our  license  agreements  would  be  recognized  as
royalty revenue at the later of (i) when the related sales occur, or (ii) when the performance obligation to which some or all of
the royalty has been allocated has been satisfied or partially satisfied. To date, we have not recognized any royalty revenue.

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

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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;

● 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 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, 2022 Compared to 2021

For the year ended December 31, 2022, we had a net loss of $13,798,339 as compared to a net loss of $12,550,973 for the
prior year, representing an increased loss of $1,247,366 or 10%. The increase in net loss is primarily attributed to an increase
in legal and consulting expenses associated with the arbitration against Emergent as well as no gain on forgiveness of the
loan under the Paycheck Protection Program (“PPP”) in 2022. For the year ended December 31, 2022, we had revenues of
$948,911  as  compared  to  $824,268  for  the  prior  year,  representing  an  increase  of  $124,643  or  15%.  The  increase  in
revenues was primarily a result of the recognition of licensing revenue in 2022 offset by a decrease in grant revenue.

We incurred costs related to contract and grant revenues in the year ended December 31, 2022 and 2021 of $550,822 and
$728,640, respectively, representing a decrease of $177,818 or 24%. The decrease in costs was primarily the result of grants
being fully utilized.

Our gross profit for the year ended December 31, 2022 was $398,089 or 42% of total revenues as compared to $95,628 or
12%  of  total  revenues  for  the  prior  year,  representing  an  increase  of  $302,461  or  316%.  The  increase  in  gross  profit  was
primarily the result of the recognition of licensing revenue in 2022 as well as a greater percentage of trial work conducted for
CiVax™ and SGX943 in 2022 and the higher contract reimbursements associated with those grants.

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Research and development expenses decreased by $241,761 or 3% to $7,944,089 for year ended December 31, 2022 as
compared  to  $8,185,850  for  the  prior  year.  The  decrease  in  research  and  development  spending  for  the  year  ended
December 31, 2022 was related to the conclusion of the CTCL and oral mucositis Phase 3 studies in 2021.

General  and  administrative  expenses 
the  year  ended
increased  by  $1,684,166  or  34%, 
December 31, 2022, as compared to $5,008,738 for the prior year. This increase is primarily related to an increase in legal
and consulting expenses associated with the arbitration against Emergent.

to  $6,692,904 

for 

Other expense for the year ended December 31, 2022 was $714,370 as compared to $316,755 for the prior year, reflecting
an increase of $397,615 or 126%. The increase was primarily due to the recognition of gain on forgiveness of the PPP loan
in 2021, which reduced the total other expenses in the prior year.

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 2020 and 2019 New
Jersey NOL carryforwards resulting in the recognition of income tax benefits of $1,154,935 and $864,742 during the years
ended  December  31,  2022  and  2021,  respectively.  We  sold  our  2021  New  Jersey  NOL  carryforwards  and  received
$1,161,197, net of transaction costs, in January 2023, which will be recognized in the first quarter of 2023. We have not yet
sold our 2022 New Jersey NOL carryforwards but may do so in the future. We will continue to explore opportunities to sell
unused  NOL  carryforwards  for  the  year  ended  December  31,  2022.  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, 2022 and 2021: Specialized BioTherapeutics
and Public Health Solutions.

The  Specialized  BioTherapeutics  business  segment  had  revenue  of  $31,929  for  the  year  ended  December  31,  2022  as
compared to no revenue for the year ended December 31, 2021, representing an increase of $31,929 or 100%. The increase
was  due  to  the  addition  of  reimbursable  development  activity  in  2022  under  the  grant  to  support  the  investigator  initiated
study of HyBryte™ for expanded treatment in patients with early-stage CTCL.

Revenues  for  the  Public  Health  Solutions  business  segment  for  the  year  ended  December  31,  2022  were  $916,982  as
compared to $824,268 for the year ended December 31, 2021, representing an increase of $92,714 or 11%. The increase in
revenues was primarily the result of the recognition of licensing revenue in 2022.

Income  from  operations  for  the  Public  Health  Solutions  business  segment  for  the  year  ended  December  31,  2022  was
$26,612 as compared to a loss of $542,270 for the year ended December 31, 2021, representing an increase $568,882 or
105%. The income for the year ended December 31, 2022 is attributable to the recognition of licensing revenue offset by the
additional  expenses  incurred  due  to  the  expiration  of  grants  and  contracts.  Loss  from  operations  for  the  Specialized
BioTherapeutics business segment for the year ended December 31, 2022 was $7,614,988 as compared to $7,216,450 for
the  year  ended  December  31,  2021,  representing  an  increased  loss  of  $398,538  or  6%.  This  increased  loss  is  primarily
attributed to increased expenses associated with preparation for the HyBryte™ NDA filing in 2022.

Financial Condition and Liquidity

Cash and Working Capital

As  of  December  31,  2022,  we  had  cash  and  cash  equivalents  of  $13,359,615  as  compared  to  $26,043,897  as  of
December 31, 2021, representing a decrease of $12,684,282 or 49%. As of December 31, 2022, we had a working capital
deficit  of  $2,663,721,  representing  a  decrease  of  $22,942,066  as  compared  to  working  capital  of  $20,278,345  for  the
prior year. The decrease in cash and cash equivalents and working capital was primarily related to cash used in operating
activities. The decrease in working capital is also due to the impact of the entire convertible debt balance being classified as
a  current  liability  as  of  December  31,  2022  due  to  a  subjective  acceleration  clause  included  in  the  debt  agreement  and  a
potential  breach  of  a  cash  debt  covenant  during  the  twelve  month  look-forward  period  from  the  filing  of  our  financial
statements.

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We  believe  that  we  have  sufficient  resources  available  to  support  our  development  activities  and  business  operations  and
timely  satisfy  our  obligations  as  they  become  due  into  the  third  quarter  of  2023.  We  do  not  have  sufficient  cash  and  cash
equivalents  as  of  the  date  of  filing  this  Annual  Report  on  Form  10-K  to  support  our  operations  for  at  least  the  12  months
following the date the financial statements are issued. These conditions raise substantial doubt about our ability to continue
as a going concern through 12 months after the date that the financial statements are issued.

To  alleviate  the  conditions  that  raise  substantial  doubt  about  our  ability  to  continue  as  a  going  concern,  we  plan  to  secure
additional capital, potentially through a combination of public or private equity offerings and strategic transactions, including
potential  alliances  and  drug  product  collaborations,  securing  additional  proceeds  from  government  contract  and  grant
programs, securing additional proceeds available from the sale of shares of our common stock via the At Market Issuance
Sales  Agreement  (“B.  Riley  Sales  Agreement”)  with  B.  Riley  Securities,  Inc.  (“B.  Riley”)  and  potentially  amending  the  loan
agreement  with  Pontifax  to  reduce  the  conversion  price  in  order  to  allow  for  conversion  of  a  portion  of  the  debt  which  will
reduce our debt repayments; however, none of these alternatives are committed at this time. There can be no assurance that
we will be successful in obtaining sufficient funding on terms acceptable to us to fund continuing operations, if at all, identify
and  enter  into  any  strategic  transactions  that  will  provide  the  capital  that  we  will  require  or  achieve  the  other  strategies  to
alleviate  the  conditions  that  raise  substantial  doubt  about  our  ability  to  continue  as  a  going  concern.  If  none  of  these
alternatives are available, or if available, are not available on satisfactory terms, we will not have sufficient cash resources
and  liquidity  to  fund  our  business  operations  for  at  least  the  12  months  following  the  date  the  financial  statements  are
issued. The failure to obtain sufficient capital on acceptable terms when needed may require us to delay, limit, or eliminate
the development of business opportunities and our ability to achieve our business objectives and our competitiveness, and
our business, financial condition, and results of operations will be materially adversely affected. In addition, market instability,
including  as  a  result  of  geopolitical  instability,  may  reduce  our  ability  to  access  capital,  which  could  negatively  affect  our
liquidity and ability to continue as a going concern. In addition, the perception that we may not be able to continue as a going
concern may cause others to choose not to deal with us due to concerns about our ability to meet our contractual obligations.

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of
assets  and  satisfaction  of  liabilities  in  the  normal  course  of  business,  and  do  not  include  any  adjustments  relating  to
recoverability  and  classification  of  recorded  asset  amounts  or  the  amounts  and  classification  of  liabilities  that  might  be
necessary should we be unable to continue as a going concern.

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

● We have up to $1.7 million in active government grant funding still available as of December 31, 2022 to support our
associated research programs through May 2026, 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 as well as continue to explore merger and acquisition

strategies. However, there can be no assurances that we can consummate such transactions;

● We  have  up  to  $26.6  million  remaining  from  the  B.  Riley  Sales  Agreement  as  of  March  24,  2023  under  the
prospectus supplement updated August 13, 2021, subject to the limitations imposed by General Instruction I.B.6 to
Form S-3; 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

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can  be  no  assurances  that  we  can  consummate  such  a  transaction,  or  consummate  a  transaction  at  favorable
pricing.

Reverse Stock Split

On February 9, 2023, we completed a reverse stock split of our issued and outstanding shares of common stock at a ratio of
one-for-fifteen, whereby, every fifteen shares of our issued and outstanding common stock was converted automatically into
one issued and outstanding share of common stock without any change in the par value per share. No fractional shares were
issued as a result of the reverse stock split. Any fractional shares that would otherwise have resulted from the reverse stock
split  were  rounded  up  to  the  next  whole  number.  Our  common  stock  began  trading  on  The  NASDAQ  Capital  Market  on  a
reverse split basis at the market opening on February 10, 2023. All share and per share data have been restated to reflect
this reverse stock split.

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,  2023  to  be  approximately  $3.7  million  before  any  contract  or  grant  reimbursements,  of  which  $3.2  million
relates  to  the  Specialized  BioTherapeutics  business  and  $0.5  million  relates  to  the  Public  Health  Solutions  business.  We
anticipate  contract  and  grant  reimbursements  for  the  same  period  of  approximately  $0.7  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, 2022 and 2021:

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
CiVax™
SGX943
HyBryte™ (investigator initiated study)
Total
Grand Total

Contractual Obligations

2022

2021

$

 346,894
 295,376
 22,901
 6,831,827
 447,091
$  7,944,089

$

 22,161
 398,001
 98,731
 31,929
 550,822
$  8,494,911

$

$

$

$

 616,598
 2,284,731
 20,000
 4,720,377
 544,144
 8,185,850

 146,913
 514,436
 67,291
 —
 728,640
 8,914,490

We have licensing fee commitments of approximately $230,000 as of December 31, 2022 over the next five years for several
licensing agreements with partners and universities. Additionally, we have collaboration and license agreements, which upon
clinical or commercialization success may require the payment of milestones of up to approximately $13.2 million, royalties
on  net  sales  of  covered  products  ranging  from  2%  to  3%,  sub-license  IND  milestones  on  covered  products  of  up  to
approximately  $200,000,  sub-license  income  royalties  on  covered  products  up  to  15%  and  sub-license  global  net  sales
royalties on covered products ranging from 1.5% to 2.5%, 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. 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.  Pursuant  to  an  amendment  on  June  21,  2022,  the
lease has been extended from November 2022 to October 2025. The current rent is approximately $11,108 per month and

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will  remain  so  through  October  2023.  The  rent  for  lease  periods  starting  November  2023  and  November  2024  is
approximately $11,367 per month and $11,625 per month, respectively. Our office space is sufficient for 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 12,328 shares of common
stock  with  a  fair  value  based  upon  our  stock  price  on  the  date  of  grant  of  $3.75  million.  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  334  to  33,334,  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 130,413 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 $38.40 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 had access to up to $20 million in convertible debt financing in three tranches, which will mature
on June 15, 2025 and had 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  2022  totaled  $847,000  and  $857,411,
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 $61.50 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 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, 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

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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.

COVID-19 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, 2022. In particular, due to delays by our third party commercial active
pharmaceutical ingredient contract manufacturer of HyBryte™ we were 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, we filed the NDA with the
FDA in December of 2022.

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. and certain of its subsidiaries (collectively,
“Emergent”)  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. We presented our case at an arbitration hearing over 12 days in January
2022.  Following  submission  of  post-hearing  briefs,  the  arbitration  panel  heard  closing  oral  arguments  in  April  2022.  We
sought to recover damages in excess of $19 million from Emergent.

On July 6, 2022, the American Arbitration Association entered a final decision in connection with this arbitration. Despite the
arbitration panel ruling that Emergent had committed a number of breaches of the parties’ contracts, the panel did not award
monetary  damages  to  us.  On  September  30,  2022,  we  filed  a  petition  to  vacate  the  arbitration  decision  with  the  Delaware
Court of Chancery, requesting that the Court vacate the arbitration decision and remand the matter to the arbitration panel for
rehearing. We cannot offer any assurances as to any result of our challenge of the arbitration decision or that we will recover
any damages from Emergent (see Part I, Item 3 – Legal Proceedings).

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 arbitration. These invoices total approximately $331,000.

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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.

Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2022. 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.

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Based  on  our  assessment,  management  has  concluded  that,  as  of  December  31,  2022,  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.

We  have  not  experienced  any  material  impact  to  our  internal  controls  over  financial  reporting  despite  the  fact  that  our
employees are working on a hybrid schedule both in-office and remotely since returning from the COVID-19 pandemic. We
are  continually  monitoring  and  assessing  the  COVID-19  situation  on  our  internal  controls  to  minimize  the  impact  of  their
design and operating effectiveness.

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 24, 2023.

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    
56
64
70
77
72
50
51
71

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  33  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 in October 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. During his career, Dr. Schaber has played a significant role in raising in excess of 
$350  million  through  both  public  offerings  and  private  placements,  as  well  as  approximately  $100  million  in  non-dilutive
funding awards from state and federal governmental agencies. 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 a senior executive officer with our Company and Discovery Laboratories, Inc., and as a member

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of the board of directors of BioNJ and Simphotek; because of his proven ability to raise funds and provide access to capital;
and because of his advanced degrees in science and business.

Gregg  A.  Lapointe,  CPA,  MBA  has  been  a  director  since  March  2009.  Mr.  Lapointe  is  currently  CEO  of  Cerium
Pharmaceuticals, Inc. and serves on the board of directors of Rigel Pharmaceuticals, Inc., and Astria Therapeutics, Inc. as
other  private  biopharma  companies.  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 2019, she has been a member of the board of directors of several biopharmaceutical companies trading on
the Nasdaq including Calliditas Therapeutics AB, Kura Oncology, Inc., CTI BioPharma and Celularity. She also serves on the
board of directors for TriSalus Life Sciences, a private biopharmaceutical company. 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 currently serves on the Board of Cerium Pharmaceuticals where he is also the acting
Chief  Medical  Officer  since  July  2022.  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 Celgene
Corporation  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  20  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), Ms. Parks 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  Dr.  Rubin.  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  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.  SS&A  did  not  provide  any  services  to  us  in  2021  or  2022.  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,  2022  and  2021,  respectively  to  our  Chief  Executive  Officer  and  each  of  the  three  other  most  highly
compensated executive officers (collectively, the “Named Executive Officers”).

Summary Compensation

Option

All Other

Name
Christopher J. Schaber (1)

     Position      Year     
  CEO &   2022 $  499,496
  President   2021 $  484,948

Salary

Bonus
$  107,891
$  96,990

     Awards      Compensation    
$
$

$  73,059
$  75,951

 30,740
 29,520

Total
$  711,185
$  687,409

Jonathan Guarino (2)

Oreola Donini (3)

Richard C. Straube (4)

  CFO &   2022 $  231,132
  Senior VP  2021 $  224,400

$  42,436
$  38,372

$  51,042
$  3,893

  CSO &   2022 $  280,800
  Senior VP  2021 $  260,000

$  51,555
$  53,000

$  27,259
$  33,296

  CMO &   2022 $  182,174
  Senior VP  2021 $  176,868

$  32,901
$  29,183

$  27,259
$  19,027

$
$

$
$

$
$

 30,740
 29,520

$  355,350
$  296,185

 4,628
 4,783

$  364,242
$  351,079

 — $  242,334
 — $  225,078

(1) Dr. Schaber deferred the payment of his 2022 bonus of $107,891 until January 15, 2023. 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 2022 bonus of $42,436 until January 15, 2023. 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 2022 bonus of $51,555 until January 15, 2023. 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 2022 bonus of $32,901 until January 15, 2023. 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 833 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  334  to  33,334,  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 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. On December 8, 2022, the Compensation Committee approved an increase in salary
for Dr. Schaber to $519,476.

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 agreed to pay Dr. Donini $170,000 (CAD) per year and a targeted
annual bonus of 20% of base salary. We also issued her options to purchase 2,666 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  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.  On
December 8, 2022, the Compensation Committee approved an increase in salary for Dr. Donini to $300,000.

In  December  2014,  we  entered  into  a  one-year  employment  agreement  with  Richard  C.  Straube,  MD,  our  Chief  Medical
Officer  and  Senior  Vice  President.  Pursuant  to  the  agreement,  we  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 666 shares of our common stock with
one-third  immediately  vesting  and  the  remainder  vesting  over  three  years.  On  March  26,  2019,  we  entered  into  an
amendment  to  our  employment  agreement  with  Dr.  Straube.  Pursuant  to  the  amended  agreement,  which  amendment
becomes effective as of April 1, 2019, Dr. Straube will be required to devote at least 20 hours per week to the performance of
his  duties  and  we  will  pay  him  $170,000  per  year.  The  amended  employment  agreement  automatically  renews  each  year,
unless otherwise terminated. Upon termination without “Just Cause”, as defined in the amended employment agreement,

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we would pay Dr. Straube one month of severance. No unvested options vest beyond the termination date. 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  December  8,  2022,  the
Compensation Committee approved an increase in salary for Dr. Straube to $189,461.

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 agreed to pay Mr. Guarino $220,000 per year and
a targeted annual bonus of 30% of base salary. We also issued him options to purchase 2,666 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.  On  December  08,  2022,  the
Compensation Committee approved an increase in salary for Mr. Guarino to $245,000.

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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,  2022.  We  have  never  issued  Stock  Appreciation
Rights.

Name
Christopher J. Schaber

Jonathan Guarino

Oreola Donini

Richard C. Straube

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

Option
Exercise
Price
($)

Option
Expiration
Date

 — $  301.50   12/04/2023
 — $  225.00   12/04/2024
 — $  169.50   12/30/2025
 — $  30.15   12/06/2027
 — $  14.55   12/12/2028
 — $  14.40   01/01/2029
 — $  18.60   12/11/2029
$  21.75   01/01/2030
$  35.10   12/09/2030
01/03/2031
$  19.20
12/08/2031
$  11.70
01/02/2032
 — $  10.35
01/02/2032
$  10.35
12/07/2032
 8.10
$

 250
 1,000
 1,250
 2,000

 2,249
 6,999

Number of Securities
Underlying Unexercised
Options (#)
Exercisable Unexercisable
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 250  
 1,000  
 1,250
 2,000
 —
 2,249
 6,999

 666  
 666  
 933  
 4,000  
 4,000  
 4,000  
 4,000  
 3,750  
 3,000  
 2,750
 2,000
 845
 905
 2,334

 —  
 —  
 663  

 1,872
 3,999

 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 1,163  
 2,331
 3,999

 —  
 —  
 —  
 —  
 —  
 —  
 —  
 663  

 1,331
 3,999

 — $  14.55   09/08/2029
 — $  18.60   12/11/2029
$  35.10   12/09/2030
12/08/2031
$  11.70
12/07/2032
 8.10
$

 663
 1,872
 3,999

 — $  234.00   08/14/2023
 — $  301.50   12/04/2023
 — $  225.00   12/04/2024
 — $  169.50   12/30/2025
 — $  40.05   03/30/2027
 — $  30.15   12/06/2027
 — $  14.55   12/12/2028
 — $  18.60   12/11/2029
$  35.10   12/09/2030
12/08/2031
$  11.70
12/07/2032
 8.10
$

 1,163
 2,331
 3,999

 — $  301.50   01/06/2024
 — $  225.00   12/04/2024
 — $  169.50   12/30/2025
 — $  40.05   03/30/2027
 — $  30.15   12/06/2027
 — $  14.55   12/12/2028
 — $  18.60   12/11/2029
$  35.10   12/09/2030
12/08/2031
$  11.70
12/07/2032
 8.10
$

 663
 1,331
 3,999

 2,666  
 666  
 2,003  
 1,461
 1,334

 266  
 133  
 200  
 466  
 1,333  
 2,333  
 2,666  
 4,000  
 3,503  
 2,335
 1,334

 666  
 333  
 466  
 1,333  
 2,333  
 2,666  
 2,000  
 2,003  
 1,335
 1,334

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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, 2022.

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

     Fees Earned     
Paid in Cash
 (1)
$  57,500
$  47,500
$  55,000
$  50,000

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

Total
 87,500
 77,500
 85,000
 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
1,000  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.

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  24,  2023,  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 **

 42,193  
 9,698  
 8,551  
 9,499  
 10,734  
 9,783  

 19,487
 15,671
 125,616  

Percent
of Class

 1.4 %
*
*
*
*
*
*
*
4.1 %

(1) Includes  6,010  shares  of  common  stock  and  options  to  purchase  36,183  shares  of  common  stock  exercisable  within
60 days of March 24, 2023. The address of Dr. Schaber is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(2) Includes  492  shares  of  common  stock  and  options  to  purchase  9,206  shares  of  common  stock  exercisable  within
60 days of March 24, 2023. The address of Mr. Lapointe is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

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(3) Includes  996  shares  of  common  stock  and  options  to  purchase  7,555  shares  of  common  stock  exercisable  within
60 days of March 24, 2023. The address of Ms. Parks is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(4) Includes  293  shares  of  common  stock  and  options  to  purchase  9,206  shares  of  common  stock  exercisable  within
60  days  of  March  24,  2023.  The  address  of  Dr.  Rubin  is  c/o  Soligenix,  29  Emmons  Drive,  Suite  B-10,  Princeton,  New
Jersey 08540.

(5) Includes  1,528  shares  of  common  stock  and  options  to  purchase  9,206  shares  of  common  stock  exercisable  within
60 days of March 24, 2023. The address of Dr. Zeldis is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(6) Includes  734  shares  of  common  stock  and  options  to  purchase  9,049  shares  of  common  stock  exercisable  within
60 days of March 24, 2023. The address of Mr. Guarino is c/o Soligenix, 29 Emmons Drive, Suite B-10, Princeton, New
Jersey 08540.

(7) Includes  options  to  purchase  19,487  shares  of  common  stock  exercisable  within  60  days  of  March  24,  2023.  The

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

(8) Includes  534  shares  of  common  stock  and  options  to  purchase  15,137  shares  of  common  stock  exercisable  within  60
days  of  March  24,  2023.  The  address  of  Dr.  Straube  is  c/o  Soligenix,  29  Emmons  Drive,  Suite  B-10,  Princeton,  New
Jersey 08540.

*

Indicates less than 1%.

** Beneficial ownership is determined in accordance with the rules of the SEC. Shares of common stock subject to options
or warrants currently exercisable or exercisable within 60 days of March 24, 2023 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 2,924,491 shares of
common stock outstanding as of March 24, 2023.

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. On September 22, 2022, the stockholders approved an amendment to the 2015
Plan to increase the maximum numbers of shares of common stock available for issuance under the plan from 2,000,000 to
6,000,000 shares. As of December 31, 2022, there are 5,812,991 shares currently available for future grants under the 2015
Plan.

The following table sets forth certain information, as of December 31, 2022, 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.

73

Table of Contents

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

Number of
Securities to
be Issued
upon Exercise
of
Outstanding
Options,
Warrants and
Rights
 192,273

$
 —  
$

 192,273

     Number of
Securities
Remaining
Available for
Future
Issuance
Under Equity
Compensation
Plans
(excluding
securities
reflected in
the first
column)
 5,812,991
 —
 5,812,991

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

 27.56  
 —  
 27.56  

(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
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.

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Item 14. Principal Accountant Fees and Services

The following table highlights the aggregate fees billed during each of the two years ended December 31, 2022 and 2021 by
EisnerAmper LLP.

Audit fees
Tax fees
Total

Audit Fees

2022
$  153,930
 13,335
$  167,265

2021
 167,041
 13,520
 180,561

$

$

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.

Item 15. Exhibits and Financial Statements Schedules

(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, 2022 and 2021
Consolidated Statements of Operations for the Years Ended December 31, 2022 and 2021
Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2022 and 2021
Consolidated Statements of Changes in Mezzanine Equity and Shareholders’ Equity (Deficit) for the Years Ended
December 31, 2022 and 2021
Consolidated Statements of Cash Flows for the Years Ended December 31, 2022 and 2021
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-24
F-25

(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.

75

    
    
 
 
Table of Contents

(3) Exhibits:

2.1

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

3.10

4.1

4.2

10.1

10.2

10.3

10.4

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).

Certificate  of  Designation  of  the  Series  D  preferred  stock  of  the  Company  dated  December  27,  2022
(incorporated  by  reference  to  Exhibit  3.1  to  our  Registration  Statement  on  Form  8-A  filed  on  December  27,
2022).

Certificate  of  Amendment  to  Second  Amended  and  Restated  Certificate  of  Incorporation  of  Soligenix,  Inc.
(incorporated by reference to Exhibit 3.1 included in our current report on Form 8-K filed on February 9, 2023).

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).

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Table of Contents

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

10.15

10.16

10.17

10.18

10.19

10.20

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Lease Agreement dated November 21, 2014, between the Company and CPP II, LLC (incorporated by reference
to Exhibit 10.42 included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2014).

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).

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Table of Contents

10.21

10.22

10.23

10.24

10.25

10.26

10.27

10.28

10.29

10.30

21.1

23.1

31.1

31.2

32.1

32.2

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 June 18, 2017, September 27, 2018, September 6,
2019 and September 22, 2022. (incorporated by reference to Exhibit 10.1 included in our current report on Form
8-K filed on September 23, 2022).

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).

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). **

Form S-8 Registration Statement dated December 11, 2015 relating to Soligenix, Inc. 2015 Equity Incentive Plan
(incorporated by reference to our registration statement on Form S-8 filed on October 28, 2022).

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

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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.

79

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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 31, 2023

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)

80

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

March 31, 2023

    
    
Table of Contents

SOLIGENIX, INC. AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENTS

Table of Contents

Consolidated Balance Sheets as of December 31, 2022 and 2021
Consolidated Statements of Operations for the Years Ended December 31, 2022 and 2021
Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2022 and 2021
Consolidated Statements of Changes in Mezzanine Equity and Shareholders’ Equity (Deficit) for the Years Ended
December 31, 2022 and 2021
Consolidated Statements of Cash Flows for the Years Ended December 31, 2022 and 2021
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-24
F-25

F-1

Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Balance Sheets
As of December 31, 2022 and 2021

Assets
Current assets:

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

Total current assets
Security deposit
Office furniture and equipment, net of accumulated depreciation of $114,766 and $167,848
Deferred issuance cost
Right-of-use lease assets
Research and development incentives receivable, net of current portion
Other assets
Total assets

Liabilities, mezzanine equity and shareholders' equity (deficit)
Current liabilities:

Accounts payable
Accrued expenses
Accrued compensation
Lease liabilities, current
Convertible debt, net of debt discount of $102,309

Total current liabilities
Non-current liabilities:

Convertible debt, net of debt discount of $143,847
Lease liabilities, net of current portion

Total liabilities

Commitments and contingencies

Mezzanine equity:

Series D preferred stock, $.001 par value; 50,000 shares authorized, none issued or
outstanding as of December 31, 2022, subject to possible redemption at redemption value;
liquidation value is $43

Shareholders’ equity (deficit):

Preferred stock, 300,000 and 350,000 shares authorized as of December 31, 2022 and
December 31, 2021, respectively; none issued or outstanding
Common stock, $.001 par value; 75,000,000 shares authorized; 2,908,578 shares and
2,858,244 shares issued and outstanding at December 31, 2022 and December 31, 2021,
respectively⁽¹⁾
Additional paid-in capital
Accumulated other comprehensive income
Accumulated deficit

Total shareholders’ equity (deficit)
Total liabilities, mezzanine equity and shareholders’ equity (deficit)

(1) Adjusted to reflect the reverse stock split of one-for-fifteen effective February 10, 2023

December 31, 
2022

December 31, 
2021

$

13,359,615
115,130
104,198
274,209
13,853,152
22,777
18,481
20,206
340,987
24,114

14,279,717

—  
$

$

3,865,796
2,307,746
336,692
108,948
9,897,691
16,516,873

—  

233,627
16,750,500

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

43

—

—

—

2,909
217,064,964
24,747
(219,563,446)
(2,470,826)
14,279,717

$

2,859
216,442,904
41,942
(205,765,107)
10,722,598
26,869,927

$

$

$

$

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

F-2

    
    
 
 
  
 
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
Table of Contents

Soligenix, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Years Ended December 31, 2022 and 2021

Revenues:

Licensing revenue
Contract revenue
Grant revenue
Total revenues
Cost of revenues

Gross profit

Operating expenses:

Research and development
General and administrative

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

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

Total other income (expense)
Net loss before income taxes

Income tax benefit

Net loss applicable to common stockholders
Basic and diluted net loss per share (1)
Basic and diluted weighted average common shares outstanding (1)

Year Ended
December 31, 

2022

2021

$

$
$

$

250,000
—
698,911
948,911
(550,822)
398,089

7,944,089
6,692,904
14,636,993
(14,238,904)

—  

(30,549)
(822,611)
132,869
5,921
(714,370)
(14,953,274)
1,154,935
(13,798,339)
(4.81)
2,871,345

$
$

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

8,185,850
5,008,738
13,194,588
(13,098,960)

421,584
(39,361)
(904,502)
174,770
30,754
(316,755)
(13,415,715)
864,742
(12,550,973)
(4.69)
2,675,488

(1) Adjusted to reflect the reverse stock split of one-for-fifteen effective February 10, 2023.

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, 2022 and 2021

Net loss
Other comprehensive income (loss):
Foreign currency translation adjustments
Comprehensive loss

Year Ended
December 31, 

2022
$ (13,798,339)

2021
$ (12,550,973)

(17,195)
$ (13,815,534)

66,279
$ (12,484,694)

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 Mezzanine Equity and Shareholders’ Equity (Deficit)
For the Years Ended December 31, 2022 and 2021

Mezzanine Equity-
Series D Preferred Stock

Common Stock

Shares

Par Value      Shares

Par Value

Additional
Paid–In
Capital

Other
Comprehensive
Income (Loss)

Accumulated
Deficit

Total

     Accumulated         

— $

— 2,042,911

$

2,043

$ 196,978,256

$

(24,337)

$ (193,214,134)

$

3,741,828

811,646

812

19,704,835

—  

—  

19,705,647

—  

—  

(655,156)

—  

—  

(655,156)

1,667

2,018
2

2

2
—

27,498

25,833
79

—  

—  
—

—  

27,500

—  
—

25,835
79

—  

—  

361,559

—  

—  

361,559

—  
—  

—  
—  

—  
—  

66,279

—  

—  

(12,550,973)

66,279
(12,550,973)

— $

— 2,858,244

$

2,859

$ 216,442,904

$

41,942

$ (205,765,107)

$ 10,722,598

8,542

8

79,346

—  

—  

79,354

—

—

(2,593)

—  

—  

(2,593)

—

43

19,544

22,248

20

22

(43)

(20)

—

—

(43)

—

211,981

—  

—  

212,003

—  

—  

333,389

—  

—  

333,389

—  
—  

—  
—  

—  
—  

(17,195)

—  

—  

(13,798,339)

(17,195)
(13,798,339)

— $

43

2,908,578

$

2,909

$ 217,064,964

$

24,747

$ (219,563,446)

$

(2,470,826)

Balance,
December 31, 2020 
Issuance of
common stock
pursuant to B. Riley
At Market Issuance
Sales Agreement
Issuance costs
associated with B.
Riley At Market
Issuance Sales
Agreement
Issuance of
common stock to
vendors
Exercise of stock
options
Exercise of warrants
Share-based
compensation
expense
Foreign currency
translation
adjustment
Net loss
Balance,
December 31, 2021 
Issuance of
common stock
pursuant to B. Riley
At Market Issuance
Sales Agreement
Issuance costs
associated with B.
Riley At Market
Issuance Sales
Agreement
Declaration of
Series D preferred
stock for stock
dividend
Fractional shares
issued in reverse
stock split
Issuance of
common stock to
vendors
Share-based
compensation
expense
Foreign currency
translation
adjustment
Net loss
Balance,
December 31, 2022 

Adjusted to reflect the reverse stock split of one-for-fifteen effective February 10, 2023.

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, 2022 and 2021

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 to vendors for services
Amortization of deferred issuance costs associated with convertible debt
Gain on forgiveness of PPP loan

Change in operating assets and liabilities:

Licensing, contracts and grants receivable
Prepaid expenses and other current assets
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
Costs associated with issuance of convertible debt
Principal repayment – financing lease

Net cash provided by financing activities

Effect of exchange rate on cash and cash equivalents

Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of 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 investing and financing activities:

Right-of-use assets and lease liabilities recorded
Deferred issuance cost reclassified to additional paid-in capital
Declaration of Series D preferred stock for stock dividend

2022

2021

$

(13,798,339)

$

(12,550,973)

24,562
112,714
333,389
212,003
41,538
—

23,759
8,694
73,374
(111,122)
396,651
33,756
(12,649,021)

(13,073)
(13,073)

79,354
(2,533)
—
—
—
—
76,821
(99,009)
(12,684,282)
26,043,897
13,359,615

16,043
857,411

133,300
—

347,546
60
43

$

$
$

$
$

$
$
$

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
—

$

$
$

$
$

$
$
$

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.”).  In  response  to  the  HyBryte™  new  drug  application  (“NDA”)  for  the  treatment  of  CTCL,  the
Company recently received a refusal to file (“RTF”) letter from the U.S. Food and Drug Administration (“FDA”). The Company
is preparing for a meeting, categorized as Type A, to clarify and respond to the issues identified in the RTF letter and to seek
additional guidance concerning information that the FDA would require for a resubmitted NDA to be deemed acceptable to
file, in order to advance HyBryte™ towards marketing approval and U.S. commercialization. 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”) for the
prevention/treatment  of  gastrointestinal  (“GI”)  disorders  characterized  by  severe  inflammation,  including  pediatric  Crohn’s
disease (SGX203).

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 primarily generates revenues under government grants and contracts principally from the National Institutes of
Health  (“NIH”).  The  Company  has  a  DTRA  subcontract  of  approximately  $600,000  over  three  years  for  SGX943,  a
subcontract of approximately $1.5 million from a NIAID grant over two years for development of CiVax™ and a subcontract of
approximately $1.1 million from a U.S. FDA grant over four years for the expanded study of HyBryte™ in the treatment of
CTCL. 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 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, 2022,
the Company had an accumulated deficit of $219,563,446 and a working capital deficit of $2,663,721. During the year ended
December 31, 2022, the Company incurred a net loss of $13,798,339 and used $12,649,021 of cash in operating activities.
The  Company  expects  to  continue  to  generate  losses  in  the  foreseeable  future.  The  Company’s  liquidity  needs  will  be
determined largely by the budgeted operational expenditures incurred in regards to the progression of its product candidates.
Management believes that the Company has sufficient resources available to support its development activities and business
operations and timely satisfy its obligations as they become due into the third quarter of 2023. The Company does not have
sufficient cash and cash equivalents as of the date of filing this Annual Report on

F-7

Table of Contents

Form 10-K to support its operations for at least the 12 months following the date the financial statements are issued. These
conditions raise substantial doubt about the Company’s ability to continue as a going concern through 12 months after the
date the financial statements are issued.

To  alleviate  the  conditions  that  raise  substantial  doubt  about  the  Company’s  ability  to  continue  as  a  going  concern,  the
Company  plans  to  secure  additional  capital,  potentially  through  a  combination  of  public  or  private  equity  offerings  and
strategic  transactions,  including  potential  alliances  and  drug  product  collaborations,  securing  additional  proceeds  from
government  contract  and  grant  programs,  securing  additional  proceeds  available  from  the  sale  of  shares  of  the  common
stock via the At Market Issuance Sales Agreement (“B. Riley Sales Agreement”) with B. Riley Securities, Inc. (“B. Riley”) and
potentially amending the loan agreement with Pontifax to reduce the conversion price in order to allow for conversion of a
portion of the debt which will reduce the Company’s debt repayments; however, none of these alternatives are committed at
this time. There can be no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable
to it to fund continuing operations, if at all, identify and enter into any strategic transactions that will provide the capital that it
will require or achieve the other strategies to alleviate the conditions that raise substantial doubt about the Company’s ability
to continue as a going concern. If none of these alternatives are available, or if available, are not available on satisfactory
terms, the Company will not have sufficient cash resources and liquidity to fund its business operations for at least the 12
months  following  the  date  the  financial  statements  are  issued.  The  failure  to  obtain  sufficient  capital  on  acceptable  terms
when needed may require the Company to delay, limit, or eliminate the development of business opportunities and its ability
to achieve its business objectives and its competitiveness, and its business, financial condition, and results of operations will
be materially adversely affected. In addition, market instability, including as a result of geopolitical instability, may reduce the
Company’s ability to access capital, which could negatively affect its liquidity and ability to continue as a going concern. In
addition, the perception that the Company may not be able to continue as a going concern may cause others to choose not
to deal with it due to concerns about its ability to meet its contractual obligations.

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of
assets  and  satisfaction  of  liabilities  in  the  normal  course  of  business,  and  do  not  include  any  adjustments  relating  to
recoverability  and  classification  of  recorded  asset  amounts  or  the  amounts  and  classification  of  liabilities  that  might  be
necessary should the Company be unable to continue as a going concern.

As of December 31, 2022, the Company had cash and cash equivalents of $13,359,615 as compared to $26,043,897 as of
December  31,  2021,  representing  a  decrease  of  $12,684,282  or  49%.  As  of  December  31,  2022,  the  Company  had  a
working capital deficit of $2,663,721 as compared to working capital of $20,278,345 as of December 31, 2021, representing a
decrease of $22,942,066 or 113%. The decrease in cash and cash equivalents and working capital was primarily related to
cash  used  in  operating  activities.  The  decrease  in  working  capital  is  also  due  to  the  impact  of  the  entire  convertible  debt
balance being classified as a current liability as of December 31, 2022 due to a subjective acceleration clause included in the
debt agreement and a potential breach of a cash debt covenant during the twelve month look-forward period from the filing of
these financial statements.

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), meet with the U.S. FDA to discuss the contents of a
RTF letter recently issued by the FDA in response to the HyBryte™ NDA for the treatment of CTCL. The Company is
preparing for a meeting, categorized as Type A, to clarify and respond to the issues identified in the RTF letter and to
seek additional guidance concerning information that the FDA would require for a resubmitted NDA to be deemed
acceptable  to  file,  in  order  to  advance  HyBryte™  towards  marketing  approval  and  U.S.  commercialization  while
continuing to explore ex-U.S. partnership.

● Expanding development of synthetic hypericin under the research name SGX302 into psoriasis with the conduct of a
Phase 2a clinical trial, 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  a  second  Phase  3  clinical  trial  of  SGX942  in  the  treatment  in  oral  mucositis  would  be  required  to
support a marketing authorization; design a second study and attempt to identify a potential partner(s) to continue
this development program.

F-8

 
Table of Contents

● 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 $1.7 million in active government grant funding still available as of December 31, 2022 to
support its associated research programs through May 2026, 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 $26.6 million remaining from the B. Riley Sales Agreement as of March 24, 2023 under the
prospectus supplement updated August 13, 2021. The Company is currently subject to the limitations contained in
General  Instruction  I.B.6  of  Form  S-3.  As  a  result,  the  Company  is  limited  to  selling  no  more  than  one-third  of  the
aggregate market value of the equity held by non-affiliates, or the public float, during any 12-month period, and as of
March 24, 2023, the Company has approximately $6.6 million remaining that is permitted to be sold under the Form
S-3 pursuant to General Instruction I.B.6. If the Company’s public float increases, the Company will have additional
availability under such limitations, and if the Company’s public float increases to $75 million or more, the Company
will no longer be subject to such limitations. There can be no assurance that the Company’s public float will increase
or that the Company will no longer be subject to such limitations.

●

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.

F-9

Table of Contents

Reverse Stock Split

On February 9, 2023, the Company completed a reverse stock split of its issued and outstanding shares of common stock at
a  ratio  of  one-for-fifteen,  whereby,  every  fifteen  shares  of  the  Company’s  issued  and  outstanding  common  stock  was
converted automatically into one  issued  and  outstanding  share  of  common  stock  without  any  change  in  the  par  value  per
share. No fractional shares were issued as a result of the reverse stock split. Any fractional shares that would otherwise have
resulted  from  the  reverse  stock  split  were  rounded  up  to  the  next  whole  number.  The  Company’s  common  stock  began
trading on The NASDAQ Capital Market on a reverse split basis at the market opening on February 10, 2023. All share and
per share data have been restated to reflect this reverse stock split.

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, 2021 have been 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.

Licensing, 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 accounts has been established. If amounts become uncollectible, they are charged to operations.

Licensing receivables consist of amounts billed to customers pursuant to contracts with those customers. No allowance for
doubtful accounts has been established for licensing receivables as all amounts billed were collected shortly thereafter.

Website Development Costs

In June 2019, the Company capitalized website development costs of $46,500 in accordance with FASB Codification ASC
350-50 “Accounting for Web Site Development Costs.” 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  reviews  its  capitalized  website
development costs periodically for impairment. Website amortization expense for 2022 and 2021 was $7,750 and $15,500,
respectively,  and  accumulated  amortization  was  $46,500  and  $38,750,  respectively,  as  of  December  31,  2022  and  2021.
Website development costs were included in other assets in the accompanying consolidated balance sheets.

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Table of Contents

Impairment of Long-Lived Assets

Office  furniture  and  equipment,  right  of  use  assets  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  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, 2022 and 2021.

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,  2022  and  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, licensing, contracts and/or
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 amount reported in the consolidated balance sheets for convertible debt approximates its fair value based on its
interest rate and maturity date.

Revenue Recognition

The Company’s revenues include revenues 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

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Table of Contents

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.

The  Company  also  records  revenue  from  contracts  with  customers  in  accordance  with  Accounting  Standards  Codification
Topic 606 (“ASC 606”), Revenue From Contracts with Customers.  Under  ASC  606,  an  entity  recognizes  revenue  when  its
customer obtains control of promised goods or services, in an amount that reflects the consideration that the entity expects to
receive  in  exchange  for  those  goods  or  services.  To  determine  revenue  recognition  for  arrangements  that  an  entity
determines  are  within  the  scope  of  ASC  606,  the  entity  performs  the  following  five  steps:  (i)  identify  the  contract(s)  with  a
customer;  (ii)  identify  the  performance  obligations  in  the  contract;  (iii)  determine  the  transaction  price;  (iv)  allocate  the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a
performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will
collect  the  consideration  it  is  entitled  to  in  exchange  for  the  goods  or  services  it  transfers  to  the  customer.  At  contract
inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services
promised within each contract and determines those that are performance obligations, and assesses whether each promised
good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to
the respective performance obligation when (or as) the performance obligation is satisfied.

Certain  amounts  received  from  or  billed  to  customers  in  accordance  with  contract  terms  are  deferred  and  recognized  as
future  performance  obligations  are  satisfied.  All  amounts  earned  under  contracts  with  customers  other  than  sales-based
royalties  are  classified  as  licensing  revenue.  Sales-based  royalties  under  the  Company’s  license  agreements  would  be
recognized as royalty revenue at the later of (i) when the related sales occur, or (ii) when the performance obligation to which
some  or  all  of  the  royalty  has  been  allocated  has  been  satisfied  or  partially  satisfied.  To  date,  the  Company  has  not
recognized any royalty revenue.

Research and Development Costs

Research and development costs are charged to expense when incurred in accordance with FASB ASC 730, Research and
Development.  Research  and  development  includes  costs  such  as  clinical  trial  expenses,  contracted  research  and  license
agreement  fees  with  no  alternative  future  use,  supplies  and  materials,  salaries,  share-based  compensation,  employee
benefits, equipment depreciation and allocation of various corporate costs.

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  non-
employees 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,  2022  and  2021  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 2022 and 2021; and

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● risk-free interest rates ranging from 1.12% to 4.51% in 2022 and 0.27% to 1.13% in 2021.

The fair value of each option grant made during 2022 and 2021 was estimated on the date of each grant and recognized as
share-based compensation expense 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  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  2022  and
2021,  the  Company  recognized  foreign  currency  transaction  losses  of  $30,549  and  $39,361,  respectively,  in  the
accompanying 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  $1,154,935  and  $864,742  from  the  sale  of  2020  and  2019  New  Jersey  NOL  carryforwards  during  the  years  ended
December  31,  2022  and  2021,  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
2022 and 2021. Additionally, the Company has not recorded an asset for unrecognized tax benefits or a liability for uncertain
tax positions at December 31, 2022 or 2021.

Research and Development Incentive Income and Receivable

The Company recognizes other income from UK 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 research and development tax relief
program are recorded as a component of other income.

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The research and development incentive receivable represents an amount due in connection with the above-described tax
relief program. The Company has recorded a research and development incentive receivable of approximately $128,000 and
$225,000 as of December 31, 2022 and 2021, respectively in the consolidated balance sheets.

The following table shows the change in the UK research and development incentives receivable from December 31, 2021 to
December 31, 2022:

Balance at December 31, 2021
UK research and development incentives, transfer
UK research and development incentives
Additional 2020 incentive earned
UK research and development incentives cash receipt
Foreign currency translation
Balance at December 31, 2022

Loss Per Share

Current

     Long-Term  

  $ 103,832
121,238
—
107,906
(209,166)
(19,612)
$ 104,198

$ 121,238 $
(121,238)
24,963
—
—  

(849)
24,114 $

$

Total
225,070
—
24,963
107,906
(209,166)
(20,461)
128,312

Basic earnings per share (“EPS”) excludes dilution and is computed by dividing loss applicable 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
Convertible debt
Total

Use of Estimates and Assumptions

December 31, 
2022

December 31, 
2021

667

192,273  
162,602  
355,542  

221,872
140,996
162,602
525,470

The  preparation  of  financial  statements  in  conformity  with  accounting  principles  generally  accepted  in  the  U.S.  requires
management  to  make  estimates  and  assumptions  such  as  the  fair  value  of  warrants  and  stock  options  and  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.

Note 3. Leases

The  Company  classifies  a  lease  for  its  office  space  at  29  Emmons  Drive,  Suite  B-10  in  Princeton,  New  Jersey  as  an
operating lease, and recorded a related right-of-use lease asset and lease liability accordingly. Pursuant to an amendment
executed on June 21, 2022, the lease has been extended to October 2025. The current rent of $11,108 per month will be
maintained until November 2023 when it will be increased to $11,367 and then will increase to $11,625 in November 2024
where  it  will  remain  until  expiration.  As  of  December  31,  2022  and  2021,  the  Company’s  consolidated  balance  sheets
included a right-of-use lease asset of $340,987 and $106,155 for the office space, respectively. The Company’s consolidated
balance sheets as of December 31, 2022 and 2021 included corresponding lease liabilities of $342,575 and $106,151 for the
office space, respectively.

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Table of Contents

The  following  represents  a  reconciliation  of  contractual  lease  cash  flows  to  the  right-of-use  lease  asset  and  liability
recognized in the financial statements:

Contractual cash payments for the remaining lease term as of December 31, 2022
2023
2024
2025
Total
Discount rate applied
Remaining lease term (months) as of December 31, 2022

Right-of-use lease asset:
Right-of-use lease asset, January 1, 2021
Less: reduction/amortization
Right-of-use lease asset, December 31, 2021
New lease extension June 21, 2022
Reduction/amortization
Right of use lease asset, December 31, 2022

Lease liability:
Lease liability, January 1, 2021
Less: repayments
Lease liability, December 31, 2021
New lease extension June 21, 2022
Less: repayments
Lease liability, December 31, 2022

Lease expense for the year ended December 31, 2021:
Lease expense
Total

Lease expense for the year ended December 31, 2022:
Lease expense
Total

Note 4. Accrued Expenses

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

Clinical trial expenses
Other
Total

Note 5. Debt

Operating
Lease

133,817
136,917
116,250
386,984

8.47 %  
34

222,445
116,290
106,155
347,546
112,714
340,987

222,441
116,290
106,151
347,546
111,122
342,575

133,300
133,300

134,892
134,892

$

$

$

$

$

$

$
$

$
$

December 31, 

2022
1,884,117
423,629
2,307,746

2021
2,625,779
330,766
2,956,545

$

$

$

$

In December 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 had an interest-only period for the first two years with a fixed 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. After
the interest-only period, the outstanding principal is to be repaid in quarterly payments of $1 million each commencing in the
first quarter of 2023. The agreement is secured by a lien covering substantially all of the Company’s

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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  the  Company  to
protect and maintain its intellectual property and comply with all applicable laws, deliver certain financial reports, maintain a
minimum cash balance and maintain its insurance coverage. As of December 31, 2022, the Company projected a violation of
the  minimum  cash  balance  requirement  during  2023  and  the  debt  agreement  contains  a  subjective  acceleration  clause,
therefore has classified the entire debt balance as a current liability.

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 during the initial 12 months of the loan and the third tranche of $5 million upon filing
of the HyBryte™ NDA, subject to certain conditions. The Company elected to let the options to borrow 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, 2022 and 2021 was $847,000 and $894,808, respectively.
Interest expense paid during the years ended December 31, 2022 and 2021 was $857,411 and $668,715, respectively.

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 $61.50 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.

Annual principal and interest payments due, according to the agreement’s contractual terms, assuming no conversion is as
follows:

Year
2023
2024
2025
Total

Note 6. Income Taxes

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

Interest
$ 634,438
295,638
21,349
$ 951,425

Total
$ 4,634,438
4,295,638
2,021,349
$ 10,951,425

The income tax benefit consisted of the following for the years ended December 31, 2022 and 2021:

2022

2021

Federal
Foreign
State
Income tax benefit

$

— $
—  

—
—
(864,742)
$ (864,742)

(1,154,935)
$ (1,154,935)

The  significant  components  of  the  Company’s  deferred  tax  assets  and  liabilities  at  December  31,  2022  and  2021  are  as
follows:

Net operating loss carry forwards
Orphan drug and research and development credit carry forwards
Equity based compensation
Intangibles
Capitalized research and development (Section 174)
Lease liability
Total
Valuation allowance
Net deferred tax assets
Right of use asset
Total gross deferred tax liabilities
Net deferred tax assets

F-16

2022
$ 27,252,000
8,837,000
285,000
1,696,000
1,832,000
96,000
39,998,000
(39,902,000)
96,000
(96,000)
(96,000)

$

— $

2021
$ 28,065,000
8,605,000
264,000
1,953,000
—
30,000
38,917,000
(38,887,000)
30,000
(30,000)
(30,000)
—

    
    
    
 
 
 
 
 
 
    
    
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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The  Company  had  gross  NOLs  at  December  31,  2022  of  approximately  $124.0  million  for  federal  tax  purposes,
approximately  $13.2  million  for  state  tax  purposes  and  approximately  $1.4  million  for  foreign  tax  purposes.  Federal  losses
generated in 2018 or later will carry forward indefinitely. In addition, the Company has approximately $8.8 million 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  carryforwards  are  subject  to  examination  by  the  taxing  authority  and  could  be  adjusted  or  disallowed  due  to  such
exams.  Although  the  Company  has  not  undergone  an  IRC  Section  382  analysis,  it  is  likely  that  the  utilization  of  the  NOLs
may be substantially limited.

The Company and one or more of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various state
and local jurisdictions. During the years ended December 31, 2022 and 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  carryforwards  to  other  New  Jersey-based  corporate  taxpayers,  the  Company  sold  New  Jersey  NOL  carry
forwards,  resulting  in  the  recognition  of  $1,154,935  and  $864,742,  respectively,  of  income  tax  benefit,  net  of  transaction
costs. The Company has not yet sold its 2022 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.

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, 2022 and 2021 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

2022

2021

(21.0)%
(2.4) 
0.2  
(3.9) 
3.1  
0.4  
9.1  
6.8  
(7.7)%  

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

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,  2022,  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, 2022 and 2021.

Note 7. Shareholders’ Equity (Deficit)

Preferred Stock

The  Company  has  350,000  shares  of  preferred  stock  authorized,  of  which  50,000  were  designated  as  Series  D  preferred
stock during the year ended December 31, 2022.

Series D Preferred Stock

On  December  21,  2022,  the  Board  of  Directors  of  the  Company  declared  a  dividend  for  the  stockholders  of  record  on
January 3, 2023. The dividend consists of one one-thousandth of a share of Series D preferred stock, par value $0.001 per
share, for each outstanding share of the Company's common stock. The Series D preferred stock has the following rights and
restrictions:

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General; Transferability - Series D preferred stock shares will be in book-entry form without certificates. Transfers can only
happen alongside common stock transfers, with 1/1,000th of a Series D preferred stock share transferred for each common
stock share transferred.

Voting Rights - Each Series D preferred stock share gives the holder 1,000,000 votes. If a shareholder owns a fraction of a
share, they will have a proportional number of votes.
Series D preferred stock and common stock shares only vote together on two specific matters:

1. Any plan to change the Company's Certificate of Incorporation for a reverse stock split.
2. Any plan to delay a stockholders' meeting to vote on a reverse stock split (the "Adjournment Proposal").

When voting on the reverse stock split or the Adjournment Proposal, each Series D preferred stock share (or fraction of a
share) will vote the same way as the common stock share it was issued from.

Dividend Rights - The holders of Series D preferred stock will not be entitled to receive dividends of any kind.

Liquidation  Preference  -  If  the  Company  undergoes  liquidation,  dissolution,  or  winding  up,  Series  D  preferred  stock  has
priority  over  common  stock  for  asset  distribution.  In  such  a  situation,  Series  D  preferred  stockholders  will  receive  a  cash
payment of $0.001 per share before any distribution is made to common stockholders.

Redemption - If Series D preferred stockholders do not attend or vote by proxy at a meeting for the reverse stock split and
Adjournment Proposal, their shares will be automatically redeemed by the Company. If any Series D preferred stock remains
after this redemption, it can be redeemed in one of two ways:

1. The Board decides to redeem the shares at a time and date of their choosing.
2. The shares will be automatically redeemed when the Company's stockholders approve the reverse stock split during

a meeting for this purpose.

When Series D preferred stock is redeemed, stockholders receive a cash payment based on the number of shares they own.
For every 100 whole shares redeemed, the stockholder will get $0.10 in cash.

The  Series  D  preferred  stock  shares  are  classified  as  mezzanine  equity  as  of  December  31,  2022  since  they  are  not
mandatorily redeemable but are redeemable based on an event not entirely controlled by the Company.

Common Stock

The following items represent transactions in the Company’s common stock for the year ended December 31, 2022:

● The Company issued a vendor 5,377 shares of fully vested common stock with a fair value of $9.30 per share on

February 7, 2022.

● The Company issued a vendor 6,411 shares of fully vested common stock with a fair value of $7.80 per share on

May 6, 2022.

● The Company issued a vendor 3,664 shares of fully vested common stock with a fair value of $13.65 per share on

August 5, 2022.

● The Company issued a vendor 1,667 shares of fully vested common stock with a fair value of $7.20 per share on

October 4, 2022.

● The Company issued a vendor 5,129 shares of fully vested common stock with a fair value of $9.75 per share on

November 7, 2022.

● The  Company  issued  8,542  shares  of  common  stock  pursuant  to  the  B.  Riley  Sales  Agreement  at  a  weighted

average price of $9.29 per share.

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

● The Company issued 2 shares of common stock as a result of a warrant exercise. The weighted average exercise

price per share was $59.25.

● The  Company  issued  811,646  shares  of  common  stock  pursuant  to  the  B.  Riley  Sales  Agreement  at  a  weighted

average price of $24.28 per share.

● The Company issued 2,018 shares of common stock as a result of option exercises. The weighted average exercise

price per share was $12.81.

● The Company issued a vendor 1,667 shares of fully vested common stock with a fair value of $16.50 per share on

September 29, 2021.

All  issuances  of  the  Company’s  common  stock  for  the  years  ended  December  31,  2022  and  2021  described  above,  other
than shares issued under the B. Riley Sales Agreement and the issuance to vendors, 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 under the B. Riley Sales Agreement were registered on a Registration Statement on
Form S-3 (SEC File No. 333-239928).

The  issuance  of  the  Company’s  common  stock  to  vendors  as  described  above  was  exempt  under  Section  4(a)(2)  of  the
Securities Act of 1933, as amended. The vendors are knowledgeable, sophisticated and experienced in making investment
decisions of this kind and received adequate information about the Company or had adequate access to information about
the  Company.  The  vendors  represented  to  the  Company  that  the  vendors  are  not  “consultants”  for  purposes  of  Nasdaq
Listing Rule 5635(c).

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  B.  Riley  Sales
Agreement expires on December 31, 2023.

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 relating to the B. Riley Sales Agreement to offer and sell
shares of Company common stock having an aggregate offering price of up to $30 million under the July 2020 Registration
Statement. As of March 24, 2023, there was $26.6 million available for the sale of common stock under the B. Riley Sales
Agreement.  The  Company  is  currently  subject  to  the  limitations  contained  in  General  Instruction  I.B.6  of  Form  S-3.  As  a
result, the Company is limited to selling no more than one-third of the aggregate market value of the equity held by non-

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affiliates, or the public float, during any 12-month period, and as of March 24, 2023, the Company has approximately $6.6
million  remaining  that  is  permitted  to  be  sold  under  the  Form  S-3  pursuant  to  General  Instruction  I.B.6.  If  the  Company’s
public float increases, the Company will have additional availability under such limitations, and if the Company’s public float
increases to $75 million or more, the Company will no longer be subject to such limitations. There can be no assurance that
the Company’s public float will increase or that the Company will no longer be subject to such limitations.

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

Stock Option Plans

The Amended and Restated 2005 Equity Incentive Plan (“2005 Plan”) was replaced by the 2015 Plan, which was approved in
June  2015.  No  securities  are  available  for  future  issuance  under  the  2005  Plan.  In  September  2022,  the  stockholders
approved  an  amendment  to  the  2015  Plan  to  increase  the  maximum  numbers  of  shares  of  common  stock  available  for
issuance under the plan by 4,000,000 shares. As of December 31, 2022, there are 5,812,991 shares currently available for
grants 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, 2022

Modification to Plan
Options granted
Options forfeited
Options exercised

Shares available for grant at December 31, 2022

Activity under the 2005 Plan and the 2015 Plan for the years ended December 31, 2022 and 2021

Balance outstanding at December 31, 2020

Granted
Forfeited
Cancelled
Exercised

Balance outstanding at December 31, 2021

Granted
Forfeited
Cancelled
Exercised

Balance outstanding at December 31, 2022

$

$

Options
128,858
32,925
(15,982)
(2,787)
(2,018)
140,996
55,730
(3,908)
(545)

—  
$

192,273

1,866,719
4,000,000
(55,730)
2,002
—
5,812,991

Weighted
Average
Exercise
Price

44.41
13.68
54.61
11.70
12.81
37.12
8.85
107.83
11.70
—
27.56

As of December 31, 2022, there were 133,794 options exercisable with a weighted average exercise price of $34.47 and a
weighted average remaining contractual term of 7.05 years. As of December 31, 2022, there were 192,273 options

F-20

    
 
 
 
    
    
    
    
    
 
 
 
 
 
 
 
 
 
 
 
 
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outstanding  with  a  weighted  average  remaining  term  of  7.90  years.  Options  outstanding  as  of  December  31,  2022  had  no
intrinsic value.

The Company awarded 55,730 and 32,925 stock options during the years ended December 31, 2022 and 2021, respectively,
which  had  a  weighted  average  grant  date  fair  value  per  share  of  $5.57  and  $8.40,  respectively.  The  weighted-average
exercise price, by price range, for outstanding options to purchase common stock at December 31, 2022 was:

Price Range
$8.10 - $40.05
$111.00 - $234.00
$301.50 - $339.00

Total

     Weighted     
Average
Remaining
Contractual
     Life in Years     

8.16  
2.99  
1.34  
7.90  

Outstanding
Options
183,250  
6,309  
2,714  
192,273  

Exercisable
Options
124,771
6,309
2,714
133,794

The Company’s share-based compensation expense for the years ended December 31, 2022 and 2021 was recognized as
follows:

Share-based compensation
Research and development
General and administrative
Total

2022
142,879
190,510
333,389

$

$

$

$

2021
158,478
203,081
361,559

At December 31, 2022, the total compensation cost for stock options not yet recognized was approximately $427,000 and will
be expensed over the next three years.

Warrants to Purchase Common Stock

Warrant activity for the years ended December 31, 2022 and 2021 was as follows:

Weighted
Average
Exercise
Price

Warrants

Balance at December 31, 2020

Granted
Exercised
Expired

Balance at December 31, 2021

Granted
Exercised
Expired

Balance at December 31, 2022

382,099

$
—  
(2)
(160,225)
221,872

$
—  
—  

(221,205)
667

$

44.47
—
59.25
59.25
33.79
—
—
33.81
29.25

The remaining life, by grant date, for outstanding warrants at December 31, 2022 was:

Grant Date
March 29, 2018

Note 9. Concentrations

Exercise
Price

     Remaining     
Contractual

Outstanding

Exercisable

     Life in Years      Warrants

     Warrants

$

29.25  

0.24  

667  

667

At December 31, 2022 and 2021, 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 10. Commitments and Contingencies

The  Company  has  commitments  of  approximately  $230,000  as  of  December  31,  2022  over  the  next  five  years  for  several
licensing  agreements  with  partners  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  approximately  $13.2
million, royalties on net sales of covered products ranging from 2% to 3%, sub-license income royalties on covered products
up to 15% and sub-license global net sales royalties on covered products ranging from 1.5% to 2.5%, if and when achieved.
However, there can be no assurance that clinical or commercialization success will occur.

The Company currently leases approximately 6,200 square feet of office space at 29 Emmons Drive, Suite B-10 in Princeton,
New  Jersey.  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.  Pursuant  to  an
amendment  on  June  21,  2022,  the  lease  has  been  extended  from  November  2022  to  October  2025.  The  current  rent  is
approximately  $11,108  per  month  and  will  remain  so  through  October  2023.  The  rent  for  lease  periods  starting  November
2023 and November 2024 is approximately $11,367 per month and $11,625 per month, respectively.

On September 3, 2014, the Company entered into an asset purchase agreement with Hy Biopharma, Inc. (“Hy Biopharma”)
pursuant  to  which  the  Company  acquired  certain  intangible  assets,  properties  and  rights  of  Hy  Biopharma  related  to  the
development  of  Hy  BioPharma’s  synthetic  hypericin  product.  As  consideration  for  the  assets  acquired,  the  Company  paid
$275,000 in cash and issued 12,328 shares of common stock with a fair value based on the Company’s stock price on the
date of grant of $3.75 million. 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. In March 2020, the Company issued 130,413 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  $38.34  per  share,  based  upon  a  formula  set  forth  in  the  purchase
agreement.

Provided the sole remaining future success-oriented milestone of FDA approval is attained, the Company will be required to
make an additional payment of $5.0 million, if and when achieved. Such payment will be payable in restricted securities of
the Company provided such number of shares does not exceed 19.9% ownership of the Company’s outstanding stock. As of
December 31, 2022, 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  334  to  33,334  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
2023
2024
2025
2026
2027
Total

Contingencies

    Research and     Property and         
     Development     Other Leases    

$

$

46,000
46,000
46,000
46,000
46,000
230,000

$

$

133,817
136,917
116,250
—
—
386,984

Total
$ 179,817
182,917
162,250
46,000
46,000
$ 616,984

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

F-22

 
 
 
 
 
 
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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 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.

COVID-19  affected  the  Company’s  operations  but  did  not  have  a  material  impact  on  the  Company’s  business,  operating
results, financial condition or cash flows as of and for the year ended December 31, 2022.

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 (collectively, “Emergent”) 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  presented  its  case  at  an
arbitration  hearing  over  12  days  in  January  2022.  Following  submission  of  post-hearing  briefs,  the  arbitration  panel  heard
closing oral arguments in April 2022. The Company sought to recover damages in excess of $19 million from Emergent.

On July 6, 2022, the American Arbitration Association entered a final decision in connection with this arbitration. Despite the
arbitration panel ruling that Emergent had committed a number of breaches of the parties’ contracts, the panel did not award
monetary damages to the Company. On September 30, 2022, the Company filed a petition to vacate the arbitration decision
with the Delaware Court of Chancery, requesting that the Court vacate the arbitration decision and remand the matter to the
arbitration panel for rehearing. The Company cannot offer any assurances as to any result of its challenge of the arbitration
decision or that the Company will recover any damages from Emergent (see Part I, Item 3 – Legal Proceedings).

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 arbitration. These invoices total approximately $331,000.

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Note 11. Operating Segments

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

Revenues
Specialized BioTherapeutics
Public Health Solutions

Total

(Loss) Income 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-24

For the Years Ended
December 31, 

2022

2021

31,929
916,982
948,911

(7,614,988)
26,612
(6,650,528)
(14,238,904)

10,087
1,681
12,794
24,562

102,320
(816,690)
(714,370)

138,075
4,804
190,510
333,389

$

$

$

$

$

$

$

$

$

$

—
824,268
824,268

(7,216,450)
(542,270)
(5,340,240)
(13,098,960)

7,804
1,301
25,056
34,161

135,409
(452,164)
(316,755)

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

As of December 31, 

2022

2021

103,742
121,290
14,054,685
14,279,717

$

$

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

$

$

$

$

$

$

$

$

$

$

$

$

    
   
  
 
  
 
  
 
 
 
  
 
  
 
 
 
  
 
  
 
 
 
  
 
  
 
 
    
    
    
 
   
  
 
 
 
 
Table of Contents

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,  2022  and  2021,  and  the  related  consolidated  statements  of  operations,  comprehensive  loss,  changes  in
mezzanine equity and shareholders’ equity (deficit), and cash flows for each of the years then ended, and the related notes
(collectively  referred  to  as  the  “financial  statements”).  In  our  opinion,  the  financial  statements  present  fairly,  in  all  material
respects,  the  consolidated  financial  position  of  the  Company  as  of  December  31,  2022  and  2021,  and  the  consolidated
results  of  their  operations  and  their  cash  flows  for  each  of  the  years  then  ended,  in  conformity  with  accounting  principles
generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. 
As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and expects
to  incur  losses  for  the  foreseeable  future,  that  raise  substantial  doubt  about  its  ability  to  continue  as  a  going  concern. 
Management’s plans in regard to these matters are also described in Note 1.  The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

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

F-25

Table of Contents

under  clinical  site  agreements  in  connection  with  conducting  clinical  trials.  The  Company  recorded  clinical  trial  accruals  of
$1.9 million, which are included in accrued expenses on the December 31, 2022 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, 2022.

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
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
New York, New York
March 31, 2023

F-26

SOLIGENIX, INC.
DESCRIPTION OF SECURITIES

EXHIBIT 4.1

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  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 (none of which are currently outstanding).

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 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 Company, 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 (the “Series B Preferred Stock”), 10,000 shares of
Series  C  Convertible  Preferred  Stock,  par  value  $0.05  per  share  (the  “Series  C  Preferred  Stock”),  and  100,000  shares  of
Series  A  Junior  Participating  Preferred  Stock,  par  value  $0.001  per  share  (the  “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.

2

Voting Rights

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

Dividends and Liquidation Rights

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

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

Conversion, Redemption and Other Rights

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

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

Junior Preferred Stock

Voting Rights

The holders of the Junior Preferred Stock will have 10,000 votes per share of Junior Preferred Stock on all matters

submitted to a vote of our stockholders, including the election of directors.

Dividends and Liquidation Rights

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

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

3

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.

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

4

the  our  stockholders,  (iii)  any  action  asserting  a  claim  arising  pursuant  to  any  provision  of  the  DGCL,  our  Certificate  of
Incorporation or our Bylaws 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.

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.

Listing

Our common stock is listed on The Nasdaq Capital Market under the symbol “SNGX.”

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-3 (Nos. 333-239928
and 333-252153) and Form S-8 (Nos. 333-130801, 333-196941, 333-208515 and 333-268051) of our report dated March 31,
2023, on our audits of the financial statements as of December 31, 2022 and 2021 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 31, 2023. Our report includes an
explanatory  paragraph  about  the  existence  of  substantial  doubt  concerning  the  Company’s  ability  to  continue  as  a  going
concern.

Exhibit 23.1

/s/ EisnerAmper LLP

EISNERAMPER LLP
New York, New York
March 31, 2023

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 Soligenix, Inc. for the fiscal year ended December 31, 2022;

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 31, 2023

/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 Soligenix, Inc. for the fiscal year ended December 31, 2022;

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 31, 2023

/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, 2022, 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 31, 2023

/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, 2022, 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 31, 2023

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