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Tonix Pharmaceuticals Holding Corp.

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FY2017 Annual Report · Tonix Pharmaceuticals Holding Corp.
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UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
WASHINGTON, D.C. 20549

FORM 10-K

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

For the Fiscal Year Ended December 31, 2017

Commission File Number 001-36019

TONIX PHARMACEUTICALS HOLDING CORP. 
(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of incorporation 
or organization) 

509 Madison Avenue, Suite 306 
New York, New York  
(Address of principal executive office)

Securities registered pursuant to Section 12(b) of the Act:

26-1434750
(IRS Employer Identification No.)

10022
(Zip Code)

(212) 980-9155
(Registrant’s telephone number, including area code)

Title of each class
Common Stock, $0.001 par value

Name of each exchange on which registered
The NASDAQ Stock Market LLC

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined by 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 15(d) of the Act. Yes ☐    No ☒

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 and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12
months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒    No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained
herein, and will not be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by
reference in Part III of this Form 10-K or any amendment to this Form 10-K.  ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange
Act.

Large accelerated filer ☐
Non-accelerated filer ☐
(Do not check if a smaller reporting company)

 Accelerated filer ☐
 Smaller reporting company ☒
 Emerging growth company ☐

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

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

The aggregate market value of the voting common equity held by non-affiliates as of June 30, 2017, based on the closing sales price of the
common stock as quoted on The NASDAQ Global Market was $29,400,244. For purposes of this computation, all officers, directors, and 5
percent beneficial owners of the registrant are deemed to be affiliates. Such determination should not be deemed an admission that such
directors, officers, or 5 percent beneficial owners are, in fact, affiliates of the registrant.

As of March 1, 2018, there were 7,830,790 shares of registrant’s common stock outstanding.  

DOCUMENTS INCORPORATED BY REFERENCE

None.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

PAGE

3
30
58
58
59
59

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
Quantitative and Qualitative Disclosures about Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting and Financial Disclosures
Controls and Procedures
Other Information

59
60
61
74
F-1 – F-25
75
75
76

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 Accounting Fees and Services

PART I

Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II

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

PART III

Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV

Item 15.

Exhibits, Financial Statement Schedules

Signatures

76
85
92
94
94

95

98

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
ITEM 1 - BUSINESS

PART I

This  Annual  Report  on  Form  10-K  (including  the  section  regarding  Management’s  Discussion  and  Analysis  of  Financial
Condition and Results of Operations) contains forward-looking statements regarding our business, financial condition, results of operations
and  prospects.  Words  such  as  “expects,”  “anticipates,”  “intends,”  “plans,”  “believes,”  “seeks,”  “estimates”  and  similar  expressions  or
variations  of  such  words  are  intended  to  identify  forward-looking  statements,  but  are  not  deemed  to  represent  an  all-inclusive  means  of
identifying forward-looking statements as denoted in this Annual Report on Form 10-K. Additionally, statements concerning future matters
are forward-looking statements.

Although forward-looking statements in this Annual Report on Form 10-K reflect the good faith judgment of our Management,
such  statements  can  only  be  based  on  facts  and  factors  currently  known  by  us.  Consequently,  forward-looking  statements  are  inherently
subject  to  risks  and  uncertainties  and  actual  results  and  outcomes  may  differ  materially  from  the  results  and  outcomes  discussed  in  or
anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include,
without  limitation,  those  specifically  addressed  under  the  heading  “Risks  Factors”  below,  as  well  as  those  discussed  elsewhere  in  this
Annual Report on Form 10-K. Readers are urged not to place undue reliance on these forward-looking statements, which speak only as of
the date of this Annual Report on Form 10-K. We file reports with the Securities and Exchange Commission (“SEC”). You can read and
copy any materials we file with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. You can obtain
additional  information  about  the  operation  of  the  Public  Reference  Room  by  calling  the  SEC  at  1-800-SEC-0330.  In  addition,  the  SEC
maintains an Internet site (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers
that file electronically with the SEC, including us.

We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that
may arise after the date of this Annual Report on Form 10-K. Readers are urged to carefully review and consider the various disclosures
made throughout the entirety of this annual Report, which attempt to advise interested parties of the risks and factors that may affect our
business, financial condition, results of operations and prospects.

Tonix Pharmaceuticals ®, Tonmya ®*, Protectic™, Angstro-Technology™ and other trademarks and intellectual property of ours
appearing in this report are our property. This report contains additional trade names and trademarks of other companies. We do not intend
our use or display of other companies’ trade names or trademarks to imply an endorsement or sponsorship of us by such companies, or any
relationship with any of these companies.

*Tonmya has been conditionally accepted by the U.S. Food and Drug Administration (FDA) as the proposed trade name for TNX-102 SL
(cyclobenzaprine HCl sublingual tablets) for posttraumatic stress disorder, or PTSD. TNX-102 SL is an investigational new drug and has
not been approved for any indication.

Business Overview

Tonix  is  a  clinical-stage  biopharmaceutical  company  focused  on  discovering  and  developing  pharmaceutical  products  to  treat
serious neuropsychiatric conditions and to improve biodefense through the development of potential medical counter-measures. Our most
advanced drug development program is focused on delivering a safe and effective long-term treatment for PTSD. PTSD is characterized by
chronic  disability,  inadequate  treatment  options,  high  utilization  of  healthcare  services,  and  significant  economic  burden.  We  have
assembled a management team with significant industry experience to lead the development of our product candidates. We complement our
management  team  with  a  network  of  scientific,  clinical,  and  regulatory  advisors  that  includes  recognized  experts  in  the  fields  of  PTSD,
other  central  nervous  system  disorders  and  biodefense.  In  September  2016,  we  discontinued  our  fibromyalgia  program  in  order  to  fully
focus our resources on our PTSD program.

3 

 
 
 
 
 
 
 
 
 
 
 
In June 2017, the U.S. Food and Drug Administration, or FDA, conditionally accepted the proposed trade name Tonmya for TNX-
102 SL, for the treatment of PTSD. The FDA’s final approval of Tonmya as a name for TNX-102 SL for the treatment of PTSD is subject
to  a,  New  Drug  Application,  or  NDA,  approval.  A  request  for  review  of  Tonmya  as  the  proposed  name  for  TNX-102  SL  for  the
management  of  fibromyalgia  has  been  withdrawn  at  the  FDA.  The  U.S.  Patent  and  Trademark  Office,  or  PTO,  has  granted  the  federal
registration of the Tonmya mark.

Our  lead  product  candidate,  Tonmya,  or  TNX-102  SL,  a  proprietary  low-dose  cyclobenzaprine,  or  CBP,  sublingual  tablet,
designed for bedtime administration, is in Phase 3 development as a potential treatment for PTSD. TNX-102 SL is also being developed as
a treatment for agitation in Alzheimer’s disease, or AAD. Our development pipeline includes: TNX-601 (tianeptine oxalate), a separate pre-
Investigational New Drug, or pre-IND, candidate designed for daytime administration as a potential treatment of PTSD and for cognitive
dysfunction associated with steroid use; TNX-801, a potential smallpox-preventing vaccine based on a live synthetic version of horsepox
virus, or HPXV; TNX-301, an IND candidate for the treatment of alcohol use disorder, or AUD; and TNX-701, a biodefense development
program  for  protection  from  radiation  injury.  We  hold  worldwide  development  and  commercialization  rights  to  all  of  our  product
candidates.

Tonmya – Posttraumatic Stress Disorder

Tonmya  is  a  small,  rapidly  disintegrating  tablet  containing  CBP  for  sublingual  administration.  Tonmya  employs  a  proprietary,
Protectic™  protective  eutectic  formulation  of  CBP  which  enables  rapid  systemic  exposure  and  increased  bioavailability  through
transmucosal absorption. We are developing Tonmya for the treatment of PTSD under an effective Investigational New Drug application,
or IND, cleared by the FDA in June 2014. Tonmya for PTSD was designated Breakthrough Therapy by the FDA in December 2016.

An estimated 8.6 million adults in the U.S. suffer from PTSD, a chronic disorder that is characterized by hyperarousal, avoidance,
emotional numbing, and sleep disturbances. People with PTSD suffer significant impairment in their functioning, including occupational
activities  and  social  relations,  and  are  at  elevated  risk  for  impulsive,  violent  behaviors  toward  others  and  themselves,  including  suicide.
Many patients fail to adequately respond to the medications approved for PTSD. Antidepressants, sedative-hypnotics and antipsychotics not
approved  for  PTSD  are  commonly  prescribed  despite  generally  weak  evidence  in  support  of  their  use. Antianxiety  drugs,  also  called
anxiolytics,  are  not  approved  for  PTSD,  but  are  commonly  prescribed  despite  the  recommendations  against  their  use  by  many  experts.
Anxiolytics  and  sedative-hypnotics  are  comprised  of  benzodiazepine  and  non-benzodiazepine  drugs,  which  carry  risks  of  tolerance  and
addiction and are also associated with potential serious side-effects, such as retrograde amnesia.

TNX-102 SL – Agitation in Alzheimer’s Disease

We are developing TNX-102 SL for the treatment of agitation in Alzheimer’s disease and held a pre-IND meeting with the FDA in

November 2017. We expect to file an IND to support a Phase 2 efficacy study in March 2018.

An  estimated  5.3  million  people  in  the  U.S  suffer  from Alzheimer’s  disease,  with  more  than  half  that  number  expected  to  be
affected by agitation. Behavioral symptoms are a major clinical complication of Alzheimer’s disease. Sleep disturbances and agitation are
common  and  co-morbid  features  of  Alzheimer’s  disease.  Agitation  in  Alzheimer’s  disease  is  associated  with  significant  negative
consequences for both patients as well as their caregivers. Development of agitation, or its worsening, is one of the most common reasons
for  patients  having  to  transition  to  nursing  homes  and  other  long-term  care  settings.  Currently,  there  is  no  FDA  approved  treatment  for
behavioral symptoms such as agitation and aggression which adversely affect the quality of life of both the patients and caregivers. Off-
label use of atypical anti-psychotic medications for behavioral symptoms in Alzheimer’s disease is a common practice, despite the lack of
evidence for their effectiveness and significant risks associated with their use in this population.

4 

 
 
 
 
 
 
 
 
 
 
Our Strategy

Our objective is to develop and commercialize our product candidates. The principal components of our strategy are to:

  ● Develop Tonmya for PTSD and TNX-102 SL for Other Indications . We currently are focusing on the development of Tonmya for
PTSD. Our broader development strategy is to leverage the patented formulation to explore the clinical potential of TNX-102 SL in
multiple  other  central  nervous  system  disorders  or  neuropsychiatric  conditions,  including  agitation  in Alzheimer’s,  that  are  either
underserved by currently approved medications or have no approved treatment which represent large unmet medical needs;

  ● Maximize  the  commercial  potential  of  Tonmya .  We  plan  to  commercialize  Tonmya  for  PTSD,  either  on  our  own  or  through
collaboration with partners. We believe Tonmya can be marketed to U.S. physicians either by an internal sales force that we will build
or by a contract sales organization, which we would engage. An alternative strategy would be to enter into partnership agreements with
drug companies that already have significant marketing capabilities in the same, or similar, therapeutic areas. If we determine that such
a  strategy  would  be  more  favorable  than  developing  our  own  sales  capabilities,  we  would  seek  to  enter  into  collaborations  with
pharmaceutical or biotechnology companies for the commercialization of Tonmya;

  ● Pursue  a  broad  intellectual  property  strategy  to  protect  our  product  candidates.  We  are  pursuing  a  broad  patent  strategy  for  our
product candidates, and we endeavor to generate new patent applications as supported by our innovations and conceptions as well as to
advance  their  prosecution.  In  the  cases  of  Tonmya  and  TNX-102  SL,  we  own  patents  and  patent  applications  protecting  its
composition-of-matter,  certain  methods  of  its  use,  its  formulation,  and  its  pharmacokinetic  properties.  We  plan  to  opportunistically
apply for new patents to protect TNX-102 SL and our other product candidates;

  ● Provide  value  propositions  to  merit  market  demand  and  reimbursement  for  our  product  candidates .  We  are  designing  the
development  programs  for  our  product  candidates  to  demonstrate  their  value  propositions  to  patients,  prescribers,  and  third-party
payors. In the case of Tonmya, we have been engaged in market research and commercial assessment activities, the results of which we
may use to inform future commercial strategy. We plan to continue these activities in tandem with our clinical development of Tonmya
and to conduct similar work in relation to our other product candidates as they advance in their development; and

  ● Pursue  additional  indications  and  commercial  opportunities  for  our  product  candidates.  We  will  seek  to  maximize  the  value  of
TNX-102 SL, and our other product candidates by pursuing other indications and commercial opportunities for such candidates. For
example,  we  own  rights  related  to  the  development  and  commercialization  of  CBP  for  fibromyalgia,  generalized  anxiety  disorder,
depression, and fatigue related to disordered sleep.

Disease and Market Overview

Our product candidates address disorders that are not well served by currently available therapies or have no approved treatment
which represent large potential commercial market opportunities. Background information on the disorders and related commercial markets
that may be addressed by our clinical-stage product candidates is set forth below.

Posttraumatic Stress Disorder

PTSD is a chronic condition that may develop after a person is exposed to one or more traumatic events, such as warfare, sexual
assault, serious injury, or threat of imminent death. The core symptom clusters of PTSD are avoidance, emotional numbing, hyperarousal,
and  intrusion,  where  the  triggering  event  is  commonly  re-experienced  by  the  individual  through  intrusive,  recurrent  recollections,
flashbacks, and nightmares. People with PTSD suffer significant impairment in their daily functioning, including occupational activities and
social  relations,  and  are  at  elevated  risk  for  impulsive  violent  behaviors  toward  others  and  themselves,  including  suicide.  Of  those  who
experience significant trauma, approximately 20% of women and 8% of men develop PTSD. According to the U.S. Department of Veterans
Affairs, the prevalence rate of PTSD in the military population is higher than that among civilians. As of 2012, there were approximately
638,000 veterans receiving treatment for PTSD in the Veterans Health Administration, or VHA. Based on March 2015 VHA data, more
than 19% of military veterans involved in recent conflicts were seen at VHA facilities for potential or provisional PTSD.

5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The medications currently approved by the FDA for the treatment of PTSD show little evidence of a treatment effect in men, lack
evidence  of  efficacy  in  those  for  whom  the  traumatic  event  was  combat-related,  and  carry  suicidality  warnings.  Sleep  disturbances  are
central features of PTSD and are predictive of disease severity, depression, substance abuse, and suicidal ideation, yet are resistant to the
approved medications and present a difficult therapeutic challenge. Current PTSD treatments include off-label use of anxiolytics, sedative-
hypnotics,  and  antipsychotics,  many  of  which  lack  reliable  evidence  of  efficacy,  and  many  have  significant  safety  liabilities  and
dependence risk.

Agitation in Alzheimer’s Disease

Alzheimer’s  is  a  chronic  neurodegenerative  disease  in  which  behavioral  symptoms  are  a  major  clinical  complication.  Sleep
disturbances  and  agitation  are  common  and  co-morbid  features  of  Alzheimer’s  disease.  Agitation,  which  includes  emotional  lability,
restlessness,  irritability,  and  aggression,  is  one  of  the  most  distressing  and  debilitating  of  these  behavioral  complications  of Alzheimer’s
disease. Agitation is likely to affect more than half of the 5.3 million Americans who currently suffer from Alzheimer’s disease, and this
number  is  expected  to  nearly  triple  by  2050.  The  presence  of  agitation  nearly  doubles  the  cost  of  caring  for  patients  with Alzheimer’s
disease, and agitation is estimated to account for more than 12 percent of the $256 billion in healthcare and societal cost of associated with
Alzheimer’s disease for the year 2017 in the United States.

Agitation in Alzheimer’s disease is associated with significant negative consequences for both patients as well as their caregivers.
Development of agitation, or its worsening, is one of the most common reasons for patients having to transition to nursing homes and other
long-term care settings. Currently, there is no FDA approved treatment for behavioral symptoms such as agitation and aggression which
affects the quality of life of both the patients and caregivers.

Off-label use of atypical anti-psychotic medications for behavioral symptoms in Alzheimer’s disease is a common practice, despite

the lack of evidence for their effectiveness and significant risks associated with their use in this population.

Our Product Candidates

We currently are focused on developing a portfolio of product candidates, including one product candidate in clinical development
for  registration  in  two  indications.  We  believe  that  our  product  candidates  offer  innovative  therapeutic  approaches  and  may  provide
significant advantages relative to current therapies. The following table summarizes our most advanced product candidates, for which we
plan to complete the required clinical studies to support their NDA filings:

Product Candidate
Tonmya
TNX-102 SL

  Indication
  Posttraumatic stress disorder
  Agitation in Alzheimer’s disease

  Stage of Development
  Phase 3
  Pre-IND

  Commercialization Rights
  Worldwide
  Worldwide

Tonmya

Overview

Tonmya  or  TNX-102  SL  is  a  proprietary  sublingual  tablet  formulation  of  CBP  that  efficiently  delivers  CBP  across  the  oral
mucosal membrane into the systemic circulation. We are developing Tonmya for PTSD. We own all rights to Tonmya in all geographies,
and we bear no obligations to third-parties for any future development or commercialization. Excipients used in Tonmya are approved for
pharmaceutical use. Some of the excipients were specially selected to promote a local oral environment that facilitates mucosal absorption
of CBP.

6 

 
 
 
 
 
 
 
 
 
 
 
 
 
The current Tonmya sublingual tablets contain 2.8 mg of CBP. For the treatment of PTSD, Tonmya, 5.6 mg (two 2.8 mg tablets)
administered simultaneously at bedtime, is in Phase 3 development. We selected this dose with the goal of providing a balance of efficacy,
safety, and tolerability that would be acceptable as a first-line therapy and for long-term use, and in patient populations characterized by
burdensome symptoms and sensitivity to medications.

The  active  ingredient  in  Tonmya,  is  CBP,  a  serotonin-2A  and  alpha-1  adrenergic  receptor  antagonist  as  well  as  an  inhibitor  of
serotonin  and  norepinephrine  reuptake.  In  addition,  Tonmya  acts  upon  other  receptors  in  the  central  nervous  system  not  targeted  by
products approved for PTSD, including the serotonin 2A, alpha-1 adrenergic and histamine H-1 receptors.

CBP is the active ingredient of two products that are approved in the U.S. for the treatment of muscle spasm: FLEXERIL ® (5 mg
and 10 mg oral immediate-release, or IR, tablet) and AMRIX ® (15 mg and 30 mg oral extended-release capsule). The FLEXERIL brand of
CBP  IR  tablet  has  been  discontinued  since  May  2013.  There  are  numerous  generic  versions  of  CBP  IR  tablets  on  the  market.  CBP-
containing products are approved for short term use (two to three weeks) only as an adjunct to rest and physical therapy for relief of muscle
spasm associated with acute, painful musculoskeletal conditions. IR CBP tablets are recommended for three times per day dosing, which
results in relatively stable blood levels of CBP after several days of treatment. Extended-release CBP capsules taken once a day mimic, and
flatten, the pharmacokinetic profile of three times per day IR CBP tablets.

We designed Tonmya to be administered once-daily at bedtime and intended for long-term use. We believe the selected dose of
Tonmya  and  its  pharmacokinetic  profile  will  enable  it  to  achieve  a  desirable  balance  of  efficacy,  safety,  and  tolerability  in  PTSD.  Our
Phase  1  comparative  trials  showed  that,  on  a  dose-adjusted  basis,  Tonmya  results  in  faster  systemic  absorption  and  significantly  higher
plasma levels of CBP in the first hour following sublingual administration relative to oral IR CBP tablets. It also showed that the sublingual
route of administration, which largely bypasses the “first pass” metabolism that swallowed medications undergo, results in a higher plasma
ratio  of  CBP  to  its  main  active  metabolite,  norcyclobenzaprine.  In  clinical  studies,  Tonmya  2.8  mg  and  Tonmya  5.6  mg  were  generally
well-tolerated,  with  no  drug-related  serious  adverse  events,  or  SAEs,  reported  in  these  studies.  Some  subjects  experienced  transient
numbness of the tongue after Tonmya administration.

We expect that any applications we submit to the FDA for approval of Tonmya for the treatment of PTSD will be submitted under
Section 505(b)(2) of the Federal Food, Drug and Cosmetic Act, or FDCA, for product candidates containing an active ingredient that is
similar or identical to an already approved product. In general, the development timeline for a 505(b)(2) NDA is shorter and less expensive
than an NDA developed under Section 505(b)(1), which is for new chemical entities, or NCEs, that have never been approved in the United
States. Currently, we are pursuing the development of Tonmya for PTSD, for which Tonmya is in Phase 3 development. We believe that
Tonmya and TNX-102 SL have the potential to provide clinical benefit to this and possibly other CNS (central nervous system) indications
that are underserved by currently marketed products or have no approved treatment.

On  May  2,  2017,  we  were  issued  U.S.  patent  9,636,408  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline Hydrochloride”, which includes compositions of CBP and methods of manufacturing the eutectic. The Protectic™ protective
eutectic and Angstro-Technology™ formulation claimed in the patent are important elements of our proprietary Tonmya or TNX-102 SL
composition.  The  patent  is  expected  to  provide  Tonmya  or  TNX-102  SL  with  U.S.  market  exclusivity  until  2034.  Eutectic  tablets
containing  CBP  and  mannitol  eutectic  have  good  pharmaceutical  stability  and  manufacturability. A  solid  eutectic  is  a  form  of  matter  in
which two solid crystals co-penetrate each other, such that the inter-molecular space between the units of one crystal lattice are occupied by
the other crystal’s lattice. The distance between the molecular units is not changed. A Notice of Allowance signifies that we will be entitled
to receive patent protection until 2034 in the U.S. for the allowed claims when the patent is issued.

On  September  13,  2017,  we  were  issued  European  patent  2,501,234  “Methods  and  Compositions  for  Treating  Symptoms
Associated  with  PTSD  Using  Cyclobenzaprine”.  This  patent  recites  the  use  of  CBP  for  the  treatment  of  PTSD,  which  covers  the  use  of
Tonmya  for  the  treatment  of  PTSD,  since  the  active  ingredient  in  Tonmya  is  CBP.  The  patent  is  expected  to  provide  Tonmya  with
European market exclusivity until 2030 and may be extended based on the timing of the European marketing authorization of Tonmya for
PTSD.

7 

 
 
 
 
 
 
 
 
 
On December 15, 2017 we were issued Japanese Patent No. 6259452, “Compositions and Methods for Transmucosal Absorption,”

by the Japanese Patent Office (JPO) relating to the pharmacokinetic profile of Tonmya, or TNX-102 SL.

On January 23, 2018, we were issued a Notice of Allowance from PTO for U.S. Patent Application 12/948,828, “Methods and
compositions  for  treating  symptoms  associated  with  PTSD  using  Cyclobenzaprine”.  This  patent  protects  the  use  of  Tonmya  for  the
treatment of PTSD as well as its active ingredient CBP for the treatment of PTSD. A Notice of Allowance signifies that we will be entitled
to receive patent protection until 2030 in the U.S. for the allowed claims when the patent is issued. This method of use patent for Tonmya
extends  upon  previously  granted  patents  related  to  the  composition  of  matter  (U.S.  Patent  No.  9,636,408)  and  the  active  ingredient  in
Tonmya (European Patent No. 2,501,234) as described above.

On March 1, 2018, we received a Notice of Allowance from the JPO for Japanese Patent Application No. 2016-503239 “Eutectic
Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride The allowed claims recite pharmaceutical compositions
comprising the eutectics and methods of manufacturing these eutectic formulations.

PTSD Program

We are developing Tonmya for the treatment of PTSD under an effective IND application. Tonmya for PTSD has been designated

as Breakthrough Therapy by the FDA.

Clinical Development Plan

Phase 2 AtEase Study

In the first quarter of 2015, we commenced a randomized, double-blind, placebo-controlled, 12-week Phase 2 study of Tonmya in
participants  with  military-related  PTSD,  which  we  refer  to  as  the AtEase  study.  The  primary  objective  of  this  study  was  to  evaluate  the
potential clinical benefit of using Tonmya to treat military-related PTSD at a dose of 2.8 mg or 5.6 mg (2 x 2.8 mg tablets). The primary
efficacy  endpoint  was  the  12-week  mean  change  from  baseline  in  the  severity  of  PTSD  symptoms  as  measured  by  the  Clinician-
Administered PTSD Scale for DSM-5, or CAPS-5, between those treated with Tonmya and those receiving placebo. The CAPS-5 scale is a
standardized structured clinician interview and is considered the gold standard in clinical research and regulatory approval for measuring
the symptom severity of PTSD.

In the AtEase study, participants experienced their index trauma during military service in 2001 or later and had a baseline CAPS-
5  score  of  29  or  higher,  and  were  randomized  in  a  2:1:2  ratio  to  bedtime  daily  Tonmya  2.8  mg,  Tonmya  5.6  mg,  or  placebo  sublingual
tablets for 12 weeks, respectively. The AtEase study was conducted at 24 U.S. centers and enrolled 231 participants in the modified intent-
to-treat population. We reported topline results from the AtEase study in May 2016.

AtEase  was  adequately  designed  to  evaluate  whether  a  2.8  mg  dose  would  be  efficacious,  which  would  have  provided  an
opportunity for this study to be used as one of the two pivotal efficacy studies required to support approval of Tonmya for the treatment of
PTSD. Although  the  2.8  mg  dose  trended  in  the  direction  of  a  therapeutic  effect,  it  did  not  reach  statistical  significance  on  the  primary
endpoint. The 5.6 mg dose had a therapeutic effect as assessed by the CAPS-5 scale, which was statistically significant by MMRM with MI
analysis (p-value = 0.031), even though this arm of the study, by design, included only approximately half the number of participants of the
2.8 mg and placebo arms. Tonmya demonstrated a dose-effect on multiple efficacy and safety measurements in the AtEase study.

8 

 
 
 
 
 
 
 
 
 
 
 
 
In the AtEase study, Tonmya was well tolerated and the participant retention rate was 73% on placebo, 79% on Tonmya 2.8 mg
and 84% on Tonmya 5.6 mg. Four distinct SAEs were reported in the study; three were in the placebo group, and one (proctitis/peri-rectal
abscess) in the Tonmya arm, which was determined to be unrelated to Tonmya. The most common not dose-related adverse events were
mild and transient local administration site conditions and of these oral hypoaesthesia, or numbness, was the most frequent and occurred in
39%  of  participants  treated  with  the  2.8  mg  dose  and  36%  of  the  participants  treated  with  the  5.6  mg  dose,  compared  to  2%  of  the
participants  receiving  placebo.  Oral  paresthesia,  or  tingling,  occurred  in  16%  of  participants  treated  with  the  2.8  mg  dose  and  4%  of
participants  treated  with  the  5.6  mg  dose,  compared  to  3%  of  the  participants  receiving  placebo.  Glossodynia,  or  a  burning  or  stinging
sensation in the mouth, occurred in 3% of participants treated with the 2.8 mg dose and 6% of participants treated with the 5.6 mg dose,
compared to 1% of participants receiving placebo. Systemic adverse events that were potentially dose-related and occurred in greater than
or equal to 5% of participants treated with the 5.6 mg dose or placebo included: somnolence in 16% versus 6% of the participants receiving
placebo;  dry  mouth  in  16%  versus  11%  of  the  participants  receiving  placebo;  headache  in  12%  versus  4%  of  the  participants  receiving
placebo; insomnia in 6% versus 9% of the participants receiving placebo; sedation in 12% versus 1% of the participants receiving placebo;
upper  respiratory  tract  infection  in  4%  versus  5%  of  the  participants  receiving  placebo;  abnormal  dreams  in  2%  versus  5%  of  the
participants receiving placebo; and weight increase in 2% versus 5% of the participants receiving placebo. For the participants treated with
the  2.8  mg  dose,  the  incidence  of  the  most  common  systemic  adverse  events  reported  above  were  less  frequent  than  participants  treated
with the 5.6 mg dose with the exception of insomnia, which was 8%.

Retrospective analysis of the AtEase study suggested that the subset of participants with CAPS-5 score of 33 or higher at baseline
(80% of AtEase population) was equivalent to the population of PTSD subjects studied in prior FDA registration studies of paroxetine and
sertraline  using  older  versions  of  the  CAPS.  The  effect  size  (Cohen’s d)  of  the  PTSD  symptom  improvement  by  CAPS-5  in  this  subset,
comparing Tonmya 5.6 mg with placebo, was larger at 0.53 than the effect size in the full set with CAPS-5 score of 29 or higher at baseline
at 0.36. To confirm this efficacy evidence, our ongoing Phase 3 program enrolls participants with baseline CAPS-5 score of 33 or higher.
The beneficial effects of Tonmya 5.6 mg were preserved in the subgroup with PTSD from combat traumas (85% of AtEase population).
Also, continuing remission (i.e. satisfying remission criterion of CAPS-5 score less than 11 at both week 8 and week 12) was observed in
21%  of  participants  receiving  a  5.6  mg  dose  of  Tonmya  as  compared  to  5%  of  participants  in  the  placebo  group  (p  =  0.02,  logistic
regression). The AtEase study supported the hypothesized mechanism of sleep quality improvement, since additional retrospective analyses
showed that in the CAPS-5 score of 33 or higher subset of participants, sleep improvement at week 4, measured by the PROMIS Sleep
Disturbance  instrument,  predicted  treatment  response  (by  improvement  in  total  CAPS-5  score  without  the  sleep  item)  at  week  12  in  the
Tonmya 5.6 mg group (p = 0.01, linear regression), whereas these measures were not related in placebo.

Open-label Extension Study for AtEase

Participants who completed the AtEase study were eligible to enroll into a 12-week open-label extension study with Tonmya 2.8
mg.  We  conducted  this  open-label  extension  study  to  obtain  additional  safety  information  from  participants  in  the AtEase  Study.  The
clinical phase of this open-label extension study is complete. Tonmya 2.8 mg was well tolerated for up to six months of treatment and no
new safety signals were revealed in this open-label extension study.

Ongoing Phase 3 Honor Study

We  have  commenced  the  HONOR  study,  a  randomized,  double-blind,  placebo-controlled  Phase  3  study  of  Tonmya  in
approximately 550 participants with military-related PTSD in the first quarter of 2017. This study is an adaptive design study based on the
results of the Phase 2 AtEase study. The study design is very similar to the Phase 2 AtEase study, except there will be one planned interim
analysis, or IA, and the involvement of the independent data monitoring committee, or IDMC, to review unblinded IA results. The IDMC
will make a recommendation to continue as planned, to continue but increase the number of recruited participants or to stop for success.  In
addition, only one active dose (5.6 mg administered as 2 x 2.8 mg tablets) is being investigated and the entrance criterion is CAPS-5 ≥ 33 in
this  Phase  3  study.  The  IA  will  be  conducted  when  approximately  50%  (approximately  250  –  300  participants)  of  the  initially  planned
participant enrollment is evaluable for efficacy. We received FDA acceptance of the Phase 3 HONOR study design in January of 2017. The
HONOR study is being conducted at approximately 40 U.S. sites. As in the case of the AtEase study, the primary efficacy endpoint of the
HONOR study is the 12-week mean change from baseline in the severity of PTSD symptoms as measured by the CAPS-5 scale between
those treated with Tonmya and those receiving placebo.

9 

 
 
 
  
 
 
 
 
Open-label Extension Study for HONOR

To obtain additional safety information from participants in the HONOR study, participants who completed the HONOR study are

eligible to enroll into a 12-week open-label extension study with Tonmya 5.6 mg. This open-label extension study is ongoing.

Prospective Phase 3 Study

A second, randomized, double-blind placebo-controlled Phase 3 study of Tonmya 5.6 mg (2 x 2.8 mg tablets) in approximately
550 PTSD participants may follow, if necessary. We expect this study to be conducted at approximately 40 U.S. sites. As in the case of the
HONOR and AtEase studies, the primary efficacy endpoint of this second Phase 3 study will be the 12-week mean change from baseline in
the severity of PTSD symptoms as measured by the CAPS-5 scale between those treated with Tonmya and those receiving placebo.

Long-Term Safety Exposure Study for Tonmya

In addition to the ongoing 12-week open-label extension study for HONOR, we plan  to  conduct  the  registration-required  open-
label  extension  studies  of  Tonmya  in  participants  who  complete  either  the  12-week  open-label  extension  study  of  HONOR  study  or  the
second PTSD Phase 3 study. The goal of the open-label extension studies is to obtain adequate 6- and 12-month safety exposure data from
Tonmya 5.6 mg to support its registration for the treatment of PTSD as it is a chronic psychiatric condition.

Regulatory Update

Subsequent to reporting the Phase 2 AtEase study topline result, we held an End-of-Phase 2/Pre-Phase 3 meeting with the FDA in
August 2016 to discuss the Phase 3 program required to support the registration of Tonmya for the treatment of PTSD and the remaining
data package for the NDA filing. As described below, the first Phase 3 stud, currently ongoing, is in participants with military-related PTSD
and the second Phase 3 study, if needed, will be performed in participants suffering from PTSD.

In December 2016, the FDA granted Breakthrough Therapy designation to Tonmya for the treatment of PTSD. The Breakthrough
Therapy  designation  request  was  based  on  the  preliminary  clinical  evidence  of  Tonmya  5.6  mg  on  military-related  PTSD  in  the AtEase
study.

Breakthrough  Therapy  designation  is  intended  to  expedite  the  development  and  review  of  drugs  for  serious  or  life-threatening
conditions. The benefits of Breakthrough Therapy designation include the eligibility for priority review of the NDA in about six months
instead  of  10  months  after  submission  and  rolling  submission  of  completed  portions  of  the  NDA,  in  addition  to  an  organizational
commitment involving FDA’s senior managers contributing significant guidance. The FDA is committing to provide us timely advice and
interactive communications related to the design and efficient execution of our Breakthrough Therapy development program.

In  March  2017,  we  held  the  Initial  Cross-Disciplinary  Breakthrough  Therapy  Type  B  meeting  with  the  FDA  to  discuss  the
opportunity to accelerate the development and submission of the Tonmya NDA for the treatment of PTSD. Based on our discussions with
the FDA and the FDA official meeting minutes, a single-study NDA approval could be possible based on statistically persuasive topline
data from the ongoing HONOR study. Additionally, due to the lack of evidence of potential abuse in clinical studies of Tonmya, the FDA
agreed that studies in assessing abuse and dependency potential of Tonmya are not required to support the Tonmya NDA filing.

In June 2017, the FDA conditionally accepted the proposed trade name Tonmya for TNX-102 SL for the treatment of PTSD.

On September 7, 2017, we had a Breakthrough Therapy Chemistry, Manufacturing and Controls (“CMC”) guidance meeting with
the FDA regarding the CMC data required to support the Tonmya NDA and commercial product.  We received the FDA formal minutes
from that meeting in October 2017 that reflect our readiness to manufacture Tonmya commercial product at production scale if an NDA
can be submitted based on the HONOR study. This is critical to the successful launch of a potentially improved treatment option for PTSD
patients, especially those with military-related PTSD. In principle, our proposed CMC data package to support Tonmya’s NDA approval
and commercial manufacturing plans was acceptable to the FDA.

10 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Other NDA Requirements

An Agreed Initial Pediatric Study Plan, or Agreed iPSP, is required for the initial NDA submission. We submitted a revised iPSP
in the first quarter of 2017, which incorporated the FDA comments received on our iPSP submitted in the third quarter of 2016. Additional
comments  from  the  FDA  were  received  in  second  quarter  of  2017  on  our  revised  iPSP.  We  plan  to  submit  an Agreed  iPSP  in  the  third
quarter of 2018. A Final Pediatric Study Plan requirement will be determined at the time of the NDA approval.

Based on our discussions with the FDA and the FDA official meeting minutes, we will not have to conduct special populations
(geriatric and renal/hepatic impaired), drug-drug interaction or cardiovascular safety studies to support the Tonmya NDA filing. Due to the
well-established safety profile of CBP at much higher doses than we proposed for PTSD and the long-term safety data (up to 15 months)
on  Tonmya  2.8  mg  in  a  prior  fibromyalgia  program,  the  FDA  has  not  requested  a  risk  management  plan  or  medication  guide  for  this
product.

Phase 1 Bioequivalence, Bridging PK, Food-Effect and Dose-Proportionality Studies

Completed Bioequivalence Study

We  completed  a  Phase  1  bioequivalence  study  that  compared  the  pharmacokinetic  profiles  of  a  single-dose  of  Tonmya  2.8  mg
tablets  manufactured  at  two  facilities:  (i)  the  facility  used  to  produce  Tonmya  2.8  mg  tablets  for  the  Phase  2 AtEase  study;  and  (ii)  the
facility  used  to  produce  Tonmya  2.8.mg  tablets  for  our  clinical  studies  required  to  support  the  PTSD  NDA  submission  and  the  to-be-
marketed  product.  This  bioequivalence  study  demonstrated  that  the  Tonmya  2.8  mg  tablets  manufactured  at  these  two  facilities  were
bioequivalent, supporting the use of the AtEase study to support the Phase 3 studies.

Multi-dose Bridging PK Study

We  intend  to  seek  FDA  marketing  approval  for  Tonmya  or  TNX-102  SL  pursuant  to  Section  505(b)(2)  of  the  FDCA  using
AMRIX® extended-release or ER capsules (30 mg) as our reference listed drug, or RLD. As agreed upon by the FDA, we have started to
study Tonmya 5.6 mg (2 x 2.8 mg tablets) in comparison to AMRIX 30 mg ER capsules in a randomized, open-label, parallel, multiple-dose
bridging  PK  study  to  provide  a  systemic  exposure  bridge.    If  the  Tonmya  initial  dose  and  at  steady  state  exposures  are  less  than  or
comparable  to  the  RLD  maximum  approved  dose  (30  mg)  and  the  metabolic  profile  is  similar  to AMRIX,  the  results  of  this  study  will
provide  the  necessary  systemic  exposure  bridge  of  Tonmya  to AMRIX.  The  approval  of  Tonmya  for  PTSD  NDA  can  thus  rely  on  the
safety findings (clinical and nonclinical) of the currently approved CBP drug products.

Food Effect and Dose-proportionality Studies

To support the Tonmya product registration, a randomized, open-label, 2-way crossover, food-effect, comparative bioavailability
study  of  Tonmya  following  a  single  dose  in  healthy  subjects  under  fasting  and  fed  conditions  and  a  randomized,  open-label,  2-way
crossover,  dose-proportionality,  comparative  bioavailability  study  of  a  single  dose  Tonmya  2.8  mg  vs  5.6  mg  in  healthy  subjects  under
fasting conditions will be completed for the Tonmya NDA submission.

Cyclobenzaprine Hydrochloride Nonclinical Development

The FDA has accepted our proposed nonclinical data package to support our PTSD NDA filing. In October 2016, we completed
the  six-month  repeated-dose  toxicology  study  of  the  active  ingredient,  CBP,  in  rats  and  a  nine-month  repeated-dose  toxicology  study  in
dogs required for the NDA filing and to support Phase 3 clinical studies outside the U.S., if necessary. These chronic toxicity studies were
requested  by  the  FDA  to  augment  the  nonclinical  information  in  the AMRIX  approved  prescribing  information,  or  labeling,  which  is
necessary  to  support  the  Tonmya  or  TNX-102  SL  labeling  for  long-term  use.  Due  to  the  lack  of  evidence  of  potential  abuse  in  clinical
studies  of  Tonmya,  the  FDA  agreed  that  nonclinical  study  to  assess  CBP  abuse  and  dependency  potential  is  not  required  to  support  the
Tonmya NDA filing.

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Manufacturing

TNX-102 SL drug product for Phase 2 was manufactured in a small-scale cGMP facility that is licensed to manufacture clinical
trial  materials,  but  not  equipped  for  large-scale  commercial  production.  For  the  clinical  trial  materials  for  Phase  3  clinical  and  NDA
required Phase 1 studies, and for the commercial product, we have engaged a commercial cGMP facility that is capable of manufacturing
the  registration  batches  to  support  the  NDA.  The  product’s  comparability  is  supported  by  the  bioequivalence  results  of  the  single-dose
pharmacokinetic  study.  FDA  has  accepted  our  proposed  CMC  data  package  to  support  Tonmya’s  NDA  approval  and  commercial
manufacturing plans, reflecting our readiness to manufacture Tonmya commercial product at production scale.

TNX 102 SL – Agitation in Alzheimer’s Disease

Regulatory Update

On November 6, 2017, we held a pre-IND meeting with the FDA to discuss our proposed development of TNX-102 SL for the
treatment of agitation in Alzheimer’s disease. We received the formal minutes from that meeting in December 2017 that reflect that Tonix
has the data needed to file an IND to support a Phase 2 study which can potentially be one of the pivotal efficacy studies. We plan to submit
the TNX-102 SL IND for agitation in Alzheimer’s disease in March 2018.

Additional Product Candidates

We also have a pipeline of other drug and biologic candidates, including two pre-IND candidates, TNX-601, a daytime treatment
for  PTSD  and  TNX-801,  a  biologic  vaccine  product  for  the  prevention  of  smallpox,  as  well  as  an  IND  candidate,  TNX-301,  a  potential
treatment for AUD.

TNX-601

TNX-601  is  a  novel  oral  formulation  of  tianeptine  oxalate  in  the  pre-IND  stage  of  development  for  the  treatment  for  PTSD.
Currently there is no tianeptine-containing product approved in the U.S., but tianeptine sodium (amorphous) has been marketed in Europe,
Asia,  and  Latin  America  for  the  treatment  of  depression  since  1987.  It  is  effective  in  various  depressive  states  and  also  improves
depression-associated  anxiety  and  somatic  complaints.  We  have  discovered  a  novel  oxalate  salt  and  polymorph,  which  we  believe  may
provide  improved  stability,  consistency,  and  manufacturability  relative  to  the  known  forms  of  tianeptine.  Like  CBP,  tianeptine  shares
structural  similarities  with  classic  tricyclic  antidepressants,  but  it  has  unique  pharmacological  and  neurochemical  properties.  Tianeptine
modulates  the  glutamatergic  system  indirectly  and  reverses  the  neuroplastic  changes  that  are  observed  during  periods  of  stress  and
corticosteroid use. It is a weak mu-opioid receptor (MOR) agonist, but does not have significant affinity for other known neurotransmitter
receptors. Due to its decades of use in Europe, Asia, and Latin America, tianeptine has an established safety profile. In addition to being
used to treat depression, several published studies support the potential of tianeptine as an effective and safe therapy for patients with PTSD.
Leveraging  our  development  expertise  in  PTSD,  TNX-601  is  being  developed  for  daytime  usage  as  a  first-line  monotherapy  for  PTSD.
Tianeptine’s reported pro-cognitive and anxiolytic effects as well as its ability to attenuate the neuropathological effects of excessive stress
responses suggest that it may be used to treat PTSD by a different mechanism of action than Tonmya.

We intend to develop TNX-601 under Section 505(b)(1) of the FDCA as a potential treatment for PTSD and cognitive dysfunction

associated with corticosteroid use. Pharmaceutical development work on TNX-601 has been initiated.

TNX-801

TNX-801 is a novel potential smallpox-preventing vaccine based on a live synthetic version of horsepox virus, or HPXV, grown in
cell culture. TNX-801 was synthesized by Professor David Evans and Dr. Ryan Noyce at the University of Alberta, Canada in collaboration
with us. An article describing the work was published (Noyce RS, Lederman S, Evans DH (2018) Construction of an infectious horsepox
virus vaccine from chemically synthesized DNA fragments. PLoS ONE 13(1): e0188453. https://doi.org/10.1371/journal.pone.0188453).
HPXV has protective vaccine activity in mice, using a model of lethal vaccinia infection. Discussions regarding vaccine manufacturing
activities have been initiated to support further nonclinical testing of TNX-801. We are developing TNX-801 as a potential smallpox-
preventing vaccine for widespread immunization and for the U.S. strategic national stockpile. Though it shares structural characteristics
with vaccinia-based vaccines, TNX-801 has unique virulence properties that we believe may suggest lower toxicity and potential safety
advantages over existing vaccinia-based vaccines, which have been associated with adverse side effects such as myopericarditis.

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We intend to meet with the FDA to discuss the most efficient and appropriate investigational plan, e.g., the application of the FDA
Animal Efficacy Rule, or Animal Rule, or conducting active comparator studies using ACAM2000, the current licensed live vaccinia virus
vaccine, to establish the safety and effectiveness evidence to support the licensure TNX-801. In the 1970s, vaccination against smallpox
was discontinued in the U.S.; however, smallpox remains a material threat to national security. We recently filed a patent on the novel virus
vaccine. In addition, 12 years of non-patent-based exclusivity is expected under the Patient Protection and Affordable Care Act, or PPACA.
Following  the  recent  passage  of  the  21st  Century  Cures Act,  we  believe  TNX-801  qualifies  as  a  medical  countermeasure,  and  therefore
should be eligible for a Priority Review Voucher upon receiving FDA licensure. However, the Priority Review Voucher program provision
of  the  21st  Century  Cures Act  is  set  to  expire  in  2023.  If  TNX-801  does  not  receive  FDA  licensure  by  2023,  we  may  not  be  able  to
capitalize  on  the  incentives  contained  in  the  21st  Century  Cures  Act  unless  the  provision  allowing  for  the  Priority  Review  Voucher
Program is extended until such time as TNX-801 is licensed. We are currently working to develop a vaccine that meets cGMP quality to
support an IND study.

TNX-301

TNX-301 is a fixed-dose Combination Drug Product, or CDP, containing two FDA-approved drugs, disulfiram and selegiline. We
intend  to  develop  TNX-301  CDP  under  Section  505(b)(2)  of  the  FDCA  as  a  potential  treatment  for AUD,  and  we  have  commenced
development work on TNX-301 formulations. A pre-IND meeting was held in February 2016 to discuss the clinical development program
of TNX-301 for AUD. At that meeting, the FDA advised us of the nonclinical studies required for this CDP IND application to support the
initiation of the first-in-man study with TNX-301. IND planning activities are underway.

TNX-701

We  own  rights  to  intellectual  property  on  a  biodefense  technology  relating  to  the  development  of  protective  agents  against
radiation exposure, which we refer to as TNX-701. We have begun nonclinical research and development on TNX-701. We plan to develop
TNX-701  under  the Animal  Rule,  which  is  applicable  when  human  efficacy  studies  are  not  ethical  or  feasible.  We  expect  significant
reduction in development costs and risks compared to the development of other NCEs or new biologic candidates.

Competition

Our  industry  is  highly  competitive  and  subject  to  rapid  and  significant  technological  change.  Our  potential  competitors  include
large  pharmaceutical  and  biotechnology  companies,  specialty  pharmaceutical  and  generic  drug  companies,  academic  institutions,
government agencies and research institutions. We believe that key competitive factors that will affect the development and commercial
success  of  our  product  candidates  are  efficacy,  safety,  tolerability,  reliability,  price  and  reimbursement  level.  Many  of  our  potential
competitors, including many of the organizations named below, have substantially greater financial, technical and human resources than we
do  and  significantly  greater  experience  in  the  discovery  and  development  of  product  candidates,  obtaining  FDA  and  other  regulatory
approvals of products and the commercialization of those products. Accordingly, our competitors may be more successful than we may be
in obtaining FDA approval for drugs and achieving widespread market acceptance. Our competitors’ drugs may be more effective, or more
effectively marketed and sold, than any drug we may commercialize and may render our product candidates obsolete or non-competitive
before  we  can  recover  the  expenses  of  developing  and  commercializing  any  of  our  product  candidates.  We  anticipate  that  we  will  face
intense and increasing competition as new drugs enter the market and advanced technologies become available. Further, the development of
new treatment methods for the conditions we are targeting could render our drugs non-competitive or obsolete.

The market for therapies to treat PTSD and other CNS conditions is well developed and populated with established drugs marketed
by  large  and  small  pharmaceutical,  biotechnology  and  generic  drug  companies.  GlaxoSmithKline  (Paxil®)  and  Pfizer  (Zoloft®)  market
FDA-approved drugs for PTSD. Paxil and Zoloft lost their U.S. patent exclusivities in 2003 and 2006, respectively.

13 

 
 
 
 
 
 
 
 
 
 
Certain other companies and institutions are known to be developing prescription medications for PTSD, including Bionomics

(BNC-201), Otsuka/Lundbeck (Rexulti® [brexpiprazole]), Uniformed Services University of the Health Sciences (riluzole), the
Multidisciplinary Association of Psychedelic Studies (methylenedioxymethamphetamine [MDMA]). BNC-201 is in Phase 2 for PTSD and
is an allosteric modulator of the alpha 7 nicotinic acetylcholine receptor. Rexulti is in Phase 2 for PTSD and is an atypical antipsychotic.
Riluzole is in a Phase 2 trial for active duty military members and veterans with PTSD and is a blocker of certain sodium channels and a
modulator of the glutamatergic system. MDMA is Phase 3 ready for PTSD and is a DEA schedule 1 hallucinogen that is being studied for
drug-assisted psychotherapy. MDMA was awarded Breakthrough Therapy designation by the FDA in August 2017. Brainsway Ltd., a
medical device company, is currently recruiting patients for a pivotal Phase 3 trial using a deep transcranial magnetic stimulation device for
treatment of PTSD. A number of other companies and institutions have or may be developing prescription medications for PTSD,
including: Aptinyx is developing NYX-783 which is in Phase I and targets the NMDA receptor, Mt. Sinai Hospital and Medical School in
New York City is developing ketamine which is in Phase 2 and targets the NMDA receptor, Azevan Pharmaceuticals is developing
SRX246 which is in Phase 2 and targets the vasopressin V1A receptor, University of California, San Diego (UCSD) is developing losartan
which is in Phase 2 and is an angiotensin receptor blocker (ARB), and Massachusetts General Hospital (MGH) and University of
California, San Francisco (UCSF) are developing oxytocin which is in Phase 2 and targets the oxytocin receptor.

Several companies have clinical candidates for which PTSD is being considered as a secondary indication. Johnson and Johnson is
developing CERC-501 which is in Phase 2 for depression, targeting the kappa opioid receptor, NeuroRx is developing NRX-101 which is in
Phase 2 for bipolar depression and is a combination of ketamine, lurasidone, and d-cycloserine, Roche is developing RG7314 which is in
Phase 2 for Autism, Rodin Therapeutics has a preclinical candidate for Alzheimer’s disease that targets histone deacetylase 2 (HDAC2
gene product), SpringWorks Therapeutics is developing PF-04457845 which is in Phase 2 for osteoarthritis and targets fatty acid amide
hydrolase (FAAH).

In addition, approved medications that are used off-label for the treatment of PTSD include: anti-depressants, such as nefazodone

and trazodone; the antihistamine cyproheptadine; and certain atypical antipsychotics, such as olanzapine and risperidone.

Additionally,  a  number  of  companies  are  developing  prescription  medicines  for  agitation  in  Alzheimer’s,  including
Otsuka/Lundbeck  (Rexulti®  or  brexpiprazole),  Avanir/Otsuka  (deudextromethorphan),  Axsome  (dextromethorphan/buproprion)  and
InterCellular (lumateperone). Rexulti® has completed two pivotal studies in agitation in Alzheimer’s Disease. Deudextromethorphan is in
Phase 3 for the treatment of agitation in patients with dementia of the Alzheimer’s type. Dextromethorphan/buproprion is in Phase 3 for the
treatment  of  resistant  depression  and  agitation  in  patients  with Alzheimer’s  disease.  Lumateperone  is  in  Phase  3  for  treating  behavioral
disturbances associated with dementia.

Although a number of companies are marketing or developing prescription medicines for sleep disorders, including Merck & Co,
Purdue Pharma, Eisai, GlaxoSmithKline, Johnson & Johnson and Sage Therapeutics, none of these sleep disorders drugs are approved for
PTSD or AAD. Merck is marketing Belsomra® (suvorexant), which is a dual orexin receptor anatomist indicated for insomnia. Purdue and
Eisai are developing lemborexant and GlaxoSmithKline is developing SB-649868 which are also dual orexin receptor antagonists. Johnson
& Johnson and Minerva Neurosciences are developing seltorexant which is a selective orexin-2 antagonist. Sage Therapeutics is developing
SAGE-217 which is a neurosteroid derivative that acts as a positive allosteric modulator of synaptic and extrasynaptic GABA receptors and
was recently shown to increase sleep efficiency in a 5-hour phase advance model of insomnia.

Additionally, a number of companies are working on potential vaccines/treatments for smallpox, including Bavarian Nordic, SIGA
Technologies  and  Chimerix.  Bavarian  Nordic  is  developing  and  has  submitted  an  NDA  for  Imvamune®  (or  Modified  Virus Ankara  or
MVA),  which  is  a  non-replicating  vaccinia  virus  vaccine,  which  has  been  approved  in  other  countries.  SIGA  is  developing  and  has
submitted an NDA for Arestvy ®/TPOXX® (tecovirimat), which is an antiviral. Chimerix is developing brincidofovir (CMX001), which is
an antiviral.

14 

 
 
 
 
 
 
 
 
Intellectual Property

We believe that we have an extensive patent portfolio and substantial know-how relating to Tonmya or TNX-102 SL and our other
product candidates. Our patent portfolio, described more fully below, includes claims directed to Tonmya or TNX-102 SL compositions
and methods of use. As of February 1, 2018, the patents we are either the owner of record of or own the contractual right to include eight
issued U.S. patents and 87 issued non-U.S. patents. We are actively pursuing an additional 16 U.S. patent applications, of which three are
provisional and 13 are non-provisional, three international patent applications, and 72 non-U.S./non-international patent applications.

We strive to protect the proprietary technology that we believe is important to our business, including our proprietary technology
platform, our product candidates, and our processes. We seek patent protection in the United States and internationally for our products,
their  methods  of  use  and  processes  of  manufacture,  and  any  other  technology  to  which  we  have  rights,  where  available  and  when
appropriate. We also rely on trade secrets that may be important to the development of our business.

Our  success  will  depend  on  1)  the  ability  to  obtain  and  maintain  patent  and  other  proprietary  rights  in  commercially  important
technology,  inventions  and  know-how  related  to  our  business,  2)  the  validity  and  enforceability  of  our  patents,  3)  the  continued
confidentiality of our trade secrets, and 4) our ability to operate without infringing the valid and enforceable patents and proprietary rights
of third parties. We also rely on continuing technological innovation and in-licensing opportunities to develop and maintain our proprietary
position.

We  cannot  be  certain  that  patents  will  be  granted  with  respect  to  any  of  our  pending  patent  applications  or  with  respect  to  any
patent applications we may own or license in the future, nor can we be certain that any of our existing patents or any patents we may own
or  license  in  the  future  will  be  useful  in  protecting  our  technology.  For  this  and  more  comprehensive  risks  related  to  our  intellectual
property, please see “Risk Factors — Risks Relating to Our Intellectual Property.”

The  term  of  individual  patents  depends  upon  the  legal  term  of  the  patents  in  the  countries  in  which  they  are  obtained.  In  most
countries in which we file, the patent term is 20 years from the date of filing the first non-provisional priority application. In the United
States, a patent’s term may be lengthened by patent term adjustment, which compensates a patentee for administrative delays by the PTO in
granting a patent or may be shortened if a patent is terminally disclaimed over another patent.  

The term of a U.S. patent that covers an FDA-approved drug or methods of making or using that drug may also be eligible for
patent term extension, which permits patent term restoration as compensation for the patent term lost during the FDA regulatory review
process.  The  Drug  Price  Competition  and  Patent  Term  Restoration Act,  also  known  as  the  Hatch-Waxman Act,  is  a  federal  law  that
encourages new drug research by restoring patent term lost to regulatory delays by permitting a patent term extension of up to five years
beyond the statutory 20-year term of the patent for the approved product or its methods of manufacture or use if the active ingredient has
not been previously approved in the U.S. The length of the patent term extension is related to the length of time the drug is under regulatory
review. A patent term extension cannot extend the remaining term of a patent beyond a total of 14 years from the date of product approval
and only one patent applicable to an approved drug may be extended. Similar provisions are available in Europe and some other foreign
jurisdictions to extend the term of a patent that covers an approved drug. When possible, depending upon the length of clinical trials and
other factors involved in the filing of an NDA, we expect to apply for patent term extensions for patents covering our product candidates
and their methods of use.

The patent portfolios for our proprietary technology platform and our five most advanced product candidates as of March 1, 2018

are summarized below.

15 

 
 
 
 
 
 
 
 
 
 
TNX-102 SL – Central Nervous System Conditions

Our  patent  portfolio  for  TNX-102  SL  include  patent  applications  directed  to  compositions  of  matter  of  CBP,  formulations
containing CBP, and methods for treating CNS conditions, such as Tonmya for PTSD, and TNX-102 SL for agitation in neurodegenerative
conditions, e.g. agitation in Alzheimer’s disease, utilizing these compositions and formulations.

  Certain  eutectic  compositions  were  discovered  by  development  partners  and  are  termed  the  “Eutectic  Technology.”  The  patent
portfolio for Tonmya and TNX-102 SL relating to the Eutectic Technology includes patent applications directed to eutectic compositions
containing CBP, eutectic CBP formulations, methods for treating PTSD and other CNS conditions utilizing eutectic CBP compositions and
formulations,  and  methods  of  manufacturing  eutectic  CBP  compositions.  The  Eutectic  Technology  patent  portfolio  includes  U.S.  patent
applications, such as U.S. Patent Application No. 14/214,433. If U.S. and non-U.S. patents claiming priority from those applications issue,
those patents would expire in 2034 or 2035, excluding any patent term adjustments or extensions.

On  March  10,  2017,  we  received  a  Notice  of  Allowance  from  the  USPTO  for  the  U.S.  Patent  Application  No.  14/214,433
“Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and Amitriptyline  Hydrochloride,”  which  includes  compositions  of  CBP  and
methods  of  manufacturing  the  eutectic.  The  U.S.  eutectic  patent  was  issued  on  May  2,  2017  as  U.S.  Patent  No.  9,636,408.  The  patent
claims  recite  pharmaceutical  compositions  comprising  the  eutectic.  The  patent  claims  also  recite  methods  of  manufacturing  the  eutectic.
Tablets  containing  CBP  and  mannitol  eutectic  have  good  pharmaceutical  stability  and  manufacturability. A  solid  eutectic  is  a  form  of
matter in which two solid crystals co-penetrate each other, such that the inter-molecular space between the units of one crystal lattice are
occupied by the other crystal lattice. The distance between the molecular units is not changed.

The  unique  pharmacokinetic  profile  of  Tonmya  and  TNX-102  SL,  or  the  PK  Technology,  was  discovered  by  Tonix  and  its
development  partners.  The  patent  portfolio  for  Tonmya  and  TNX-102  SL  relating  to  the  PK  Technology  includes  patent  applications
directed  to  compositions  of  matter  of  CBP,  formulations  containing  CBP,  methods  for  treating  PTSD,  agitation  in  neurodegenerative
conditions,  and  other  CNS  conditions  utilizing  these  compositions  and  formulations.  The  PK  Technology  patent  portfolio  includes  U.S.
Patent Application No. 13/918,692. If U.S. and non-U.S. patents claiming priority from those applications issue, those patents would expire
in 2033, excluding any patent term adjustments or extensions.

On  September  13,  2017,  we  were  issued  European  patent  2,501,234  “Methods  and  Compositions  for  Treating  Symptoms
Associated  with  PTSD  Using  Cyclobenzaprine”.  This  patent  recites  the  use  of  CBP  for  the  treatment  of  PTSD,  which  covers  the  use  of
Tonmya  for  the  treatment  of  PTSD,  since  the  active  ingredient  in  Tonmya  is  CBP.  The  patent  is  expected  to  provide  Tonmya  with
European market exclusivity until 2030 and may be extended based on the timing of the European marketing authorization of Tonmya for
PTSD.

On December 15, 2017 we were issued Japanese Patent No. 6259452, “Compositions and Methods for Transmucosal Absorption,”

by the JPO relating to the pharmacokinetic profile of Tonmya or TNX-102 SL.

On  January  17,  2018,  we  received  a  Notice  of Allowance  from  the  USPTO  for  the  U.S.  Patent Application  No.  12/948,828
“Methods and Compositions for Treating Symptoms Associated with PTSD Using Cyclobenzaprine”. The allowed claims recite a method
of  using  Tonmya’s  active  ingredient  cyclobenzaprine  to  treat  PTSD.  The  patent,  when  it  issues  is  expected  to  provide  Tonmya  with  US
market exclusivity until 2030.

On March 1, 2018, we received a Notice of Allowance from the JPO for Japanese Patent Application No. 2016-503239 “Eutectic
Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride The allowed claims recite pharmaceutical compositions
comprising the eutectics and methods of manufacturing these eutectic formulations.

TNX-601 — Posttraumatic Stress Disorder

Our patent portfolio for tianeptine oxalate includes U.S. Patent Application No. 15/856,818 and International Patent application

PCT/IB2017/001709. It includes claims directed to composition, including pharmaceutical compositions, and methods of use.

16 

 
 
 
 
 
 
 
 
 
 
 
 
 
TNX-801 — Live HPXV Vaccine for Prevention of Smallpox

We  own  the  rights  to  develop  a  potential  biodefense  technology,  TNX-801,  a  live  HPXV  that  is  being  developed  as  a  new
smallpox preventing vaccine, we have patent applications directed to synthetic chimeric poxviruses and methods of using these poxviruses
to  protect  individuals  against  smallpox.  These  applications  include  U.S.  non-provisional  Patent  Application  No.  15/802,189  and
International Patent Application No. PCT/US2017/059782. We also own the rights to develop other vaccine candidates against smallpox.
With  respect  to  these  vaccine  candidates,  we  own  U.S.  Patent Application  No.  14/207,727  and  related  intellectual  property  rights.  The
smallpox vaccine technologies relate to proprietary forms of live HPXV and vaccinia vaccines which may be safer than ACAM2000, the
only currently available replication competent, live vaccinia vaccine to protect against smallpox disease. We believe that this technology,
after further development, may be of interest to biodefense agencies in the U.S. and other countries. 

TNX-301 — Alcohol Use Disorders

Our patent portfolio for disulfiram and selegiline combinations includes patents and patent applications. It includes claims directed
to  disulfiram  and  selegiline,  pharmaceutical  compositions  containing  disulfiram  and  selegiline,  disulfiram  and  selegiline  formulations,
methods of treating AUD, and methods of modulating alcohol abuse and dependence. It includes issued U.S. Patent Nos. 8,093,300 and
8,481,599. The patent expiring last is expected to expire in 2024, excluding any patent term extensions.

TNX-701 — Radioprotection Biodefense Technology

We own the rights to develop a potential biodefense technology, which is a potential radioprotective therapy. For protection of our

intellectual property, we have not disclosed the identity of the new development candidate.

Trade Secrets

In  addition  to  patents,  we  rely  on  trade  secrets  and  know-how  to  develop  and  maintain  our  competitive  position.  For  example,
significant aspects of our proprietary technology platform are based on unpatented trade secrets and know-how. Trade secrets and know-
how  can  be  difficult  to  protect.  We  seek  to  protect  our  proprietary  technology  and  processes,  in  part,  by  confidentiality  agreements  and
invention  assignment  agreements  with  our  employees,  consultants,  scientific  advisors,  contractors,  and  commercial  partners.  These
agreements  are  designed  to  protect  our  proprietary  information  and,  in  the  case  of  the  invention  assignment  agreements,  to  grant  us
ownership  of  technologies  that  are  developed  through  a  relationship  with  a  third  party.  We  also  seek  to  preserve  the  integrity  and
confidentiality of our data and trade secrets by maintaining physical security of our premises and physical and electronic security of our
information  technology  systems.  While  we  have  confidence  in  these  individuals,  organizations  and  systems,  agreements  or  security
measures may be breached, and we may not have adequate remedies for any breach. In addition, our trade secrets may otherwise become
known or be independently discovered by competitors. To the extent that our contractors use intellectual property owned by others in their
work for us, disputes may arise as to rights in related or resulting inventions and know-how.

Issued Patents

Our current patents owned include:

Sublingual CBP/Amitriptyline   

Patent No.
6259452
631144
I590820

Title

Country / Region

  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption

  Japan
  New Zealand
  Taiwan

Expiration 
Date
  June 14, 2033
  June 14, 2033
  June 14, 2033

17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CBP - Depression  

Patent No.
2012225548

614725

714294

Title

Methods and Compositions for Treating Depression Using
Cyclobenzaprine
Methods and Compositions for Treating Depression Using
Cyclobenzaprine
Methods and Compositions for Treating Depression Using
Cyclobenzaprine

Tianeptine - Neurocognitive Dysfunction

Patent No.
9,314,469
2299822
(602009047361.1
in Germany)

 Method for Treating Neurocognitive Dysfunction
Method for Treating Neurocognitive Dysfunction

Title

Selegiline / Disulfiram - AUD

Country / Region

Australia

Expiration 
Date

March 6, 2032

New Zealand

March 6, 2032

New Zealand

March 6, 2032

Expiration 
Date
  September 24, 2030
April 30,2029

Country / Region

  U.S.A.
Europe – Austria, Belgium,
Switzerland, Germany,
Spain, France, United
Kingdom, Ireland,
Luxembourg, Monaco,
Portugal

Title

Country / Region

Patent No.
8,093,300

8,481,599

2002354017

2463987

1441708

Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism
Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism
Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism
Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism
Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism

532583

Compositions and Methods for Increasing Compliance with Therapies
Using Aldehyde Dehydrogenase Inhibitors and Treating Alcoholism

18 

U.S.A.

U.S.A.

Australia

Canada

Austria, Belgium, Denmark,
France, Germany,
Luxembourg, Monaco,
Portugal, Switzerland, U.K.  
New Zealand

Expiration 
Date
May 23, 2024

Nov. 4, 2022

Nov. 4, 2022

Nov. 4, 2022

Nov. 4, 2022

Nov. 4, 2022

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Title

Country / Region

Low Dose CBP  

Patent No.
6,395,788

6,541,523

1202722;
ATE299369T1
in Austria;
60021266.1 in
Germany; ES
2245944 T3 in
Spain
1047691

516749

Methods for Treating Sleep Disturbances Using Very Low Doses of
Cyclobenzaprine
Methods for Treating or Preventing Fibromyalgia Using Very Low
Doses of Cyclobenzaprine
Uses Compositions for Treating or Preventing Sleep Disturbances Using
Very Low Doses of Cyclobenzaprine

Uses Compositions for Treating or Preventing Sleep Disturbances Using
Very Low Doses of Cyclobenzaprine
Uses Compositions for Treating or Preventing Sleep Disturbances Using
Very Low Doses of Cyclobenzaprine

U.S.A.

U.S.A.

European Patent Office –
Austria, Belgium,
Switzerland, Germany,
Spain, France, United
Kingdom, Hong Kong,
Ireland, Luxembourg,
Monaco, Portugal
Hong Kong

Expiration 
Date

August 11, 2020

August 11, 2020

August 11, 2020

August 11, 2020

New Zealand

August 11, 2020

Expiration 
Date

  August 11, 2020

Expiration 
Date
November 16, 2030

Low Dose CBP - GAD  

Patent No.
6,358,944

CBP - PTSD

Patent No.
2501234

  Methods and Compositions for Treating Generalized Anxiety Disorder

  U.S.A.

Title

Country / Region

Methods and Compositions for Treating Symptoms Associated with
Post-Traumatic Stress Disorder Using Cyclobenzaprine

Title

Country / Region

European Patent Office –
Albania, Austria, Belgium,
Bulgaria, Switzerland,
Cyprus, Czechia, Germany,
Denmark, Estonia, Spain,
Finland, France, United
Kingdom, Greece, Croatia,
Hungary, Ireland, Iceland,
Italy, Lithuania,
Luxembourg, Latvia,
Monaco, Macedonia, Malta,
Netherlands, Norway,
Poland, Portugal, Romania,
Serbia, Sweden, Slovenia,
Slovakia, San Marino,
Turkey

19 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
   
   
 
 
 
 
 
 
 
 
 
 
 
 
CBP Fatigue

Patent No.
9,474,728

Eutectic CBP 

Patent No.
631152

Methods and Compositions for Treating Fatigue Associated with
Disordered Sleep Using Very Low Dose Cyclobenzaprine

Title

Country / Region

U.S.A.

Expiration 
Date
September 5, 2034

  Eutectic Formulations of Cyclobenzaprine Hydrochloride

  New Zealand

  March 14, 2034

Title

Country / Region

Expiration 
Date

9,636,408

  Eutectic Formulations of Cyclobenzaprine Hydrochloride

  U.S.A.

  March 14, 2034

Selegiline / Disulfiram – Cocaine Addiction

Patent No.
631152

Treatment for Cocaine Addiction

Title

Pending Patent Applications

Our current pending patent applications are as follows:

CBP/Amitriptyline Eutectic Formulations

Country / Region
Austria, Belgium, Portugal,
Denmark, Switzerland

Expiration 
Date

August 31, 2031

Application No.
15/459,093

Title
Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
(Allowed)
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride

14/776,624
15/511,287
2014233277
2015317336
BR112015022095-
9
112017005231-8
2,904,812
2,961,822
201480024011.1
201580050140.2
14762323.5
15841528.1
16106690.2
18101200.4
P-00 2015 06570
P00201702438
241353
251218
3392/KOLNP/2015   Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
201717013182
2016-503239

  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride

  Eutectic Formulations of Cyclobenzaprine Hydrochloride
Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride
(allowed)
  Eutectic Formulations of Cyclobenzaprine Hydrochloride

Country / Region

U.S.A.

  U.S.A.
  U.S.A.
  Australia
  Australia
Brazil

  Brazil
  Canada
  Canada
  China
  China
  European Patent Office
  European Patent Office
  Hong Kong
  Hong Kong
  Indonesia
  Indonesia
  Israel
  Israel
  India
  India
  Japan

  Japan

2017-535609
MX/a/2015/012622   Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   Mexico
MX/a/2017/003644   Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Mexico
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   Malaysia
PI 2015703142
  Malaysia
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
PI 2017700889
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   New Zealand
631152
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   New Zealand
730061
  New Zealand
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
730379
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  Saudi Arabia
517381123
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   Saudi Arabia
515361124
11201701995P
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
10201707528W   Eutectic Formulations of Cyclobenzaprine Hydrochloride
2015/07443
2017/01637
103109816
2014-000391

  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   South Africa
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
  South Africa
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   Taiwan
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride   Venezuela

  Singapore
  Singapore

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
   
   
   
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
20 

 
Title

Country / Region

Sublingual CBP/Amitriptyline

Application No.
13/918,692
P20130102101
2013274003
BR112014031394-
6
2,876,902
201380039522.6
13804115.7
2013/24661

  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
Compositions and Methods for Transmucosal Absorption

  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
Compositions and Methods for Transmucosal Absorption

  Compositions and Methods for Transmucosal Absorption
1515110186.6
  Compositions and Methods for Transmucosal Absorption
P-00 2015 00202
236268
  Compositions and Methods for Transmucosal Absorption
139/KOLNP/2015   Compositions and Methods for Transmucosal Absorption
2017-192713
  Compositions and Methods for Transmucosal Absorption
MX/a/2014/015436   Compositions and Methods for Transmucosal Absorption
  Compositions and Methods for Transmucosal Absorption
PI 2014703784
  Compositions and Methods for Transmucosal Absorption
726488
  Compositions and Methods for Transmucosal Absorption
10201605407T
  Compositions and Methods for Transmucosal Absorption
106117185
  Compositions and Methods for Transmucosal Absorption
2013-000737
  Compositions and Methods for Transmucosal Absorption
2015/00288

Analogs of CBP

Application No.
62/532,353

CBP - PTSD

Application No.
12/948,828

13103530.6

  Analogs of Cyclobenzaprine

Title

Title

  U.S.A.
  Argentina
  Australia
Brazil

  Canada
  China
  European Patent Office
Gulf Cooperation
Council
  Hong Kong
  Indonesia
  Israel
  India
  Japan
  Mexico
  Malaysia
  New Zealand
  Singapore
  Taiwan
  Venezuela
  South Africa

Country / Region

  U.S.A.

Country / Region

Methods and Compositions for Treating Symptoms Associated with Post-Traumatic Stress
Disorder Using Cyclobenzaprine (Allowed)
Methods and Compositions for Treating Symptoms Associated with Post-Traumatic Stress
Disorder Using Cyclobenzaprine

U.S.A.

Hong Kong

CBP - Sleep Disorder

Application No.
15/266,035

Esreboxetine Salts

Methods and Compositions for Treating Fatigue Associated with Disordered Sleep Using
Very Low Dose Cyclobenzaprine

U.S.A.

Title

Country / Region

Application No.
 Salts and Polymorphs of Esreboxetine  
15/833,973  
PCT/US2017/064944   Salts and Polymorphs of Esreboxetine  

Title

Esreboxetine - Fibromyalgia

Country / Region

  U.S.A
  PCT

Application No.
62/430,864

Tianeptine - PTSD

  Salts and Polymorphs of Esreboxetine for the treatment of Fibromyalgia

  U.S.A.

Title

Country / Region

Application No.
15/856,818
 Tianeptine Oxalate Salts and Polymorphs
PCT/IB2017/001709  Tianeptine Oxalate Salts and Polymorphs

Title

Novel Smallpox Vaccines  

Application No.
14/207,727

  Novel Smallpox Vaccines

Title

21 

Country / Region

  U.S.A.
  PCT

Country / Region

  U.S.A.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Synthetic Chimeric Poxviruses

Application No.
15/802,189
P 20170103043
2017/34209

 Synthetic Chimeric Poxviruses
 Synthetic Chimeric Poxviruses
Synthetic Chimeric Poxviruses

 Synthetic Chimeric Poxviruses
106137976
2017-000418
 Synthetic Chimeric Poxviruses
PCT/US2017/059782 Synthetic Chimeric Poxviruses

Title

Title

CBP - Depression

Application No.
13/412,571
2016222412
2,829,200
12755254.5
2013-557811
2016-7041

730065

  Methods and Compositions for Treating Depression Using Cyclobenzaprine
  Methods and Compositions for Treating Depression Using Cyclobenzaprine
  Methods and Compositions for Treating Depression Using Cyclobenzaprine
  Methods and Compositions for Treating Depression Using Cyclobenzaprine
  Methods and Compositions for Treating Depression Using Cyclobenzaprine
  Methods and Compositions for Treating Depression Using Cyclobenzaprine
   (Issued)
  Methods and Compositions for Treating Depression Using Cyclobenzaprine

Selegiline / Disulfiram - Cocaine Addiction

Application No.
13/820,338
2809966
2011314358
2013-527062
10-2013-7008187
13114135.2

  Treatment for Cocaine Addiction
  Treatment for Cocaine Addiction
  Treatment for Cocaine Addiction
  Treatment for Cocaine Addiction
  Treatment for Cocaine Addiction
  Treatment for Cocaine Addiction

Tianeptine Neurocognitive Dysfunction

Title

Application No.
15/064,196

Title
  Method for Treating Neurocognitive Dysfunction

2723688
17176372.5

  Method for Treating Neurodegenerative Dysfunction (Allowed)
  Method for Treating Neurodegenerative Dysfunction

CBP - Agitation in Neurodegenerative Condition

Country / Region

  U.S.A.
  Argentina
Gulf Cooperation
Council
  Taiwan
  Venezuela
  PCT

Country / Region

  U.S.A.
  Australia
  Canada
  European Patent Office
  Japan
  Japan

  New Zealand

Country / Region

  U.S.A.
  Canada
  Australia
  Japan
  Republic of Korea
  Hong Kong

Country / Region

  U.S.A.

  Canada
  European Patent Office

Application No.
62/597,284

Title
Cyclobenzaprine Treatment for Agitation, Psychosis and Cognitive Decline in Dementia and
Neurodegenerative Conditions

Country / Region

U.S.A.

22 

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
Trademarks and Service Marks

We seek trademark and service mark protection in the United States and outside of the United States where available and when
appropriate.  We  are  the  owner  of  the  following  U.S.  federally  registered  marks:  TONIX  PHARMACEUTICALS  (Reg.  No.  4656463,
issued December 16, 2014) and TONMYA (Reg. No. 4868328, issued December 8, 2015).

We are the owner of the following marks for which applications for U.S. federal registration are currently pending: FYMRALIN
(Serial  No.  86/516046,  filed  January  27,  2015),  MODALTIN  (Serial  No.  86/631228,  filed  May  15,  2015),  RAPONTIS  (Serial  No.
86/631236, filed May 15, 2015), IMADAZIO (Serial No. 86/631242, filed May 15, 2015), PROTECTIC (Serial No. 86/636119, filed May
20, 2015), TONIX PHARMACEUTICALS (Serial No. 86/400401, filed September 19, 2014) and ANGSTRO-TECHNOLOGY (Serial No.
86/713402, filed August 3, 2015). 

Research and Development

We have approximately 9 employees dedicated to research and development. Our research and development operations are located
in New York, NY, San Diego, CA, Dublin, Ireland and Montreal, Canada. We have used, and expect to continue to use, third parties to
conduct our nonclinical and clinical studies. 

Manufacturing

We  have  contracted  with  third-party  cGMP-compliant  contract  manufacturer  organization,  or  CMOs,  for  the  manufacture  of
Tonmya and TNX-102 SL drug substances and drug products for investigational purposes, including nonclinical and clinical testing. For
Tonmya  and  TNX-102  SL,  we  have  engaged  a  cGMP  facility  for  manufacturing  of  to-be-marketed  product  for  Phase  3  clinical  and
commercial. Our manufacturing operations are managed and controlled in Dublin, Ireland.

All  of  our  small  molecules  drug  candidates  are  synthesized  using  industry  standard  processes,  and  our  drug  products  are

formulated using commercially available pharmaceutical grade excipients.

Our smallpox-preventing vaccine candidate is a biologic and uses live form of HPXV. Both the drug substance (HPVX and the
cell  bank)  and  the  drug  product  (vaccine)  will  be  manufactured  by  contract  cGMP-compliant  facilities  capable  of  manufacturing  for
nonclinical/clinical testing and licensed product.

Government Regulations

The  FDA  and  other  federal,  state,  local  and  foreign  regulatory  agencies  impose  substantial  requirements  upon  the  clinical
development, approval, labeling, manufacture, marketing and distribution of drug products. These agencies regulate, among other things,
research and development activities and the testing, approval, manufacture, quality control, safety, effectiveness, labeling, storage, record
keeping, advertising and promotion of our product candidates. The regulatory approval process is generally lengthy and expensive, with no
guarantee  of  a  positive  result.  Moreover,  failure  to  comply  with  applicable  FDA  or  other  requirements  may  result  in  civil  or  criminal
penalties, recall or seizure of products, injunctive relief including partial or total suspension of production, or withdrawal of a product from
the market.

23 

 
 
 
 
 
 
 
 
 
 
 
 
 
The FDA regulates, among other things, the research, manufacture, promotion and distribution of drugs in the United States under
the FDCA and other statutes and implementing regulations. The process required by the FDA before prescription drug product candidates
may be marketed in the United States generally involves the following:

● completion of extensive nonclinical laboratory tests, animal studies and formulation studies, all performed in accordance with

the FDA’s Good Laboratory Practice regulations;

● submission to the FDA of an IND, which must become effective before human clinical trials may begin;

● performance of adequate and well-controlled human clinical trials in accordance with the FDA’s regulations, including Good

Clinical Practices, to establish the safety and efficacy of the product candidate for each proposed indication;

● submission to the FDA of an NDA for drug products, or a Biologics License Application, or BLA, for biologic products;

● satisfactory completion of an FDA preapproval inspection of the manufacturing facilities at which the product is produced to

assess compliance with cGMP regulations; and

● FDA review and approval of the NDA or BLA prior to any commercial marketing, sale or shipment of the drug.

The  testing  and  approval  process  requires  substantial  time,  effort  and  financial  resources,  and  we  cannot  be  certain  that  any

approvals for our product candidates will be granted on a timely basis, if at all.

Nonclinical  tests  include  laboratory  evaluations  of  product  chemistry,  formulation  and  stability,  as  well  as  studies  to  evaluate
toxicity in animals and other animal studies. The results of nonclinical tests, together with manufacturing information and analytical data,
are submitted as part of an IND to the FDA. Some nonclinical testing may continue even after an IND is submitted. The IND also includes
one or more protocols for the initial clinical trial or trials and an investigator’s brochure. An IND automatically becomes effective 30 days
after receipt by the FDA, unless the FDA, within the 30-day time period, raises concerns or questions relating to the proposed clinical trials
as  outlined  in  the  IND  and  places  the  clinical  trial  on  a  clinical  hold.  In  such  cases,  the  IND  sponsor  and  the  FDA  must  resolve  any
outstanding concerns or questions before any clinical trials can begin. Clinical trial holds also may be imposed at any time before or during
studies  due  to  safety  concerns  or  non-compliance  with  regulatory  requirements. An  independent  Institutional  Review  Board,  or  IRB,  at
each  of  the  clinical  centers  proposing  to  conduct  the  clinical  trial  must  review  and  approve  the  plan  for  any  clinical  trial  before  it
commences at that center. An IRB considers, among other things, whether the risks to individuals participating in the trials are minimized
and  are  reasonable  in  relation  to  anticipated  benefits.  The  IRB  also  approves  the  consent  form  signed  by  the  trial  participants  and  must
monitor the study until completed.

Clinical Trials

Clinical  trials  involve  the  administration  of  the  product  candidate  to  human  subjects  under  the  supervision  of  qualified  medical
investigators  according  to  approved  protocols  that  detail  the  objectives  of  the  study,  dosing  procedures,  subject  selection  and  exclusion
criteria, and the parameters to be used to monitor participant safety. Each protocol for a U.S. study is submitted to the FDA as part of the
IND.

Human clinical trials are typically conducted in three sequential phases, but the phases may overlap, or be combined.

● Phase 1 clinical trials typically involve the initial introduction of the product candidate into healthy human volunteers. In Phase
1  clinical  trials,  the  product  candidate  is  typically  tested  for  safety,  dosage  tolerance,  absorption,  metabolism,  distribution,
excretion and pharmacodynamics.

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● Phase  2  clinical  trials  are  generally  conducted  in  a  limited  patient  population  to  gather  evidence  about  the  efficacy  of  the
product candidate for specific, targeted indications; to determine dosage tolerance and optimal dosage; and to identify possible
adverse  effects  and  safety  risks.  Phase  2  clinical  trials,  in  particular  Phase  2b  trials,  can  be  undertaken  to  evaluate  clinical
efficacy and to test for safety in an expanded patient population at geographically dispersed clinical trial sites.

● Phase  3  clinical  trials  are  undertaken  to  evaluate  clinical  efficacy  and  to  test  for  safety  in  an  expanded  patient  population  at
geographically dispersed clinical trial sites. The size of Phase 3 clinical trials depends upon clinical and statistical considerations
for the product candidate and disease. Phase 3 clinical trials are intended to establish the overall risk-benefit ratio of the product
candidate and provide an adequate basis for product labeling.

Post-approval clinical trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial approval. These clinical
trials are used to gain additional experience from the treatment of patients in the intended therapeutic indication, particularly for long-term
safety follow-up.

Clinical testing must satisfy extensive FDA regulations. Reports detailing the results of the clinical trials must be submitted at least
annually to the FDA and safety reports must be submitted for serious and unexpected adverse events. Success in early-stage clinical trials
does not assure success in later-stage clinical trials. The FDA, an IRB or we may suspend a clinical trial at any time on various grounds,
including a finding that the research subjects or patients are being exposed to an unacceptable health risk.

New Drug Applications

Assuming successful completion of the required clinical trials, the results of product development, nonclinical studies and clinical
trials are submitted to the FDA as part of an NDA. An NDA also must contain extensive manufacturing information, as well as proposed
labeling for the finished product. An NDA applicant must develop information about the chemistry and physical characteristics of the drug
and finalize a process for manufacturing the product in accordance with cGMP. The manufacturing process must be capable of consistently
producing  quality  product  within  specifications  approved  by  the  FDA.  The  manufacturer  must  develop  methods  for  testing  the  quality,
purity  and  potency  of  the  final  product.  In  addition,  appropriate  packaging  must  be  selected  and  tested,  and  stability  studies  must  be
conducted to demonstrate that the product does not undergo unacceptable deterioration over its shelf life. Prior to approval, the FDA will
conduct an inspection of the manufacturing facilities to assess compliance with cGMP.

The FDA reviews all NDAs submitted before it accepts them for filing. The FDA may request additional information rather than
accept an NDA for filing. In this event, the NDA must be resubmitted with the additional information and is subject to review before the
FDA accepts it for filing. After an application is filed, the FDA may refer the NDA to an advisory committee for review, evaluation and
recommendation  as  to  whether  the  application  should  be  approved  and  under  what  conditions.  The  FDA  is  not  bound  by  the
recommendations of an advisory committee, but it considers them carefully when making decisions. The FDA may deny approval of an
NDA if the applicable regulatory criteria are not satisfied. Data obtained from clinical trials are not always conclusive and the FDA may
interpret  data  differently  than  we  interpret  the  same  data.  The  FDA  may  issue  a  complete  response  letter,  which  may  require  additional
clinical  or  other  data  or  impose  other  conditions  that  must  be  met  in  order  to  secure  final  approval  of  the  NDA.  If  a  product  receives
regulatory approval, the approval may be significantly limited to specific diseases and dosages or the indications for use may otherwise be
limited, which could restrict the commercial value of the product. In addition, the FDA may require us to conduct Phase 4 testing which
involves  clinical  trials  designed  to  further  assess  a  drug’s  safety  and  effectiveness  after  NDA  approval,  and  may  require  surveillance
programs  to  monitor  the  safety  of  approved  products  which  have  been  commercialized.  Once  issued,  the  FDA  may  withdraw  product
approval if ongoing regulatory requirements are not met or if safety or efficacy questions are raised after the product reaches the market.

25 

 
 
 
 
 
 
 
 
 
 
 
Section 505(b) NDAs

There are two types of NDAs: the Section 505(b)(1) NDA, or full NDA, and the Section 505(b)(2) NDA. We intend to file Section
505(b)(2) NDAs for Tonmya for PTSD, and for certain other products, that might, if accepted by the FDA, save time and expense in the
development and testing of our product candidates. We may need to file a Section 505(b)(1) NDA for certain other products in the future.
A full NDA is submitted under Section 505(b)(1) of the FDCA, and must contain full reports of investigations conducted by the applicant
to demonstrate the safety and effectiveness of the drug. A Section 505(b)(2) NDA may be submitted for a drug for which one or more of
the  investigations  relied  upon  by  the  applicant  was  not  conducted  by  or  for  the  applicant  and  for  which  the  applicant  has  no  right  of
reference from the person by or for whom the investigations were conducted. A Section 505(b)(2) NDA may be submitted based in whole
or  in  part  on  published  literature  or  on  the  FDA’s  finding  of  safety  and  efficacy  of  one  or  more  previously  approved  drugs,  which  are
known  as  reference  drugs.  Thus,  the  filing  of  a  Section  505(b)(2)  NDA  may  result  in  approval  of  a  drug  based  on  fewer  clinical  or
nonclinical studies than would be required under a full NDA. The number and size of studies that need to be conducted  by  the  sponsor
depends  on  the  amount  and  quality  of  data  pertaining  to  the  reference  drug  that  are  publicly  available,  and  on  the  similarity  of  and
differences  between  the  applicant’s  drug  and  the  reference  drug.  In  some  cases,  extensive,  time-consuming,  and  costly  clinical  and
nonclinical studies may still be required for approval of a Section 505(b)(2) NDA.

Our drug approval strategy for our new formulations of approved chemical entities is to submit Section 505(b)(2) NDAs to the
FDA. As  such,  we  plan  to  submit  an  NDA  under  Section  505(b)(2)  for  Tonmya  for  PTSD.  The  FDA  may  not  agree  that  this  product
candidate is approvable for PTSD as a Section 505(b)(2) NDA. If the FDA determines that a Section 505(b)(2) NDA is not appropriate and
that a full NDA is required for Tonmya, the time and financial resources required to obtain FDA approval for Tonmya could substantially
and materially increase, and Tonmya might be less likely to be approved. If the FDA requires a full NDA for Tonmya, or requires more
extensive testing and development for some other reason, our ability to compete with alternative products that arrive on the market more
quickly than our product candidates would be adversely impacted. If CBP-containing products are withdrawn from the market by the FDA
for  a  safety  reason,  we  may  not  be  able  to  reference  such  products  to  support  our  anticipated  Tonmya  505(b)(2)  NDA,  and  we  may  be
required to follow the requirements of Section 505(b)(1).

Patent Protections

An applicant submitting a Section 505(b)(2) NDA must certify to the FDA with respect to the patent status of the reference drug
upon which the applicant relies in support of approval of its drug. With respect to every patent listed in the FDA’s Orange Book, which is
the FDA’s list of approved drug products, as claiming the reference drug or an approved method of use of the reference drug, the Section
505(b)(2) applicant must certify that: (1) there is no patent information listed in the orange book for the reference drug; (2) the listed patent
has expired; (3) the listed patent has not expired, but will expire on a particular date; (4) the listed patent is invalid or will not be infringed
by the manufacture, use, or sale of the product in the Section 505(b)(2) NDA; or (5) if the patent is a use patent, that the applicant does not
seek approval for a use claimed by the patent. If the applicant files a certification to the effect of clause (1), (2) or (5), FDA approval of the
Section 505(b)(2) NDA may be made effective immediately upon successful FDA review of the application, in the absence of marketing
exclusivity delays, which are discussed below. If the applicant files a certification to the effect of clause (3), the Section 505(b)(2) NDA
approval may not be made effective until the expiration of the relevant patent and the expiration of any marketing exclusivity delays.

If  the  Section  505(b)(2)  NDA  applicant  provides  a  certification  to  the  effect  of  clause  (4),  referred  to  as  a  paragraph  IV
certification, the applicant also must send notice of the certification to the patent owner and the holder of the NDA for the reference drug.
The  filing  of  a  patent  infringement  lawsuit  within  45  days  of  the  receipt  of  the  notification  may  prevent  the  FDA  from  approving  the
Section 505(b)(2) NDA for 30 months from the date of the receipt of the notification unless the court determines that a longer or shorter
period  is  appropriate  because  either  party  to  the  action  failed  to  reasonably  cooperate  in  expediting  the  action.  However,  the  FDA  may
approve the Section 505(b)(2) NDA before the 30 months have expired if a court decides that the patent is invalid or not infringed, or if a
court enters a settlement order or consent decree stating the patent is invalid or not infringed.

Notwithstanding the approval of many products by the FDA pursuant to Section 505(b)(2), over the last few years certain brand-
name pharmaceutical companies and others have objected to the FDA’s interpretation of Section 505(b)(2). If the FDA’s interpretation of
Section  505(b)(2)  is  successfully  challenged  in  court,  the  FDA  may  be  required  to  change  its  interpretation  of  Section  505(b)(2)  which
could delay or even prevent the FDA from approving any Section 505(b)(2) NDA that we submit. The pharmaceutical industry is highly
competitive, and it is not uncommon for a manufacturer of an approved product to file a citizen petition with the FDA seeking to delay
approval  of,  or  impose  additional  approval  requirements  for,  pending  competing  products.  If  successful,  such  petitions  can  significantly
delay,  or  even  prevent,  the  approval  of  the  new  product.  Moreover,  even  if  the  FDA  ultimately  denies  such  a  petition,  the  FDA  may
substantially delay approval while it considers and responds to the petition.

26 

 
 
 
 
 
 
 
 
 
Marketing Exclusivity

Market  exclusivity  provisions  under  the  FDCA  can  delay  the  submission  or  the  approval  of  Section  505(b)(2)  NDAs,  thereby
delaying a Section 505(b)(2) product from entering the market. The FDCA provides five-year marketing exclusivity to the first applicant to
gain  approval  of  an  NDA  for  an  NCE,  meaning  that  the  FDA  has  not  previously  approved  any  other  drug  containing  the  same  active
moiety. This exclusivity prohibits the submission of a Section 505(b)(2) NDA for any drug product containing the active ingredient during
the  five-year  exclusivity  period.  However,  submission  of  a  Section  505(b)(2)  NDA  that  certifies  that  a  listed  patent  is  invalid,
unenforceable,  or  will  not  be  infringed,  as  discussed  above,  is  permitted  after  four  years,  but  if  a  patent  infringement  lawsuit  is  brought
within 45 days after such certification, FDA approval of the Section 505(b)(2) NDA may automatically be stayed until 7½ years after the
NCE  approval  date.  The  FDCA  also  provides  three  years  of  marketing  exclusivity  for  the  approval  of  new  and  supplemental  NDAs  for
product changes, including, among other things, new indications, dosage forms, routes of administration or strengths of an existing drug, or
for  a  new  use,  if  new  clinical  investigations,  other  than  bioavailability  studies,  that  were  conducted  or  sponsored  by  the  applicant  are
deemed by FDA to be essential to the approval of the application. Five-year and three-year exclusivity will not delay the submission or
approval of another full NDA; however, as discussed above, an applicant submitting a full NDA under Section 505(b)(1) would be required
to conduct or obtain a right of reference to all of the nonclinical and adequate and well-controlled clinical trials necessary to demonstrate
safety and effectiveness.

Other  types  of  exclusivity  in  the  United  States  include  orphan  drug  exclusivity  and  pediatric  exclusivity.  The  FDA  may  grant
orphan drug designation to a drug intended to treat a rare disease or condition, which is generally a disease or condition that affects fewer
than 200,000 individuals in the United States, or more than 200,000 individuals in the United States and for which there is no reasonable
expectation  that  the  cost  of  developing  and  making  available  in  the  United  States  a  drug  for  this  type  of  disease  or  condition  will  be
recovered from sales in the United States for that drug. Seven-year orphan drug exclusivity is available to a product that has orphan drug
designation and that receives the first FDA approval for the indication for which the drug has such designation. Orphan drug exclusivity
prevents  approval  of  another  application  for  the  same  drug  for  the  same  orphan  indication,  for  a  period  of  seven  years,  regardless  of
whether  the  application  is  a  full  NDA  or  a  Section  505(b)(2)  NDA,  except  in  limited  circumstances,  such  as  a  showing  of  clinical
superiority  to  the  product  with  orphan  exclusivity.  Pediatric  exclusivity,  if  granted,  provides  an  additional  six  months  to  an  existing
exclusivity or statutory delay in approval resulting from a patent certification. This six-month exclusivity, which runs from the end of other
exclusivity protection or patent delay, may be granted based on the voluntary completion of a pediatric study in accordance with an FDA-
issued “Written Request” for such a study.

Section 505(b)(2) NDAs are similar to full NDAs filed under Section 505(b)(1) in that they are entitled to any of these forms of
exclusivity if they meet the qualifying criteria. They also are entitled to the patent protections described above, based on patents that are
listed in the FDA’s Orange Book in the same manner as patents claiming drugs and uses approved for NDAs submitted as full NDAs.

Breakthrough Therapy Designation

On July 9, 2012, the Food and Drug Administration Safety and Innovation Act, or FDASIA, was signed. FDASIA Section 902

provides for a new drug designation –Breakthrough Therapy. A Breakthrough Therapy is a drug:

● intended alone or in combination with one or more other drugs to treat a serious or life-threatening disease or condition; and

● preliminary clinical evidence indicates that the drug may demonstrate substantial improvement over existing therapies on one

or more clinically significant endpoints, such as substantial treatment effects observed early in clinical development.

27 

 
 
 
 
 
 
 
 
 
 
 
 
In December 2016, the FDA granted Breakthrough Therapy designation to Tonmya for the treatment of PTSD. The Breakthrough
Therapy designation request was submitted based on the preliminary clinical evidence of Tonmya on military-related PTSD in the AtEase
study.

Breakthrough  Therapy  designation  is  intended  to  expedite  the  development  and  review  of  drugs  for  serious  or  life-threatening
conditions. The benefits of Breakthrough Therapy designation include the eligibility for priority review of the NDA in about six months
instead  of  10  months  after  submission  and  rolling  submission  of  completed  portions  of  the  NDA,  in  addition  to  an  organizational
commitment involving FDA’s senior managers contributing significant guidance. The FDA is committing to provide us timely advice and
interactive communications related to the design and efficient execution of our Breakthrough Therapy development program.

Material Threat Medical Countermeasures

In 2016, the 21st Century Cures Act, or Act, was signed into law to support ongoing biomedical innovation. One part of the Act,
Section  3086,  is  aimed  at  “Encouraging  Treatments  for Agents  that  Present  a  National  Security  Threat.”  The Act  created  a  new  priority
review  voucher  program  for  “material  threat  medical  countermeasures.”  The  Act  defines  such  countermeasures  as  drugs  or  vaccines
intended to treat biological, chemical, radiological, or nuclear agents that present a national security threat or to treat harm from a condition
that  may  be  caused  by  administering  a  drug  or  biological  product  against  such  an  agent.  The  Department  of  Homeland  Security  has
identified 13 such threats, including anthrax, smallpox, Ebola/Marburg, tularemia, and botulism. A priority review voucher can be applied
to any other product application; it shortens the FDA review timeline for a new application from 10-12 months to 6 months. The recipient
of  a  priority  review  voucher  may  transfer  it.  We  intend  to  seek  a  priority  review  voucher  for  TNX-801  licensure  as  a  material  threat
medical countermeasure. However, the Priority Review Voucher program provision of the 21st Century Cures Act is set to expire in 2023.
If  TNX-801  does  not  receive  FDA  licensure  by  2023,  we  may  not  be  able  to  capitalize  on  the  incentives  contained  in  the  21st  Century
Cures Act unless the provision allowing for the Priority Review Voucher Program is extended until such time as TNX-801 is licensed.

Other Regulatory Requirements

Maintaining  substantial  compliance  with  appropriate  federal,  state  and  local  statutes  and  regulations  requires  the  expenditure  of
substantial time and financial resources. Drug manufacturers are required to register their establishments with the FDA and certain state
agencies, and after approval, the FDA and these state agencies conduct periodic unannounced inspections to ensure continued compliance
with ongoing regulatory requirements, including cGMPs. In addition, after approval, some types of changes to the approved product, such
as  adding  new  indications,  manufacturing  changes  and  additional  labeling  claims,  are  subject  to  further  FDA  review  and  approval.  The
FDA may require post-approval testing and surveillance programs to monitor safety and the effectiveness of approved products that have
been commercialized. Any drug products manufactured or distributed by us pursuant to FDA approvals are subject to continuing regulation
by the FDA, including:

● record-keeping requirements;

● reporting of adverse experiences with the drug;

● providing the FDA with updated safety and efficacy information;

● reporting on advertisements and promotional labeling;

● drug sampling and distribution requirements; and

● complying with electronic record and signature requirements.

In addition, the FDA strictly regulates labeling, advertising, promotion and other types of information on products that are placed
on  the  market.  There  are  numerous  regulations  and  policies  that  govern  various  means  for  disseminating  information  to  health-care
professionals as well as consumers, including to industry sponsored scientific and educational activities, information provided to the media
and  information  provided  over  the  Internet.  Drugs  may  be  promoted  only  for  the  approved  indications  and  in  accordance  with  the
provisions of the approved label.

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The FDA has very broad enforcement authority and the failure to comply with applicable regulatory requirements can result in
administrative  or  judicial  sanctions  being  imposed  on  us  or  on  the  manufacturers  and  distributors  of  our  approved  products,  including
warning letters, refusals of government contracts, clinical holds, civil penalties, injunctions, restitution and disgorgement of profits, recall or
seizure  of  products,  total  or  partial  suspension  of  production  or  distribution,  withdrawal  of  approvals,  refusal  to  approve  pending
applications,  and  criminal  prosecution  resulting  in  fines  and  incarceration.  The  FDA  and  other  agencies  actively  enforce  the  laws  and
regulations prohibiting the promotion of off-label uses, and a company that is found to have improperly promoted off-label uses may be
subject to significant liability. In addition, even after regulatory approval is obtained, later discovery of previously unknown problems with
a product may result in restrictions on the product or even complete withdrawal of the product from the market.

Coverage and Reimbursement

Sales of our product candidates, if approved, will depend, in part, on the extent to which such products will be covered by third-
party  payors,  such  as  government  health  care  programs,  commercial  insurance  and  managed  healthcare  organizations.  These  third-party
payors are increasingly limiting coverage or reducing reimbursements for medical products and services. In addition, the U.S. government,
state legislatures and foreign governments have continued implementing cost-containment programs, including price controls, restrictions
on reimbursement and requirements for substitution of generic products. Third-party payors decide which therapies they will pay for and
establish reimbursement levels. Third-party payors often rely upon Medicare coverage policy and payment limitations in setting their own
coverage and reimbursement policies. However, decisions regarding the extent of coverage and amount of reimbursement to be provided
for  any  drug  candidates  that  we  develop  will  be  made  on  a  payor-by-payor  basis.  Each  payor  determines  whether  or  not  it  will  provide
coverage for a therapy, what amount it will pay the manufacturer for the therapy, and on what tier of its formulary it will be placed. The
position on a payor’s list of covered drugs, or formulary, generally determines the co-payment that a patient will need to make to obtain the
therapy  and  can  strongly  influence  the  adoption  of  such  therapy  by  patients  and  physicians.  Adoption  of  price  controls  and  cost-
containment measures, and adoption of more restrictive policies in jurisdictions with existing controls and measures, could further limit our
net revenue and results. Decreases in third-party reimbursement for our product candidates or a decision by a third-party payor to not cover
our product candidates could reduce physician usage of our product candidates, once approved, and have a material adverse effect on our
sales, results of operations and financial condition.

Other Healthcare Laws

Because of our current and future arrangements with healthcare professionals, principal investigators, consultants, customers and
third-party payors, we will also be subject to healthcare regulation and enforcement by the federal government and the states and foreign
governments in which we will conduct our business, including our clinical research, proposed sales, marketing and educational programs.
Failure to comply with these laws, where applicable, can result in the imposition of significant civil penalties, criminal penalties, or both.
The U.S. laws that may affect our ability to operate, among others, include: the federal Health Insurance Portability and Accountability Act
of 1996, or HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act, which governs the conduct
of  certain  electronic  healthcare  transactions  and  protects  the  security  and  privacy  of  protected  health  information;  certain  state  laws
governing the privacy and security of health information in certain circumstances, some of which are more stringent than HIPAA and many
of which differ from each other in significant ways and may not have the same effect, thus complicating compliance efforts; the federal
healthcare  programs’  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  from  knowingly  and  willfully  soliciting,
receiving, offering or paying remuneration, directly or indirectly, in exchange for or to induce either the referral of an individual for, or the
purchase, order or recommendation of, any good or service for which payment may be made under federal healthcare programs such as the
Medicare  and  Medicaid  programs;  federal  false  claims  laws  which  prohibit,  among  other  things,  individuals  or  entities  from  knowingly
presenting, or causing to be presented, claims for payment from Medicare, Medicaid, or other third-party payors that are false or fraudulent;
federal  criminal  laws  that  prohibit  executing  a  scheme  to  defraud  any  healthcare  benefit  program  or  making  false  statements  relating  to
healthcare matters; the Physician Payments Sunshine Act, which requires manufacturers of drugs, devices, biologics, and medical supplies
to report annually to the U.S. Department of Health and Human Services information related to payments and other transfers of value to
physicians  (defined  to  include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors)  and  teaching  hospitals,  and  ownership  and
investment interests held by physicians and their immediate family members; and state law equivalents of each of the above federal laws,
such  as  anti-kickback  and  false  claims  laws  which  may  apply  to  items  or  services  reimbursed  by  any  third-party  payor,  including
commercial insurers.

29 

 
 
 
 
 
 
 
In addition, many states have similar laws and regulations, such as anti-kickback and false claims laws that may be broader in

scope and may apply regardless of payor, in addition to items and services reimbursed under Medicaid and other state programs.
Additionally, to the extent that our product is sold in a foreign country, we may be subject to similar foreign laws.

The Impact of New Legislation and Amendments to Existing Laws

 The FDCA is subject to routine legislative amendments with a broad range of downstream effects. In addition to new legislation,
such as the FDA Reauthorization Act of 2017 or the FDASIA in 2012, Congress introduces amendments to reauthorize drug user fees and
address emerging concerns every five years. We cannot predict the impact of these new legislative acts and their implementing regulations
on our business. The programs established or to be established under the legislation may have adverse effects upon us, including increased
regulation of our industry. Compliance with such regulation may increase our costs and limit our ability to pursue business opportunities. In
addition,  the  FDA’s  regulations,  policies  and  guidance  are  often  revised  or  reinterpreted  by  the  agency  or  the  courts  in  ways  that  may
significantly  affect  our  business  and  our  products. Additionally,  the  current  legislative  authority  for  the  Prescription  Drug  User  Fee Act
expired in September 2017. The requirements and changes imposed by the legislation to reauthorize the act may make it more difficult, and
more costly, to obtain and maintain approval for new pharmaceutical products, or to produce, market and distribute existing products. It is
impossible to predict whether additional legislative changes will be enacted, or FDA regulations, guidance or interpretations will change, or
what the impact of such changes, if any, may be.

We expect that additional federal and state, as well as foreign, healthcare reform measures will be adopted in the future, any of

which could result in reduced demand for our products or additional pricing pressure.

Employees

As  of  March  1,  2018,  we  had  14  full-time  employees,  of  whom  five  hold  M.D.  or  Ph.D.  degrees.  We  have  nine  employees
dedicated to research and development. Our research and development operations are located in New York, NY, San Diego, CA, Dublin,
Ireland and Montreal, Canada. We have used, and expect to continue to use, third parties to conduct our nonclinical and clinical studies as
well as part-time employees. None of our employees are represented by a collective bargaining agreement, and we believe that our relations
with our employees are good.

Corporate Information

We  lease  the  space  for  our  principal  executive  offices,  which  are  located  at  509  Madison Avenue,  Suite  306,  New  York,  New
York  10022,  and  our  telephone  number  is  (212)  980-9155.  Our  website  addresses  are  www.tonixpharma.com,  www.tonix.com,  and
www.krele.com.  We  do  not  incorporate  the  information  on  our  websites  into  this  annual  report,  and  you  should  not  consider  such
information part of this annual report.

We were incorporated on November 16, 2007 under the laws of the State of Nevada as Tamandare Explorations Inc. On October

11, 2011, we changed our name to Tonix Pharmaceuticals Holding Corp. 

Item 1A. Risk Factors

RISKS RELATED TO OUR BUSINESS  

We have a history of operating losses and expect to incur losses for the foreseeable future. We may never generate revenues or, if we
are able to generate revenues, achieve profitability.

We are focused on product development, and we have not generated any revenues to date. We have incurred losses in each year of
our  operations,  and  we  expect  to  continue  to  incur  operating  losses  for  the  foreseeable  future.  These  operating  losses  have  adversely
affected and are likely to continue to adversely affect our working capital, total assets and shareholders’ equity.

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  and  our  prospects  should  be  examined  in  light  of  the  risks  and  difficulties  frequently  encountered  by  new  and  early-stage
companies in new and rapidly evolving markets. These risks include, among other things, the speed at which we can scale up operations,
our complete dependence upon development of our product candidates that currently have no market acceptance, our ability to establish
and expand our brand name, our ability to expand our operations to meet the commercial demand of our clients, our development of and
reliance on strategic and customer relationships and our ability to minimize fraud and other security risks.

The  process  of  developing  our  products  requires  significant  clinical,  nonclinical  and  CMC  development,  laboratory  testing  and
clinical  studies.  In  addition,  commercialization  of  our  product  candidates  will  require  that  we  obtain  necessary  regulatory  approvals  and
establish sales, marketing and manufacturing capabilities, either through internal hiring or through contractual relationships with others. We
expect  to  incur  substantial  losses  for  the  foreseeable  future  as  a  result  of  anticipated  increases  in  our  research  and  development  costs,
including costs associated with conducting preclinical and nonclinical testing and clinical studies, and regulatory compliance activities.

We expect to incur substantial additional operating expenses over the next several years as our research, development, preclinical
and nonclinical testing, and clinical study activities increase. The amount of future losses and when, if ever, we will achieve profitability
are uncertain. We have no products that have generated any commercial revenue, do not expect to generate revenues from the commercial
sale  of  products  in  the  near  future,  and  might  never  generate  revenues  from  the  sale  of  products.  Our  ability  to  generate  revenue  and
achieve profitability will depend on, among other things, successful completion of the development of our product candidates; obtaining
necessary  regulatory  approvals  from  the  FDA;  establishing  manufacturing,  sales,  and  marketing  arrangements  with  third  parties;
successfully  commercializing  our  products;  establishing  a  favorable  competitive  position;  and  raising  sufficient  funds  to  finance  our
activities. Many of these factors will depend on circumstances beyond our control. We might not succeed at any of these undertakings. If
we  are  unsuccessful  at  some  or  all  of  these  undertakings,  our  business,  prospects,  and  results  of  operations  may  be  materially  adversely
affected.

We have a limited operating history and 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  development-stage  biopharmaceutical  company  with  a  limited  operating  history.  Our  operations  to  date  have  been
primarily limited to developing our technology and undertaking preclinical and nonclinical testing and clinical studies of our clinical-stage
product candidate, Tonmya for PTSD. We have not yet obtained regulatory approvals for Tonmya or any of our other product candidates.
Consequently,  any  predictions  made  about  our  future  success  or  viability  may  not  be  as  accurate  as  they  could  be  if  we  had  a  longer
operating history or 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, among other things:

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

● delays in the commencement, enrollment and timing of clinical studies;

● the success of our clinical studies through all phases of clinical development, including studies of our most advanced product

candidate, Tonmya for PTSD;

● any delays in regulatory review and approval of product candidates in clinical development;

● our ability to obtain and maintain regulatory approval for our product candidate Tonmya for PTSD or any of our other product

candidates in the United States and foreign jurisdictions;

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● potential nonclinical toxicity and/or side effects of our product candidates that could delay or prevent commercialization, limit
the  indications  for  any  approved  drug,  require  the  establishment  of  REMS,  or  cause  an  approved  drug  to  be  taken  off  the
market;

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

● market acceptance of our product candidates;

● 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 leverage our proprietary technology platform 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; and

● potential product liability claims;

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

performance.

RISKS  RELATED  TO  PRODUCT  DEVELOPMENT,  REGULATORY  APPROVAL,  MANUFACTURING  AND
COMMERCILAIZATION

Our product candidates are novel and still in development.

We are a clinical-stage pharmaceutical company focused on the development of drug product candidates, all of which are still in
development. Our drug development methods may not lead to commercially viable drugs for any of several reasons. For example, we may
fail to identify appropriate targets or compounds, our drug candidates may fail to be safe and effective in clinical studies, or we may have
inadequate financial or other resources to pursue development efforts for our drug candidates. Our drug candidates will require significant
additional  development,  clinical  studies,  regulatory  clearances  and  additional  investment  by  us  or  our  collaborators  before  they  can  be
commercialized.

Further, we and our product candidates are subject to extensive regulation by the FDA and comparable regulatory authorities in
other countries governing, among other things, research, testing, clinical studies, manufacturing, labeling, promotion, selling, adverse event
reporting and recordkeeping. We are not permitted to market any of our product candidates in the United States until we receive approval
of an NDA for a product candidate from the FDA or the equivalent approval from a foreign regulatory authority. Obtaining FDA approval
is a lengthy, expensive and uncertain process. We currently have one product candidate, Tonmya, in Phase 3 development for the treatment
of PTSD, and the success of our business currently depends on its successful development, approval and commercialization. Any projected
sales  or  future  revenue  predictions  are  predicated  upon  FDA  approval  and  market  acceptance  of  Tonmya.  If  projected  sales  do  not
materialize for any reason, it would have a material adverse effect on our business and our ability to continue operations.

As we have no approved products on the market, we 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  generated  no  product  revenues.  We  have  funded  our  operations
primarily from sales of our securities. We have not received, and do not expect to receive for at least the next couple of 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. We may never succeed in these activities, and we may not generate sufficient revenues to continue our business operations or
achieve profitability.

32 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We are largely dependent on the success of our clinical-stage product candidate, Tonmya for PTSD, and we cannot be certain that this
product candidate will receive regulatory approval or be successfully commercialized.  

Tonmya has not completed the clinical development process; therefore, we have not yet submitted an NDA or foreign equivalent
or received marketing approval for this product candidate anywhere in the world. The clinical development program for Tonmya for PTSD
may not lead to commercial products for a number of reasons, including if we fail to obtain necessary approvals from the FDA or foreign
regulatory authorities because our clinical studies fail to demonstrate to their satisfaction that this product candidate is safe and effective or
a  clinical  program  may  be  put  on  hold  due  to  unexpected  safety  issues.  We  may  also  fail  to  obtain  the  necessary  approvals  if  we  have
inadequate  financial  or  other  resources  to  advance  our  product  candidates  through  the  clinical  study  process. Any  failure  or  delay  in
completing  clinical  studies  or  obtaining  regulatory  approvals  for  Tonmya  for  PTSD  in  a  timely  manner  would  have  a  material  adverse
impact on our business and our stock price.

 Successful development of our products is uncertain.

Our development of current and future product candidates is subject to the risks of failure and delay inherent in the development
of new pharmaceutical products, including: delays in product development, clinical testing, or manufacturing; unplanned expenditures in
product  development,  clinical  testing,  or  manufacturing;  failure  to  receive  regulatory  approvals;  emergence  of  superior  or  equivalent
products;  inability  to  manufacture  on  its  own,  or  through  any  others,  product  candidates  on  a  commercial  scale;  and  failure  to  achieve
market acceptance.

Because of these risks, our research and development efforts may not result in any commercially viable products. If a significant
portion  of  these  development  efforts  are  not  successfully  completed,  required  regulatory  approvals  are  not  obtained  or  any  approved
products are not commercially successfully, our business, financial condition, and results of operations may be materially harmed.

Clinical studies required for our product candidates are expensive and time-consuming, and their outcome is uncertain.

In order to obtain FDA approval to market a new pharmaceutical product, we must demonstrate proof of safety and effectiveness
in humans. To meet these requirements, we must conduct “adequate and well controlled” clinical studies. Conducting clinical studies is a
lengthy, time-consuming, and expensive process. The length of time may vary substantially according to the type, complexity, novelty, and
intended use of the product candidate, and often can be several years or more per study. Delays associated with products for which we are
directly  conducting  clinical  studies  may  cause  us  to  incur  additional  operating  expenses.  The  commencement  and  rate  of  completion  of
clinical  studies  may  be  delayed  by  many  factors,  including,  for  example:  inability  to  manufacture  sufficient  quantities  of  stable  and
qualified materials under cGMP, for use in clinical studies; slower than expected rates of patient recruitment; failure to recruit a sufficient
number  of  patients;  modification  of  clinical  study  protocols;  changes  in  regulatory  requirements  for  clinical  studies;  the  lack  of
effectiveness during clinical studies; the emergence of unforeseen safety issues; delays, suspension, or termination of the clinical studies
due  to  the  ITB  responsible  for  overseeing  the  study  at  a  particular  study  site;  and  government  or  regulatory  delays  or  “clinical  holds”
requiring suspension or termination of the studies.

The results from early clinical studies are not necessarily predictive of results obtained in later clinical studies. Accordingly, even if
we obtain positive results from early clinical studies, we may not be able to confirm the results in future clinical studies. For example, in a
Phase 3 trial for a product candidate for fibromyalgia, we were not able replicate the results we received from the Phase 2b trial for this
product  candidate,  and  as  a  result  discontinued  this  program.  Clinical  studies  may  not  demonstrate  sufficient  safety  and  effectiveness  to
obtain the requisite regulatory approvals for product candidates.

Our clinical studies may be conducted in patients with CNS conditions, and in some cases, our product candidates are expected to
be  used  in  combination  with  approved  therapies  that  themselves  have  significant  adverse  event  profiles.  During  the  course  of  treatment,
these patients could suffer adverse medical events or die for reasons that may or may not be related to our product candidates. We cannot
ensure that safety issues will not arise with respect to our product candidates in clinical development.

33 

 
 
 
 
 
 
 
 
 
 
 
The failure of clinical studies to demonstrate safety and effectiveness for the desired indications could harm the development of
that  product  candidate  and  other  product  candidates.  This  failure  could  cause  us  to  abandon  a  product  candidate  and  could  delay
development of other product candidates. Any delay in, or termination of, our clinical studies would delay the filing of our NDAs with the
FDA and, ultimately, our ability to commercialize our product candidates and generate product revenues. Any change in, or termination of,
our clinical studies could materially harm our business, financial condition, and results of operations.

We are subject to extensive and costly government regulation.

Product  candidates  employing  our  technology  are  subject  to  extensive  and  rigorous  domestic  government  regulation  including
regulation  by  the  FDA,  the  Centers  for  Medicare  and  Medicaid  Services,  other  divisions  of  the  United  States  Department  of  Health  and
Human Services, the United States Department of Justice, state and local governments, and their respective foreign equivalents. The FDA
regulates  the  research,  development,  preclinical  and  nonclinical  testing  and  clinical  studies,  manufacture,  safety,  effectiveness,  record-
keeping, reporting, labeling, storage, approval, advertising, promotion, sale, distribution, import, and export of biopharmaceutical products.
The FDA regulates small molecule chemical entities as drugs, subject to an NDA under the FDCA. The FDA applies the same standards
for biologics, requiring an IND application, followed by a Biologic License Application, or BLA, prior to licensure. Other products, such as
vaccines, are also regulated under the Public Health Service Act. FDA has conflated the standards for approval of NDAs and BLAs so that
they  require  the  same  types  of  information  on  safety,  effectiveness,  and  CMCs.  If  products  employing  our  technologies  are  marketed
abroad, they will also be subject to extensive regulation by foreign governments, whether or not they have obtained FDA approval for a
given product and its uses. Such foreign regulation may be equally or more demanding than corresponding United States regulation.

Government  regulation  substantially  increases  the  cost  and  risk  of  researching,  developing,  manufacturing,  and  selling  our
products.  The  regulatory  review  and  approval  process,  which  includes  preclinical  and  nonclinical  testing  and  clinical  studies  of  each
product  candidate,  is  lengthy,  expensive,  and  uncertain.  We  or  our  collaborators  must  obtain  and  maintain  regulatory  authorization  to
conduct  clinical  studies.  We  or  our  collaborators  must  obtain  regulatory  approval  for  each  product  we  intend  to  market,  and  the
manufacturing  facilities  used  for  the  products  must  be  inspected  and  meet  legal  requirements.  Securing  regulatory  approval  requires  the
submission of extensive preclinical, nonclinical and clinical data and other supporting information for each proposed therapeutic indication
in  order  to  establish  the  product’s  safety  and  efficacy,  and  in  the  case  of  biologics  also  potency  and  purity,  for  each  intended  use.  The
development and approval process takes many years, requires substantial resources, and may never lead to the approval of a product.

Even if we are able to obtain regulatory approval for a particular product, the approval may limit the indicated medical uses for
the product, may otherwise limit our ability to promote, sell, and distribute the product, may require that we conduct costly post-marketing
surveillance, and/or may require that we conduct ongoing post-marketing studies. Material changes to an approved product, such as, for
example,  manufacturing  changes  or  revised  labeling,  may  require  further  regulatory  review  and  approval.  Once  obtained,  any  approvals
may  be  withdrawn,  including,  for  example,  if  there  is  a  later  discovery  of  previously  unknown  problems  with  the  product,  such  as  a
previously unknown safety issue.

If we, our collaborators, or our CMOs fail to comply with applicable regulatory requirements at any stage during the regulatory
process,  such  noncompliance  could  result  in,  among  other  things  delays  in  the  approval  of  applications  or  supplements  to  approved
applications;  refusal  of  a  regulatory  authority,  including  the  FDA,  to  review  pending  market  approval  applications  or  supplements  to
approved  applications;  warning  letters;  fines;  import  and/or  export  restrictions;  product  recalls  or  seizures;  injunctions;  total  or  partial
suspension of production; civil penalties; withdrawals of previously approved marketing applications or licenses; recommendations by the
FDA or other regulatory authorities against governmental contracts; and/or criminal prosecutions.

34 

 
 
 
 
 
 
 
 
We do not have, and may never obtain, the regulatory approvals we need to market our product candidates.

Following completion of clinical studies, the results are evaluated and, depending on the outcome, submitted to the FDA in the
form  of  an  NDA  or  BLA  in  order  to  obtain  FDA  approval  of  the  product  and  authorization  to  commence  commercial  marketing.  In
responding  to  an  NDA,  the  FDA  may  require  additional  testing  or  information,  may  require  that  the  product  labeling  be  modified,  may
impose post-approval study and other commitments or reporting requirements or other restrictions on product distribution, or may deny the
application. The FDA has established performance goals for review of NDAs or BLAs: six months for priority applications and ten months
for  standard  applications.  However,  the  FDA  is  not  required  to  complete  its  review  within  these  time  periods.  The  timing  of  final  FDA
review  and  action  varies  greatly  but  can  take  years  in  some  cases  and  may  involve  the  input  of  an  FDA  advisory  committee  of  outside
experts. Product sales in the United States may commence only when an NDA or BLA is approved.

To date, we have not applied for or received the regulatory approvals required for the commercial sale of any of our products in
the United States or in any foreign jurisdiction. None of our product candidates have been determined to be safe and effective, and we have
not  submitted  an  NDA  or  BLA  to  the  FDA  or  an  equivalent  application  to  any  foreign  regulatory  authorities  for  any  of  our  product
candidates.

It is possible that none of our product candidates will be approved for marketing. Failure to obtain regulatory approvals, or delays
in obtaining regulatory approvals, may adversely affect the successful commercialization of any drugs or biologics that we or our partners
develop, may impose additional costs on us or our collaborators, may diminish any competitive advantages that we or our partners may
attain, and/or may adversely affect our receipt of revenues or royalties.

We have limited experience in completing a Phase 3 clinical study and have never submitted an NDA before, and may be unable to do
so for Tonmya or other product candidates we are developing.

We initiated a Phase 3 study in military-related PTSD in the first quarter of 2017. As this study is intended to provide efficacy and
safety evidence to support marketing approval by the FDA, it is considered a pivotal, confirmatory or registration, study. The conduct of
pivotal clinical studies and the submission of a successful NDA is a complicated process. Although members of our management team have
extensive industry experience, including in the development and clinical testing of drug candidates and the commercialization of drug, we
have  conducted  only  one  pivotal  clinical  study  before  (the  AFFIRM  study  in  fibromyalgia  participants),  have  limited  experience  in
preparing,  submitting  and  prosecuting  regulatory  filings,  and  have  not  submitted  an  NDA  before.  Consequently,  we  may  be  unable  to
successfully  and  efficiently  execute  and  complete  this  planned  clinical  study  in  a  way  that  leads  to  NDA  submission  and  approval  of
Tonmya and other product candidates we are developing. We may require more time and incur greater costs than our competitors and may
not succeed in obtaining regulatory approvals of product candidates that we develop. Failure to commence or complete, or delays in, our
planned clinical studies would prevent or delay commercialization of Tonmya and other product candidates we are developing. 

Our product candidates may cause SAEs 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.

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

If Tonmya or any of our other product candidates cause SAEs or undesirable side effects or suffer from quality control issues:

● regulatory authorities may impose a clinical hold or risk evaluation and mitigation strategies, or REMS, which could result in
substantial  delays,  significantly  increase  the  cost  of  development,  and/or  adversely  impact  our  ability  to  continue
development of the product;

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
● regulatory authorities may require the addition of statements, specific warnings, or contraindications to the product label, or

restrict the product’s indication to a smaller potential treatment population;

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

● 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 participants who can receive the product;

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

● we may, voluntarily or involuntarily, initiate field alerts for product recall, which may result in shortages;

● 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 a competing drug shows efficacy in military-related PTSD prior to the FDA approval of Tonmya or if Tonmya fails to confirm the
results  of  the  AtEase  Phase  2  study  in  showing  activity  in  military-related  PTSD  in  the  Phase  3  HONOR  study,  then  the  FDA  may
rescind the Breakthrough Therapy designation.

In December 2016, the FDA granted Tonmya for PSTD Breakthrough Therapy designation based on several factors, including that
Tonmya  has  the  potential  to  be  an  improvement  over  existing  therapies  for  military-related  PTSD.  If  another  therapy  is  shown  to  be
effective  in  military-related  PTSD  before  FDA  approval  of  Tonmya,  then  the  FDA  may  rescind  the  designation.  In  addition,  if  Tonmya
fails to confirm the activity from the AtEase study in treating military-related PTSD, then the FDA may rescind the Breakthrough Therapy
designation.

Breakthrough  Therapy  designation  for  Tonmya  may  not  lead  to  faster  development  or  regulatory  processes  nor  does  it  increase  the
likelihood that Tonmya will receive marketing approval for PTSD.

There is no guarantee that the receipt of Breakthrough Therapy designation will result in a faster development, review or approval
process  for  Tonmya  for  PTSD  or  increase  the  likelihood  that  Tonmya  will  be  granted  marketing  approval  for  PTSD.  In  some  cases,  the
development  program  for  the  Breakthrough  Therapy  could  be  shorter  than  for  other  drugs  intended  to  treat  the  disease  being  studied.
However, the FDA notes that a compressed drug development program still must generate adequate data to demonstrate that the drug is
safe, effective and meets the statutory standard for approval. Breakthrough Therapy designation does not change the standards for approval.
If a clinical development program granted Breakthrough Therapy designation does not continue to meet the criteria, the FDA may rescind
the designation.

Likewise,  any  future  Breakthrough  Therapy  designation  for  any  other  potential  indication  of  TNX-102  SL  neither  guarantees  a
faster development process, review or approval nor improves the likelihood of the granting of marketing approval by the FDA for any such
potential  indication  of  TNX-102  SL  compared  to  drugs  considered  for  approval  under  conventional  FDA  procedures.  We  may  seek  a
Breakthrough  Therapy  designation  for  other  of  our  product  candidates,  but  the  FDA  may  not  grant  this  status  to  any  of  our  proposed
product candidates.

36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If we are unable to file for approval of Tonmya under Section 505(b)(2) of the FDCA or if we are required to generate additional data
related  to  safety  and  efficacy  in  order  to  obtain  approval  under  Section  505(b)(2),  we  may  be  unable  to  meet  our  anticipated
development and commercialization timelines.

Our current plans for filing NDAs for our product candidates include efforts to minimize the data we will be required to generate
in order to obtain marketing approval for our product candidates and therefore reduce the development time. We held a pre-IND meeting
with the FDA in October 2012 to discuss the development of Tonmya in PTSD. Following the results of the AtEase Study, we held an End-
of-Phase  2/Pre-Phase  3  meeting  with  the  FDA  in August  2016  to  discuss  our  most  advanced  development  program,  in  which  we  are
developing Tonmya for the treatment of PTSD. In March 2017, we had our initial Cross-disciplinary Breakthrough Therapy meeting with
the  FDA  to  discuss  ways  to  expedite  the  development  and  NDA  submission  of  Tonmya. Although  our  interactions  with  the  FDA  have
encouraged  our  efforts  to  continue  to  develop  Tonmya  for  PTSD,  there  is  no  assurance  that  we  will  satisfy  the  FDA’s  requirements  for
approval in this indication. The timeline for filing and review of our NDA for Tonmya for PTSD is based on our plan to submit this NDA
under Section 505(b)(2) of the FDCA, which would enable us to rely in part on data in the public domain or elsewhere. We have not yet
filed  an  NDA  under  Section  505(b)(2)  for  any  of  our  product  candidates.  Depending  on  the  data  that  may  be  required  by  the  FDA  for
approval, some of the data may be related to products already approved by the FDA. If the data relied upon is related to products already
approved by the FDA and covered by third-party patents we would be required to certify that we do not infringe the listed patents or that
such  patents  are  invalid  or  unenforceable. As  a  result  of  the  certification,  the  third-party  would  have  45  days  from  notification  of  our
certification to initiate an action against us.

In the event that an action is brought in response to such a certification, the approval of our NDA could be subject to a stay of up to
30  months  or  more  while  we  defend  against  such  a  suit. Approval  of  our  product  candidates  under  Section  505(b)(2)  may  therefore  be
delayed  until  patent  exclusivity  expires  or  until  we  successfully  challenge  the  applicability  of  those  patents  to  our  product  candidates.
Alternatively, we may elect to generate sufficient additional clinical data so that we no longer rely on data which triggers a potential stay of
the  approval  of  our  product  candidates.  Even  if  no  exclusivity  periods  apply  to  our  applications  under  Section  505(b)(2),  the  FDA  has
broad discretion to require us to generate additional data on the safety and efficacy of our product candidates to supplement third-party data
on which we may be permitted to rely. In either event, we could be required, before obtaining marketing approval for any of our product
candidates,  to  conduct  substantial  new  research  and  development  activities  beyond  those  we  currently  plan  to  engage  in  order  to  obtain
approval of our product candidates. Such additional new research and development activities would be costly and time consuming.

We may not be able to realize a shortened development timeline for Tonmya for PTSD, and the FDA may not approve our NDA
based on their review of the submitted data. If CBP-containing products are withdrawn from the market by the FDA for any safety reason,
we may not be able to reference such products to support a 505(b)(2) NDA for Tonmya, and we may need to fulfill the more extensive
requirements  of  Section  505(b)(1).  If  we  are  required  to  generate  additional  data  to  support  approval,  we  may  be  unable  to  meet  our
anticipated development and commercialization timelines, may be unable to generate the additional data at a reasonable cost, or at all, and
may be unable to obtain marketing approval of our lead product candidate.

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 studies.

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.

37 

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

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

The degree of market acceptance of any pharmaceutical 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 (including drowsiness and dry
mouth), as compared to alternative products or treatment methods;

the timing of market entry as compared to competitive products;

the rate of adoption of our products by doctors and nurses;

product labeling or product insert required by the FDA for each of our products;

reimbursement policies of government and third-party payors;

effectiveness  of  our  sales,  marketing  and  distribution  capabilities  and  the  effectiveness  of  such  capabilities  of  our
collaborative partners, if any; and

unfavorable publicity concerning our products or any similar products.

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 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  Tonmya  for
PTSD. 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 a therapeutic area in which it would have been more advantageous to enter into
a partnering arrangement.

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RISKS RELATED TO OUR FINANCIAL CONDITION AND CAPITAL REQUIREMENTS; COMPETITION

We  received  a  report  from  our  independent  registered  public  accounting  firm  with  an  explanatory  paragraph  for  the  year  ended
December 31, 2017 with respect to our ability to continue as a going concern.

In  their  report  dated  March  9,  2018,  our  independent  registered  public  accounting  firm  expressed  substantial  doubt  about  our
ability to continue as a going concern as we have incurred losses since inception, have a negative cash flow from operations, and require
additional  financing  to  fund  future  operations.  Our  ability  to  continue  as  a  going  concern  is  subject  to  our  ability  to  obtain  necessary
funding from outside sources, including obtaining additional funding from the sale of our securities

We will need additional capital. If additional capital is not available or is available at unattractive terms, we may be forced to delay,
reduce  the  scope  of  or  eliminate  our  research  and  development  programs,  reduce  our  commercialization  efforts  or  curtail  our
operations.

In  order  to  develop  and  bring  our  product  candidates  to  market,  we  must  commit  substantial  resources  to  costly  and  time-
consuming research, preclinical and nonclinical testing, clinical studies and marketing activities. We anticipate that our existing cash and
cash equivalents will enable us to maintain our current operations for at least the next 12 months. We anticipate using our cash and cash
equivalents to fund further research and development with respect to our lead product candidate. We will, however, need to raise additional
funding sooner if our business or operations change in a manner that consumes available resources more rapidly than we anticipate. Our
requirements for additional capital will depend on many factors, including:

●

●

●

●

●

●

successful commercialization of our product candidates;

the time and costs involved in obtaining regulatory approval for our product candidates;

costs associated with protecting our intellectual property rights;

development of marketing and sales capabilities;

payments received under future collaborative agreements, if any; and

market acceptance of our products.

To  the  extent  we  raise  additional  capital  through  the  sale  of  equity  securities,  the  issuance  of  those  securities  could  result  in
dilution to our shareholders. In addition, if we obtain debt financing, a substantial portion of our operating cash flow may be dedicated to
the payment of principal and interest on such indebtedness, thus limiting funds available for our business activities. If adequate funds are
not  available,  we  may  be  required  to  delay,  reduce  the  scope  of  or  eliminate  our  research  and  development  programs,  reduce  our
commercialization  efforts  or  curtail  our  operations.  In  addition,  we  may  be  required  to  obtain  funds  through  arrangements  with
collaborative  partners  or  others  that  may  require  us  to  relinquish  rights  to  technologies,  product  candidates  or  products  that  we  would
otherwise seek to develop or commercialize ourselves or license rights to technologies, product candidates or products on terms that are
less favorable to us than might otherwise be available.

We  will  require  substantial  additional  funds  to  support  our  research  and  development  activities,  and  the  anticipated  costs  of
preclinical  and  nonclinical  testing  and  clinical  studies,  regulatory  approvals  and  eventual  commercialization.  Such  additional  sources  of
financing may not be available on favorable terms, if at all. If we do not succeed in raising additional funds on acceptable terms, we may be
unable  to  commence  or  complete  clinical  studies  or  obtain  approval  of  any  product  candidates  from  the  FDA  and  other  regulatory
authorities. In addition, we could be forced to discontinue product development, forego sales and marketing efforts and forego attractive
business  opportunities. Any  additional  sources  of  financing  will  likely  involve  the  issuance  of  our  equity  securities,  which  will  have  a
dilutive effect on our shareholders.

39 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
There is no assurance that we will be successful in raising the additional funds needed to fund our business plan. If we are not able
to raise sufficient capital in the near future, our continued operations will be in jeopardy and we may be forced to cease operations and sell
or otherwise transfer all or substantially all of our remaining assets.

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

On  September  28,  2017,  we  entered  into  the  Purchase Agreement  with  Lincoln  Park,  pursuant  to  which  Lincoln  Park  has
committed to purchase up to $15,000,000 of our common stock. Upon the execution of the Purchase Agreement, we issued  73,039 shares
of common stock to Lincoln Park as a fee for its commitment to purchase shares of our common stock under the Purchase Agreement. The
remaining  shares  of  our  common  stock  that  may  be  issued  under  the  Purchase Agreement  may  be  sold  by  us  to  Lincoln  Park  at  our
discretion from time to time through March 2020. The purchase price for the shares that we may sell to Lincoln Park under the Purchase
Agreement will fluctuate based on the price of our  common  stock.  Depending  on  market  liquidity  at  the  time,  sales  of  such  shares  may
cause the trading price of our common stock to fall.

We  generally  have  the  right  to  control  the  timing  and  amount  of  any  future  sales  of  our  shares  to  Lincoln  Park. Additional  sales  of  our
common stock, if any, to Lincoln Park will depend upon market conditions and other factors to be determined by us. We may ultimately
decide to sell to Lincoln Park all, some, or none of the additional shares of our common stock that may be available for us to sell pursuant to
the Purchase Agreement. If and when we do sell shares to Lincoln Park, after Lincoln Park has acquired the shares, Lincoln Park may resell
all, some or none of those shares at any time or from time to time in its discretion. Therefore, sales to Lincoln Park by us could result in
substantial dilution to the interests of other holders of our common stock. Additionally, the sale of a substantial number of shares of our
common  stock  to  Lincoln  Park,  or  the  anticipation  of  such  sales,  could  make  it  more  difficult  for  us  to  sell  equity  or  equity-related
securities in the future at a time and at a price that we might otherwise wish to effect sales. 

We  face  intense  competition  in  the  markets  targeted  by  our  product  candidates.  Many  of  our  competitors  have  substantially  greater
resources than we do, and we expect that all of our product candidates under development will face intense competition from existing or
future drugs.

We  expect  that  all  of  our  product  candidates  under  development,  if  approved,  will  face  intense  competition  from  existing  and
future  drugs  marketed  by  large  companies.  These  competitors  may  successfully  market  products  that  compete  with  our  products,
successfully identify drug candidates or develop products earlier than we do, or develop products that are more effective, have fewer side
effects or cost less than our products.

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 drug product candidate, Tonmya, can extend up to three and one-half years.

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  or  similar  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.

40 

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

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

RISKS RELATED TO OUR INTELLECTUAL PROPERTY RIGHTS AND REGULATORY EXCLUSIVITY  

If we fail to protect our intellectual property rights, our ability to pursue the development of our technologies and products would be
negatively affected.

Our success will depend in part on our ability to obtain patents and maintain adequate protection of our technologies and products.
If  we  do  not  adequately  protect  our  intellectual  property,  competitors  may  be  able  to  use  our  technologies  to  produce  and  market  drugs
using our technologies and patents in direct competition with us and erode our competitive advantage. Some foreign countries lack rules
and methods for defending intellectual property rights and do not protect proprietary rights to the same extent as the United States. Many
companies have had difficulty protecting their proprietary rights in these foreign countries. We may not be able to prevent misappropriation
of our proprietary rights and intellectual property rights in these and other countries.

We  have  received,  and  are  currently  seeking,  patent  protection  for  numerous  compounds  and  methods  of  treating  diseases.
However,  the  patent  process  is  subject  to  numerous  risks  and  uncertainties,  and  there  can  be  no  assurance  that  we  will  be  successful  in
protecting our products by obtaining and defending patents related to them. These risks and uncertainties include the following: patents that
may be issued or licensed may be challenged, invalidated, or circumvented, or otherwise may not provide us any competitive advantage;
our  competitors,  many  of  which  have  substantially  greater  resources  than  we  and  many  of  which  have  made  significant  investments  in
competing technologies, may seek, or may already have obtained, patents that will limit, interfere with, or eliminate our ability to make,
use, and sell our potential products either in the United States or in international markets; there may be significant pressure on the United
States government and other international governmental bodies to limit the scope of patent protection both inside and outside the United
States for treatments that prove successful as a matter of public policy regarding worldwide health concerns; and countries other than the
United  States  may  have  less  robust  patent  laws  than  those  upheld  by  United  States  courts,  allowing  foreign  competitors  the  ability  to
exploit these laws to create, develop, and market competing products using our technologies and patents.

Moreover, any patents issued to us may not provide us with meaningful protection, or others may challenge, circumvent or narrow
our patents. Third parties may also independently develop products similar to our products, duplicate our unpatented products or design
around any patents or propriety technologies on products we develop. Additionally, extensive time is required for development, testing and
regulatory  review  of  a  potential  product.  While  extensions  of  patent  term  due  to  regulatory  delays  may  be  available,  it  is  possible  that,
before any of our product candidates can be commercialized, any related patent, even with an extension, may expire or remain in force for
only a short period following commercialization, thereby reducing any advantages to us of the patent.

In  addition,  the  PTO  and  patent  offices  in  other  jurisdictions  have  often  required  that  patent  applications  concerning
pharmaceutical  and/or  biotechnology-related  inventions  be  limited  or  narrowed  substantially  to  cover  only  the  innovations  specifically
exemplified  in  the  patent  application,  thereby  limiting  the  scope  of  protection  against  competitive  challenges.  Thus,  even  if  we  or  our
licensors are able to obtain patents, the patents may be substantially narrower than anticipated.

41 

 
 
 
 
 
 
 
 
 
 
Our success depends on our patents and patent applications that may be licensed exclusively to us and other patents and patent
applications  to  which  we  may  obtain  assignment  or  licenses.  We  may  not  be  aware,  however,  of  all  patents,  published  applications  or
published literature that may affect our business either by blocking our ability to commercialize our product candidates, by preventing the
patentability  of  our  product  candidates  to  us  or  our  licensors,  or  by  covering  the  same  or  similar  technologies.  These  patents,  patent
applications, and published literature may limit the scope of our future patent claims or adversely affect our ability to market our product
candidates.

In addition to patents, we rely on a combination of trade secrets, confidentiality, nondisclosure and other contractual provisions,
and security measures to protect our confidential and proprietary information. These measures may not adequately protect our trade secrets
or other proprietary information. If they do not adequately protect our rights, third parties could use our technology, and we could lose any
competitive  advantage  we  may  have.  In  addition,  others  may  independently  develop  similar  proprietary  information  or  techniques  or
otherwise gain access to our trade secrets, which could impair any competitive advantage we may have.

Patent protection and other intellectual property protection is crucial to the success of our business and prospects, and there is a

substantial risk that such protections will prove inadequate.

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  present  and  future  patents  and  other  proceedings  of  our  competitors.  The  defense  and  prosecution  of
intellectual  property  suits  are  costly  and  time-consuming  to  pursue,  and  their  outcome  is  uncertain.  Litigation  may  be  necessary  to
determine the enforceability, scope, and validity of the proprietary rights of others. An adverse determination in litigation 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.  Third
parties may assert that our patents are invalid and/or unenforceable in these proceedings. Such litigation 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.

Third parties may also assert that our patents are invalid in patent office administrative proceedings. These proceedings include
oppositions in the European Patent Office and inter partes review and post-grant review proceedings in the PTO. The success rate of these
administrative challenges to patent validity in the United States is higher than it is for validity challenges in litigation.

Interference or derivation proceedings brought before the PTO may be necessary to determine priority of invention with respect to
innovations disclosed in our patents or patent applications. During these proceedings, 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 or derivation 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  or  derivation  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.

42 

 
 
 
 
 
 
 
 
 
 
 
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  or
administrative  proceedings  could  result  in  inadequate  protection  for  our  product  candidates  and/or  reduce  the  value  of  any  license
agreements we have with third parties.

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.

GENERAL COMPANY-RELATED RISKS

If preclinical and nonclinical testing or clinical studies for our product candidates are unsuccessful or delayed, we will be unable to
meet our anticipated development and commercialization timelines.

We  rely  and  expect  to  continue  to  rely  on  third  parties,  including  contract  research  organizations,  or  CROs,  and  outside
consultants, to conduct, supervise or monitor some or all aspects of preclinical and nonclinical testing and clinical studies involving our
product candidates. We have less control over the timing and other aspects of these preclinical and nonclinical testing activities and clinical
studies than if we performed the monitoring and supervision entirely on our own. Third parties may not perform their responsibilities for
our preclinical and nonclinical testing and clinical studies on our anticipated schedule or, for clinical studies, consistent with a clinical study
protocol. Delays in preclinical and nonclinical testing, and clinical studies could significantly increase our product development costs and
delay  product  commercialization.  In  addition,  many  of  the  factors  that  may  cause,  or  lead  to,  a  delay  in  the  clinical  studies  may  also
ultimately lead to denial of regulatory approval of a product candidate.

The commencement of clinical studies can be delayed for a variety of reasons, including delays in:

● demonstrating sufficient safety and efficacy to obtain regulatory approval to commence a clinical study;

● reaching agreement on acceptable terms with prospective CROs and study sites;

● developing a stable formulation of a product candidate;

● manufacturing sufficient quantities of a product candidate; and

● obtaining institutional review board, or IRB, approval to conduct a clinical study at a prospective site.

Once a clinical study has begun, it may be delayed, suspended or terminated by us or the FDA or other regulatory authorities due

to a number of factors, including:

● ongoing discussions with the FDA or other regulatory authorities regarding the scope or design of our clinical studies;

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● failure to conduct clinical studies in accordance with regulatory requirements;

● lower than anticipated recruitment or retention rate of patients in clinical studies;

● inspection of the clinical study operations or study sites by the FDA or other regulatory authorities resulting in the imposition

of a clinical hold;

● lack of adequate funding to continue clinical studies;

● negative results of clinical studies;

● investigational drug product out-of-specification; or

● nonclinical or clinical safety observations, including adverse events and SAEs.

If  clinical  studies  are  unsuccessful,  and  we  are  not  able  to  obtain  regulatory  approvals  for  our  product  candidates  under
development, we will not be able to commercialize these products, and therefore may not be able to generate sufficient revenues to support
our business.

We rely on third parties to conduct, supervise and monitor our clinical studies, and if those third parties perform in an unsatisfactory
manner, it may harm our business.

We  rely  on  CROs  and  clinical  study  sites  to  ensure  the  proper  and  timely  conduct  of  our  clinical  studies.  While  we  have
agreements governing their activities, we will have limited influence over their actual performance. We will control only certain aspects of
our  CROs’  activities.  Nevertheless,  we  will  be  responsible  for  ensuring  that  our  clinical  studies  are  conducted  in  accordance  with  the
applicable  protocol,  legal,  regulatory  and  scientific  standards  and  our  reliance  on  the  CROs  does  not  relieve  us  of  our  regulatory
responsibilities.

We  and  our  CROs  are  required  to  comply  with  the  FDA’s  cGCP  for  conducting,  recording  and  reporting  the  results  of  clinical
studies to assure that data and reported results are credible and accurate and that the rights, integrity and confidentiality of clinical study
participants  are  protected.  The  FDA  enforces  these  cGCPs  through  periodic  inspections  of  study  sponsors,  principal  investigators  and
clinical  study  sites.  If  we  or  our  CROs  fail  to  comply  with  applicable  cGCPs,  the  clinical  data  generated  in  our  clinical  studies  may  be
deemed unreliable and the FDA may require us to perform additional clinical studies before approving any marketing applications. Upon
inspection,  the  FDA  may  determine  that  our  clinical  studies  did  not  comply  with  cGCPs.  In  addition,  our  clinical  studies,  including  our
ongoing  Phase  3  HONOR  study  in  military-related  PTSD,  will  require  a  sufficiently  large  number  of  test  subjects  to  evaluate  the
effectiveness and safety of Tonmya. Accordingly, if our CROs fail to comply with these regulations or fail to recruit a sufficient number of
participants, our clinical studies may be delayed or we may be required to repeat such clinical studies, which would delay the regulatory
approval process.

Our CROs are not our employees, and we are not able to control whether or not they devote sufficient time and resources to our
clinical studies. These CROs may also have relationships with other commercial entities, including our competitors, for whom they may
also be conducting clinical studies, or other drug development activities which could harm our competitive position.

If our CROs do not successfully carry out their contractual duties or obligations, fail to meet expected deadlines, or if the quality or
accuracy of the clinical data they obtain is compromised due to the failure to adhere to our clinical protocols or regulatory requirements, or
for any other reasons, our clinical studies may be extended, delayed or terminated, and we may not be able to obtain regulatory approval for,
or  successfully  commercialize  our  product  candidates. As  a  result,  our  financial  results  and  the  commercial  prospects  for  such  product
candidates would be harmed, our costs could increase, and our ability to generate revenues could be delayed.

We also rely on other third parties to store and distribute drug products for our clinical studies. Any performance failure on the
part  of  our  distributors  could  delay  clinical  development  or  marketing  approval  of  our  product  candidates  or  commercialization  of  our
products, if approved, producing additional losses and depriving us of potential product revenue.

44 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We will need to expand our operations and increase the size of our company, and we may experience difficulties in managing growth.

As we advance our product candidates through preclinical and nonclinical testing and clinical studies, and develop new product
candidates,  we  will  need  to  increase  our  product  development,  scientific,  regulatory  and  compliance  and  administrative  headcount  to
manage these programs. In addition, to meet our obligations as a public company, we will need to increase our general and administrative
capabilities. Our management, personnel and systems currently in place may not be adequate to support this future growth. Our need to
effectively manage our operations, growth and various projects requires that we:

● successfully attract and recruit new employees with the expertise and experience we will require;

● manage our clinical programs effectively, which we anticipate being conducted at numerous clinical sites;

● develop a marketing, distribution and sales infrastructure in addition to a post-marketing surveillance program if we seek to

market our products directly; and

● continue to improve our operational, manufacturing, quality assurance, financial and management controls, reporting systems

and procedures.

If  we  are  unable  to  successfully  manage  this  growth  and  increased  complexity  of  operations,  our  business  may  be  adversely

affected.

Our  executive  officers  and  other  key  personnel  are  critical  to  our  business,  and  our  future  success  depends  on  our  ability  to  retain
them.

Our success depends to a significant extent upon the continued services of Dr. Seth Lederman, our President and Chief Executive
Officer and Dr. Gregory M. Sullivan, our Chief Medical Officer. Dr. Lederman has overseen Tonix Pharmaceuticals, Inc., a wholly-owned
subsidiary,  since  inception  and  provides  leadership  for  our  growth  and  operations  strategy  as  well  as  being  an  inventor  on  many  of  our
patents. Dr. Sullivan has served as our Chief Medical Officer since 2014 and directed the Phase 2 AtEase study and is directing the Phase 3
HONOR  study.  Loss  of  the  services  of  Drs.  Lederman  or  Sullivan  would  have  a  material  adverse  effect  on  our  growth,  revenues,  and
prospective business. The loss of any of our key personnel, or the inability to attract and retain qualified personnel, may significantly delay
or  prevent  the  achievement  of  our  research,  development  or  business  objectives  and  could  materially  adversely  affect  our  business,
financial condition and results of operations.

Any  employment  agreement  we  enter  into  will  not  ensure  the  retention  of  the  employee  who  is  a  party  to  the  agreement.  In
addition,  we  have  only  limited  ability  to  prevent  former  employees  from  competing  with  us.  Furthermore,  our  future  success  will  also
depend  in  part  on  the  continued  service  of  our  key  scientific  and  management  personnel  and  our  ability  to  identify,  hire,  and  retain
additional  personnel.  We  experience  intense  competition  for  qualified  personnel  and  may  be  unable  to  attract  and  retain  the  personnel
necessary for the development of our business. Moreover, competition for personnel with the scientific and technical skills that we seek is
extremely high and is likely to remain high. Because of this competition, our compensation costs may increase significantly.

If we are unable to hire additional qualified personnel, our ability to grow our business may be harmed.

Over time we will need to hire additional qualified personnel with expertise in drug development, product registration, clinical,
preclinical and nonclinical research, quality compliance, government regulation, formulation and manufacturing, financial matters and sales
and  marketing.  We  compete  for  qualified  individuals  with  numerous  biopharmaceutical  companies,  universities  and  other  research
institutions.  Competition  for  such  individuals  is  intense,  and  we  cannot  be  certain  that  our  search  for  such  personnel  will  be  successful.
Attracting and retaining qualified personnel will be critical to our success.

45 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We rely on third parties to manufacture the compounds used in our studies, and we intend to rely on them for the manufacture of any
approved products for commercial sale. If these third parties do not manufacture our product candidates in sufficient quantities and at
an acceptable cost, clinical development and commercialization of our product candidates could be delayed, prevented or impaired.

We have no manufacturing facilities, and we have no experience in the clinical or commercial-scale manufacture of drugs or in
designing  drug  manufacturing  processes.  We  intend  to  rely  on  CMOs  to  manufacture  some  or  all  of  our  product  candidates  in  clinical
studies and our products that reach commercialization. Completion of our clinical studies and commercialization of our product candidates
requires  the  manufacture  of  a  sufficient  supply  of  our  product  candidates.  We  have  contracted  with  outside  sources  to  manufacture  our
development compounds, including Tonmya. If, for any reason, we become unable to rely on our current sources for the manufacture of our
product  candidates,  either  for  clinical  studies  or,  at  some  future  date,  for  commercial  quantities,  then  we  would  need  to  identify  and
contract  with  additional  or  replacement  third-party  manufacturers  to  manufacture  compounds  for  nonclinical,  preclinical,  clinical,  and
commercial  purposes.  Although  we  are  in  discussions  with  other  manufacturers  we  have  identified  as  potential  alternative  CMOs  of
Tonmya, we may not be successful in negotiating acceptable terms with any of them.

We believe that there are a variety of manufacturers that we may be able to retain to produce these products. However, once we
retain  a  manufacturing  source,  if  our  manufacturers  do  not  perform  in  a  satisfactory  manner,  we  may  not  be  able  to  develop  or
commercialize potential products as planned. Certain specialized manufacturers are expected to provide us with modified and unmodified
pharmaceutical compounds, including finished products, for use in our preclinical and nonclinical testing and clinical studies. Some of these
materials are available from only one supplier or vendor. Any interruption in or termination of service by such sole source suppliers could
result in a delay or interruption in manufacturing until we locate an alternative source of supply. Any delay or interruption in manufacturing
operations (or failure to locate a suitable replacement for such suppliers) could materially adversely affect our business, prospects, or results
of  operations.  We  do  not  have  any  short-term  or  long-term  manufacturing  agreements  with  many  of  these  manufacturers.  If  we  fail  to
contract  for  manufacturing  on  acceptable  terms  or  if  third-party  manufacturers  do  not  perform  as  we  expect,  our  development  programs
could be materially adversely affected. This may result in delays in filing for and receiving FDA approval for one or more of our products.
Any such delays could cause our prospects to suffer significantly.

Failure  by  our  third-party  manufacturers  to  comply  with  the  regulatory  guidelines  set  forth  by  the  FDA  with  respect  to  our  product
candidates could delay or prevent the completion of clinical studies, the approval of any product candidates or the commercialization of
our products.

Such third-party manufacturers must be inspected by FDA for cGMP compliance before they can produce commercial product.
We may be in competition with other companies for access to these manufacturers’ facilities and may be subject to delays in manufacture if
the manufacturers give other clients higher priority than they give to us. If we are unable to secure and maintain third-party manufacturing
capacity, the development and sales of our products and our financial performance may be materially affected. 

Manufacturers  are  obligated  to  operate  in  accordance  with  FDA-mandated  requirements.  A  failure  of  any  of  our  third-party
manufacturers to establish and follow cGMP requirements and to document their adherence to such practices may lead to significant delays
in the availability of material for clinical studies, may delay or prevent filing or approval of marketing applications for our products, and
may cause delays or interruptions in the availability of our products for commercial distribution following FDA approval. This could result
in higher costs to us or deprive us of potential product revenues.

Complying with cGMP and non-U.S. regulatory requirements will require that we expend time, money, and effort in production,
recordkeeping, and quality control to assure that the product meets applicable specifications and other requirements. We, or our contracted
manufacturing  facility,  must  also  pass  a  pre-approval  inspection  prior  to  FDA  approval.  Failure  to  pass  a  pre-approval  inspection  may
significantly delay FDA approval of our products. If we fail to comply with these requirements, we would be subject to possible regulatory
action and may be limited in the jurisdictions in which we are permitted to sell our products. As a result, our business, financial condition,
and results of operations may be materially harmed.

46 

 
 
 
 
 
 
 
 
 
Drug manufacturers are subject to ongoing periodic unannounced inspections by the FDA, the Drug Enforcement Administration,
or DEA, and corresponding state and foreign agencies to ensure strict compliance with cGMP requirements and other requirements under
Federal drug laws, other government regulations and corresponding foreign standards. If we or our third-party manufacturers fail to comply
with  applicable  regulations,  sanctions  could  be  imposed  on  us,  including  fines,  injunctions,  civil  penalties,  failure  by  the  government  to
grant marketing approval of drugs, delays, suspension or withdrawal of approvals, seizures or recalls of product, operating restrictions and
criminal prosecutions.

Corporate and academic collaborators may take actions to delay, prevent, or undermine the success of our products.

Our operating and financial strategy for the development, clinical testing, manufacture, and commercialization of drug candidates
is heavily dependent on our entering into collaborations with corporations, academic institutions, licensors, licensees, and other parties. Our
current  strategy  assumes  that  we  will  successfully  establish  these  collaborations,  or  similar  relationships;  however,  there  can  be  no
assurance  that  we  will  be  successful  establishing  such  collaborations.  Some  of  our  existing  collaborations  are,  and  future  collaborations
may be, terminable at the sole discretion of the collaborator. Replacement collaborators might not be available on attractive terms, or at all.
The activities of any collaborator will not be within our control and may not be within our power to influence. There can be no assurance
that  any  collaborator  will  perform  its  obligations  to  our  satisfaction  or  at  all,  that  we  will  derive  any  revenue  or  profits  from  such
collaborations, or that any collaborator will not compete with us. If any collaboration is not pursued, we may require substantially greater
capital  to  undertake  development  and  marketing  of  our  proposed  products  and  may  not  be  able  to  develop  and  market  such  products
effectively, if at all. In addition, a lack of development and marketing collaborations may lead to significant delays in introducing proposed
products into certain markets and/or reduced sales of proposed products in such markets.

Data  provided  by  collaborators  and  others  upon  which  we  rely  that  has  not  been  independently  verified  could  turn  out  to  be  false,
misleading, or incomplete. 

We rely on third-party vendors, scientists, and collaborators to provide us with significant data and other information related to
our  projects,  clinical  studies,  and  our  business.  If  such  third  parties  provide  inaccurate,  misleading,  or  incomplete  data,  our  business,
prospects, and results of operations could be materially adversely affected. 

Our product candidates may face competition sooner than expected.

We intend to seek data exclusivity or market exclusivity for our product candidates provided under the FDCA and similar laws in
other  countries.  We  believe  that  TNX-801  could  qualify  for  12  years  of  data  exclusivity  under  the  Biologics  Price  Competition  and
Innovation Act of 2009, or BPCIA, which was enacted as part of the Patient Protection and Affordable Care Act. Under the BPCIA, an
application for a biosimilar product or BLA cannot be submitted to the FDA until four years, or if approved by the FDA, until 12 years,
after the original brand product identified as the reference product is approved under a BLA. The BPCIA provides an abbreviated pathway
for the approval of biosimilar and interchangeable biological products. The new abbreviated regulatory pathway establishes legal authority
for the FDA to review and approve biosimilar biologics, including the possible designation of a biosimilar as “interchangeable” based on its
similarity  to  an  existing  brand  product.  The  new  law  is  complex  and  is  only  beginning  to  be  interpreted  and  implemented  by  the  FDA.
While it is uncertain when any such processes may be fully adopted by the FDA, any such processes could have a material adverse effect
on  the  future  commercial  prospects  for  any  of  our  product  candidates  that  are  biologics.  There  is  also  a  risk  that  President  Trump’s
administration  could  repeal  or  amend  the  BPCIA  to  shorten  this  exclusivity  period,  potentially  creating  the  opportunity  for  biosimilar
competition  sooner  than  anticipated  after  the  expiration  of  our  patent  protection. Although  there  is  no  current  discussion  of  repeal  or
modification of the BPCIA, the future remains uncertain. Moreover, the extent to which a biosimilar, once approved, will be substituted for
any reference product in a way that is similar to traditional generic substitution for non-biological products is not yet clear, and will depend
on a number of marketplace and regulatory factors that are still developing.

47 

 
 
 
 
 
 
 
 
 
Our product candidates that are not, or are not considered, biologics that would qualify for exclusivity under the BPCIA may be
eligible  for  market  exclusivity  as  drugs  under  the  FDCA.  The  FDCA  provides  a  five-year  period  of  non-patent  marketing  exclusivity
within the U.S. to the first applicant to gain approval of an NDA for an NCE. A drug is an NCE if the FDA has not previously approved
any  other  new  drug  containing  the  same  active  moiety,  which  is  the  molecule  or  ion  responsible  for  the  action  of  the  drug  substance.
During the exclusivity period, the FDA may not accept for review an abbreviated new drug application, or ANDA, or a 505(b)(2) NDA,
submitted by another company for another version of such drug where the applicant does not own or have a legal right of reference to all
the data required for approval. However, an application may be submitted after four years if it contains a certification of patent invalidity or
non-infringement. The FDCA also provides three years of marketing exclusivity for an NDA, 505(b)(2) NDA or supplement to an existing
NDA if new clinical investigations, other than bioavailability studies, that were conducted or sponsored by the applicant are deemed by the
FDA  to  be  essential  to  the  approval  of  the  application,  for  example,  for  new  indications,  dosages,  or  strengths  of  an  existing  drug.  This
three-year  exclusivity  covers  only  the  conditions  associated  with  the  new  clinical  investigations  and  does  not  prohibit  the  FDA  from
approving ANDAs for drugs containing the original active agent.

Even if, as we expect, our product candidates are considered to be reference products eligible for 12 years of exclusivity under the
BPCIA or five years of exclusivity under the FDCA, another company could market competing products if the FDA approves a full BLA or
full  NDA  for  such  product  containing  the  sponsor’s  own  preclinical  data  and  data  from  adequate  and  well-controlled  clinical  trials  to
demonstrate  the  safety,  purity  and  potency  of  the  products.  Moreover,  an  amendment  or  repeal  of  the  BPCIA  could  result  in  a  shorter
exclusivity period for our product candidates, which could have a material adverse effect on our business.

If we fail to establish marketing, sales and distribution capabilities, or fail to enter into arrangements with third parties, we will not be
able to create a market for our product candidates.

Our  strategy  with  our  product  candidates  is  to  control,  directly  or  through  contracted  third  parties,  all  or  most  aspects  of  the
product development process, including marketing, sales and distribution. Currently, we do not have any sales, marketing or distribution
capabilities.  In  order  to  generate  sales  of  any  product  candidates  that  receive  regulatory  approval,  we  must  either  acquire  or  develop  an
internal marketing and sales force with technical expertise and with supporting distribution capabilities or make arrangements with third
parties to perform these services for us. The acquisition or development of a sales and distribution infrastructure would require substantial
resources, which may divert the attention of our management and key personnel and defer our product development efforts.

To the extent that we enter into marketing and sales arrangements with other companies, our revenues will depend on the efforts
of others. These efforts may not be successful. If we fail to develop sales, marketing and distribution channels, or enter into arrangements
with third parties, we will experience delays in product sales and incur increased costs.

Sales of pharmaceutical products largely depend on the reimbursement of patients’ medical expenses by government health care
programs and private health insurers. Without the financial support of the government or third-party payors, the market for our products
will be limited. These third-party payors are increasingly challenging the price and examining the cost effectiveness of medical products
and services. Recent proposals to change the health care system in the United States have included measures that would limit or eliminate
payments  for  medical  products  and  services  or  subject  the  pricing  of  medical  treatment  products  to  government  control.  Significant
uncertainty exists as to the reimbursement status of newly approved health care products. Third-party payors may not reimburse sales of our
products or enable our collaborators to sell them at profitable prices.

Our  business  strategy  might  involve  out-licensing  product  candidates  to  or  collaborating  with  larger  firms  with  experience  in
marketing and selling pharmaceutical products. There can be no assurance that we will be able to successfully establish marketing, sales, or
distribution  relationships;  that  such  relationships,  if  established,  will  be  successful;  or  that  we  will  be  successful  in  gaining  market
acceptance  for  our  products.  To  the  extent  that  we  enter  into  any  marketing,  sales,  or  distribution  arrangements  with  third  parties,  our
product  revenues  will  be  lower  than  if  we  marketed  and  sold  our  products  directly,  and  any  revenues  we  receive  will  depend  upon  the
efforts of such third-parties. If we are unable to establish such third-party sales and marketing relationships, or choose not to do so, we will
have to establish and rely on our own in-house capabilities.

48 

 
 
 
 
 
 
 
 
 
We, as a company, have no experience in marketing or selling pharmaceutical products and currently have no sales, marketing, or
distribution infrastructure. To market any of our products directly, we would need to develop a marketing, sales, and distribution force that
both has technical expertise and the ability to support a distribution capability. The establishment of a marketing, sales, and distribution
capability would significantly increase our costs, possibly requiring substantial additional capital. In addition, there is intense competition
for proficient sales and marketing personnel, and we may not be able to attract individuals who have the qualifications necessary to market,
sell,  and  distribute  our  products.  There  can  be  no  assurance  that  we  will  be  able  to  establish  internal  marketing,  sales,  or  distribution
capabilities. If we are unable to, or choose not to establish these capabilities, or if the capabilities we establish are not sufficient to meet our
needs, we will be required to establish collaborative marketing, sales, or distribution relationships with third parties.

Our  relationships  with  customers,  physicians,  and  third-party  payors  will  be  subject,  directly  or  indirectly,  to  federal  and  state
healthcare  fraud  and  abuse  laws,  false  claims  laws,  health  information  privacy  and  security  laws,  and  other  healthcare  laws  and
regulations. If we are unable to comply, or have not fully complied, with such laws, we could face substantial penalties.

Healthcare  providers,  physicians  and  third-party  payors  in  the  United  States  and  elsewhere  will  play  a  primary  role  in  the
recommendation  and  prescription  of  any  drug  candidates  for  which  we  obtain  marketing  approval.  Our  current  and  future  arrangements
with healthcare professionals, principal investigators, consultants, customers and third-party payors may subject us to various federal and
state fraud and abuse laws and other health care laws, including, without limitation, the federal Anti-Kickback Statute, the federal civil and
criminal  false  claims  laws  and  the  law  commonly  referred  to  as  the  Physician  Payments  Sunshine Act  and  regulations.  These  laws  will
impact, among other things, our clinical research, proposed sales, marketing and educational programs. In addition, we may be subject to
patient privacy laws by both the federal government and the states in which we conduct or may conduct our business. The laws that will
affect our operations include, but are not limited to:

•   the federal Anti-Kickback Statute, which prohibits, among other things, persons or entities from knowingly and willfully soliciting,
receiving, offering or paying any remuneration (including any kickback, bribe or rebate), directly or indirectly, overtly or covertly, in
cash or in kind, in return for the purchase, recommendation, leasing or furnishing of an item or service reimbursable under a federal
healthcare program, such as the Medicare and Medicaid programs;

•   federal  civil  and  criminal  false  claims  laws,  including,  without  limitation,  the  False  Claims Act,  and  civil  monetary  penalty  laws
which  prohibit,  among  other  things,  individuals  or  entities  from  knowingly  presenting,  or  causing  to  be  presented,  claims  for
payment or approval from Medicare, Medicaid or other government payors that are false or fraudulent or making a false statement to
avoid, decrease or conceal an obligation to pay money to the federal government;

•   the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which created new federal criminal statutes that
prohibit  a  person  from  knowingly  and  willfully  executing  a  scheme  or  making  false  or  fraudulent  statements  to  defraud  any
healthcare benefit program, regardless of the payor (e.g., public or private);

•   HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  or  HITECH,  and  its
implementing regulations, and as amended again by the final HIPAA omnibus rule, Modifications to the HIPAA Privacy, Security,
Enforcement,  and  Breach  Notification  Rules  Under  HITECH  and  the  Genetic  Information  Nondiscrimination  Act;  Other
Modifications  to  HIPAA,  published  in  January  2013,  which  imposes  certain  requirements  relating  to  the  privacy,  security  and
transmission of individually identifiable health information without appropriate authorization by entities subject to the rule, such as
health plans, health care clearinghouses and health care providers, and their respective business associates;

•   federal  transparency  laws,  including  the  federal  Physician  Payments  Sunshine Act,  which  is  part  of  PPACA,  that  require  certain
manufacturers  of  drugs,  devices,  biologics  and  medical  supplies  for  which  payment  is  available  under  Medicare,  Medicaid  or  the
Children’s Health Insurance Program, with specific exceptions, to report annually to the Centers for Medicare & Medicaid Services,
or  CMS,  information  related  to:  (i)  payments  or  other  “transfers  of  value’’  made  to  physicians  and  teaching  hospitals;  and
(ii) ownership and investment interests held by physicians and their immediate family members;

49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•   state  and  foreign  law  equivalents  of  each  of  the  above  federal  laws,  state  laws  that  require  manufacturers  to  report  information
related to payments and other transfers of value to physicians and other healthcare providers or marketing expenditures, and state
laws that require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and the
relevant compliance guidance promulgated by the federal government or to adopt compliance programs as prescribed by state laws
and regulations, or that otherwise restrict payments that may be made to healthcare providers; and

•   state and foreign laws that govern the privacy and security of health information in some circumstances, many of which differ from

each other in significant ways and often are not preempted by HIPAA, thus complicating compliance efforts.

Because  of  the  breadth  of  these  laws  and  the  narrowness  of  the  statutory  exceptions  and  safe  harbors  available,  it  is  possible  that

some of our business activities could be subject to challenge under one or more of such laws.

It is possible that governmental authorities will conclude that our business practices may not comply with current or future statutes,
regulations or case law involving applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in
violation of any of these laws or any other governmental regulations that may apply to us, we may be subject to significant civil, criminal
and  administrative  penalties,  damages,  fines,  disgorgement,  imprisonment,  exclusion  of  drugs  from  government  funded  healthcare
programs, such as Medicare and Medicaid, additional reporting requirements and oversight if we become subject to a corporate integrity
agreement  or  similar  agreement  to  resolve  allegations  of  non-compliance  with  these  laws  and  the  curtailment  or  restructuring  of  our
operations.

The risk of our being found in violation of these laws is increased by the fact that many of them have not been fully interpreted by
the  regulatory  authorities  or  the  courts,  and  their  provisions  are  open  to  a  variety  of  interpretations.  Efforts  to  ensure  that  our  business
arrangements  with  third  parties  will  comply  with  applicable  healthcare  laws  and  regulations  will  involve  substantial  costs. Any  action
against us for violation of these laws, even if we successfully defend against it, could cause us to incur significant legal expenses and divert
our management’s attention from the operation of our business. The shifting compliance environment and the need to build and maintain
robust and expandable systems to comply with multiple jurisdictions with different compliance and/or reporting requirements increases the
possibility that a healthcare company may run afoul of one or more of the requirements.

Coverage  and  adequate  reimbursement  may  not  be  available  for  our  current  or  any  future  drug  candidates,  which  could  make  it
difficult for us to sell profitably, if approved.

Market acceptance and sales of any drug candidates that we commercialize, if approved, will depend in part on the extent to which
reimbursement for these drugs and related treatments will be available from third-party payors, including government health administration
authorities, managed care organizations and other private health insurers. Third-party payors decide which therapies they will pay for and
establish reimbursement levels. Third-party payors often rely upon Medicare coverage policy and payment limitations in setting their own
coverage and reimbursement policies. However, decisions regarding the extent of coverage and amount of reimbursement to be provided
for any drug candidates that we develop will be made on a payor-by-payor basis. One payor’s determination to provide coverage for a drug
does not assure that other payors will also provide coverage, and adequate reimbursement, for the drug. Additionally, a third-party payor’s
decision to provide coverage for a therapy does not imply that an adequate reimbursement rate will be approved. Each payor determines
whether  or  not  it  will  provide  coverage  for  a  therapy,  what  amount  it  will  pay  the  manufacturer  for  the  therapy,  and  on  what  tier  of  its
formulary  it  will  be  placed.  The  position  on  a  payor’s  list  of  covered  drugs,  or  formulary,  generally  determines  the  co-payment  that  a
patient will need to make to obtain the therapy and can strongly influence the adoption of such therapy by patients and physicians. Patients
who are prescribed treatments for their conditions and providers prescribing such services generally rely on third-party payors to reimburse
all  or  part  of  the  associated  healthcare  costs.  Patients  are  unlikely  to  use  our  drugs  unless  coverage  is  provided  and  reimbursement  is
adequate to cover a significant portion of the cost of our drugs.

50 

 
 
 
 
 
 
 
 
 
 
 
A primary trend in the U.S. healthcare industry and elsewhere is cost containment. Third-party payors have attempted to control costs
by limiting coverage and the amount of reimbursement for particular medications. We cannot be sure that coverage and reimbursement will
be available for any drug that we commercialize and, if reimbursement is available, what the level of reimbursement will be. Inadequate
coverage and reimbursement may impact the demand for, or the price of, any drug for which we obtain marketing approval. If coverage and
adequate reimbursement are not available, or are available only to limited levels, we may not be able to successfully commercialize our
current and any future drug candidates that we develop.

Healthcare legislative reform measures may have a negative impact on our business and results of operations.

In the United States and some foreign jurisdictions, there have been, and continue to be, several legislative and regulatory changes
and  proposed  changes  regarding  the  healthcare  system  that  could  prevent  or  delay  marketing  approval  of  drug  candidates,  restrict  or
regulate post-approval activities, and affect our ability to profitably sell any drug candidates for which we obtain marketing approval.

Among policy makers and payors in the United States and elsewhere, there is significant interest in promoting changes in healthcare
systems  with  the  stated  goals  of  containing  healthcare  costs,  improving  quality  and/or  expanding  access.  In  the  United  States,  the
pharmaceutical industry has been a particular focus of these efforts and has been significantly affected by major legislative initiatives. In
March  2010,  the  PPACA  was  passed,  which  substantially  changed  the  way  healthcare  is  financed  by  both  the  government  and  private
insurers, and significantly impacts the U.S. pharmaceutical industry. The PPACA, among other things: (i) addresses a new methodology by
which rebates owed by manufacturers under the Medicaid Drug Rebate Program are calculated for drugs that are inhaled, infused, instilled,
implanted or injected; (ii) increases the minimum Medicaid rebates owed by manufacturers under the Medicaid Drug Rebate Program and
extends  the  rebate  program  to  individuals  enrolled  in  Medicaid  managed  care  organizations;  (iii)  establishes  annual  fees  and  taxes  on
manufacturers of certain branded prescription drugs; (iv) expands the availability of lower pricing under the 340B drug pricing program by
adding new entities to the program; and (v) establishes a new Medicare Part D coverage gap discount program, in which manufacturers
must  agree  to  offer  50%  point-of-sale  discounts  off  negotiated  prices  of  applicable  brand  drugs  to  eligible  beneficiaries  during  their
coverage gap period, as a condition for the manufacturer’s outpatient drugs to be covered under Medicare Part D. Some of the provisions of
the  PPACA  have  yet  to  be  fully  implemented,  while  certain  provisions  have  been  subject  to  judicial  and  Congressional  challenges.  In
January  2017,  Congress  voted  to  adopt  a  budget  resolution  for  fiscal  year  2017,  or  the  Budget  Resolution,  that  authorizes  the
implementation of legislation that would repeal portions of the PPACA. The Budget Resolution is not a law, however, it is widely viewed
as the first step toward the passage of legislation that would repeal certain aspects of the PPACA. Further, on January 20, 2017, President
Trump signed an Executive Order directing federal agencies with authorities and responsibilities under the PPACA to waive, defer, grant
exemptions from, or delay the implementation of any provision of the PPACA that would impose a fiscal or regulatory burden on states,
individuals, healthcare providers, health insurers, or manufacturers of pharmaceuticals or medical devices. The PPACA remains subject to
legislative efforts to repeal, modify or delay the implementation of the law. Recent efforts to repeal, modify or delay implementation of the
ACA have resulted in some level of success. If the PPACA is repealed or further modified, or if implementation of certain aspects of the
PPACA  are  delayed,  such  repeal,  modification  or  delay  may  materially  adversely  impact  our  business,  strategies,  prospects,  operating
results or financial condition. We are unable to predict the full impact of any repeal, modification or delay in the implementation of the
PPACA  on  us  at  this  time.  Due  to  the  substantial  regulatory  changes  that  will  need  to  be  implemented  by  CMS  and  others,  and  the
numerous processes required to implement these reforms, we cannot predict which healthcare initiatives will be implemented at the federal
or  state  level,  the  timing  of  any  such  reforms,  or  the  effect  such  reforms  or  any  other  future  legislation  or  regulation  will  have  on  our
business.

Additional changes that may affect our business include the expansion of new programs such as Medicare payment for performance
initiatives for physicians under the Medicare Access and CHIP Reauthorization Act of 2015, or MACRA, which will be fully implemented
in  2019.  At  this  time,  it  is  unclear  how  the  introduction  of  the  Medicare  quality  payment  program  will  impact  overall  physician
reimbursement. Also, there has been heightened governmental scrutiny recently over the manner in which drug manufacturers set prices for
their marketed products, which have resulted in several Congressional inquiries and proposed bills designed to, among other things, bring
more transparency to product pricing, review the relationship between pricing and manufacturer patient programs, and reform government
program reimbursement methodologies for drug products.

51 

 
 
 
 
 
 
 
We expect that these and other healthcare reform measures that may be adopted in the future, may result in more rigorous coverage
criteria  and  in  additional  downward  pressure  on  the  price  that  we  receive  for  any  approved  drug. Any  reduction  in  reimbursement  from
Medicare or other government programs may result in a similar reduction in payments from private payors. The implementation of cost
containment  measures  or  other  healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain  profitability,  or
commercialize our drugs.

We expect that additional state and federal healthcare reform measures will be adopted in the future, any of which could limit the
amounts that federal and state governments will pay for healthcare products and services, which could result in reduced demand for our
drug candidates or additional pricing pressures.

If  we  obtain  approval  to  commercialize  any  approved  products  outside  of  the  United  States,  a  variety  of  risks  associated  with
international operations could materially adversely affect our business.

If Tonmya or any of our other product candidates are approved for commercialization outside of the United States, we intend to
enter into agreements with third parties to market them on a worldwide basis or in more limited geographical regions. We expect that we
will be subject to additional risks related to entering into international business relationships, including:

● different regulatory requirements for drug approvals;

● reduced protection for intellectual property rights, including trade secret and patent rights;

● unexpected changes in tariffs, trade barriers and regulatory requirements;

● economic weakness, including inflation, or political instability in particular foreign economies and markets;

● compliance with tax, employment, immigration and labor laws for employees living or traveling abroad;

● foreign taxes, including withholding of payroll taxes;

● foreign currency fluctuations, which could result in increased operating expenses and reduced revenues, and other obligations

incident to doing business in another country;

● workforce uncertainty in countries where labor unrest is more common than in the United States;

● production shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad;

● business  interruptions  resulting  from  geopolitical  actions,  including  war  and  terrorism,  or  natural  disasters  including

earthquakes, hurricanes, floods and fires; and

● difficulty in importing and exporting clinical study materials and study samples.

We face the risk of product liability claims and may not be able to obtain insurance.

Our business exposes us to the risk of product liability claims that are inherent in the development of drugs. If the use of one or
more of our or our collaborators’ drugs harms people, we may be subject to costly and damaging product liability claims brought against us
by clinical study participants, consumers, health care providers, pharmaceutical companies or others selling our products. Our inability to
obtain sufficient product liability insurance at an acceptable cost to protect against potential product liability claims could prevent or inhibit
the  commercialization  of  pharmaceutical  products  we  develop,  alone  or  with  collaborators.  While  we  currently  carry  clinical  study
insurance  and  product  liability  insurance,  we  cannot  predict  all  of  the  possible  harms  or  side  effects  that  may  result  and,  therefore,  the
amount  of  insurance  coverage  we  hold  now  or  in  the  future  may  not  be  adequate  to  cover  all  liabilities  we  might  incur.  We  intend  to
expand  our  insurance  coverage  to  include  the  sale  of  commercial  products  if  we  obtain  marketing  approval  for  our  drug  candidates  in
development, but we may be unable to obtain commercially reasonable product liability insurance for any products approved for marketing.
If we are unable to obtain insurance at an acceptable cost or otherwise protect against potential product liability claims, we will be exposed
to  significant  liabilities,  which  may  materially  and  adversely  affect  our  business  and  financial  position.  If  we  are  sued  for  any  injury
allegedly  caused  by  our  or  our  collaborators’  products,  our  liability  could  exceed  our  total  assets  and  our  ability  to  pay  the  liability. A
product liability claim or series of claims brought against us would decrease our cash and could cause our stock price to fall.

52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  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 may 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 produce hazardous waste products. Federal, state and local laws and regulations govern the use, manufacture, storage, handling and
disposal of hazardous materials. While we attempt to comply with all environmental laws and regulations, including those relating to the
outsourcing of the disposal of all hazardous chemicals and waste products, we cannot eliminate the risk of contamination from or discharge
of hazardous materials and any resultant injury. In the event of such an accident, we could be held liable for any resulting damages and any
liability could materially adversely affect our business, financial condition and results of operations.

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

If  we  enter  into  collaborations  with  third  parties,  they  might  also  work  with  hazardous  materials  in  connection  with  our
collaborations.  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.

Our insurance policies are expensive and protect us only from some business risks, which will leave us exposed to significant uninsured
liabilities.

We  carry  insurance  for  most  categories  of  risk  that  our  business  may  encounter,  however,  we  may  not  have  adequate  levels  of
coverage.  We  currently  maintain  general  liability,  clinical  study,  property,  workers’  compensation,  products  liability  and  directors’  and
officers’ insurance, along with an umbrella policy, which collectively costs approximately $600,000 per  annum.  We  cannot  provide  any
assurances that we will be able to maintain existing insurance at current or adequate levels of coverage. Any significant uninsured liability
may require us to pay substantial amounts, which would adversely affect our cash position and results of operations.

If we retain collaborative partners and our partners do not satisfy their obligations, we will be unable to develop our partnered product
candidates.

In  the  event  we  enter  into  any  collaborative  agreements,  we  may  not  have  day-to-day  control  over  the  activities  of  our
collaborative partners with respect to any of these product candidates. Any collaborative partner may not fulfill its obligations under these
agreements.  If  a  collaborative  partner  fails  to  fulfill  its  obligations  under  an  agreement  with  us,  we  may  be  unable  to  assume  the
development  of  the  products  covered  by  that  agreement  or  enter  into  alternative  arrangements  with  a  third  party.  In  addition,  we  may
encounter delays in the commercialization of the product candidate that is the subject of the agreement. Accordingly, our ability to receive
any revenue from the product candidates covered by these agreements will be dependent on the efforts of our collaborative partner. We
could also become involved in disputes with a collaborative partner, which could lead to delays in or termination of our development and
commercialization programs and time-consuming and expensive litigation or arbitration. In addition, any such dispute could diminish our
collaborators’  commitment  to  us  and  reduce  the  resources  they  devote  to  developing  and  commercializing  our  products.  Conflicts  or
disputes with our collaborators, and competition from them, could harm our relationships with our other collaborators, restrict our ability to
enter  future  collaboration  agreements  and  delay  the  research,  development  or  commercialization  of  our  product  candidates.  If  any
collaborative partner terminates or breaches its agreement, or otherwise fails to complete its obligations in a timely manner, our chances of
successfully developing or commercializing these product candidates would be materially and adversely affected. We may not be able to
enter into collaborative agreements with partners on terms favorable to us, or at all. Our inability to enter into collaborative arrangements
with  collaborative  partners,  or  our  failure  to  maintain  such  arrangements,  would  limit  the  number  of  product  candidates  that  we  could
develop and ultimately, decrease our sources of any future revenues.

53 

 
 
 
 
 
 
 
 
 
 
 
We may be unsuccessful in obtaining a priority review voucher for material threat medical countermeasures.

In 2016, the 21st Century Cures Act, or the Act, was signed into law to support ongoing biomedical innovation. One part of the
Act, Section 3086, is aimed at “Encouraging Treatments for Agents that Present a National Security Threat.” The Act created a new priority
review  voucher  program  for  “material  threat  medical  countermeasures.”  The  Act  defines  such  countermeasures  as  drugs  or  vaccines
intended to treat biological, chemical, radiological, or nuclear agents that present a national security threat or to treat harm from a condition
that  may  be  caused  by  administering  a  drug  or  biological  product  against  such  an  agent.  The  Department  of  Homeland  Security  has
identified 13 such threats, including anthrax, smallpox, Ebola/Marburg, tularemia, and botulism. A priority review voucher can be applied
to any other product; it shortens the FDA review timeline for a new application from 10-12 months to 6 months. The recipient of a priority
review voucher may transfer it.

We intend to seek a priority review voucher for TNX-801 as a material threat medical countermeasure. However, the structure of
voucher  programs  limits  the  number  of  medical  countermeasures  eligible  for  a  priority  review  voucher.  Further,  the  medical
countermeasure  must  qualify  for  priority  review  in  order  to  be  eligible  and  may  not  include  any  commercially  approved  indication.
Moreover, the Priority Review Voucher program provision of the 21st Century Cures Act is set to expire in 2023. If TNX-801 does not
receive  FDA  licensure  by  2023,  we  may  not  be  able  to  capitalize  on  the  incentives  contained  in  the  21st  Century  Cures Act  unless  the
provision allowing for the Priority Review Voucher Program is extended until such time as TNX-801 is licensed. As such, the market for
the  TNX-801  will  be  limited  if  we  are  successful  in  obtaining  a  priority  review  voucher,  assuming  that  the  Priority  Review  Voucher
Program is in effect at the time TNX-801 is available for licensing.

There may not be market interest in TNX-801.

The  government  is  the  only  market  for  most  medical  countermeasures.  This  is  because  unlike  other  drugs  and  vaccines,  these
products  are  not  sold  to  doctors,  hospitals,  or  pharmacies.  The  BioShield  Special  Reserve  Fund,  or  SRF,  has  been  the  sole  medical
countermeasures market for the last decade; a 10 year advance appropriation of $5.6 billion was available to procure successful candidate
medical  countermeasures.  The  SRF  expired  in  2013  and  all  funds  were  used  to  add  12  new  medical  countermeasures  to  the  national
stockpile. Congress reauthorized the SRF but adequate funding has not yet followed; the SRF is now appropriated annually and has not
kept pace with the need for purchasing products ready for stockpiling. Further, similar products are being developed by other companies,
such  as  Bavarian  Nordic,  which  is  developing  Modified  Virus Ankara,  or  MVA,  which  may  compete  with  TNX-801. As  such,  even  if
TNX-801 were to receive FDA licensure, the commercial success of TNX-801 remains uncertain.

If  technology  developed  for  the  purposes  of  developing  new  medicines  or  vaccines  can  be  applied  to  the  creation  or  development  of
biological weapons, then our technology may be considered “dual use” technology and be subject to limitations on public disclosure or
export.

Together with the University of Alberta, we are consulting with government authorities before publishing work that describes the
synthesis  of  poxviruses,  including  TNX-801.  Our  research  collaboration  is  dedicated  not  only  to  creating  tools  that  better  protect  public
health but also to safeguarding any information with broad, dual-use potential that could be inappropriately applied. “Dual use research” is
research  conducted  for  legitimate  purposes  that  generates  knowledge,  information,  technologies,  and/or  products  that  can  be  reasonably
anticipated to provide knowledge, information, products, or technologies that could be directly misapplied to pose a significant threat to
public health, agricultural crops, or national security. Because variola, the agent that causes smallpox, is a pox virus, the technology we
created  could  be  considered  dual  use  and  could  be  subject  to  export  control,  for  example  under  the  Wassenaar Arrangement.  Further,  if
federal  authorities  determine  that  our  research  is  subject  to  institutional  oversight,  we  will  need  to  implement  a  risk-management  plan
developed  in  collaboration  with  the  institutional  review  entity.  Failure  to  comply  with  the  plan  may  result  in  suspension,  limitation,  or
termination of federal funding or loss of future federal funding opportunities for any of our or the University of Alberta’s research.

54 

 
 
 
 
 
 
 
 
 
We  face  risks  in  connection  with  existing  and  future  collaborations  with  respect  to  the  development,  manufacture,  and
commercialization of our product candidates.

We face a number of risks in connection with our current collaborations, including the University of Alberta. Our collaboration
agreements  are  subject  to  termination  under  various  circumstances.  Our  collaborators  may  change  the  focus  of  their  development  and
commercialization  efforts  or  may  have  insufficient  resources  to  effectively  assist  in  the  development  of  our  products.  Any  future
collaboration  agreements  may  have  the  effect  of  limiting  the  areas  of  research  and  development  that  we  may  pursue,  either  alone  or  in
collaboration  with  third  parties.  Further,  disagreements  with  collaborators,  including  disagreements  over  proprietary  rights,  contract
interpretation,  or  the  preferred  course  of  development,  might  cause  delays,  might  result  in  litigation  or  arbitration,  or  might  result  in
termination  of  the  research,  development  or  commercialization  of  our  products.  Any  such  disagreements  would  divert  management
attention and resources and be time-consuming and costly.

We face risks in connection with the production and storage of the TNX-801 vaccine.

The TNX-801 vaccine candidate is a live form of HPXV. We have initiated  vaccine-manufacturing  activities  to  support  further
nonclinical testing of TNX-801. While it is potentially safer and possibly better tolerated than existing smallpox-preventing vaccines, the
production and storage of the synthesized HPXV virus stock may carry risk of infection and harm to individuals. HPXV, an equine disease
caused by a virus and characterized by eruptions in the mouth and on the skin, is believed to be eradicated. No true HPXV outbreaks have
been  reported  since  1976,  at  which  time  the  United  States  Department  of Agriculture  obtained  the  viral  sample  used  for  the  sequence
published in 2006 that allowed the synthesis of TNX-801.

RISKS RELATED TO OUR STOCK

Sales of additional shares of our common stock could cause the price of our common stock to decline.

Sales of substantial amounts of our common stock in the public market, or the availability of such shares for sale, by us or others,
including the issuance of common stock upon exercise of outstanding options and warrants, could adversely affect the price of our common
stock. We and our directors and officers may sell shares into the market, which could adversely affect the market price of shares of our
common stock.

The market price for our common stock may be volatile, and your investment in our common stock could decline in value.

The  stock  market  in  general  has  experienced  extreme  price  and  volume  fluctuations.  The  market  prices  of  the  securities  of
biotechnology and specialty pharmaceutical companies, particularly companies like ours without product revenues and earnings, have been
highly volatile and may continue to be highly volatile in the future. This volatility has often been unrelated to the operating performance of
particular companies. The following factors, in addition to other risk factors described in this section, may have a significant impact on the
market price of our common stock:

● announcements of technological innovations or new products by us or our competitors;

● announcement of FDA approval, disapproval or delay of approval of our product candidates or other product-related actions;

● developments involving our discovery efforts and clinical studies;

● developments or disputes concerning patents or proprietary rights, including announcements of infringement, interference or

other litigation against us or our potential licensees; 

55 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● developments  involving  our  efforts  to  commercialize  our  products,  including  developments  impacting  the  timing  of

commercialization;

● announcements concerning our competitors, or the biotechnology, pharmaceutical or drug delivery industry in general;

● public concerns as to the safety or efficacy of our product candidates or our competitors’ products;

● changes in government regulation of the pharmaceutical or medical industry;

● changes in the reimbursement policies of third party insurance companies or government agencies;

● actual or anticipated fluctuations in our operating results;

● changes in financial estimates or recommendations by securities analysts;

● developments involving corporate collaborators, if any;

● changes in accounting principles; and

● the loss of any of our key scientific or management personnel.

In the past, securities class action litigation has often been brought against companies that experience volatility in the market price
of  their  securities.  Whether  or  not  meritorious,  litigation  brought  against  us  could  result  in  substantial  costs  and  a  diversion  of
management’s attention and resources, which could adversely affect our business, operating results and financial condition.

We  do  not  anticipate  paying  dividends  on  our  common  stock  and,  accordingly,  shareholders  must  rely  on  stock  appreciation  for  any
return on their investment.

We have never declared or paid cash dividends on our common stock and do not expect to do so in the foreseeable future. The
declaration of dividends is subject to the discretion of our board of directors and will depend on various factors, including our operating
results, financial condition, future prospects and any other factors deemed relevant by our board of directors. You should not rely on an
investment  in  our  company  if  you  require  dividend  income  from  your  investment  in  our  company.  The  success  of  your  investment  will
likely depend entirely upon any future appreciation of the market price of our common stock, which is uncertain and unpredictable. There is
no guarantee that our common stock will appreciate in value.

We expect that our quarterly results of operations will fluctuate, and this fluctuation could cause our stock price to decline.

Our quarterly operating results are likely to fluctuate in the future. These fluctuations could cause our stock price to decline. The
nature of our business involves variable factors, such as the timing of the research, development and regulatory pathways of our product
candidates, which could cause our operating results to fluctuate.

Due  to  the  possibility  of  fluctuations  in  our  revenues  and  expenses,  we  believe  that  quarter-to-quarter  comparisons  of  our

operating results are not a good indication of our future performance.

The rights of the holders of common stock may be impaired by the potential issuance of preferred stock.

Our articles of incorporation give our board of directors the right to create new series of preferred stock. As a result, the board of
directors  may,  without  stockholder  approval,  issue  preferred  stock  with  voting,  dividend,  conversion,  liquidation  or  other  rights  which
could adversely affect the voting power and equity interest of the holders of common stock. Preferred stock, which could be issued with the
right  to  more  than  one  vote  per  share,  could  be  utilized  as  a  method  of  discouraging,  delaying  or  preventing  a  change  of  control.  The
possible impact on takeover attempts could adversely affect the price of our common stock. Although we have no present intention to issue
any shares of preferred stock or to create a series of preferred stock, we may issue such shares in the future.

56 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If  we  fail  to  comply  with  the  rules  under  the  Sarbanes-Oxley  Act  of  2002  related  to  accounting  controls  and  procedures,  or  if  we
discover  material  weaknesses  and  deficiencies  in  our  internal  control  and  accounting  procedures,  our  stock  price  could  decline
significantly and raising capital could be more difficult.

If we fail to comply with the rules under the Sarbanes-Oxley Act of 2002 related to disclosure controls and procedures, or, if we
discover  material  weaknesses  and  other  deficiencies  in  our  internal  control  and  accounting  procedures,  our  stock  price  could  decline
significantly and raising capital could be more difficult. Section 404 of the Sarbanes-Oxley Act requires annual management assessments
of the effectiveness of our internal control over financial reporting. If material weaknesses or significant deficiencies are discovered or if
we otherwise fail to achieve and maintain the adequacy of our internal control, we may not be able to ensure that we can conclude on an
ongoing basis that we have effective internal controls over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act.
Moreover,  effective  internal  controls  are  necessary  for  us  to  produce  reliable  financial  reports  and  are  important  to  helping  prevent
financial  fraud.  If  we  cannot  provide  reliable  financial  reports  or  prevent  fraud,  our  business  and  operating  results  could  be  harmed,
investors could lose confidence in our reported financial information, and the trading price of our common stock could drop significantly.

Because certain of our stockholders control a significant number of shares of our common stock, they may have effective control over
actions requiring stockholder approval.

As of March 1, 2018, our directors, executive officers and principal stockholders (those beneficially owning in excess of 5%), and
their  respective  affiliates,  beneficially  own  approximately  20.33%  of  our  outstanding  shares  of  common  stock.  As  a  result,  these
stockholders, acting together, would have the ability to control the outcome of matters submitted to our stockholders for approval, including
the election of directors and any merger, consolidation or sale of all or substantially all of our assets. In addition, these stockholders, acting
together, would have the ability to control the management and affairs of our company. Accordingly, this concentration of ownership might
harm the market price of our common stock by:

● delaying, deferring or preventing a change in corporate control;

● impeding a merger, consolidation, takeover or other business combination involving us; or

● discouraging a potential acquirer from making a tender offer or otherwise attempting to obtain control of us.

If  securities  or  industry  analysts  do  not  publish  research  or  reports  about  our  business,  or  if  they  change  their  recommendations
regarding our stock adversely, our stock price and trading volume could decline.

The trading market for our common stock will be influenced by the research and reports that industry or securities analysts publish
about  us  or  our  business.  Our  research  coverage  by  industry  and  financial  analysts  is  currently  limited.  Even  if  our  analyst  coverage
increases, if one or more of the analysts who cover us downgrade our stock, our stock price would likely decline. If one or more of these
analysts cease coverage of our company or fail to regularly publish reports on us, we could lose visibility in the financial markets, which in
turn could cause our stock price or trading volume to decline.

Other  companies  may  have  difficulty  acquiring  us,  even  if  doing  so  would  benefit  our  stockholders,  due  to  provisions  under  our
corporate charter and bylaws, as well as Nevada law.

Provisions in our articles of incorporation, our bylaws, and under Nevada law could make it more difficult for other companies to
acquire  us,  even  if  doing  so  would  benefit  our  stockholders.  Our  articles  of  incorporation  and  bylaws  contain  the  following  provisions,
among others, which may inhibit an acquisition of our company by a third party:

●      advance notification procedures for matters to be brought before stockholder meetings 

57 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
●      a limitation on who may call stockholder meetings 
●      a limitation on the removal of directors 
●      the ability of our board of directors to issue up to 5,000,000 shares of preferred stock without a stockholder vote

We are also subject to provisions of Nevada law that prohibit us from engaging in any business combination with any “interested
stockholder,” meaning generally that a stockholder who beneficially owns 10 percent or more of our stock cannot acquire us for a period of
time after the date this person became an interested stockholder, unless various conditions are met, such as approval of the transaction by
our board of directors and stockholders. 

 ITEM 1B – UNRESOLVED STAFF COMMENTS

There are no unresolved staff comments at December 31, 2017.

ITEM 2 – PROPERTIES

We maintain our principal office at 509 Madison Avenue, Suite 306, New York, New York 10022. Our telephone number at that
office is (212) 980-9155 and our fax number is (212) 923-5700. On February 11, 2014, we entered into a lease amendment and expansion
agreement, whereby we agreed to lease additional premises for office space, commencing May 1, 2014 and expiring on April 30, 2019. In
connection therewith, we executed a letter of credit, which has a remaining balance of $89,040 as of December 31, 2017, and we deposited
such amount into the restricted cash account maintained at the bank that issued the letter of credit. Including the additional premises, the
total square footage of our principal office space is approximately 4,800.

On April 28, 2014, we entered into a lease for approximately 3,578 square feet of office space in San Jose, California, whereby we
agreed  to  lease  premises,  commencing August  1,  2014  and  expiring  on  October  31,  2018.  In  connection  therewith,  we  paid  a  security
deposit of $44,546. During December 2016, in an effort to reduce operating costs, we exited this facility and terminated this lease. The total
costs associated with exiting this facility were $0.1 million.

On  June  19,  2015,  we  entered  into  a  lease  for  approximately  2,450  square  feet  of  office  space  in  Dublin,  Ireland,  whereby  we
agreed to lease premises, commencing June 1, 2015 and expiring on May 31, 2018. During August 2017, in an effort to reduce operating
costs, we terminated this lease and exited the premises in November 2017.

On  July  27,  2015,  we  entered  into  a  lease  for  approximately  132  square  feet  of  office  space  in  Montreal,  Canada,  whereby  we
agreed to lease premises, commencing August 1, 2015 and expiring on July 31 on an annual renewal basis. In connection therewith, we
paid a security deposit of $800.

On August 24, 2015, we entered into a lease for approximately 2,762 square feet of office space in San Diego, California, whereby
we agreed to lease premises, commencing September 1, 2015 and expiring on August 31, 2019. In connection therewith, we paid a security
deposit of $11,272.

On August  22,  2017,  we  entered  into  a  lease  for  approximately  450  square  feet  of  office  space  in  Dublin,  Ireland,  whereby  we
agreed  to  lease  premises,  commencing  November  20,  2017  and  expiring  on  November  30,  2018.  In  connection  therewith,  we  paid  a
security deposit of $7,067.

Future minimum lease payments are as follows (in thousands):

Year Ending December 31,
2018
2019

58 

  $

  $

458 
181 
639 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
We believe that our existing facilities are suitable and adequate to meet our current business requirements.

ITEM 3 - LEGAL PROCEEDINGS

From  time  to  time,  we  may  become  involved  in  various  lawsuits  and  legal  proceedings  which  arise  in  the  ordinary  course  of
business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time
that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or
in the aggregate, a material adverse effect on our business, financial condition, operating results or cash flows.

ITEM 4 – MINE SAFETY DISCLOSURES

Not applicable.

PART II

ITEM  5  -  MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER
PURCHASES OF EQUITY SECURITIES

Price Range of Common Stock

Our common stock is listed on The NASDAQ Global Market under the symbol “TNXP”. The following table sets forth, for the
periods indicated, the high and low sales prices per share of our common stock as reported by The NASDAQ Stock Market, after giving
effect to the 1-for-10 reverse stock split, which was effected on March 17, 2017.

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Fiscal Year 2017

High

Low

9.40    $
5.81    $
4.77    $
4.99    $

3.30 
3.80 
2.85 
3.31 

Fiscal Year 2016

High

Low

79.54    $
37.70    $
28.00    $
8.50    $

22.00 
18.40 
6.90 
3.52 

  $
  $
  $
  $

  $
  $
  $
  $

On March 7, 2018, the closing sale price of our common stock, as reported by The NASDAQ Stock Market, was $3.59 per share.
On  March  7,  2018,  there  were  106  holders  of  record  of  our  common  stock.  Because  many  of  our  shares  of  common  stock  are  held  by
brokers and other institutions on behalf of stockholders, we are unable to estimate the total number of stockholders represented by these
record holders.

59 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
Dividend Policy

We have never paid any cash dividends on our capital stock and do not anticipate paying any cash dividends on our common stock
in the foreseeable future. We intend to retain future earnings to fund ongoing operations and future capital requirements of our business.
Any future determination to pay cash dividends will be at the discretion of the Board and will be dependent upon our financial condition,
results of operations, capital requirements and such other factors as the Board deems relevant.

Equity Compensation Information

The following table summarizes information about our equity compensation plans as of December 31, 2017.

Number of Shares
of Common Stock
to be Issued
upon Exercise
of Outstanding
Options
(a)

Weighted-Average
Exercise Price of
Outstanding Options
(b)

Number of Options
Remaining Available for
Future Issuance Under
Equity Compensation Plans
(excluding securities
reflected in column (a))
(c)

401,724    $

—     
401,724    $

39.81     

—     
39.81     

1,185,702 

— 
1,185,702 

Plan Category
Equity compensation plans approved by stockholders
Equity compensation plans not approved by

stockholders

Total

Recent Sales of Unregistered Securities

None.  

Purchases of Equity Securities by the Issuer and Affiliated Purchasers

We did not purchase any of our registered securities during the period covered by this Annual Report.

ITEM 6 – SELECTED FINANCIAL DATA

Not required under Regulation S-K for “smaller reporting companies.” 

60 

 
 
 
 
 
 
 
   
   
 
   
   
   
 
 
 
 
 
 
 
ITEM  7  -  MANAGEMENT’S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND  RESULTS  OF
OPERATIONS

This  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations  includes  a  number  of  forward-
looking statements that reflect Management’s current views with respect to future events and financial performance. You can identify these
statements  by  forward-looking  words  such  as  “may”  “will,”  “expect,”  “anticipate,”  “believe,”  “estimate”  and  “continue,”  or  similar
words. Those statements include statements regarding the intent, belief or current expectations of us and members of its management team
as well as the assumptions on which such statements are based and should be read together with the “Risk Factors” section of this Annual
Report on Form 10-K for a discussion of important factors that could cause actual results to differ materially from the results described in
or implied by the forward-looking statements contained in the following discussion and analysis. Our actual results could differ materially
from those anticipated in these forward-looking statements as a result of various factors, including those discussed below and elsewhere in
this Annual Report and in other reports we file with the Securities and Exchange Commission, particularly those under “Risk Factors.”.

Business Overview

Tonix  is  a  clinical-stage  biopharmaceutical  company  focused  on  discovering  and  developing  pharmaceutical  products  to  treat
serious neuropsychiatric conditions and to improve biodefense through the development of potential medical counter-measures. Our most
advanced drug development program is focused on delivering a safe and effective long-term treatment for posttraumatic stress disorder, or
PTSD.  PTSD  is  characterized  by  chronic  disability,  inadequate  treatment  options,  high  utilization  of  healthcare  services,  and  significant
economic  burden.  We  have  assembled  a  management  team  with  significant  industry  experience  to  lead  the  development  of  our  product
candidates. We complement our management team with a network of scientific, clinical, and regulatory advisors that includes recognized
experts in the fields of PTSD, other central nervous system disorders and biodefense.

In June 2017, the U.S. Food and Drug Administration, or FDA, conditionally accepted the proposed trade name Tonmya for TNX-
102 SL for the treatment of PTSD. The FDA’s final approval of Tonmya as a name for TNX-102 SL for the treatment of PTSD is subject to
an New Drug Application, or NDA, approval. A request for review of Tonmya as the proposed name for TNX-102 SL for the management
of fibromyalgia has been withdrawn at the FDA. The U.S. Patent and Trademark Office, or PTO, has granted the federal registration of the
Tonmya mark.

61 

 
 
 
 
 
 
 
Our  lead  product  candidate,  Tonmya  or  TNX-102  SL,  a  proprietary  low-dose  cyclobenzaprine,  or  CBP,  sublingual  tablet,
designed for bedtime administration, is in Phase 3 development as a potential treatment for PTSD. TNX-102 SL is also being developed as
a treatment for agitation in Alzheimer’s disease, or AAD. The FDA has designated Tonmya a Breakthrough Therapy for the treatment of
PTSD.

Our therapeutic strategy in PTSD is supported by results from a randomized, double-blind, placebo-controlled, 12-week Phase 2
study of Tonmya in participants with military-related PTSD, which we refer to as the AtEase study. We reported topline results from the
AtEase study in May 2016. In the AtEase study, participants experienced their index trauma during military service in 2001 or later and had
a  baseline  Clinician-Administered  PTSD  Scale  for  DSM-5,  or  CAPS-5,  score  of  29  or  higher  and  were  randomized  in  a  2:1:2  ratio  to
Tonmya 2.8 mg, Tonmya 5.6 mg (2 x 2.8 mg tablets), or placebo sublingual tablets at bedtime daily for 12 weeks, respectively. This study
was  conducted  at  24  U.S.  centers  and  enrolled  231  participants  in  the  modified  intent-to-treat  population.  The  primary  objective  of  the
AtEase study was to evaluate the efficacy and safety of Tonmya in the treatment of military-related PTSD. The primary efficacy endpoint
was  the  12-week  mean  change  from  baseline  in  the  severity  of  PTSD  symptoms  as  measured  by  CAPS-5  between  those  treated  with
Tonmya and those receiving placebo. The CAPS-5 scale is a standardized structured clinician interview and is considered the gold standard
in clinical research and regulatory approval for measuring the symptom severity of PTSD.

AtEase  was  adequately  designed  to  evaluate  whether  a  2.8  mg  dose  would  be  efficacious,  which  would  have  provided  an
opportunity for this study to be used as one of the two pivotal efficacy studies required to support approval of Tonmya for the treatment of
PTSD. Although  the  2.8  mg  dose  trended  in  the  direction  of  a  therapeutic  effect,  it  did  not  reach  statistical  significance  on  the  primary
endpoint. The 5.6 mg dose had a therapeutic effect as assessed by the CAPS-5 scale, which was statistically significant by MMRM with MI
analysis (p-value = 0.031), even though this arm of the study, by design, included only approximately half the number of participants of the
2.8 mg and placebo arms. Tonmya demonstrated a dose-effect on multiple efficacy and safety measurements in the AtEase study.  

 In the AtEase study, Tonmya was well tolerated and the participant retention rate was 73% on placebo, 79% on Tonmya 2.8 mg
and 84% on Tonmya 5.6 mg. Four distinct SAEs were reported in the study; three were in the placebo group, and one (proctitis/peri-rectal
abscess,) in the Tonmya arm, which was determined to be unrelated to Tonmya. The most common not dose-related adverse events were
mild and transient local administration site conditions and of these oral hypoaesthesia, or numbness, was the most frequent and occurred in
39%  of  participants  treated  with  the  2.8  mg  dose  and  36%  of  the  participants  treated  with  the  5.6  mg  dose,  compared  to  2%  of  the
participants  receiving  placebo.  Oral  paresthesia,  or  tingling,  occurred  in  16%  of  participants  treated  with  the  2.8  mg  dose  and  4%  of
participants  treated  with  the  5.6  mg  dose,  compared  to  3%  of  the  participants  receiving  placebo.  Glossodynia,  or  a  burning  or  stinging
sensation in the mouth, occurred in 3% of participants treated with the 2.8 mg dose and 6% of participants treated with the 5.6 mg dose,
compared to 1% of participants receiving placebo.

Systemic adverse events that were potentially dose-related and occurred in greater than or equal to 5% of participants treated with
the 5.6 mg dose or placebo included: somnolence in 16% versus 6% of the participants receiving placebo; dry mouth in 16% versus 11% of
the  participants  receiving  placebo;  headache  in  12%  versus  4%  of  the  participants  receiving  placebo;  insomnia  in  6%  versus  9%  of  the
participants  receiving  placebo;  sedation  in  12%  versus  1%  of  the  participants  receiving  placebo;  upper  respiratory  tract  infection  in  4%
versus  5%  of  the  participants  receiving  placebo;  abnormal  dreams  in  2%  versus  5%  of  the  participants  receiving  placebo;  and  weight
increase in 2% versus 5% of the participants receiving placebo. For the participants treated with the 2.8 mg dose, the incidence of the most
common systemic adverse events reported above were less frequent than participants treated with the 5.6 mg dose with the exception of
insomnia, which was 8%.

Retrospective analysis of the AtEase study suggested that the subset of participants with CAPS-5 score of 33 or higher at baseline
(80% of AtEase population) was equivalent to the population of PTSD subjects studied in prior FDA registration studies of paroxetine and
sertraline  using  older  versions  of  the  CAPS.  The  effect  size  (Cohen’s d)  of  the  PTSD  symptom  improvement  by  CAPS-5  in  this  subset,
comparing  Tonmya  5.6  mg  with  placebo,  was  larger  at  0.53  than  the  effect  size  in  the  full  set  with  CAPS-5  score  of  29  or  higher  at
baseline, 0.36. To confirm this efficacy evidence, our ongoing Phase 3 program is enrolling participants with baseline CAPS-5 score of 33
or  higher.  The  beneficial  effects  of  Tonmya  5.6  mg  were  preserved  in  the  subgroup  with  PTSD  from  combat  traumas  (85%  of AtEase
population). Also, continuing remission (i.e. satisfying remission criterion of a CAPS-5 score less than 11 at both week 8 and week 12) was
observed in 21% of participants in the Tonmya 5.6 mg group as compared to 5.2% of participants in the placebo group (p = 0.02, logistic
regression). The AtEase study supported the hypothesized mechanism of sleep quality improvement, since additional retrospective analyses
showed  that  in  the  subset  of  participants  with  CAPS-5  score  of  33  or  higher,  sleep  improvement  at  week  4,  measured  by  the  PROMIS
Sleep Disturbance instrument, predicted treatment response (by improvement in total CAPS-5 score without the sleep item) at week 12 in
the Tonmya 5.6 mg group (p = 0.01, linear regression).

62 

 
 
 
 
 
 
 
 
On December 16, 2016, the FDA designated Tonmya a Breakthrough Therapy for the treatment of PTSD based on data derived

from a population with military-related PTSD in the AtEase study.

We received FDA agreement of the first Phase 3 study design in January 2017. We commenced the HONOR study, a randomized,
double-blind placebo-controlled Phase 3 study of Tonmya in approximately 550 participants with military-related PTSD in the first quarter
of 2017. This study is an adaptive design study based on the results of the Phase 2 AtEase study. The study design is very similar to the
Phase 2 AtEase study, except there will be one unblinded interim analysis, or IA, and the involvement of the independent data monitoring
committee,  or  IDMC,  to  review  unblinded  IA  results.  The  IDMC  will  make  a  recommendation  to  continue  as  planned,  to  continue  but
increase the number of recruited participants or to stop for success. In addition, only one active dose (5.6 mg administered as 2 x 2.8 mg
tablets) is investigated and the entrance criterion is CAPS-5 ≥ 33 in this Phase 3 study. The IA will be conducted when approximately 50%
of  the  initially  planned  participants  (approximately  275  participants)  are  randomized.  The  HONOR  study  is  being  conducted  at
approximately 40 U.S. sites. As in the case of the AtEase study, the primary efficacy endpoint of the HONOR study is the 12-week mean
change from baseline in the severity of PTSD symptoms as measured by the CAPS-5 scale between those treated with Tonmya 5.6 mg and
those receiving placebo.

At the Initial Cross-disciplinary Breakthrough Therapy meeting on March 9, 2017, the FDA confirmed that a single-study NDA
approval  is  possible  if  the  topline  data  of  the  Phase  3  HONOR  study  is  statistically  persuasive  and  no  additional  abuse  and  dependency
study is necessary to support the NDA filing.

On  May  2,  2017,  we  were  issued  U.S.  patent  9,636,408  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline  Hydrochloride”,  which  includes  compositions  of  cyclobenzaprine  HCl  and  methods  of  manufacturing  the  eutectic.  The
Protectic™  protective  eutectic  and Angstro-Technology™  formulation  claimed  in  the  patent  are  important  elements  of  our  proprietary
Tonmya composition. The patent is expected to provide Tonmya with U.S. market exclusivity until 2034.

On September 7, 2017, we had a Breakthrough Therapy Chemistry, Manufacturing and Controls (“CMC”) guidance meeting with
the FDA regarding the CMC data required to support the Tonmya NDA and commercial product.  We received the FDA formal minutes
from that meeting in October 2017 that reflect our readiness to manufacture Tonmya commercial product at production scale if a single-
study  NDA  can  be  submitted  based  on  the  HONOR  study.  This  is  critical  to  the  successful  launch  of  a  potentially  improved  treatment
option for PTSD patients, especially those with military-related PTSD. In principle, our proposed CMC data package to support Tonmya’s
NDA approval and commercial manufacturing plans was acceptable to the FDA.

  On  September  13,  2017,  we  were  issued  European  patent  2,501,234  “Methods  and  Compositions  for  Treating  Symptoms
Associated  with  PTSD  Using  Cyclobenzaprine”.  This  patent  recites  the  use  of  CBP  for  the  treatment  of  PTSD,  which  covers  the  use  of
Tonmya  for  the  treatment  of  PTSD,  since  the  active  ingredient  in  Tonmya  is  CBP.  The  patent  is  expected  to  provide  Tonmya  with
European market exclusivity until 2030 and may be extended based on the timing of the European marketing authorization of Tonmya for
PTSD.

On November 6, 2017, we held a pre-IND meeting with the FDA to discuss our proposed development of TNX-102 SL for the
treatment of Agitation in Alzheimer’s Disease. We received the formal minutes from that meeting in December 2017 that reflect that Tonix
has the data needed to file an IND to support a potentially pivotal efficacy study. We plan to submit the TNX-102 SL IND for agitation in
Alzheimer’s disease by the end of March 2018.

63 

 
 
 
 
 
 
 
 
 
On December 15, 2017 we were issued Japanese Patent No. 6259452, “Compositions and Methods for Transmucosal Absorption,”

by the Japanese Patent Office (JPO) relating to the pharmacokinetic profile of Tonmya, or TNX-102 SL.

On January 23, 2018, we were issued a Notice of Allowance from PTO for U.S. Patent Application 12/948,828, “Methods and
compositions  for  treating  symptoms  associated  with  PTSD  using  Cyclobenzaprine”.  This  patent  protects  the  use  of  Tonmya  for  the
treatment of PTSD as well as its active ingredient CBP for the treatment of PTSD. A Notice of Allowance signifies that we will be entitled
to receive patent protection until 2030 in the U.S. for the allowed claims when the patent is issued. This method of use patent for Tonmya
extends  upon  previously  granted  patents  related  to  the  composition  of  matter  (U.S.  Patent  No.  9,636,408)  and  the  active  ingredient  in
Tonmya (European Patent No. 2,501,234) as described above.

On March 1, 2018, we received a Notice of Allowance from the JPO for Japanese Patent Application No. 2016-503239 “Eutectic
Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride The allowed claims recite pharmaceutical compositions
comprising the eutectics and methods of manufacturing these eutectic formulations.

We also have a pipeline of other drug and biologic candidates, including two pre-IND candidates, TNX-601 (tianeptine oxalate)
for PTSD and TNX-801, a potential smallpox-preventing vaccine, an IND candidate, TNX-301, a potential treatment for AUD, and TNX-
701,  a  biodefense  development  program  for  protection  from  radiation  injury.  We  hold  worldwide  development  and  commercialization
rights to all of our product candidates.  

TNX-601  is  a  novel  oral  formulation  of  tianeptine  oxalate  in  the  pre-IND  stage  of  development  for  the  daytime  treatment  for
PTSD.  We  have  discovered  a  novel  salt  and  polymorph,  which  we  believe  may  provide  improved  stability,  consistency,  and
manufacturability relative to the known forms of tianeptine. Leveraging our development expertise in PTSD, TNX-601 is being developed
as  a  first-line  monotherapy  for  PTSD  for  daytime  use.  Tianeptine’s  reported  pro-cognitive  and  anxiolytic  effects  as  well  as  its  ability  to
attenuate the neuropathological effects of excessive stress responses suggest that it may be used to treat PTSD by a different mechanism of
action than Tonmya. On April 19, 2016, we were issued U.S. patent 9,314,469 B2 “Method for treating neurocognitive dysfunction” which
includes using tianeptine for cognitive dysfunction associated with corticosteroid use. We intend to develop TNX-601 under Section 505(b)
(1) of the FDCA as a potential daytime treatment for PTSD and cognitive dysfunction associated with corticosteroid use. Pharmaceutical
development work on TNX-601 has been initiated.

TNX-801  is  a  novel  potential  smallpox-preventing  vaccine  based  on  a  live  synthetic  version  of  HPXV  grown  in  cell  culture.
Professor David Evans and Dr. Ryan Noyce at the University of Alberta, Canada in collaboration with us, synthesized the HPVX, which
demonstrated protective vaccine activity in mice, using a model of lethal vaccinia infection (Noyce RS, et. al. 2018 PLoS ONE 13(1)). We
are  developing  TNX-801  as  a  potential  smallpox-preventing  vaccine  for  widespread  immunization  and  for  the  U.S.  strategic  national
stockpile.  Though  it  shares  structural  characteristics  with  vaccinia-based  vaccines,  TNX-801  has  unique  virulence  properties  that  we
believe may suggest lower toxicity and potential safety advantages over existing vaccinia-based vaccines, which have been associated with
adverse side effects such as myopericarditis. We intend to meet with the FDA to discuss the most efficient and appropriate investigational
plan,  e.g.,  the  application  of  the  Animal  Rule,  or  conducting  active  comparator  study  using  ACAM2000,  to  establish  the  safety  and
effectiveness  evidence  to  support  the  licensure  TNX-801.  In  the  1970s,  vaccination  against  smallpox  was  discontinued  in  the  U.S.;
however, smallpox remains a material threat to national security. We recently filed a patent on the novel virus vaccine. In addition, 12 years
of  non-patent-based  exclusivity  is  provided  under  the  Patient  Protection  and  Affordable  Care  Act,  or  PPACA.  It  is  unknown  if  a
replacement for the repeal of the Affordable Care Act, if enacted, would contain the 12-year exclusivity provision. Following the recent
passage of the 21st Century Cures Act, we believe TNX-801 qualifies as a medical countermeasure, and therefore should be eligible for a
Priority Review Voucher upon FDA approval. However, the Priority Review Voucher program provision of the 21st Century Cures Act is
set to expire in 2023. If TNX-801 does not receive FDA licensure by 2023, we may not be able to capitalize on the incentives contained in
the 21st Century Cures Act unless the provision allowing for the Priority Review Voucher Program is extended until such time as TNX-801
is licensed. We are currently working to develop a vaccine that meets cGMP quality to support an IND study.

TNX-301  is  a  fixed-dose  CDP  containing  two  FDA-approved  drugs,  disulfiram  and  selegiline.  We  intend  to  develop  TNX-301
CDP under Section 505(b)(2) of the FDCA as a potential treatment for AUD, and we have commenced development work on TNX-301
formulations. A pre-IND meeting was held in February 2016 to discuss the clinical development program of TNX-301 for AUD. At that
meeting, the FDA advised us the nonclinical studies required for this CDP IND application to support the initiation of the first-in-man study
with TNX-301. IND planning activities are underway.

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In  addition,  we  own  rights  to  intellectual  property  on  a  biodefense  technology  relating  to  the  development  of  protective  agents
against radiation exposure, which we refer to as TNX-701. We have begun nonclinical research and development on TNX-701. We plan to
develop TNX-701 under the Animal Rule. We expect significant reduction in development costs and risks compared to the development of
other NCEs or new biologic candidates.

Current Operating Trends

 Our  current  research  and  development  efforts  are  focused  on  developing  Tonmya  for  PTSD,  but  we  also  expend  effort  on  our
other pipeline programs, including TNX-601, TNX-801 and TNX-301. Our research and development expenses consist of manufacturing
work and the cost of drug ingredients used in such work, fees paid to consultants for work related to clinical trial design and regulatory
activities, fees paid to providers for conducting various clinical studies as well as for the analysis of the results of such studies, and for other
medical research addressing the potential efficacy and safety of our drugs. We believe that significant investment in product development
is  a  competitive  necessity,  and  we  plan  to  continue  these  investments  in  order  to  be  in  a  position  to  realize  the  potential  of  our  product
candidates and proprietary technologies.

We expect that all of our research and development expenses in the near-term future will be incurred in support of our current and
future  preclinical  and  clinical  development  programs  rather  than  technology  development.  These  expenditures  are  subject  to  numerous
uncertainties  relating  to  timing  and  cost  to  completion.  We  test  compounds  in  numerous  preclinical  studies  for  safety,  toxicology  and
efficacy. At the appropriate time, subject to the approval of regulatory authorities, we expect to conduct early-stage clinical trials for each
drug  candidate.  We  anticipate  funding  these  trials  ourselves,  and  possibly  with  the  assistance  of  federal  grants,  contracts  or  other
agreements. As we obtain results from trials, we may elect to discontinue or delay clinical trials for certain products in order to focus our
resources  on  more  promising  products.  Completion  of  clinical  trials  may  take  several  years,  and  the  length  of  time  generally  varies
substantially according to the type, complexity, novelty and intended use of a product candidate.

The commencement and completion of clinical trials for our products may be delayed by many factors, including lack of efficacy
during  clinical  trials,  unforeseen  safety  issues,  slower  than  expected  participant  recruitment,  lack  of  funding  or  government  delays.  In
addition, we may encounter regulatory delays or rejections as a result of many factors, including results that do not support the intended
safety or efficacy of our product candidates, perceived defects in the design of clinical trials and changes in regulatory policy during the
period of product development. As a result of these risks and uncertainties, we are unable to accurately estimate the specific timing and
costs  of  our  clinical  development  programs  or  the  timing  of  material  cash  inflows,  if  any,  from  our  product  candidates.  Our  business,
financial condition and results of operations may be materially adversely affected by any delays in, or termination of, our clinical trials or a
determination  by  the  FDA  that  the  results  of  our  trials  are  inadequate  to  justify  regulatory  approval,  insofar  as  cash  in-flows  from  the
relevant drug or program would be delayed or would not occur. 

Results of Operations

We anticipate that our results of operations will fluctuate for the foreseeable future due to several factors, such as the progress of
our  research  and  development  efforts  and  the  timing  and  outcome  of  regulatory  submissions.  Due  to  these  uncertainties,  accurate
predictions of future operations are difficult or impossible to make.

Fiscal year Ended December 31, 2017 Compared to Fiscal year Ended December 31, 2016

Research  and  Development  Expenses.  Research  and  development  expenses  for  the  fiscal  year  ended  December  31,  2017  were
$13.3  million,  a  decrease  of  $15.2  million,  or  53%,  from  $28.5  million  for  the  fiscal  year  ended  December  31,  2016.  This  decrease  is
predominately due to the discontinuation of development work related to the episodic tension-type headache and fibromyalgia programs. In
2017,  we  incurred  $7.9  million,  $0.3  million  and  $1.3  million  in  clinical,  non-clinical,  and  manufacturing,  respectively,  as  compared  to
$16.4 million, $1.4 million and $3.3 million in 2016, respectively. Costs related to product development decreased to $0 for the fiscal year
ended  December  31,  2017  from  $0.3  million  for  the  fiscal  year  ended  December  31,  2016,  a  decrease  of  $0.3  million,  or  100%.  The
decrease is primarily due to the reduction in active clinical trials. 

65 

 
 
 
 
 
 
 
 
 
 
 
Compensation-related expenses decreased to $2.1 million for the fiscal year ended December 31, 2017, from $4.5 million for the
fiscal year ended December 31, 2016, a decrease of $2.4 million, or 53%. Cash compensation-related expenses were $1.7 million for the
fiscal year ended December 31, 2017, a decrease of $1.9 million, or 53%, from $3.6 million for the fiscal year ended December 31, 2016.
The  decrease  was  primarily  a  result  of  personnel  decreases  during  2016.  We  incurred  $0.4  million  in  stock-based  compensation  in
connection with the vesting of stock options in 2017, which were previously issued to officers and consultants, as compared to $0.9 million
in stock-based compensation in 2016. Regulatory and legal costs decreased to $0.9 million for the fiscal year ended December 31, 2017,
from $1.3 million for the fiscal year ended December 31, 2016, a decrease of $0.4 million, or 31%. The decrease in regulatory and legal
costs is primarily due to the reduction in active trials.

Travel, meals and entertainment costs increased to $0.6 million for the fiscal year ended December 31, 2017, from $0.5 million for
the fiscal year ended December 31, 2016, an increase of $0.1 million, or 20%. Travel, meals and entertainment costs include travel related
to clinical development, including investigator meetings and medical-related conferences. Such activities increased in 2017 as compared to
2016 related to recruitment for the ongoing Honor study. Other research and development costs were $0.2 million for the fiscal year ended
December 31, 2017, after offsetting an insurance refund received of $0.2 million, from $0.8 million for the fiscal year ended December 31,
2016, a decrease of $0.6 million, or 75%. The decrease is primarily a result of lower insurance expense as a result of having fewer active
trials, as well as lower rent and office-related expenses due to the closure of our San Jose facility. Other research and development costs
include rent, insurance and other office-related expenses.

General  and  Administrative  Expenses.  General  and  administrative  expenses  for  the  fiscal  year  ended  December  31,  2017  were
$8.0 million, a decrease of $2.4 million, or 23%, from $10.4 million incurred in the fiscal year ended December 31, 2016. This decrease is
primarily due to a reduction in personnel and professional services.

Compensation-related expenses decreased to $3.3 million for the fiscal year ended December 31, 2017, from $5.2 million for the
fiscal  year  ended  December  31,  2016,  a  decrease  of  $1.9  million,  or  37%.  We  incurred  $1.4  million  in  stock-based  compensation  in
connection  with  the  employee  stock  purchase  plan  and  the  vesting  of  restricted  stock  units  and  stock  options  in  2017,  which  were
previously  issued  to  board  members,  officers,  employees  and  a  consultant,  as  compared  to  $2.3  million  in  stock-based  compensation  in
2016. Cash compensation-related expenses were $1.9 million for the fiscal year ended December 31, 2017, a decrease of $1.0 million, or
34%, from $2.9 million for the fiscal year ended December 31, 2016. The decrease was primarily a result of personnel decreases during
2017 and 2016.

Professional services for the fiscal year ended December 31, 2017 totaled $3.0 million, a decrease of $0.2 million, or 6%, over the
$3.2 million incurred for the fiscal year ended December 31, 2016. Of professional services, legal fees totaled $1.1 million for the fiscal
year ended December 31, 2017, an increase of $0.1 million, or 10%, from $1.0 million incurred for the fiscal year ended December 31,
2016. The increase was mainly due to SEC filings during 2017. Audit and accounting fees incurred in the fiscal years ended December 31,
2017 and 2016 both amounted to $0.6 million. Investor and public relations fees totaled $0.5 million for the fiscal year ended December 31,
2017, a decrease of $0.5 million, or 50%, from $1.0 million incurred in the fiscal year ended December 31, 2016. The decrease is primarily
due to a reduction in external investor and public relations activities as most of these roles were moved internally. Other consulting fees and
other professional fees totaled $0.8 million for the fiscal year ended December 31, 2017, an increase of $0.2 million, or 33%, from $0.6
million  incurred  in  the  fiscal  year  ended  December  31,  2016.  Other  professional  fees  include  human  resources,  finance  and  corporate
consultants. The increase in primarily driven by additional spend on corporate consultants.

Travel, meals and entertainment costs for the fiscal year ended December 31, 2017 were $0.3 million, a decrease of $0.2 million,
or 40%, from $0.5 million incurred in the fiscal year ended December 31, 2016. Travel, meals and entertainment costs include travel related
to  business  development  and  investor  relations  activities,  which  were  significantly  reduced  from  2016.  Office  and  other  administrative
expenses for the fiscal year ended December 31, 2017 were $1.4 million, a decrease of $0.1 million, or 7%, from $1.5 million incurred in
the fiscal year ended December 31, 2016. Office and other administrative expenses include rent, depreciation, insurance, business taxes,
dues and subscriptions and other office related expenses, which were reduced from 2016 due to less personnel. 

66 

 
 
 
 
 
 
 
 
Net Loss. As a result of the foregoing, the net loss for the year ended December 31, 2017 was $21.1 million, compared to a net

loss of $38.8 million for the year ended December 31, 2016.

Liquidity and Capital Resources

 As of December 31, 2017, we had working capital of $24.3 million, comprised primarily of cash and cash equivalents of $25.5
million and prepaid expenses and other of $0.9 million, offset by $1.3 million of accounts payable and $0.8 million of accrued expenses. A
significant  portion  of  the  accounts  payable  and  accrued  expenses  are  due  to  work  performed  in  relation  to  our  phase  3  clinical  trial  of
Tonmya in PTSD. For the years ended December 31, 2017 and 2016, we used approximately $19.1 million and $37.3 million of cash in
operating activities, respectively, which represents cash outlays for research and development and general and administrative expenses in
such periods. The decrease in cash outlays principally resulted from a reduction in clinical, non-clinical, manufacturing and regulatory cost
activities. For the year ended December 31, 2017, net proceeds from financing activities were $18.5 million, predominately from the sale of
our  common  stock  and  warrants.  In  the  comparable  2016  period,  approximately  $20.5  million  was  raised  through  the  sale  of  shares  of
common stock.  

 Cash provided by investing activities for the year ended December 31, 2017 and 2016 was approximately $7.2 million and $16.5

million, respectively, both predominately related to the maturity of marketable securities.

We believe that our cash resources will be sufficient to meet our projected operating requirements through the end of 2018, but we

not have enough resources to meet our operating requirements for the one-year period from the date of filing of this Form 10-K.

We  continue  to  face  significant  challenges  and  uncertainties  and,  as  a  result,  our  available  capital  resources  may  be  consumed
more rapidly than currently expected due to changes we may make in our research and development spending plans. These factors raise
substantial doubt about our ability to continue as a going concern for the one year period from the date of filing of this Form 10-K. We
have  the  ability  to  obtain  additional  funding  through  public  or  private  financing  or  collaborative  arrangements  with  strategic  partners  to
increase the funds available to fund operations. Without additional funds, we may be forced to delay, scale back or eliminate some of our
research and development activities, or other operations and potentially delay product development in an effort to provide sufficient funds
to  continue  our  operations.  If  any  of  these  events  occurs,  our  ability  to  achieve  our  development  and  commercialization  goals  would  be
adversely affected.

Lincoln Park Transaction

On September 28, 2017, we entered into a purchase agreement (the “Purchase Agreement”)  and  a  registration  rights  agreement
(the  “Registration  Rights Agreement”)  with  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”).  Pursuant  to  the  terms  of  the  Purchase
Agreement, Lincoln Park has agreed to purchase from us up to $15,000,000 of our common stock (subject to certain limitations) from time
to time during the term of the Purchase Agreement. Pursuant to the terms of the Registration Rights Agreement, we filed with the SEC a
registration statement to register for resale under the Securities Act the shares that have been or may be issued to Lincoln Park under the
Purchase Agreement.

Pursuant  to  the  terms  of  the  Purchase Agreement,  at  the  time  we  signed  the  Purchase Agreement  and  the  Registration  Rights
Agreement,  we  issued 73,039 shares  of  common  stock  to  Lincoln  Park  as  consideration  for  its  commitment  to  purchase  shares  of  our
common stock under the Purchase Agreement. The commitment shares were valued at $300,000, recorded as an addition to equity for the
issuance of the common stock and treated as a reduction to equity as a cost of capital to be raised under the Purchase Agreement.

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Regular Purchases

Under the Purchase Agreement, on any business day selected by us, we may direct Lincoln Park to purchase up to 30,000 shares of
our common stock on any such business day (a “Regular Purchase”), provided, however, that (i) the Regular Purchase may be increased to
up  to  40,000  shares,  provided  that  the  closing  sale  price  is  not  below  $5.00  on  the  purchase  date,  (ii)  the  Regular  Purchase  may  be
increased to up to 50,000 shares, provided that the closing sale price is not below $6.00 on the purchase date, (iii) the Regular Purchase
may  be  increased  to  up  to  60,000  shares,  provided  that  the  closing  sale  price  is  not  below  $7.50  on  the  purchase  date,  (iv)  the  Regular
Purchase may be increased to up to 70,000 shares, provided that the closing sale price is not below $10.00 on the purchase date, and (v) we
may direct Lincoln Park to purchase shares in a Regular Purchase only if at least one business day has passed since the most recent Regular
Purchase, as applicable, was completed. In each case, the maximum amount of any single Regular Purchase may not exceed $1,000,000 per
purchase.

Accelerated Purchases

In  addition  to  Regular  Purchases  described  above,  we  may  also  direct  Lincoln  Park,  on  any  business  day  on  which  we  have
properly submitted a Regular Purchase notice and the closing sale price of our common stock is not below $3.00 (subject to adjustment for
any  reorganization,  recapitalization,  non-cash  dividend,  stock  split,  reverse  stock  split  or  other  similar  transaction  as  provided  in  the
Purchase Agreement), to purchase an additional amount of our common stock on the next business day (an “Accelerated Purchase”), not to
exceed the lesser of:

● 30% of the aggregate shares of our common stock traded during normal trading hours on the purchase date; and

● Three (3) times the number of purchase shares purchased pursuant to the corresponding Regular Purchase.

Initial Purchase

In addition to the Regular Purchases described above, we had the option, on the first day that we were able to begin selling shares
to Lincoln Park under the Purchase Agreement, to direct Lincoln Park to purchase up to 300,000 shares (the “Initial Purchase”), provided,
however, that Lincoln Park’s committed obligation under the Initial Purchase could not exceed $1,000,000. Lincoln Park made an initial
purchase of 218,340 shares.

Additional Purchases

In addition to the Regular Purchases, Accelerated Purchases and the Initial Purchase described above, from time to time we may
also  direct  Lincoln  Park,  on  any  business  day  that  the  closing  price  of  ours  common  stock  is  not  below  $3.00,  to  purchase  additional
amounts of its common stock (an “Additional Purchase”), provided, however, that (i) we may direct Lincoln Park to purchase shares in an
Additional Purchase only if at least 15 business days have passed since the most recent Additional Purchase, as applicable, was completed,
(ii) we may direct Lincoln Park to purchase shares in an Additional Purchase only if at least 30 business days have passed since the Initial
Purchase,  if  exercised,  was  completed,  (iii)  Lincoln  Park’s  committed  obligation  under  any  single Additional  Purchase  shall  not  exceed
$500,000, and (iv) Lincoln Park’s committed obligation under all Additional Purchases shall not exceed $2,000,000 in the aggregate.

Through March 1, 2018, we have sold an aggregate of 248,340 shares of common stock, including the initial purchase, under the

Purchase Agreement, for gross proceeds of approximately $1.1 million, at an average selling price of $4.56 per share.

April 2017 Financing

On  March  30,  2017,  we  entered  into  an  underwriting  agreement  with  Aegis  Capital  Corp.,  as  representative  of  the  several
underwriters  (collectively,  the  “2017  Underwriters”),  relating  to  the  issuance  and  sale  of  1,800,000  shares  of  our  common  stock,  in  an
underwritten  public  offering  (the  “April  2017  Financing”).  The  public  offering  price  for  each  share  of  common  stock  was  $4.45.  We
granted the 2017 Underwriters an option to purchase up to an additional 270,000 shares of common stock to cover over-allotments, if any.

68 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The April 2017 Financing closed on April 4, 2017. The 2017 Underwriters purchased the shares at a seven percent discount to the
public offering price, for an aggregate discount of $0.6 million (or $0.31 per share). We incurred offering expenses of approximately $0.2
million.  We  received  net  proceeds  of  approximately  $7.2  million.  On April  13,  2017,  the  2017  Underwriters  fully  exercised  the  over-
allotment  option  and  purchased  270,000  shares  of  common  stock  for  net  proceeds  of  approximately  $1.1  million,  net  of  an  aggregate
discount of $0.1 million (or $0.31 per share).

At-the-Market Offering

On April 28, 2016, we entered into a sales agreement (the “2016 Sales Agreement”) with Cowen and Company, LLC (“Cowen”),
as sales agent, pursuant to which we could have, from time to time, issued and sold common stock with an aggregate value of up to $15.0
million in at-the-market (“ATM”) sales. On the same day, we filed a prospectus supplement under our existing shelf registration relating to
the 2016 Sales Agreement. Cowen acted as sole sales agent for any sales made under the 2016 Sales Agreement for a 3% commission on
gross proceeds. Our common stock was sold at prevailing market prices at the time of the sale, and, as a result, prices varied.  During the
year ended December 31, 2016, we sold 500,889 shares of common stock using the ATM, resulting in net proceeds of $5.4 million, net of
expenses  of  approximately  $0.2  million  of  Cowen’s  commission.  During  the  year  ended  December  31,  2017,  we  sold  an  aggregate  of
1,486,474 shares of common stock using the ATM, resulting in net proceeds of $9.1 million, net of expenses of approximately $0.3 million
of  Cowen’s  commission.  With  these  sales,  we  sold  all  $15  million  of  shares  under  the  2016  Sales  Agreement,  and  the  2016  Sales
Agreement was terminated.

On August 1, 2017, we entered into a new sales agreement (the “2017 Sales Agreement”) with Cowen, as sales agent, pursuant to
which we could, from time to time, issue and sell common stock with an aggregate value of up to $9.0 million in ATM sales. No shares of
common stock have been sold under the 2017 Sales Agreement. On September 15, 2017, we withdrew the shelf registration statement on
Form S-3 filed on August 11, 2017. We will not make sales under the 2017 Sales Agreement until a new shelf registration statement on
Form S-3 is filed and declared effective.

October 2016 Financing

On October 26, 2016, we entered into an underwriting agreement with Dawson James Securities, Inc. (“Dawson”) relating to the
issuance and sale of an aggregate of 950,000 units (“Unit”, and collectively, the “Units”) at a public offering price of $5.50 per Unit in an
underwritten public offering (the “October 2016 Financing”). Each Unit consisted of one share of our common stock, par value $0.001 per
share, and a warrant to purchase one-half share of common stock. Because we are prohibited from issuing fractional shares, the warrants
can only be exercised in lots of two, which means that each holder must exercise two warrants to receive one share of common stock, or an
aggregate of 475,000 shares of common stock. The warrants have an initial exercise price of $6.30 per share and have a term of five years.
The exercise price and number of shares of common stock issuable upon exercise of the warrants will be subject to adjustment in the event
of any stock split, reverse stock split, stock dividend, recapitalization, reorganization or similar transaction, as described in the warrants.

We  also  granted  Dawson  a  45-day  option  to  purchase  up  to  142,500  additional  shares  of  common  stock  and/or  warrants  to

purchase up to 71,250 shares of common stock, to cover over-allotments, if any.

The October 2016 Financing closed on October 31, 2016. Dawson purchased the Units at an eight-percent discount to the public
offering price, for an aggregate discount of approximately $0.4 million (or $0.40 per Unit). Dawson also received warrants to purchase up
to an aggregate of 47,361 shares of common stock, or approximately five percent of the total number of shares included in the Units. We
received net proceeds from the October 2016 Financing of approximately $4.6 million, after deducting the underwriting discount and other
offering  expenses  of  approximately  $0.6  million. Additionally,  Dawson  fully  exercised  the  over-allotment  option  related  to  the  warrants
and purchased additional warrants to acquire 71,250 shares of common stock for net proceeds of approximately $700.

69 

 
 
 
 
 
 
 
 
 
 
June 2016 Financing

On  June  15,  2016,  we  entered  into  an  underwriting  agreement  with  Roth  Capital  Partners,  LLC  and  National  Securities
Corporation (collectively, the “Underwriters”), relating to the issuance and sale of 500,000 shares of our common stock, in an underwritten
public  offering  (the  “June  2016  Financing”).  The  public  offering  price  for  each  share  of  common  stock  was  $20.00.  We  granted  the
Underwriters a 45-day option to purchase up to an additional 75,000 shares of common stock to cover over-allotments, if any.

The  June  2016  Financing  closed  on  June  21,  2016.  The  Underwriters  purchased  the  shares  at  a  seven  percent  discount  to  the
public offering price, for an aggregate discount of $0.7 million (or $1.40 per share). We also paid offering expenses of approximately $0.2
million. We received net proceeds of approximately $9.1 million. On July 12, 2016, the Underwriters fully exercised the over-allotment
option and purchased 75,000 shares of common stock for net proceeds of approximately $1.4 million, net of an aggregate discount of $0.1
million (or $1.40 per share).

Future Liquidity Requirements

We expect to incur losses from operations for the near future. We expect to incur increasing research and development expenses,
including  expenses  related  to  additional  clinical  trials.  We  expect  that  our  general  and  administrative  expenses  will  decrease  in  the  near
term,  as  we  have  taken  certain  measures  to  reduce  costs  in  order  to  preserve  cash  to  fund  our  activities  through  at  least  the  end  of  the
ongoing  Phase  3  HONOR  study  in  military-related  PTSD.  Our  existing  cash  is  sufficient  to  fund  our  operating  expenses  and  planned
clinical trial through the end of 2018, but we do not have enough resources to meet our operating requirements for the one-year period from
the date of filing of this Form 10-K.

Our future capital requirements will depend on a number of factors, including the progress of our research and development of
product  candidates,  the  timing  and  outcome  of  regulatory  approvals,  the  costs  involved  in  preparing,  filing,  prosecuting,  maintaining,
defending and enforcing patent claims and other intellectual property rights, the status of competitive products, the availability of financing
and our success in developing markets for our product candidates.

We will need to obtain additional capital in order to fund future research and development activities. Future financing may include
the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. Even if we are able to raise the funds
required,  it  is  possible  that  we  could  incur  unexpected  costs  and  expenses,  fail  to  collect  significant  amounts  owed  to  us,  or  experience
unexpected  cash  requirements  that  would  force  us  to  seek  alternative  financing.  Furthermore,  if  we  issue  additional  equity  or  debt
securities, shareholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to
those of existing holders of our common stock.

If additional financing is not available or is not available on acceptable terms, we may be required to delay, reduce the scope of or
eliminate  our  research  and  development  programs,  reduce  our  commercialization  efforts  or  obtain  funds  through  arrangements  with
collaborative  partners  or  others  that  may  require  us  to  relinquish  rights  to  certain  product  candidates  that  we  might  otherwise  seek  to
develop or commercialize independently.

Stock Compensation

Stock Options

We have issued awards under our 2012 Incentive Stock Option Plan, 2014 Stock Incentive Plan and 2016 Stock Incentive Plan

(collectively, the “Prior Plans”). No future awards are issuable under these Prior Plans.

On  June  16,  2017,  our  stockholders  approved  the  Tonix  Pharmaceuticals  Holding  Corp.  2017  Stock  Incentive  Plan  (the  “2017
Plan” and together with the Prior Plans, the “Plans”). As a result of adoption of the 2017 Plan by the stockholders, no further grants may be
made under the Prior Plans. Under the terms of the 2017 Plan, we may issue (1) stock options (incentive and nonstatutory), (2) restricted
stock,  (3)  SARs,  (4)  RSUs,  (5)  other  stock-based  awards,  and  (6)  cash-based  awards.  The  2017  Plan  provides  for  the  issuance  of  up  to
1,280,000 shares of common stock, which amount will be (a) reduced by awards granted under the Prior Plans after March 31, 2017, and
(b) increased to the extent that awards granted under the Plans are forfeited, expire or are settled for cash (except as otherwise provided in
the 2017 Plan).

70 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In terms of calculating how many shares are reduced or increased based on activity under the Prior Plans after March 31, 2017, the
calculation shall be based on one share for every one share that was subject to an option or SAR and 1.15 shares for every one share that
was subject to an award other than an option or SAR. With respect to awards intended to qualify as performance-based compensation under
Section 162(m) of the Code, the 2017 Plan provides that, subject to adjustment as provided in the plan, no participant may, in any 12-month
period (i) be granted options or SARs with respect to more than 750,000 shares of our common stock, (ii) earn more than 500,000 shares of
our common stock under restricted stock awards, restricted stock unit awards, performance awards and/or other stock-based awards, or (iii)
earn more than $5,000,000 under an award; provided, however, that each of these limitations shall be multiplied by two (2) with respect to
awards  granted  to  a  participant  during  the  first  calendar  year  in  which  the  participant  commences  employment  with  us  or  any  of  our
subsidiaries.  The  Board  of  Directors  determines  the  exercise  price,  vesting  and  expiration  period  of  the  grants  under  the  2017  Plan.
However, the exercise price of an incentive stock option may not be less than 110% of fair value of the common stock at the date of the
grant for a 10% or more shareholder and 100% of fair value for a grantee who is not a 10% shareholder. The fair value of the common
stock  is  determined  based  on  quoted  market  price  or  in  absence  of  such  quoted  market  price,  by  the  Board  of  Directors  in  good  faith.
Additionally, the vesting period of the grants under the 2017 Plan may not be more than five years and expiration period not more than ten
years. We reserved 1,280,000 shares of our common stock for future issuance under the terms of the 2017 Plan. As of December 31, 2017,
1,185,702 shares were available for future grants under the 2017 Plan.

We  measure  the  fair  value  of  stock  options  on  the  date  of  grant,  based  on  a  Binomial  option  pricing  model  using  certain
assumptions  discussed  in  the  following  paragraph,  and  the  closing  market  price  of  our  common  stock  on  the  date  of  the  grant.  For
employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is
generally  re-measured  on  vesting  dates  and  interim  financial  reporting  dates  until  the  service  period  is  complete.  Most  stock  options
granted pursuant to the Plans typically vest 1/3rd 12 months from the date of grant and 1/36th each month thereafter for 24 months and
expire ten years from the date of grant. In addition, we also issue performance-based options to executive officers, which options vest when
the target parameters are met, subject to a one-year minimum service period prior to vesting. Stock-based compensation expense related to
awards is amortized over the applicable vesting period using the straight-line method.

The weighted-average grant-date fair value of stock options granted was $2.92 in 2017 and $46.58 in 2016.

Stock-based compensation expense relating to options granted of $1.7 million and $2.9 million was recognized for the years ended

December 31, 2017 and 2016, respectively.

As  of  December  31,  2017,  we  had  approximately  $0.8  million  of  total  unrecognized  compensation  cost  related  to  non-vested

awards granted under the Plans, which we expect to recognize over a weighted average period of 1.01 years.

Employee Stock Purchase Plan

On June 9, 2014, our Stockholder’s approved the Tonix Pharmaceuticals Holdings Corp. 2014 Employee Stock Purchase Plan (the
“2014 ESPP”). The 2014 ESPP allows eligible employees to purchase up to an aggregate of 30,000 shares of our common stock. Under the
2014 ESPP, on the first day of each offering period, each eligible employee for that offering period has the option to enroll for that offering
period, which allows the eligible employees to purchase shares of our common stock at the end of the offering period. Each offering period
under the 2014 ESPP is for six months, which can be modified from time-to-time. Subject to limitations, each participant will be permitted
to  purchase  a  number  of  shares  determined  by  dividing  the  employee’s  accumulated  payroll  deductions  for  the  offering  period  by  the
applicable  purchase  price,  which  is  equal  to  85  percent  of  the  fair  market  value  of  our  common  stock  at  the  beginning  or  end  of  each
offering period, whichever is less. A participant must designate in his or her enrollment package the percentage (if any) of compensation to
be deducted during that offering period for the purchase of stock under the 2014 ESPP, subject to the statutory limit under the Code. As of
December 31, 2017, there were 1,689 shares available for future issuance under the 2014 ESPP.

71 

 
 
 
 
 
 
 
 
 
The  2014  ESPP  is  considered  a  compensatory  plan  with  the  related  compensation  cost  written  off  over  the  six  month  offering
period. The compensation expense related to the 2014 ESPP for the year ended December 31, 2017 and 2016 was $36,000 and $69,000,
respectively. In July 2017, 17,760 shares that were purchased as of June 30, 2017, were issued under the 2014 ESPP, and approximately
$64,000  of  employee  payroll  deductions  accumulated  at  June  30,  2017,  related  to  acquiring  such  shares,  was  transferred  from  accrued
expenses to additional paid in capital. In January 2017, 2,496 shares that were purchased as of December 31, 2016, were issued under the
2014  ESPP,  and  approximately  $10,000  of  employee  payroll  deductions  accumulated  at  December  31,  2016,  related  to  acquiring  such
shares,  was  transferred  from  accrued  expenses  to  additional  paid  in  capital.  No  employee  deductions  were  withheld  for  the  period
beginning July 1, 2017.

Restricted Stock Units

In February 2017, 5,625 RSUs vested that were granted to our non-employee directors for board services in 2016, in lieu of cash,
with a one-year vesting from the grant date and a fair value of $38.10 at the date of grant, and 5,625 shares of our common stock were
issued pursuant to such RSU’s during the year ended December 31, 2017.

In May 2017, 5,625 RSUs vested that were granted to our non-employee directors for board services in 2016, in lieu of cash, with
a one-year vesting from the grant date and a fair value of $22.90 at the date of grant, and 4,875 shares of our common stock were issued
pursuant to such RSU’s during the year ended December 31, 2017.

Stock-based  compensation  expense  related  to  RSU  grants  was  $0.1  million  and  $0.3  million  for  the  year  ended  December  31,

2017 and 2016, respectively. 

Commitments

Research and development contracts

We  have  entered  into  contracts  with  various  contract  research  organizations  with  outstanding  commitments  aggregating

approximately $11.2 million at December 31, 2017 for future work to be performed.

Operating leases

Future minimum lease payments under operating leases for office space were as follows (in thousands):

Year Ending December 31,
2018
2019

Critical Accounting Policies and Estimates

  $

  $

458 
181 
639 

Our discussion and analysis of our financial condition and results of operations are based on our consolidated financial statements,
which  have  been  prepared  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States.  The  preparation  of  these
financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities and expenses. We
evaluate  our  estimates  and  judgments  on  an  ongoing  basis.  We  base  our  estimates  on  historical  experience  and  on  assumptions  that  we
believe to be 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. Actual results may differ from these estimates.

We believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation

of our consolidated financial statements.

Research  and  Development.  We  outsource  our  research  and  development  efforts  and  expense  the  related  costs  as  incurred,
including the cost of manufacturing product for testing, licensing fees and costs associated with planning and conducting clinical trials. The
value ascribed to patents and other intellectual property acquired was expensed as research and development costs, as it related to particular
research and development projects and had no alternative future uses.

72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  estimate  our  accrued  expenses.  Our  clinical  trial  accrual  process  is  designed  to  account  for  expenses  resulting  from  our
obligations  under  contracts  with  vendors,  consultants  and  clinical  research  organizations  and  clinical  site  agreements  in  connection  with
conducting clinical trials. The financial terms of these contracts are subject to negotiations, which vary from contract to contract and may
result in payment flows that do not match the periods over which materials or services are provided to us under such contracts. We account
for trial expenses according to the progress of the trial as measured by participant progression and the timing of various aspects of the trial.
We  determine  accrual  estimates  that  take  into  account  discussions  with  applicable  personnel  and  outside  service  providers  as  to  the
progress  or  state  of  completion  of  trials,  or  the  services  completed.  During  the  course  of  a  clinical  trial,  we  adjust  our  clinical  expense
recognition if actual results differ from our estimates. We make estimates of our accrued expenses as of each balance sheet date based on
the  facts  and  circumstances  known  to  us  at  that  time.  Our  clinical  trial  accruals  and  prepaid  assets  are  dependent  upon  the  timely  and
accurate reporting of contract research organizations and other third-party vendors.

Stock-Based Compensation. All stock-based payments to employees and to nonemployee directors for their services as directors
consisted of grants of restricted stock and stock options, which are measured at fair value on the grant date and recognized in the condensed
consolidated  statements  of  operations  as  compensation  expense  over  the  relevant  vesting  period.  Restricted  stock  payments  to
nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the
date  a  performance  commitment  is  reached  or  the  date  performance  is  completed.  In  addition,  for  awards  that  vest  immediately  and  are
nonforfeitable, the measurement date is the date the award is issued.

Income Taxes. Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating
loss  and  credit  carryforwards  and  temporary  differences  between  the  tax  basis  of  assets  and  liabilities  and  their  respective  financial
reporting amounts measured at the current enacted tax rates. We record an estimated valuation allowance on its deferred income tax assets
if it is not more likely than not that these deferred income tax assets will be realized. We recognized a tax benefit from an uncertain tax
position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical
merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the
largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.

On December 22, 2017, the United States enacted tax reform legislation through the Tax Cuts and Jobs Act, which significantly

changes the existing U.S. tax laws, including a reduction in the corporate tax rate from 35% to 21%, a move from a worldwide tax system to
a territorial system, a change in the treatment of operating loss carryforwards as well as other changes. As a result of enactment of the
legislation, the Company anticipates a one-time change to its deferred tax assets and related valuation allowance. As the Company has a
full valuation allowance such change is not expected to impact the Company’s results of operations or financial position. All impacts of the
Tax Act have been measured in the Company’s income tax provision.

Recent Accounting Pronouncements

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02,
Leases (Topic 842). Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-
term  leases)  at  the  commencement  date:  a  lease  liability,  which  is  a  lessee‘s  obligation  to  make  lease  payments  arising  from  a  lease,
measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a
specified asset for the lease term. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. Early application is permitted. Lessees (for capital and operating
leases)  must  apply  a  modified  retrospective  transition  approach  for  leases  existing  at,  or  entered  into  after,  the  beginning  of  the  earliest
comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting
for leases that expired before the earliest comparative period presented. Lessees may not apply a full retrospective transition approach. We
are currently evaluating the impact of adopting this guidance.

73 

 
 
 
 
 
 
 
 
In November 2016, FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” to provide guidance on
the  presentation  of  restricted  cash  or  restricted  cash  equivalents  in  the  statement  of  cash  flows,  thereby  reducing  the  diversity  in
presentation. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and
early adoption is permitted. Adoption requires a retrospective approach. During the fourth quarter of 2017, we adopted this guidance and
have reclassified certain balances on the consolidated cash flow statement in accordance with this adoption.

Off-Balance Sheet Arrangements

Other than contractual obligations incurred in the normal course of business, we do not have any off-balance sheet financing arrangements
or  liabilities,  guarantee  contracts,  retain  or  contingent  interests  in  transferred  assets  or  any  obligation  arising  out  of  a  material  variable
interest in an unconsolidated entity.

ITEM 7A – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not required under Regulation S-K for “smaller reporting companies.” 

74 

 
 
 
 
 
 
 
ITEM 8 - FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

TONIX PHARMACEUTICALS HOLDING CORP.

Report of Independent Registered Public Accounting Firm

Consolidated balance sheets as of December 31, 2017 and 2016

Consolidated statements of operations for the years ended December 31, 2017 and 2016

Consolidated statements of comprehensive loss for the years ended December 31, 2017 and 2016

Consolidated statements of stockholders’ equity for the years ended December 31, 2017 and 2016

Consolidated statements of cash flows for the years ended December 31, 2017 and 2016

Notes to consolidated financial statements

 F-1

F-2

F-3

F-4

F-5

F-6 – F-7

F-8

F-9 – F-25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders 
Tonix Pharmaceuticals Holding Corp.

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Tonix  Pharmaceuticals  Holding  Corp.  and  subsidiaries  (the
“Company”) as of December 31, 2017 and 2016, and the related consolidated statements of operations, comprehensive loss, stockholders’
equity, and cash flows for each of the years then ended, and the related notes (collectively referred to as the “financial statements”). In our
opinion, the financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December
31, 2017 and 2016, and the consolidated results of its operations and its 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 consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
discussed in Note 1 to the consolidated financial statements, the Company has continuing losses and negative cash flows from operating
activities which 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 consolidated 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.

/s/ EisnerAmper LLP

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

EISNERAMPER LLP 
New York, New York
March 9, 2018

 F-2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
CONSOLIDATED BALANCE SHEETS 
DECEMBER 31, 2017 AND 2016 
(In Thousands, Except Par Value and Share Amounts)

Current assets:
Cash and cash equivalents
Marketable securities-available for sale, at fair value
Prepaid expenses and other

ASSETS

Total current assets

Property and equipment, net

Restricted cash
Intangible asset
Security deposits

Total assets

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current liabilities:
Accounts payable
Accrued expenses

Total current liabilities

Deferred rent payable

Total liabilities

Commitments (See Note 9)

2017

2016

  $

25,496    $
—     
947     
26,443     

18,941 
7,180 
1,019 
27,140 

91     

89     
120     
11     

150 

89 
120 
11 

  $

26,754    $

27,510 

  $

1,296    $
830     
2,126     

12     

872 
1,244 
2,116 

33 

2,138     

2,149 

Stockholders’ equity:
Preferred stock, $0.001 par value; 5,000,000 shares authorized, none issued or outstanding
Common stock, $0.001 par value; 150,000,000 shares authorized; 7,830,040 and 3,919,181 shares issued

and outstanding as of December 31, 2017 and 2016, respectively, 2,496 shares to be issued as of
December 31, 2016
Additional paid in capital
Accumulated deficit
Accumulated other comprehensive loss

Total stockholders’ equity

—     

— 

8     
186,983     
(162,363)    
(12)    

4 
166,604 
(141,240)
(7)

24,616     

25,361 

Total liabilities and stockholders’ equity

  $

26,754    $

27,510 

See the accompanying notes to the consolidated financial statements

 F-3

 
 
 
 
 
   
 
 
    
  
   
      
  
   
   
   
 
   
      
  
   
 
   
      
  
   
   
   
 
   
      
  
 
   
      
  
   
      
  
   
      
  
   
   
 
   
      
  
   
 
   
      
  
   
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
   
   
   
   
 
   
      
  
   
 
   
      
  
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
CONSOLIDATED STATEMENTS OF OPERATIONS 
(In Thousands, Except Share and Per Share Amounts)

COSTS AND EXPENSES:
Research and development
General and administrative

Operating loss

Interest income, net

NET LOSS

Net loss per common share, basic and diluted

  Year ended December 31,

2017

2016

  $

  $

  $

13,342    $
7,949     
21,291     

28,533 
10,436 
38,969 

(21,291)    

(38,969)

168     

127 

(21,123)   $

(38,842)

(3.17)   $

(15.41)

Weighted average common shares outstanding, basic and diluted

6,665,091     

2,521,016 

See the accompanying notes to the consolidated financial statements

 F-4

 
 
 
 
 
 
 
   
 
   
      
  
   
 
   
 
   
      
  
   
 
   
      
  
   
 
   
      
  
 
   
      
  
 
   
      
  
   
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS 
(In Thousands)

Net loss

Other comprehensive loss:

Foreign currency translation loss
Unrealized gain on available for sale securities

Total other comprehensive (loss) gain

Comprehensive loss

  Year ended December 31,

2017

2016

  $

(21,123)   $

(38,842)

(5)    
—     
(5)    

(17)
27 
10 

  $

(21,128)   $

(38,832)

See the accompanying notes to the consolidated financial statements

 F-5

 
 
 
 
 
 
 
   
 
 
   
      
  
   
      
  
   
   
   
 
   
      
  
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(In Thousands, Except Share and Per Share Amounts)

  Balance, December 31, 2015
Employee stock purchase plan
Issuance of common stock related to restricted

    1,884,237    $
4,855     

Common stock

Shares

    Amount

    Accumulated      
Other

    Additional   
    Paid in     Comprehensive    Accumulated     
    Capital
2    $ 142,675    $
167     

Deficit
(102,398)   $
—     

    Gain (loss)

(17)   $
—     

—     

Total

40,262 
167 

stock units

4,200     

—     

—     

—     

—     

— 

Issuance of common stock in May and June 2016
($24.00 per share), September 2016 ($7.40 per
share), and October 2016 ($6.50 per share) net of
transaction expenses of $280

Issuance of common stock in June 2016 ($20.00 per

500,889     

—     

5,377     

share), net of transaction expenses of $916

500,000     

1     

9,083     

Issuance of common stock in July 2016 ($20.00 per

share, net of transaction expenses of $105

75,000     

—     

1,395     

Issuance of common stock in October 2016 ($5.50

per share, net of transaction costs of $585)

950,000     

Stock-based compensation
Foreign currency translation loss
Unrealized gain on available for sale securities
Net loss

—     
—     
—     

1     

—     
—     
—     

4,641     
3,266     
—     
—     
—     

—     

—     

—     

—     
(17)    
27     
—     

—     

5,377 

—     

9,084 

—     

1,395 

—     
—     
—     
(38,842)    

4,642 
3,266 
(17)
27 
(38,842)

  Balance, December 31, 2016

    3,919,181    $

4    $ 166,604    $

(7)   $

(141,240)   $

25,361 

 See the accompanying notes to the consolidated financial statements

 F-6

 
 
 
 
   
     
     
     
 
 
   
     
     
     
 
 
 
 
 
 
   
   
 
   
   
   
   
   
   
      
      
   
      
      
   
   
   
 
 
  Balance, December 31, 2016
Employee stock purchase plan
Issuance of common stock related to restricted

    3,919,181    $
20,256     

Common stock

Shares

    Amount

    Accumulated      
Other

    Additional   
    Paid in     Comprehensive    Accumulated     
    Capital
4    $ 166,604    $
74     

Deficit
(141,240)   $
—     

    Gain (loss)

(7)   $
—     

—     

Total

25,361 
74 

stock units

10,500     

—     

—     

—     

—     

— 

Issuance of common stock in February 2017 ($5.09
per share), March 2017 ($4.50 per share) and
April 2017 ($6.55 per share), net of transaction
expenses of $280

Issuance of common stock in April 2017 ($4.45 per

    1,486,474     

2     

9,060     

share, net of transaction expenses of $888

    2,070,000     

2     

8,323     

Issuance of commitment shares in September 2017

($4.11 per share)

73,039     

Issuance of common stock in exchange for exercise

of warrants in April 2017 ($6.30 per share)

2,250     

Issuance of common stock in October 2017 ($4.56
per share, net of transaction expenses of $15)

Stock-based compensation
Foreign currency translation loss
Unrealized gain on available for sale securities
Net loss
Balance, December 31, 2017

248,340     
—     
—     
—     
—     
    7,830,040    $

—     

—     

—     

14     

1,118     
1,790     
—     
—     
—     
—     
—     
—     
—     
8    $ 186,983    $

—     

—     

—     

—     

—     
—     
(5)    
—     
—     
(12)   $

—     

9,062 

—     

8,325 

—     

—     

— 

14 

—     
—     
—     
—     
(21,123)    
(162,363)   $

1,118 
1,790 
(5)
— 
(21,123)
24,616 

 See the accompanying notes to the consolidated financial statements

 F-7

 
 
 
   
     
     
     
 
 
   
     
     
     
 
 
 
 
 
 
   
   
 
   
   
   
   
   
      
   
   
   
   
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In Thousands)

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
Stock-based compensation
Loss on disposal of property and equipment
Changes in operating assets and liabilities:
Prepaid expenses
Accounts payable
Accrued expenses and deferred rent

Net cash used in operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of furniture and fixtures
Maturities of marketable securities

Net cash provided by investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of warrants
Proceeds, net of expenses of $1,183 and $1,866, from sale of common stock

Net cash provided by financing activities

Effect of currency rate change on cash

Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash, beginning of the year

Year ended December
31,

2017

2016

  $

(21,123)   $ (38,842)

70     
1,790     
—     

206 
3,266 
133 

72     
424     
(361)    
(19,128)    

2,370 
(2,185)
(2,261)
(37,313)

(5)    
7,174     
7,169     

(66)
16,615 
16,549 

14     
18,505     
18,519     

— 
20,498 
20,498 

(5)    

(11)

6,555     
19,030     

(277)
19,307 

Cash, cash equivalents and restricted cash, end of year

  $

25,585    $

19,030 

Supplemental disclosures of cash flow information:

Non cash financing activities:
Issuance of common stock under employee stock purchase plan

  $

74    $

167 

See the accompanying notes to consolidated financial statements

 F-8

 
 
 
 
 
 
 
 
   
 
   
      
  
   
      
  
   
   
   
   
      
  
   
   
   
   
 
   
      
  
   
      
  
   
   
   
 
   
      
  
   
      
  
   
   
   
 
   
      
  
   
 
   
      
  
   
   
 
   
      
  
 
   
      
  
   
      
  
 
   
      
  
   
      
  
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 – BUSINESS 

Tonix  Pharmaceuticals  Holding  Corp.,  through  its  wholly  owned  subsidiary  Tonix  Pharmaceuticals,  Inc.  (“Tonix  Sub”),  is  a
clinical-stage biopharmaceutical company focused on discovering and developing pharmaceutical products to treat serious neuropsychiatric
conditions and to improve biodefense through the development of potential medical counter-measures. All drug product candidates are still
in development.

The  consolidated  financial  statements  include  the  accounts  of  Tonix  Pharmaceuticals  Holding  Corp.  and  its  wholly  owned
subsidiaries,  Tonix  Sub,  Krele  LLC,  Tonix  Pharmaceuticals  (Canada),  Inc.,  Tonix  Medicines,  Inc.,  Tonix  Pharma  Holdings  Limited  and
Tonix Pharma Limited (collectively hereafter referred to as the “Company” or “Tonix”).

Going concern

The accompanying financial statements have been prepared on a basis which assumes that the Company will continue as a going
concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business.
The Company has suffered recurring losses from operations and negative cash flows from operating activities. At December 31, 2017, the
Company  had  working  capital  of  approximately  $24.3  million,  after  raising  approximately  $18.5  million  of  net  proceeds  from  sales  of
common  stock  during  the  year  ended  December  31,  2017. At  December  31,  2017,  the  Company  had  an  accumulated  deficit  of  $162.4
million.  The  Company  held  cash  and  cash  equivalents  of  $25.5  million  as  of  December  31,  2017.  The  Company  believes  that  these
resources, will be sufficient to meet its projected operating requirements through the end of 2018 but it does not have enough resources to
meet its operating requirements for the one-year period from the date of filing of the 10-K. These factors raise substantial doubt about the
Company’s ability to continue as a going concern.

The Company continues to face significant challenges and uncertainties and, as a result, the Company’s available capital resources
may be consumed more rapidly than currently expected due to changes the Company may make in its research and development spending
plans. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company has the
ability to obtain additional funding through public or private financing or collaborative arrangements with strategic partners to increase the
funds available to fund operations. However, the Company may not be able to raise capital with terms acceptable to the company. Without
additional funds, the Company may be forced to delay, scale back or eliminate some of its research and development activities, or other
operations  and  potentially  delay  product  development  in  an  effort  to  provide  sufficient  funds  to  continue  its  operations.  If  any  of  these
events occurs, the Company’s ability to achieve its development and commercialization goals would be adversely affected.

F-9

 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES

Consolidation

The  consolidated  financial  statements  include  the  accounts  of  Tonix  Pharmaceuticals  Holding  Corp.  and  its  direct  and  indirect

wholly owned subsidiaries (hereafter referred to as the “Company” or “Tonix”).

All significant intercompany balances and transactions have been eliminated in consolidation.

Recent accounting pronouncements

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02,
Leases (Topic 842). Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-
term  leases)  at  the  commencement  date:  a  lease  liability,  which  is  a  lessee’s  obligation  to  make  lease  payments  arising  from  a  lease,
measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a
specified asset for the lease term. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after
December 15, 2018, including interim periods within those fiscal years. Early application is permitted.  Lessees (for capital and operating
leases)  must  apply  a  modified  retrospective  transition  approach  for  leases  existing  at,  or  entered  into  after,  the  beginning  of  the  earliest
comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting
for leases that expired before the earliest comparative period presented. Lessees may not apply a full retrospective transition approach. The
Company is currently evaluating the impact of adopting this guidance.

In November 2016, FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” to provide guidance on
the  presentation  of  restricted  cash  or  restricted  cash  equivalents  in  the  statement  of  cash  flows,  thereby  reducing  the  diversity  in
presentation. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and
early  adoption  is  permitted. Adoption  requires  a  retrospective  approach.  During  the  fourth  quarter  of  2017,  the  Company  adopted  this
guidance and have reclassified certain balances on the consolidated cash flow statement in accordance with this adoption.

Risks and uncertainties

The Company’s primary efforts are devoted to conducting research and development of innovative pharmaceutical and biological
products  to  address  public  health  challenges.  The  Company  has  experienced  net  losses  and  negative  cash  flows  from  operations  since
inception and expects these conditions to continue for the foreseeable future. Further, the Company does not have any commercial products
available for sale and has not generated revenues, and there is no assurance that if its products are approved for sale, that the Company will
be able to generate cash flow to fund operations. In addition, there can be no assurance that the Company’s research and development will
be successfully completed or that any product will be approved or commercially viable.

Use of estimates

The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Significant estimates
include the useful life of fixed assets, assumptions used in the fair value of stock-based compensation and other equity instruments, and the
percent of completion of research and development contracts.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Cash equivalents and restricted cash

The Company considers cash equivalents to be those investments which are highly liquid, readily convertible to cash and have an
original maturity of three months or less when purchased. At December 31, 2017 and 2016, cash equivalents, which consisted of money
market funds, amounted to $17.3 million and $10 million, respectively. Restricted cash at December 31, 2017 and 2016 of approximately
$89,000, collateralizes a letter of credit issued in connection with the lease of office space in New York City (see Note 9).

Marketable securities

Marketable  securities  consisted  primarily  of  certificates  of  deposit  and  corporate,  U.S.  agency,  and  U.S.  treasury  bonds  with
maturities greater than three months at the time of purchase. These securities, which were classified as available for sale, were carried at
fair  value,  with  unrealized  gains  and  losses,  net  of  any  tax  effect,  reported  in  stockholders’  equity  as  accumulated  other  comprehensive
(loss)  income.  As  investments  are  available  for  current  operations,  they  were  classified  as  current  irrespective  of  their  maturities.
Amortization  of  premiums  is  included  in  interest  income.  For  the  years  ended  December  31,  2017  and  2016,  the  amortization  of  bond
premiums totaled $6,000 and $73,000, respectively. As of December 31, 2016, amortized cost basis of the securities approximated their fair
value. The values of these securities may fluctuate as a result of changes in market interest rates and credit risk. Marketable securities with
a principal balance aggregating $7.2 million and $16.6 matured during the years ended December 31, 2017 and 2016, respectively. There
were no marketable securities at December 31, 2017.

Marketable securities owned at December 31, 2017 and 2016, all of which have maturities of 1 year or less as of such date, were

as follows (in thousands): 

U.S. Treasury bond
U.S agency bonds
Certificates of deposit
Total

Intangible asset with indefinite lives

1 Year or Less

December 31,
2017

December 31,
2016

  $

  $

—    $
—     
—     
—    $

2,752 
1,254 
3,174 
7,180 

During the year ended December 31, 2015, the Company purchased certain internet domain rights, which were determined to have
an indefinite life. Identifiable intangibles with indefinite lives are not amortized but are tested for impairment annually or whenever events
or  changes  in  circumstances  indicate  that  its  carrying  amount  may  be  less  than  fair  value.  As  of  December  31,  2017,  and  2016,  the
Company believed that no impairment existed.

F-11

 
 
 
 
 
 
 
  
 
 
 
 
 
 
   
 
 
 
 
   
 
   
   
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Research and development costs

The Company outsources certain of its research and development efforts and expenses these costs as incurred, including the cost of
manufacturing products for testing, as well as licensing fees and costs associated with planning and conducting clinical trials. The value
ascribed to patents and other intellectual property acquired has been expensed as research and development costs, as such property related
to particular research and development projects and had no alternative future uses.

The Company estimates its expenses resulting from its obligations under contracts with vendors, clinical research organizations
and consultants and under clinical site agreements in connection with conducting clinical trials. The financial terms of these contracts are
subject to negotiations, which vary from contract to contract and may result in payment flows that do not match the periods over which
materials or services are provided under such contracts. The Company accounts for trial expenses according to the timing of various aspects
of  the  trial.  The  Company  determines  accrual  estimates  taking  into  account  discussion  with  applicable  personnel  and  outside  service
providers as to the progress or state of consummation of trials, or the services completed.

During the course of a clinical trial, the Company adjusts its clinical expense recognition if actual results differ from its estimates.
The Company makes estimates of its accrued expenses as of each balance sheet date based on the facts and circumstances known to it at
that time. The Company’s clinical trial accruals are dependent upon the timely and accurate reporting of contract research organizations and
other third-party vendors.

Property and equipment

Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method
over the asset’s estimated useful life, which is three years for computer assets, five years for furniture and all other equipment and term of
lease  for  leasehold  improvements.  Expenditures  for  maintenance  and  repairs  are  expensed  as  incurred.  Depreciation  and  amortization
expense for the years ended December 31, 2017 and 2016 was $64,000 and $133,000, respectively. During December 2016, in an effort to
reduce  operating  costs,  the  Company  exited  the  San  Jose,  CA  facility.  This  resulted  in  the  disposal  of  property  and  equipment  in  the
amount of $133,000. All remaining property and equipment is located in the United States. 

 Income taxes

Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit
carryforwards  and  temporary  differences  between  the  tax  basis  of  assets  and  liabilities  and  their  respective  financial  reporting  amounts
measured at the current enacted tax rates. The Company records a valuation allowance on its deferred income tax assets if it is not more
likely than not that these deferred income tax assets will be realized.

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be
sustained  on  examination  by  taxing  authorities,  based  on  the  technical  merits  of  the  position.  The  tax  benefits  recognized  in  the
consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement. As of December 31, 2017, the Company has not recorded any unrecognized tax benefits.

F-12

 
 
 
 
 
 
 
 
 
 
 
  
TONIX PHARMACEUTICALS HOLDING CORP. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Stock-based compensation

All stock-based payments to employees and to nonemployee directors for their services as directors, including grants of restricted
stock  units  (“RSUs”),  and  stock  options,  are  measured  at  fair  value  on  the  grant  date  and  recognized  in  the  condensed  consolidated
statements of operations as compensation or other expense over the relevant service period.

Stock-based  payments  to  nonemployees  are  recognized  as  an  expense  over  the  period  of  performance.  Such  payments  are
measured at fair value at the earlier of the date a performance commitment is reached or the date performance is completed. In addition, for
awards that vest immediately and are non-forfeitable, the measurement date is the date the award is issued.

Foreign currency translation

Operations of the Canadian subsidiary are conducted in local currency, which represents its functional currency. The U.S. dollar is
the functional currency of the other foreign subsidiaries. Balance sheet accounts of the Canadian subsidiary were translated from foreign
currency  into  U.S.  dollars  at  the  exchange  rate  in  effect  at  the  balance  sheet  date  and  income  statement  accounts  were  translated  at  the
average rate of exchange prevailing during the period. Translation adjustments resulting from this process were included in accumulated
other comprehensive income (loss) on the consolidated balance sheets.

Comprehensive income (loss)

Comprehensive income (loss) is defined as the change in equity of a business during a period from transactions and other events
and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by
owners and distributions to owners. Other comprehensive income (loss) represents foreign currency translation adjustments and unrealized
gains or losses from available for sale securities.

The following table summarizes the changes in accumulated other comprehensive income by component (in thousands):

Balance at December 31, 2015

Other Comprehensive (Loss) Gain

Balance at December 31, 2016
Other Comprehensive Loss
Balance at December 31, 2017

F-13

Foreign
Currency
Translation
Adjustment

Unrealized
Gains (Losses)
on available
for sale
securities

10     
(17)    
(7)    
(5)    
(12)    

(27)    
27     
—     
—     
—     

Total

(17)
10 
(7)
(5)
(12)

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
   
   
   
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Per share data 

Basic and diluted net loss per common share is calculated by dividing net loss, by the weighted average number of outstanding

shares of common stock, adjusted to give effect to the 1-for-10 reverse stock split, which was effected on March 17, 2017 (see Note 6).

As of December 31, 2017, and 2016, there were outstanding warrants to purchase an aggregate of 686,673 and 766,533 shares,
respectively, of the Company’s common stock (see Note 8). The Company has issued to employees, directors and consultants, options to
acquire  shares  of  the  Company’s  common  stock,  of  which  401,724  and  217,426  were  outstanding  at  December  31,  2017  and  2016,
respectively. In addition, at December 31, 2017 and 2016, there were outstanding 0 and 11,250, respectively, unvested RSUs. In computing
diluted net loss per share for the years ended December 31, 2017 and 2016, no effect has been given to such options, warrants and RSUs as
their effect would be anti-dilutive.

NOTE 3 – OTHER BALANCE SHEET INFORMATION

Components of selected captions in the consolidated balance sheets consist of:

Property, plant and equipment, net:

Office furniture and equipment
Leasehold improvements

Less: Accumulated depreciation and amortization

Prepaid expenses and other:

Contract-related
Professional fees and other

Accrued expenses:
Contract-related
Compensation and compensation-related
Professional fees and other

F-14

December 31,

2017

2016

(in thousands)

311    $
23     
334     
(243)    
91    $

494    $
453     
947    $

519    $
65     
246     
830    $

306 
23 
329 
(179)
150 

392 
627 
1,019 

504 
484 
256 
1,244 

  $

  $

  $

  $

  $

  $

 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
      
  
   
 
   
   
 
 
   
      
  
   
      
  
   
 
 
   
      
  
   
      
  
   
   
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 4 – FAIR VALUE MEASUREMENTS

Fair value measurements affect the Company’s accounting for certain of its financial assets. Fair value is defined 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 and is measured according to a hierarchy that includes:

Level 1: Observable inputs, such as quoted prices in active markets.

Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly. Level 2 assets
and  liabilities  include  debt  securities  with  quoted  market  prices  that  are  traded  less  frequently  than  exchange-
traded instruments. This category includes U.S. government agency-backed debt securities.

Level 3: Unobservable inputs in which there is little or no market data.

The following table summarizes the Company’s financial assets measured at fair value on a recurring basis as of December 31,

2017 (in thousands):

Description
Assets:
Cash equivalents
Marketable securities – available
for sale

Total assets

December 31,
2017

Quoted Prices in
Active Markets
(Level 1) 

Significant Other
Observable Inputs
(Level 2)

 $

 $

17,349  $

17,349    $

—   

—     

17,349  $

17,349    $

— 

— 

— 

The following table summarizes the Company’s financial assets measured at fair value on a recurring basis as of December 31,

2016 (in thousands):

December 31,
2016

Quoted Prices in
Active Markets
(Level 1)

Significant Other
Observable Inputs
(Level 2)

Description
Assets:
Cash equivalents
Marketable securities – available for
sale

  $

10,006    $

10,006    $

7,180     

5,926     

Total assets

  $

17,186    $

15,932    $

— 

1,254 

1,254 

Management  believes  that  the  carrying  value  of  the  Company’s  financial  instruments,  including  cash,  cash  equivalents  and

accounts payable approximate fair value due to the short-term nature of those investments.

F-15

 
 
 
 
 
 
 
 
 
 
  
   
 
  
    
      
  
  
 
  
    
      
  
 
 
 
   
   
 
   
      
      
  
   
 
   
      
      
  
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance

sheets that sum to the total of the same amounts shown in the consolidated statement of cash flow:

Cash and cash equivalents
Restricted cash included in Other assets
Total

NOTE 5 – SALE OF COMMON STOCK

Lincoln Park transaction

December 31,

2017

2016

(in thousands)

  $

  $

25,496    $
89     
25,585    $

18,941 
89 
19,030 

On  September  28,  2017,  the  Company  entered  into  a  purchase  agreement  (the  “Purchase Agreement”)  and  a  registration  rights
agreement  (the  “Registration  Rights Agreement”)  with  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”).  Pursuant  to  the  terms  of  the
Purchase Agreement, Lincoln Park has agreed to purchase from the Company up to $15,000,000 of its common stock (subject to certain
limitations) from time to time during the term of the Purchase Agreement. Pursuant to the terms of the Registration Rights Agreement, the
Company filed with the SEC a registration statement to register for resale under the Securities Act the shares that have been  or  may  be
issued to Lincoln Park under the Purchase Agreement.

Pursuant to the terms of the Purchase Agreement, at the time the Company signed the Purchase Agreement and the Registration
Rights Agreement, the Company issued 73,039 shares of common stock to Lincoln Park as consideration for its commitment to purchase
shares of its common stock under the Purchase Agreement. The commitment shares were valued at $300,000, recorded as an addition to
equity  for  the  issuance  of  the  common  stock  and  treated  as  a  reduction  to  equity  as  a  cost  of  capital  to  be  raised  under  the  Purchase
Agreement.

As of December 31, 2017, the Company has sold an aggregate of 248,340 shares of common stock under the Purchase Agreement,

for gross proceeds of approximately $1.1 million, at an average selling price of $4.56 per share.

April 2017 financing

In April 2017 pursuant to an underwritten public offering, the Company sold 2,070,000 shares of common stock at $4.45 per share

yielding net proceeds of approximately $8.3 million, net of expenses of $0.9 million.

At-the-market offering

During the year ended December 31, 2017, the Company sold an aggregate of 1,486,474 shares of common stock using the at the
market (“ATM”), resulting in net proceeds of $9.1 million, net of expenses of approximately $0.3 million of Cowen’s commission. With
these sales, the Company sold all $15 million of shares under the 2016 Sales Agreement, and the 2016 Sales Agreement was terminated.

F-16

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
    
  
   
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

During the year ended December 31, 2016, the Company sold 500,889 shares of common stock using the ATM, resulting in net

proceeds of $5.4 million, net of expenses of approximately $0.2 million of Cowen’s commission.

June 2016 public offering

In June 2016 pursuant to an underwritten public offering, the Company sold 500,000 shares of common stock at $20.00 per share

yielding net proceeds of approximately $9.1 million, net of expenses of $0.9 million.

In July 2016, the Company sold 75,000 shares of common stock at $20.00 per share yielding net proceeds of approximately $1.4

million, net of expenses of $0.1 million, when the above underwriters fully exercised the over- allotment option.

October 2016 public offering

In  October  2016  pursuant  to  an  underwritten  public  offering,  the  Company  sold  950,000  shares  of  common  stock  at  $5.50  per
share  yielding  net  proceeds  of  approximately  $4.6  million,  net  of  expenses  of  $0.6  million.  The  underwriter  also  received  warrants  to
purchase  up  to  an  aggregate  of  47,361  shares  of  common  stock. Additional  warrants  to  acquire  71,250  shares  of  common  stock  for  net
proceeds of approximately $700 were received when the above underwriters fully exercised the over- allotment option.

NOTE 6 – STOCKHOLDERS’ EQUITY

On March 13, 2017, the Company filed a Certificate of Change with the Nevada Secretary of State, which was effective March 17,
2017.  Pursuant  to  the  Certificate  of  Change,  the  Company  effected  a  1-for-10  reverse  stock  split  of  its  issued  and  outstanding  shares  of
common stock, $0.001 par value, whereby 41,010,720 outstanding shares of the Company’s common stock were exchanged for 4,101,072
shares of the Company’s common stock. In connection with the reverse stock split, the Company issued an additional 1,034 shares of the
Company’s  common  stock  due  to  rounding.  Furthermore,  pursuant  to  the  Certificate  of  Change,  the  number  of  authorized  shares  of
common  stock  was  reduced  from  150  million  to  15  million. All  per  share  amounts  and  number  of  shares  in  the  consolidated  financial
statements  and  related  notes  have  been  retroactively  restated  to  reflect  the  reverse  stock  split.  On  June  16,  2017,  the  Company  filed  a
Certificate of Amendment to its Articles of Incorporation with the Nevada Secretary of State increasing its authorized shares of common
stock to 150 million.

NOTE 7 – STOCK-BASED COMPENSATION

2016 stock incentive plan

On  May  11,  2016,  the  Company’s  stockholders  approved  the  Tonix  Pharmaceuticals  Holding  Corp.  2016  Stock  Incentive  Plan
(the “2016 Plan” and together with the 2012 Incentive Stock Option Plan and the 2014 Stock Incentive Plan, the “Prior Plans”). Under the
terms of the 2016 Plan, the Company could have issued (1) stock options (incentive and nonstatutory), (2) restricted stock, (3) SARs, (4)
RSUs,  (5)  other  stock-based  awards,  and  (6)  cash-based  awards.  The  2016  Plan  provided  for  the  issuance  of  up  to  278,500  shares  of
common stock. With the adoption of the 2017 Plan (as defined below), no further grants may be made under the 2016 Plan.

2017 stock incentive plan

On  June  16,  2017,  the  Company’s  stockholders  approved  the  Tonix  Pharmaceuticals  Holding  Corp.  2017  Stock  Incentive  Plan
(the “2017 Plan” and together with the Prior Plans, the “Plans”). As a result of adoption of the 2017 Plan by the stockholders, no further
grants may be made under the Prior Plans.

F-17

 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Under the terms of the 2017 Plan, the Company may issue (1) stock options (incentive and nonstatutory), (2) restricted stock, (3)
SARs,  (4)  RSUs,  (5)  other  stock-based  awards,  and  (6)  cash-based  awards.  The  2017  Plan  provides  for  the  issuance  of  up  to  1,280,000
shares  of  common  stock,  which  amount  was  (a)  reduced  by  awards  granted  under  the  Prior  Plans  after  March  31,  2017,  and  (b)  will  be
increased to the extent that awards granted under the Plans are forfeited, expire or are settled for cash (except as otherwise provided in the
2017 Plan). In terms of calculating how many shares are reduced or increased based on activity under the Prior Plans after March 31, 2017,
the calculation shall be based on one share for every one share that was subject to an option or SAR and 1.15 shares for every one share that
was subject to an award other than an option or SAR. With respect to awards intended to qualify as performance-based compensation under
Section 162(m) of the Code, the 2017 Plan provides that, subject to adjustment as provided in the plan, no participant may, in any 12-month
period  (i)  be  granted  options  or  SARs  with  respect  to  more  than  750,000  shares  of  the  Company’s  common  stock,  (ii)  earn  more  than
500,000 shares of the Company’s common stock under restricted stock awards, restricted stock  unit  awards,  performance  awards  and/or
other  stock-based  awards,  or  (iii)  earn  more  than  $5,000,000  under  an  award;  provided,  however,  that  each  of  these  limitations  shall  be
multiplied  by  two  (2)  with  respect  to  awards  granted  to  a  participant  during  the  first  calendar  year  in  which  the  participant  commences
employment  with  the  Company  or  any  of  its  subsidiaries.  The  Board  of  Directors  determines  the  exercise  price,  vesting  and  expiration
period of the grants under the 2017 Plan. However, the exercise price of an incentive stock option may not be less than 110% of fair value
of  the  common  stock  at  the  date  of  the  grant  for  a  10%  or  more  shareholder  and  100%  of  fair  value  for  a  grantee  who  is  not  a  10%
shareholder. The fair value of the common stock is determined based on quoted market price or in absence of such quoted market price, by
the Board of Directors in good faith. Additionally, the vesting period of the grants under the 2017 Plan may not be more than five years and
expiration  period  not  more  than  ten  years.  The  Company  reserved  1,280,000  shares  of  its  common  stock  for  future  issuance  under  the
terms of the 2017 Plan. As of December 31, 2017, 1,185,702 shares were available for future grants under the 2017 Plan.

General

A summary of the stock option activity and related information for the Plans for the years ended December 31, 2017, and 2016 is

as follows:

Outstanding at January 1, 2016
Grants
Exercised
Forfeitures or expirations
Outstanding at January 1, 2017
Grants
Exercised
Forfeitures or expirations

Weighted-
Average
Remaining 
Contractual Term   

Weighted-
Average
Exercise Price    
106.38     
46.58     

Shares

165,664    $
69,800    $
—     
(18,038)    
217,426    $
260,000    $
—     
(75,702)    

57.00     
91.33     
4.63     

67.04     

39.81     
39.81     
98.25     

Aggregate
Intrinsic
Value 
1,125,299 
— 

— 
— 

— 
— 
— 

8.35    $

7.82    $
     $

8.35    $
8.35    $
6.60    $

Outstanding at December 31, 2017
Vested and expected to vest at December 31, 2017
Exercisable at December 31, 2017

401,724    $
401,724    $
134,207    $

The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on options with an exercise

price less than the Company’s closing stock price at the respective dates.

F-18

 
 
 
 
 
 
 
 
   
 
   
   
      
   
      
      
  
   
      
  
   
   
   
      
      
  
   
      
  
 
   
      
      
      
  
   
   
   
 
  
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The  Company  measures  the  fair  value  of  stock  options  on  the  date  of  grant,  based  on  a  Binomial  option  pricing  model  using
certain assumptions discussed below, and the closing market price of the Company’s common stock on the date of the grant. For employees
and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-
measured on vesting dates and interim financial reporting dates until the service period is complete. Most stock options granted pursuant to
the Plans typically vest 1/3rd 12 months from the date of grant and 1/36th each month thereafter for 24 months and expire ten years from
the date of grant. In addition, the Company also issues performance-based options to executive officers, which options vest when the target
parameters are met, subject to a one year minimum service period prior to vesting. Stock-based compensation expense related to awards is
amortized over the applicable vesting period using the straight-line method.

  The  assumptions  used  in  the  valuation  of  stock  options  granted  during  the  years  ended  December  31,  2017  and  2016  were  as

follows:

Risk-free interest rate
Expected term of option
Expected stock price volatility

2017

2016

1.75% to 2.33%  
5.0 to 7.91 years
76.28% to 77.59%   73.46% to 81.59%  

0.85% to 2.25%  
6.0 to 9.06 years

The risk-free interest rate is based on the yield of Daily U.S. Treasury Yield Curve Rates with terms equal to the expected term of
the  options  as  of  the  grant  date.  The  expected  term  of  options  is  determined  using  the  simplified  method,  as  provided  in  an  SEC  Staff
Accounting Bulletin, and the expected stock price volatility is based on comparable companies’ historical stock price volatility since the
Company does not have sufficient historical exercise or volatility data because its equity shares have been publicly traded for only a limited
period of time.

Stock-based compensation expense relating to options granted of $1.7 million and $2.9 million was recognized for the years ended

December 31, 2017 and 2016, respectively.

As of December 31, 2017, the Company had approximately $0.8 million of total unrecognized compensation cost related to non-

vested awards granted under the Plans, which the Company expects to recognize over a weighted average period of 1.01 years.

2014 Employee Stock Purchase Plan

On  June  9,  2014,  the  Company’s  stockholders  approved  the  Tonix  Pharmaceuticals  Holdings  Corp.  2014  Employee  Stock
Purchase  Plan  (the  “2014  ESPP”).  The  2014  ESPP  allows  eligible  employees  to  purchase  up  to  an  aggregate  of  30,000  shares  of  the
Company’s common stock. Under the 2014 ESPP, on the first day of each offering period, each eligible employee for that offering period
has the option to enroll for that offering period, which allows the eligible employees to purchase shares of the Company’s common stock at
the  end  of  the  offering  period.  Each  offering  period  under  the  2014  ESPP  is  for  six  months,  which  can  be  modified  from  time-to-time.
Subject  to  limitations,  each  participant  will  be  permitted  to  purchase  a  number  of  shares  determined  by  dividing  the  employee’s
accumulated  payroll  deductions  for  the  offering  period  by  the  applicable  purchase  price,  which  is  equal  to  85  percent  of  the  fair  market
value of our common stock at the beginning or end of each offering period, whichever is less. A participant must designate in his or her
enrollment package the percentage (if any) of compensation to be deducted during that offering period for the purchase of stock under the
2014 ESPP, subject to the statutory limit under the Code. As of December 31, 2017, there were 1,689 shares available for future issuance
under the 2014 ESPP.

F-19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The  2014  ESPP  is  considered  a  compensatory  plan  with  the  related  compensation  cost  written  off  over  the  six-month  offering
period. The compensation expense related to the 2014 ESPP for the years ended December 31, 2017 and 2016 was $36,000 and $69,000,
respectively. In July 2017, 17,760 shares that were purchased as of June 30, 2017, were issued under the 2014 ESPP, and approximately
$64,000  of  employee  payroll  deductions  accumulated  at  June  30,  2017,  related  to  acquiring  such  shares,  was  transferred  from  accrued
expenses to additional paid in capital. No employee deductions were withheld for the period beginning July 1, 2017.

In January 2017, 2,496 shares that were purchased as of December 31, 2016, were issued under the 2014 ESPP, and approximately
$10,000 of employee payroll deductions accumulated at December 31, 2016, related to acquiring such shares, was transferred from accrued
expenses to additional paid in capital. 

Restricted stock units

In February 2017, 5,625 RSUs vested that were granted to our non-employee directors for board services in 2016, in lieu of cash,
with a one year vesting from the grant date and a fair value of $38.10 at the date of grant, and 5,625 shares of the Company’s common
stock were issued pursuant to such RSU’s during the year ended December 31, 2017.

In May 2017, 5,625 RSUs vested that were granted to our non-employee directors for board services in 2016, in lieu of cash, with
a one year vesting from the grant date and a fair value of $22.90 at the date of grant, and 4,875 shares of the Company’s common stock
were issued pursuant to such RSU’s during the year ended December 31, 2017.

The following table summarizes the RSU activity for the years ended December 31, 2017 and 2016:

Unvested restricted stock units as of January 1, 2016
  Granted
  Forfeited
  Vested
Unvested restricted stock units as of January 1, 2017
  Granted
  Forfeited
  Vested
Unvested restricted stock units as of December 31, 2017

4,200 
11,250 
— 
(4,200)
11,250 
— 
— 
(11,250)
— 

Stock-based  compensation  expense  related  to  RSU  grants  was  $0.1  million  and  $0.3  million  for  the  year  ended  December  31,

2017 and 2016, respectively. 

F-20

 
 
 
 
 
 
 
 
 
     
     
     
     
     
     
     
     
     
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 8 – STOCK WARRANTS

The following table summarizes information with respect to outstanding warrants to purchase common stock of the Company, all

of which were vested and exercisable, at December 31, 2017: 

Exercise
Price

Number
    Outstanding    
544,000   
47,361   
91,898   
1,080   
2,334   
686,673   

6.30     
6.90     
42.50     
120.00     
250.00     

$
$
$
$
$

Expiration
Date
October 2021
October 2021
August 2018
February 2018
January 2019 to February 2019

During the year ended December 31, 2017, 2,250 warrants with an exercise price of $6.30 were exercised. During the year ended

December 31, 2017, 33,089 and 44,521 warrants with exercise prices of $250.00 and $120.00, respectively, expired.

In connection with an October 2016 financing, the Company issued to the underwriter warrants to purchase up to an aggregate of
47,361 shares of the Company’s common stock. The warrants are exercisable at $6.90 per share, expire five years from the date of issuance
and  have  a  fair  value  of  $2.65.  The  Company  measures  the  fair  value  of  the  issued  warrants  based  on  a  Binomial  option  pricing  model
using certain assumptions discussed in the following paragraph, and the closing market price of the Company’s common stock on the date
of the fair value determination.

The assumptions used in the valuation of warrants issued to Dawson were as follows:

Risk-free interest rate
Life of warrant
Expected stock price volatility
Expected dividend yield

1.30%

5 years 

78.04%
0.0 

  $

The  risk-free  interest  rate  is  based  on  the  yield  of  Daily  U.S.  Treasury  Yield  Curve  Rates  with  terms  equal  to  the  life  of  the
warrants as of the grant date. The expected stock price volatility is based on comparable companies’ historical stock price volatility since
the Company does not have sufficient historical volatility data because its equity shares have been publicly traded for only a limited period
of time. 

F-21

 
 
 
 
 
   
   
 
      
 
 
 
 
 
   
   
   
  
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9 – COMMITMENTS

Operating leases 

As of December 31, 2017, future minimum lease payments for office space are as follows (in thousands):

Year Ending December 31,
2018
2019

  $

  $

458 
181 
639 

Rent  expense  charged  to  operations,  which  differs  from  rent  paid  due  to  rent  credits  and  to  increasing  amounts  of  base  rent,  is
calculated by allocating total rental payments on a straight-line basis over the term of the lease. During the years ended December 31, 2017
and 2016, rent expense was $0.6 million and $0.7 million, respectively, and as of December 31, 2017 and 2016, deferred rent payable was
$32,000  and  $44,000,  respectively,  including  the  current  portion,  which  at  December  31,  2017  and  2016,  was  $20,000  and  $11,000,
respectively, which is included in accrued expenses in 2017 and 2016. In December 2016, the Company terminated the lease of the San
Jose office. The costs related to the termination of the lease totaled $72,000 and are included in general and administrative expenses in the
accompanied consolidated statement of operations for the year ended December 31, 2016.

Research and development agreements

The  Company  has  contracts  with  various  contract  research  organizations  for  which  there  are  outstanding  commitments

aggregating approximately $11.2 million at December 31, 2017 for future work to be performed.

Defined contribution plan

Effective April  1,  2014,  the  Company  established  a  qualified  defined  contribution  plan  (the  “401(k)  Plan”)  pursuant  to  Section
401(k)  of  the  Code,  whereby  all  eligible  employees  may  participate.  Participants  may  elect  to  defer  a  percentage  of  their  annual  pretax
compensation to the 401(k) plan, subject to defined limitations. The Company is required to make contributions to the 401(k) Plan equal to
100 percent of each participant’s pretax contributions of up to three percent of his or her eligible compensation, and the Company is also
required to make a contribution equal to three percent of each participant’s salary, on an annual basis, subject to limitations under the Code.
For  the  years  ended  December  31,  2017  and  2016,  the  Company  charged  operations  $0.1  million  and  $0.3  million,  respectively,  for
contributions under the 401(k) Plan.

NOTE 10 – INCOME TAXES

Components of the net loss consist of the following (in thousands):

Foreign
Domestic
Other

F-22

  Year ended December 31,  

2017
(20,490)  $
(633)   
(21,123)  $

2016
(34,124)
(4,718)
(38,842)

  $

  $

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

In 2017, the foreign losses were primarily comprised of $18.9 million related to the Bermudan operations of Tonix Holding
Pharma Limited, which included a licensing fee of $2.0 million charged by Tonix Sub pursuant to a licensing agreement with Tonix Sub. In
2016, the foreign losses are comprised of $32.4 million related to the Bermudan operations of Tonix Holding Pharma Limited, which
included a licensing fee of $2.0 million charged by Tonix Sub pursuant to a licensing agreement with Tonix Sub.

The operations and management of Tonix Holding Pharma Limited are located in Bermuda, and accordingly, are not subject to
income taxes in Ireland, which is its country of incorporation. The operations of Tonix Holding Pharma Limited are not subject to income
tax in Bermuda.

A  reconciliation  of  the  effect  of  applying  the  federal  statutory  rate  to  the  net  loss  and  the  effective  income  tax  rate  used  to

calculate the Company’s income tax provision is as follows:

Statutory federal income tax
State income tax, net of federal tax effect
Permanent difference
Change in valuation allowance
Foreign loss not subject to income tax
Return to provision true-ups
Tax rate change
Attribute reduction from control Change
Forfeiture of stock options
Other
Income Tax Provision

Year Ended
December 31,

2017

2016

(34.0)%  
0.0%   
0.1%   
(65.3)%  
32.1%   
(2.6)%  
22.8%   
43.8%   
4.8%   
(1.7)%  
0.0%   

(35.0)%
0.0%
0.1%
7.5%
30.9%
(3.7)%
0.0%
0.2%
0.0%
0.0%
0.0%

Deferred tax assets and related valuation allowance as of December 31, 2017 and 2016 were as follows (in thousands):

Deferred tax assets:
Research and development credit carryforward
Net operating loss carryforward
Stock-based compensation
Other

Total deferred assets

Valuation allowance

Net deferred tax assets

December 31,

2017

2016

  $

—  $
724   
2,424   
176   
3,324   

1,610 
11,038 
4,379 
180 
17,207 

(3,324)  

(17,207)

  $

—  $

— 

The  Company  has  incurred  research  and  development  (“R&D”)  expenses,  a  portion  of  which  qualifies  for  tax  credits.  The
Company conducted an R&D credit study to quantify the amount of credits and has claimed an R&D credit on its 2014, 2015, and 2016 tax
returns. A  portion  of  these  R&D  credit  carryforwards  are  subject  to  annual  limitations  in  their  use  in  accordance  with  Internal  Revenue
Code  (“IRC”)  section  383.  The  R&D  credit  carryforwards  at  December  31,  2017  have  been  reduced  to  zero  to  reflect  IRC  section  383
ownership changes through December 31, 2017 and the resulting inability to utilize a portion of the R&D credit prior to its expiration.

F-23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
  
 
   
    
  
   
   
   
   
 
   
    
  
   
 
   
    
  
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

At  December  31,  2017,  the  Company  had  available  unused  net  operating  loss  (“NOL”)  carryforwards  of  approximately  $0.3
million  that  expire  between  2030  and  2036  for  federal  tax  purposes.  The  Company  also  has  approximately  $0.0  million  of  NOL
carryforwards  for  New  York  State  and  $0.1  million  for  New  York  City  purposes  expiring  between  2035  and  2036. Additionally,  the
Company has $4.2 million of Ireland NOL carryforwards that do not expire and $0.1 million of Quebec NOL which expires between 2035
and 2037. A portion of the federal, New York State, and New York City NOL carryforwards are subject to annual limitations in their use in
accordance with IRC section 382. The NOL carryforwards at December 31, 2017 have been reduced to reflect IRC section 382 ownership
changes  through  December  31,  2017  and  the  resultant  inability  due  to  annual  limitations,  to  utilize  a  portion  of  the  NOL  prior  to  its
expiration.

Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated
to use the existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over
the three-year period ended December 31, 2017. Such objective evidence limits the ability to consider other subjective evidence such as
our projections for future growth. As such, the Company has determined that it is not more likely than not that the deferred tax assets will
be  realized  and  accordingly,  has  provided  a  full  valuation  allowance  against  its  gross  deferred  tax  assets.  The  (decrease)/increase  in  the
valuation allowance for the years ended December 31, 2017 and 2016 were ($13.9) million, and $1.8 million respectively. 

The Company recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. However, as

of December 31, 2016 there are no unrecognized tax benefits recorded. The Company is subject to taxation in the United States and various
states and foreign jurisdictions. As of December 31, 2017, the Company’s tax returns remain open and subject to examination by the tax
authorities for the tax years 2014 and after.

On December 22, 2017, the U.S. government enacted the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act includes significant

changes to the U.S. corporate income tax system including: a federal corporate rate reduction from 35% to 21%; limitations on the
deductibility of interest expense; creation of the base erosion anti-abuse tax (“BEAT”), a new minimum tax; and the transition of U.S.
international taxation from a worldwide tax system to a modified territorial tax system. The change to a modified territorial tax system
resulted in a one-time U.S. tax liability on those earnings which have not previously been repatriated to the U.S. (the “Transition Tax”),
with future distributions not subject to U.S. federal income tax when repatriated. A majority of the provisions in the Tax Act are effective
January 1, 2018.

The Company has reflected the impact of the changes to the U.S. corporate tax rates.  The adjustment of the tax rates reduced the

gross deferred tax asset by $4.8 million with a corresponding $4.8 million adjustment to the valuation allowance.  This has no impact to the
net tax expense.  In connection with the Company’s analysis of the impact of the Transition Tax, the Company determined that the foreign
subsidiaries are in a net accumulated deficit so the Company has recorded no tax expense for the period ending December 31, 2017. All
impacts of the Tax Act have been measured in the Company’s income tax provision.

F-24

 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11 – SUBSEQUENT EVENTS

On February 13, 2018, the Company granted options to purchase an aggregate of 534,008 shares of the Company’s common stock
to employees with an exercise price of $3.40, with a term of ten years, vesting 1/3 on the first anniversary and 1/36th each month thereafter
for 24 months. Additionally, the Company granted options to purchase 293,626 shares of the Company’s common stock to employees with
an exercise price of $4.25, with a term of ten years, vesting 1/3 on the first anniversary and 1/36th each month thereafter for 24 months.

On February 13, 2018, the Company granted options to purchase an aggregate of 7,000 shares of the Company’s common stock to
a  director  with  an  exercise  price  of  $3.40,  with  a  term  of  ten  years,  vesting  on  the  date  of  the  Corporation’s  2018  annual  meeting  of
shareholders.

F-25

 
 
 
 
 
 
ITEM 9 - CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURES

None.

ITEM 9A – CONTROLS AND PROCEDURES

Evaluation of disclosure controls and procedures.

Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of
our  disclosure  controls  and  procedures  pursuant  to  Rule  13a-15  under  the  Exchange  Act.  In  designing  and  evaluating  the  disclosure
controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide
only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must
reflect  the  fact  that  there  are  resource  constraints  and  that  management  is  required  to  apply  its  judgment  in  evaluating  the  benefits  of
possible controls and procedures relative to their costs.

Based  on  management’s  evaluation,  our  Chief  Executive  Officer  and  Chief  Financial  Officer  concluded  that  our  disclosure
controls and procedures are designed at a reasonable assurance level and are effective to provide reasonable assurance that information we
are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within
the  time  periods  specified  in  SEC  rules  and  forms,  and  that  such  information  is  accumulated  and  communicated  to  our  management,
including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in internal control over financial reporting.

There were no changes in our internal control over financial reporting that occurred during the quarter ended December 31, 2017

that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Management’s report on internal control over financial reporting.

Our  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting  for  our
company. Internal control over financial reporting is defined in Rule 13a-15(f) and 15d-15(f) promulgated under the Exchange Act, as a
process designed by, or under the supervision of, a company’s principal executive and principal financial officer and effected by the 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:

(1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions

of the assets of the company;

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

(3) provide  reasonable  assurance  regarding  prevention  or  timely detection  of  unauthorized  acquisition,  use  or  disposition  of

the company’s assets that could have a material effect on the financial statements.

Because of its 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  risk  that  controls  may  become  inadequate  because  of  changes  in
conditions, or that the degree of compliance with the policies or procedures may deteriorate. Management recognizes that any controls and
procedures,  no  matter  how  well  designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  their  objectives  and
management  necessarily  applies  its  judgment  in  evaluating  the  cost-benefit  relationship  of  possible  enhancements  to  controls  and
procedures.

75 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We conducted an evaluation of the effectiveness of internal control over financial reporting based on the framework in Internal
Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on
this evaluation, our principal executive officer and principal financial officer conclude that, at December 31, 2017, our internal control over
financial reporting was effective. 

This annual report does not include an attestation report by EisnerAmper LLP, our independent registered public accounting firm
regarding internal control over financial reporting. As a smaller reporting company, our management’s report was not subject to attestation
by  our  registered  public  accounting  firm  pursuant  to  rules  of  the  Securities  and  Exchange  Commission  that  permit  us  to  provide  only
management’s report in this annual report.

ITEM 9B – OTHER INFORMATION

None.

PART III

The Board of Directors elects our executive officers annually. A majority vote of the directors who are in office is required to fill
vacancies.  Each  director  shall  be  elected  for  the  term  of  one  year  and  until  his  successor  is  elected  and  qualified  or  until  his  earlier
resignation or removal. Our directors and executive officers are as follows:

NAME

  AGE

  CURRENT POSITION

Seth Lederman
Margaret Smith Bell
Stuart Davidson*
Patrick Grace
David Grange
Donald W. Landry
Ernest Mario
Charles E. Mather IV
John Rhodes
Samuel Saks
Jessica Morris
Bradley Saenger
Gregory Sullivan

  60
  58
  60
  62
  70
  63
  79
  57
  61
  63
  40
  44
  52

  President, CEO and Chairman of the Board of Directors
  Director
  Former Director
  Director
  Director
  Director
  Director
  Director
  Lead Director
  Director
  Chief Operating Officer
  Chief Financial Officer and Treasurer
  Chief Medical Officer and Secretary

*Mr. Davidson retired from the Board on February 12, 2018.

76 

 
 
 
 
 
 
 
 
 
   
   
 
 
The  following  information  with  respect  to  the  principal  occupation  or  employment  of  each  nominee  for  director,  the  principal
business  of  the  corporation  or  other  organization  in  which  such  occupation  or  employment  is  carried  on,  and  such  nominee’s  business
experience  during  the  past  five  years,  as  well  as  the  specific  experiences,  qualifications,  attributes  and  skills  that  have  led  the  Board  to
determine that such Board members should serve on our Board, has been furnished to the Company by the respective director nominees:

Seth Lederman, MD became our President, Chief Executive Officer, Chairman of the Board and a Director in October 2011. Dr.
Lederman founded Tonix Pharmaceuticals, Inc., a wholly-owned subsidiary of the Company (“Tonix Sub”) in June of 2007 and has acted
as its Chairman of the Board of Directors since its inception and as President since June 2010. Dr. Lederman is an inventor on key patents
and  patent  applications  underlying  our  programs  including:  TNX-102  SL’s  eutectic  composition;  Tonmya’s  pharmacokinetic  profile  and
related  therapeutic  properties,  and  Tonmya  for  posttraumatic  stress  disorder  (PTSD).  Since  1996,  Dr.  Lederman  served  as  an Associate
Professor  at  Columbia  University,  and  retired  on April  13,  2017. As  an Assistant  Professor  at  Columbia,  Dr.  Lederman  discovered  and
characterized the CD40-ligand and invented therapeutic candidates to treat autoimmune diseases and transplant rejection. Dr. Lederman has
been  a  Manager  of  L&L  Technologies  LLC,  or  L&L,  since  1996.  In  addition,  Dr.  Lederman  has  been  the  Managing  Member  of  Seth
Lederman  Co,  LLC  since  January  2007  and  the  Managing  Member  of  Lederman  &  Co,  LLC,  or  Lederman  &  Co,  since  2002,  both  of
which  are  biopharmaceutical  consulting  and  investing  companies.  Dr.  Lederman  has  also  been  the  Managing  Member  of  Targent
Pharmaceuticals, LLC, or Targent, since 2000, and Managing Member of Plumbline LLC since 2002. Targent was a founder of Targent
Pharmaceuticals  Inc.  on  which  Board  of  Directors  Dr.  Lederman  served  from  inception  in  2001  until  the  sale  of  its  assets  to  Spectrum
Pharmaceuticals  Inc.  in  2006.  Between  January  2007  and  November  2008,  Dr.  Lederman  was  a  Managing  Partner  of  Konanda  Pharma
Partners, LLC, a Director of Konanda Pharma Fund I, LP, and a Managing Partner of Konanda General Partner, LLC, which were related
private  growth  equity  fund  entities.  As  well,  between  January  2007  and  November  2008,  Dr.  Lederman  was  Chairman  of  Validus
Pharmaceuticals, Inc. and Fontus Pharmaceuticals, Inc., which were portfolio companies of the Konanda private growth equity funds. Since
December 2011, Dr. Lederman has served as CEO and Chairman of Leder Laboratories Inc., or Leder Labs, and Starling Pharmaceuticals
Inc., or Starling, which are biopharmaceutical development companies. Since March 2013, Dr. Lederman has been the chairman of Leder
Laboratories, Ltd., a wholly-owned subsidiary of Leder Laboratories Inc. In 2015, Dr. Lederman served as a member of the US – Japan
Business  Council.  Between  2006  and  2011,  Dr.  Lederman  was  a  director  of  Research  Corporation,  a  New  York-based  non-profit
organization. Dr. Lederman received his BA degree in Chemistry from Princeton University in 1979 and his MD from Columbia University
in 1983. Dr. Lederman’s significant experience with our patent portfolio and his experience as an entrepreneur, seed capital investor, fund
manager, and director of start-up biopharmaceutical companies were instrumental in his selection as a member of the Board.

Margaret Smith Bell became a Director in September 2017. Ms. Bell has been retired for the last five years. Previously, Ms. Bell
was a Vice President at Standard Life Investments where she was a portfolio manager and health care equity analyst. Ms. Bell was also a
Managing  Director  at  Putnam  Investments,  and  served  as  a  senior  health  care  analyst  and  a  portfolio  manager  of  the  Putnam  Health
Sciences Trust. Ms. Bell was an analyst and vice president at State Street Research and a research analyst at Alex. Brown & Sons, Inc. Ms.
Bell is a past member of the Board of Overseers at Beth Israel Deaconess Medical Center. Ms. Bell holds a B.A. from Wesleyan University
and  an  M.B.A.  from  the  Wharton  School  at  the  University  of  Pennsylvania.  Ms.  Bell’s  extensive  healthcare  and  investment  banking
experience were instrumental in her selection as a member of the Board.

Stuart Davidson became a Director in October 2011 and retired from the Board in February 2018. Between July 2010 and October
2011, Mr. Davidson served as a director of Tonix Sub. Since 2011, Mr. Davidson has been a Managing Director of Sonen Capital. Since
1994, Mr. Davidson has been a Managing Partner of Labrador Ventures. Prior to Labrador, Mr. Davidson founded and served as CEO of
Combion, Inc., which was acquired by Incyte. He also served as President of Alkermes, Inc., a biotechnology company focused on drug
delivery. Mr. Davidson received his Bachelor’s Degree from Harvard College in 1978 and his MBA from Harvard Business School in 1984.
Mr.  Davidson’s  prior  experience  as  a  venture  capital  investor,  entrepreneur,  and  biotechnology  industry  executive  experience  in  the
leadership of pharmaceutical companies was instrumental in his selection as a member of our Board.

Patrick Grace became a Director in October 2011. Between June 2007 and October 2011, Mr. Grace served as a director of Tonix
Sub.  Since  January  2017,  Mr.  Grace  has  been  the  President  and  CEO  of  Grace  Institute  Foundation.  From  1996  to  September  2016,  he
served as Chairman of the Grace Institute, New York, New York (workforce development for women). Mr. Grace was the co-founder of
and served as the Managing Partner of Apollo Philanthropy Partners, L.L.C. from October 2008 until October 2012. He was President of
MLP Capital, Inc., an investment holding company, from 1996 to 2016. Mr. Grace served in various senior management roles with W. R.
Grace & Co. from 1977 to 1995, and was last President and CEO of Grace Logistics Services, Inc. From January 2000 to August 2002, Mr.
Grace was also President and Chief Executive Officer of Kingdom Group, LLC (“Kingdom”), a provider of turnkey compressed natural
gas fueling systems, and he was Executive Vice President of Kingdom from August 1999 to December 2000. Since 1996, he has been a
director of Chemed Corporation. Mr. Grace was a liberal arts major at the University of Notre Dame and earned a MBA in finance from
Columbia  University.  Mr.  Grace’s  extensive  executive  experience,  along  with  his  membership  on  the  board  of  directors  of  a  public
company, was instrumental in his selection as a member of our Board.

77 

 
 
 
 
 
 
 
General David Grange (retired) became a director in February 2018. Gen. Grange has been Chief Executive Officer of Pharm-
Olam International, Ltd. (“Pharm-Olam”), a contract research organization, since April 2017. Prior to joining Pharm-Olam, Gen. Grange
was President and founder of Osprey Global Solutions, LLC (“OGS”), a Service Disabled Veterans Organization, from 2009 to 2017. Prior
to  founding  OGS,  Gen.  Grange  held  various  positions  with  Pharmaceutical  Product  Development,  Inc.  (PPDI),  a  contract  research
organization, from 2003 to 2009, including as a member of the Board of Directors and Chief Executive Officer. Prior to PPDI he served in
the  McCormick  Tribune  Foundation  for  10  years  most  recently  as  Chief  Executive  Officer  and  President,  where  he  also  oversaw  the
support of Veteran Programs. Gen. Grange served 30 years in the U.S. Army as a Ranger, Green Beret, Aviator, Infantryman and a member
of  special  operating  units. At  the  Pentagon,  he  was  Director  of Army  Current  Operations,  Readiness,  and  Mobilization.  Gen.  Grange
commanded  the  Ranger  Regiment  and  the  First  Infantry  Division  (the  Big  Red  One).  Gen.  Grange  holds  a  master’s  degree  in  Public
Service from Western Kentucky University. Gen. Grange’s extensive experience in the pharmaceutical industry and service with the U.S.
military was instrumental in his selection as a member of our Board.

Donald W. Landry, MD, PhD  became a Director in October 2011. Between June 2007 and October 2011, Dr. Landry served as a
director of Tonix Sub. Dr. Landry has been a member of the faculty of Columbia University since 1985 and has served as the Samuel Bard
Professor  of  Medicine,  Chair  of  the  Department  of  Medicine  and  Physician-in-Chief  at  New  York  Presbyterian  Hospital/Columbia
University Medical Center since 2008. Since November 2015, he has been a director of Sensient Technologies Corp. Dr. Landry was a co-
founder and has been a member of L&L since 1996. Dr. Landry received his BS degree in Chemistry from Lafayette College in 1975, his
PhD in Organic Chemistry from Harvard University in 1979 and his M.D. from Columbia University in 1983. Dr. Landry has been a New
York State licensed physician since 1985. In 2008, Dr. Landry was awarded the Presidential Citizens Medal, the second-highest award that
the President can confer upon a civilian. Dr. Landry’s significant medical and scientific background was instrumental in his selection as a
member of the Board.

Ernest  Mario,  PhD  became  a  Director  in  October  2011.  Between  September  2010  and  October  2011,  Dr.  Mario  served  as  a
director of Tonix Sub. Dr. Mario is a former  Deputy  Chairman  and  Chief  Executive  of  Glaxo  Holdings  plc  and  a  former  Chairman  and
Chief Executive Officer of ALZA Corporation. Since April 2014, Dr. Mario has served as Chairman of Soleno Therapeutics, Inc. (formerly
Capnia, Inc.), a specialty pharmaceutical company in Palo Alto, CA. Between August 2007 and February 2014, Dr. Mario served as the
Chief  Executive  Officer  and  Chairman  of  Soleno  Therapeutics,  Inc.  and  between  February  2014  and April  2014,  Dr.  Mario  served  as
Executive Chairman. From 2003 to 2007, he was Chairman and Chief Executive of Reliant Pharmaceuticals, Inc. Dr. Mario is currently a
director of Soleno Therapeutics, Inc. (since 2007), Celgene Corp. (since 2007), Chimerix, Inc. (since February 2013) and Eyenovia, Inc.
(since 2014). Dr. Mario is also Chairman of Chimerix. Dr. Mario served as a director of Boston Scientific Corp. (2001 – 2016), Kindred
Biosciences, Inc. (2013 – 2016), VIVUS Inc. (2012 – 2013), XenoPort Inc. (2012 – 2015), and Maxygen Inc. (2001 – 2013). He serves as
an advisor to The Ernest Mario School of Pharmacy at Rutgers University. In 2007, Dr. Mario was awarded the Remington Medal by the
American  Pharmacists’  Association,  pharmacy’s  highest  honor.  Dr.  Mario  received  a  PhD  and  an  MS  in  physical  sciences  from  the
University  of  Rhode  Island  and  a  BS  in  pharmacy  from  Rutgers  University.  Dr.  Mario  brings  to  his  service  as  a  director  his  significant
executive leadership experience, including his experience leading several pharmaceutical companies, as well as his membership on public
company boards and foundations. He also has extensive experience in financial and operations management, risk oversight, and quality and
business strategy.

Charles E. Mather IV became a Director in October 2011. Between April and October 2011, Mr. Mather served as a director of
Tonix Sub. Mr. Mather has been a Managing Director of Equity Capital Markets at BTIG since March 2015 and served as its co-head of
Capital Markets since March 2017. From December 2009 to February 2015 he was the Head of Private and Alternative Capital and Co-
Head of Equity Capital Markets at Janney Montgomery Scott. Between May 2007 and September 2008, Mr. Mather was the head of the
Structured Equity Group at Jefferies Group Inc. Prior to that, Mr. Mather held various senior investment banking positions at Cowen and
Company, including as Co-Head of the Private Equity Group. From July 2015 until August 2017, Mr. Mather served as a director of the
Finance  Company  of  Pennsylvania.  Mr.  Mather  received  a  BA  in  History  from  Brown  University  and  an  MBA  in  Finance  from  The
Wharton School, University of Pennsylvania. Mr. Mather’s extensive experience advising life science companies as an investment banker
was instrumental in his selection as a member of our Board.

78 

 
 
 
 
 
 
John Rhodes became a Director in October 2011 and Lead Director in February 2014. Mr. Rhodes has served as Chair of the New
York  State  Public  Service  Commission  and  Chief  Executive  Officer  of  the  Department  of  Public  Services  since  June  2017.  Mr.  Rhodes
served  as  President  and  CEO  of  the  New  York  State  Energy  Research  and  Development Authority  between  September  2013  and  June
2017. Between October 2010 and October 2011, Mr. Rhodes served as a director of Tonix Sub. Between 2005 and 2013, Mr. Rhodes was a
director  of  Dewey  Electronics  Company,  a  manufacturer  of  electronic  and  electromechanical  systems  for  the  military  and  commercial
markets.  Between  January  2013  and  September  2013,  he  served  as  director  of  the  Center  for  Market  Innovation  at  Natural  Resources
Defense  Council.  Between April  2007  and  June  2010,  Mr.  Rhodes  was  a  Senior Advisor  to  Good  Energies,  Inc.,  a  renewable  energy
company. Mr. Rhodes is a former Vice President of Booz Allen Hamilton, Inc. Mr. Rhodes is a graduate of Princeton University and the
Yale  School  of  Management.  Mr.  Rhodes’  extensive  business  and  consulting  experience,  along  with  his  membership  on  the  board  of
directors of a public company was instrumental in his selection as a member of our Board.

Samuel Saks, MD became a Director in May 2012. Between 2003 and April 2009, Dr. Saks was the chief executive officer and a
director of Jazz Pharmaceuticals, Inc., a publicly-held biopharmaceutical company, which he co-founded in 2003. From April 2011 until
February  2012,  Dr.  Saks  served  as  interim  Chief  Medical  Officer  of  Threshold  Pharmaceuticals,  a  publicly-held  biopharmaceutical
company. Between November 2013 and May 2015, Dr. Saks served as the Chief Development Officer of Auspex Pharmaceuticals, Inc., a
publicly-held  biopharmaceutical  company.  From  2001  until  2003,  Dr.  Saks  was  company  group  chairman  of ALZA  Corporation  and  a
member of the Johnson & Johnson Pharmaceuticals Operating Committee. From 1992 until 2001, Dr. Saks held various positions at ALZA,
including  Chief  Medical  Officer  and  Group  Vice  President,  where  he  was  responsible  for  clinical,  regulatory  and  commercial  activities.
Previously, Dr. Saks held clinical research and development management positions with Schering-Plough, Xoma and Genentech. Dr. Saks
formerly  served  as  a  scientific  advisor  to ArQule  Pharmaceuticals,  CMEA  Ventures  and  ProQuest  Investments.  Dr.  Saks  is  currently  a
director of Velocity Pharmaceutical Development LLC (since 2011), Bullet Biotechnology, Inc. (2012 – 2017), NuMedii (since 2013) and
PDL BioPharma, Inc. (since September 2015). Dr. Saks served as a director of Depomed, Inc. (2012 – 2017), Auspex Pharmaceuticals, Inc.
(2009 – 2015), Trubion Pharmaceuticals, Inc. (2005 – 2010), Corixa Corporation, Cougar Biotechnology, Inc., Coulter Pharmaceuticals,
Inc.,  Ilypsa,  Inc.  and  Sirna  Therapeutics  Inc.  (formerly,  Ribozyme  Pharmaceuticals,  Inc.).  Dr.  Saks  is  board  certified  in  oncology  and
received  a  B.S.  and  an  M.D.  from  the  University  of  Illinois.  Mr.  Saks’  extensive  scientific  and  medical  expertise  and  experience  in
formulating partnering and business development strategies, including those involving larger pharmaceutical companies, was instrumental
in his selection as a member of our Board.

Jessica Morris is our Chief Operations Officer and has worked for the Company since April 2013, first as a consultant (April 2013
– September 2013), then as SVP of Finance (September 2013 – October 2015), followed by Chief Administrative Officer (October 2015 –
January 2016), Acting Chief Financial Officer (January 2016 – February 2016), and Executive Vice President, Operations (February 2016
–  January  2018).  Prior  to  joining  the  Company,  Ms.  Morris  was  a  Vice  President  in  investment  management  at  Zhong  Rong  Group.
Previously, Ms. Morris was a Senior Associate in the Sponsor Finance Group at American Capital, a Vice President of the mezzanine debt
fund at Calvert Street Capital Partners, an Associate in the commercial finance department of Silicon Valley Bank, and a Financial Analyst
in the investment banking group at Deutsche Bank. Ms. Morris earned a B.S. in Commerce and a B.A. in Music from the University of
Virginia, where she was an Echols Scholar.

Bradley Saenger, CPA became our Chief Financial Officer in February 2016. Mr. Saenger has worked for Tonix since May 2014,
as the Director of Accounting (May 2014 – December 2015) and VP of Accounting (January 2016 – February 2016). Between June 2013
and March 2014, Mr. Saenger worked for Shire Pharmaceuticals as a consultant in the financial analyst research and development group.
Since November 2015, Mr. Saenger has been a director of Tonix Pharma Holdings Limited. Between February 2013 and May 2013, Mr.
Saenger worked for Stewart Health Care System as a financial consultant. Between October 2011 and December 2012, Mr. Saenger was an
Associate  Director  of Accounting  at  Vertex  Pharmaceuticals,  Inc.  Between  January  2005  and  September  2011,  Mr.  Saenger  worked  for
Alere Inc., as a Manager of Corporate Accounting and Consolidations (2007 – 2011) and Manager of Financial Reporting (2005 – 2006).
Mr.  Saenger  also  worked  for  PricewaterhouseCoopers  LLP,  Shifren  Hirsowitz,  public  accountants  and  auditors  in  Johannesburg,  South
Africa, Investec Bank in Johannesburg, South Africa and Norman Sifris and Company, public accountants and auditors in Johannesburg,
South Africa. Mr. Saenger received his Bachelor’s and Honors’ degrees in Accounting Science from the University of South Africa. Mr.
Saenger is a Chartered Accountant in South Africa and a Certified Public Accountant in the Commonwealth of Massachusetts.

79 

 
 
 
 
 
 
Gregory Sullivan, MD became our Chief Medical Officer on June 3, 2014 and our Secretary in March 2017. Prior to becoming our
Chief Medical Officer, he served on our Scientific Advisory Board since October 2010, and had also provided  ad hoc consulting services.
Previously,  Dr.  Sullivan  had  been  a  member  of  the  faculty  of  Columbia  University  since  July  1999,  where  he  served  as  an Assistant
Professor of Psychiatry in the Department of Psychiatry at Columbia University Medical Center (CUMC) until June 2014. Between June
1997 and August 2014, Dr. Sullivan maintained a part-time psychiatry practice. He served as a Research Scientist at the New York State
Psychiatric  Institute  (NYSPI)  from  December  2006  to  June  2014.  He  also  served  as  a  member  of  the  Institutional  Review  Board  of  the
NYSPI from January 2009 to June 2014. As Principal Investigator and Co-Investigator on several human studies of PTSD, Dr. Sullivan has
administered the recruitment, biological assessments, treatment, and safety of participants with PTSD in clinical trials of the disorder. He
has  published  more  than  50  articles  and  chapters  on  research  topics  ranging  from  stress  and  anxiety  disorders  to  abnormal  serotonin
receptor  expression  in  depression,  PTSD  and  panic  disorder.  He  is  a  recipient  of  grants  from  the  National  Institute  of  Mental  Health
(NIMH),  the  Anxiety  Disorders  Association  of  America,  NARSAD,  the  Dana  Foundation,  and  the  American  Foundation  for  Suicide
Prevention. Dr. Sullivan received a BA in Biology from the University of California, Berkeley, and received his MD from the College of
Physicians & Surgeons at Columbia University. He completed his residency training in psychiatry at CUMC, and then a two-year NIMH-
sponsored research fellowship in anxiety and affective disorders before joining the faculty at Columbia.

Directors serve until the next annual meeting of shareholders or until their successors are elected and qualified. Officers serve at

the discretion of the Board.

Board Independence

The Board has determined that (i) Seth Lederman has a relationship which, in the opinion of the Board, would interfere with the
exercise of independent judgment in carrying out the responsibilities of a director and is not an “independent director” as defined in the
Marketplace  Rules  of  The  NASDAQ  Stock  Market  and  (ii)  Margaret  Smith  Bell,  Patrick  Grace,  David  Grange,  Donald  Landry,  Ernest
Mario,  Charles  Mather,  John  Rhodes  and  Samuel  Saks  are  each  an  independent  director  as  defined  in  the  Marketplace  Rules  of  The
NASDAQ Stock Market. Prior to his resignation in February 2018, the Board found that Mr. Davidson was also an independent director.

Board Leadership Structure

Our  CEO  also  serves  as  the  chairman  of  the  Board. An  independent  director  serves  as  the  Board’s  lead  director.  This  structure
allows one person to speak for and lead both the Company and the Board, while also providing for effective independent board oversight
through an independent lead director. Having Dr. Lederman, our CEO, serve as Chairman creates clear and unambiguous authority, which
is essential to effective management. Our Board and management can respond more effectively to a clearer line of authority. By designating
our  CEO  as  its  Chairman,  our  Board  also  sends  as  an  important  signal  to  our  employees  and  shareholders  about  who  is  accountable.
Further,  since  Dr.  Lederman  is  the  founder  of  our  Company  and  is  an  inventor  on  key  patents  and  patent  applications  underlying  our
programs, we believe that Dr. Lederman is best-positioned to set our Board’s agenda and provide leadership.

We  have  established  the  position  of  lead  director,  which  is  filled  by  Mr.  Rhodes.  The  lead  director  has  the  following
responsibilities,  as  detailed  in  the  Lead  Director  charter,  adopted  by  the  Board  (and  also  performs  any  other  functions  the  Board  may
request):

•

•

Board  leadership  —  provides  leadership  to the  Board  in  any  situation  where  the  chairman’s  role  may  be,  or  may
be perceived to be, in conflict, and also chairs meetings when the chairman is absent;

Leadership  of  independent  director  meetings  — leads  independent  director  meetings,  which  take  place  without  any
management directors or Tonix employees present;

• Additional meetings — calls additional independent director meetings as needed;

• Chairman-independent director liaison — regularly meets with the chairman and serves as liaison between the chairman

and the independent directors;

80 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•

•

Stockholder communications — makes himself available for direct communication with our stockholders;

Board agenda, schedule & information — works with the chairman regarding meeting agendas, meeting schedules and
information  sent  to  directors  for  Board  meetings, including  the  quality,  quantity,  appropriateness  and  timeliness  of  such
information; and

• Advisors  and  consultants  —  recommends  to  the Board  the  retention  of  outside  advisors  and  consultants  who  report

directly to the Board on Board-wide issues.

Board Role in Risk Oversight

Risk  is  an  integral  part  of  the  Board  and  Board  committee  deliberations  throughout  the  year.  While  the  Board  has  the  ultimate
oversight responsibility for the risk management process, various committees of the Board also have responsibility for risk management. In
particular, the Audit Committee focuses on financial risk, including internal controls, and receives financial risk assessment reports from
management. Risks related to the compensation programs are reviewed by the Compensation Committee. The Board is advised by these
committees of significant risks and management’s response through periodic updates.

Stockholder Communications with the Board

The Company’s stockholders may communicate with the Board, including non-executive directors or officers, by sending written
communications addressed to such person or persons in care of Tonix Pharmaceuticals Holding Corp., Attention: Secretary, 509 Madison
Avenue, Suite 306, New York, New York 10022. All communications will be compiled by the Secretary and submitted to the addressee. If
the Board modifies this process, the revised process will be posted on the Company’s website.

Meetings and Committees of the Board

During  the  fiscal  year  ended  December  31,  2017,  the  Board  held  five  meetings,  the Audit  Committee  held  three  meetings,  the
Compensation Committee held five meetings and the Nominating and Corporate Governance Committee held three meetings. The Board
and Board committees also approved certain actions by unanimous written consent.

Board Committees

The Board has standing Audit, Compensation, and Nominating and Corporate Governance Committees. Information concerning

the membership and function of each committee is as follows:

Name
Seth Lederman
Margaret Smith Bell
Patrick Grace
David Grange
Donald W. Landry
Ernest Mario
Charles E. Mather IV
John Rhodes
Samuel Saks

*    Member of Committee
**  Chairman of Committee

Board Committee Membership

Audit
Committee

Compensation
Committee 

Nominating and
Corporate 
Governance Committee

*

**

*

*
*

*
**

**

*
*

81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Audit Committee

Our Audit  Committee  consists  of  Patrick  Grace,  Charles  Mather  and  John  Rhodes,  with  Mr.  Grace  elected  as  Chairman  of  the
Committee.  Our  Board  has  determined  that  each  of  Messrs.  Grace,  Mather  and  Rhodes  are  “independent”  as  that  term  is  defined  under
applicable SEC rules and under the current listing standards of the NASDAQ Stock Market. Mr. Grace is our audit committee financial
expert.

Our Audit Committee’s responsibilities include: (i) reviewing the independence, qualifications, services, fees, and performance of
the  independent  auditors,  (ii)  appointing,  replacing  and  discharging  the  independent  auditor,  (iii)  pre-approving  the  professional  services
provided  by  the  independent  auditor,  (iv)  reviewing  the  scope  of  the  annual  audit  and  reports  and  recommendations  submitted  by  the
independent auditor, and (v) reviewing our financial reporting and accounting policies, including any significant changes, with management
and the independent auditor. The Audit Committee reviewed and discussed with management the Company’s audited financial statements
for the year ended December 31, 2017.

Compensation Committee

Our  Compensation  Committee  consists  of  Margaret  Smith  Bell,  Ernest  Mario  and  Samuel  Saks,  with  Mr.  Mario  elected  as
Chairman of the Committee. Our Board has determined that all of the members are “independent” under the current listing standards of the
NASDAQ  Stock  Market.  Our  Board  has  adopted  a  written  charter  setting  forth  the  authority  and  responsibilities  of  the  Compensation
Committee.

Our  Compensation  Committee  has  responsibility  for,  among  other  things,  evaluating  and  making  decisions  regarding  the
compensation of our executive officers, assuring that the executive officers are compensated effectively in a manner consistent with our
stated  compensation  strategy,  producing  an  annual  report  on  executive  compensation  in  accordance  with  the  rules  and  regulations
promulgated  by  the  SEC  and  periodically  evaluating  and  administering  the  terms  and  administration  of  our  incentive  plans  and  benefit
programs. In addition, our Compensation Committee reviews and makes recommendations to the Board regarding incentive compensation
plans that require shareholder approval, director compensation, the Company’s compensation discussion and analysis (“CD&A”) and the
related  executive  compensation  information  for  inclusion  in  the  Company’s  10-K  and  proxy  statement,  and  employment  and  severance
agreements relating to the chief executive officer.

Nominating and Corporate Governance Committee

Our  Nominating  and  Corporate  Governance  Committee  consists  of  Patrick  Grace,  David  Grange,  Charles  Mather  and  John
Rhodes,  with  Mr.  Rhodes  elected  as  Chairman  of  the  Committee.  The  Board  has  determined  that  all  of  the  members  are  “independent”
under the current listing standards of the NASDAQ Stock Market.

Our Nominating and Corporate Governance Committee has responsibility for assisting the Board in, among other things, effecting
the organization, membership and function of the Board and its committees. The Nominating and Corporate Governance Committee shall
identify and evaluate the qualifications of all candidates for nomination for election as directors. In addition, the Nominating and Corporate
Governance Committee is responsible for developing, recommending and evaluating corporate governance standards and a code of business
conduct and ethics.

Nomination of Directors

As  provided  in  its  charter  and  our  Company’s  corporate  governance  principles,  the  Nominating  and  Corporate  Governance
Committee is responsible for identifying individuals qualified to become directors. The Nominating and Corporate Governance Committee
seeks  to  identify  director  candidates  based  on  input  provided  by  a  number  of  sources,  including  (1)  the  Nominating  and  Corporate
Governance Committee members, (2) our other directors, (3) our shareholders, (4) our Chief Executive Officer or Chairman, and (5) third
parties  such  as  professional  search  firms.  In  evaluating  potential  candidates  for  director,  the  Nominating  and  Corporate  Governance
Committee considers the entirety of each candidate’s credentials.

82 

 
 
 
 
 
 
 
 
 
 
 
 
 
Qualifications for consideration as a director nominee may vary according to the particular areas of expertise being sought as a

complement to the existing composition of the Board. However, at a minimum, candidates for director must possess:

● high personal and professional ethics and integrity;

● the ability to exercise sound judgment;

● the ability to make independent analytical inquiries;

● a willingness and ability to devote adequate time and resources to diligently perform Board and committee duties; and

● the appropriate and relevant business experience and acumen.

In addition to these minimum qualifications, the Nominating and Corporate Governance Committee also takes into account when

considering whether to nominate a potential director candidate the following factors:

● whether the person possesses specific industry expertise and familiarity with general issues affecting our business;

● whether  the  person’s  nomination  and  election  would  enable  the  Board  to  have  a  member  that  qualifies  as  an  “audit

committee financial expert” as such term is defined by the SEC in Item 401 of Regulation S-K;

● whether the person would qualify as an “independent” director under the listing standards of the Nasdaq Stock Market;

● the  importance  of  continuity  of  the  existing  composition  of  the  Board  to  provide  long  term  stability  and  experienced

oversight; and

● the importance of diversified Board membership, in terms of both the individuals involved and their various experiences

and areas of expertise.

The Nominating and Corporate Governance Committee will consider director candidates recommended by shareholders provided
such recommendations are submitted in accordance with the procedures set forth below. In order to provide for an orderly and informed
review  and  selection  process  for  director  candidates,  the  Board  has  determined  that  shareholders  who  wish  to  recommend  director
candidates for consideration by the Nominating and Corporate Governance Committee must comply with the following:

● The recommendation must be made in writing to the Corporate Secretary at Tonix Pharmaceuticals Holding Corp.;

● The recommendation must include the candidate’s name, home and business contact information, detailed biographical
data and qualifications, information regarding any relationships between the candidate and the Company within the last
three years and evidence of the recommending person’s ownership of the Company’s common stock;

● The  recommendation  shall  also  contain  a  statement  from  the  recommending  shareholder  in  support  of  the  candidate;
professional  references,  particularly  within  the  context  of  those  relevant  to  board  membership,  including  issues  of
character, judgment, diversity, age, independence, expertise, corporate experience, length of service, other commitments
and the like; and personal references; and

83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● A  statement  from  the  shareholder  nominee  indicating  that  such  nominee  wants  to  serve  on  the  Board  and  could  be
considered “independent” under the Rules and Regulations of the Nasdaq Stock Market and the SEC, as in effect at that
time.

All candidates submitted by shareholders will be evaluated by the Nominating and Corporate Governance Committee according to

the criteria discussed above and in the same manner as all other director candidates.

Code of Ethics

We have adopted a Code of Business Conduct and Ethics that applies to all of our directors, officers and employees.

Section 16(a) Beneficial Ownership Reporting Compliance

 Section 16(a) of the Securities Exchange Act of 1934, as amended, requires our directors, executive officers and holders of more
than  10%  of  our  common  stock  to  file  with  the  SEC  reports  regarding  their  ownership  and  changes  in  ownership  of  our  securities.  We
believe that, during fiscal 2017, our directors, executive officers and 10% stockholders complied with all Section 16(a) filing requirements.
Due to administrative errors, each of Drs. Landry, Mario and Saks, and Messrs. Grace, Mathers and Rhodes failed to timely file a Form 4
with  respect  to  two  transactions,  pertaining  to  the  vesting  of  restricted  stock  units,  during  the  most  recent  fiscal  year.  This  error  was
corrected  in  later  filings.  Also  due  to  an  administrative  error,  Dr.  Mario  failed  to  timely  file  Form  4s  with  respect  to  4  additional
transactions, a series of sales of common stock, during December 2017. This error was corrected in a later filing.

Involvement in Certain Legal Proceedings

Except as disclosed below, our directors and executive officers have not been involved in any of the following events during the

past ten years:

1. any bankruptcy petition filed by or against such person or any business of which such person was a general partner or executive

officer either at the time of the bankruptcy or within two years prior to that time;

2. any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other

minor offenses);

3. being  subject  to  any  order,  judgment,  or  decree,  not  subsequently  reversed,  suspended  or  vacated,  of  any  court  of  competent
jurisdiction,  permanently  or  temporarily  enjoining  him  from  or  otherwise  limiting  his  involvement  in  any  type  of  business,
securities or banking activities or to be associated with any person practicing in banking or securities activities; 

4. being found by a court of competent jurisdiction in a civil action, the Securities and Exchange Commission or the Commodity
Futures Trading Commission to have violated a Federal or state securities or commodities law, and the judgment has not been
reversed, suspended, or vacated;

5. being subject of, or a party to, any Federal or state judicial or administrative order, judgment decree, or finding, not subsequently
reversed,  suspended  or  vacated,  relating  to  an  alleged  violation  of  any  Federal  or  state  securities  or  commodities  law  or
regulation,  any  law  or  regulation  respecting  financial  institutions  or  insurance  companies,  or  any  law  or  regulation  prohibiting
mail or wire fraud or fraud in connection with any business entity; or

6. being  subject  of  or  party  to  any  sanction  or  order,  not  subsequently  reversed,  suspended,  or  vacated,  of  any  self-regulatory
organization, any registered entity or any equivalent exchange, association, entity or organization that has disciplinary authority
over its members or persons associated with a member.

84 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In January 2013, the Chief Operating Officer filed for bankruptcy protection under Chapter 7 of Title 11 under the United States

Code in the U. S. Bankruptcy Court in New York, New York. The petition was discharged in April 2013.

ITEM 11 - EXECUTIVE COMPENSATION

Compensation Philosophy and Practices

We  believe  that  the  performance  of  our  executive  officers  significantly  impacts  our  ability  to  achieve  our  corporate  goals.  We,
therefore, place considerable importance on the design and administration of our executive officer compensation program. This program is
intended to enhance stockholder value by attracting, motivating and retaining qualified individuals to perform at the highest levels and to
contribute to our growth and success. Our executive officer compensation program is designed to provide compensation opportunities that
are tied to individual and corporate performance.

Our compensation packages are also designed to be competitive in our industry. The Compensation Committee from time-to-time
consults with compensation consultants, legal counsel and other advisors in designing our compensation program, including in evaluating
the competitiveness of individual compensation packages and in relation to our corporate goals.

Our overall compensation philosophy has been to pay our executive officers an annual base salary and to provide opportunities,
through cash and equity incentives, to provide higher compensation if certain key performance goals are satisfied. We believe that many of
our key practices and programs demonstrate good governance. The main principles of our fiscal year 2017 compensation strategy included
the following:

● An emphasis on pay for performance. A significant portion of our executive officers’ total compensation is variable and
at  risk  and  tied  directly  to  measurable  performance,  which  aligns  the  interests  of  our  executives  with  those  of  our
stockholders;

● Performance results are linked to Company and individual performance.  When looking at performance over the year,
we  equally  weigh  individual  performance  as  well  as  that  of  the  Company  as  a  whole.    Target  annual  compensation  is
positioned  to  allow  for  above-median  compensation  to  be  earned  through  an  executive  officer’s  and  the  Company’s
extraordinary performance;

● Equity  as  a  key  component  to  align  the  interests  of  our  executives  with  those  of  our  stockholders.   Our  Compensation
Committee  continues  to  believe  that  keeping  executives  interests  aligned  with  those  of  our  stockholders  is  critical  to
driving toward achievement of long-term goals of both our stockholders and the Company; and

● Peer group positioning.  While the Compensation Committee considers the level of compensation paid by the companies
in  our  peer  group  as  a  reference  point  that  provides  a  framework  for  its  compensation  decisions,  in  order  to  maintain
competitiveness and flexibility, the Compensation Committee does not target compensation at a particular level relative
to the peer group; nor does the Compensation Committee employ a formal benchmarking strategy or rely upon specific
peer–derived targets.

In 2017, we also continued practices that demonstrate good governance and careful stewardship of corporate assets, including:

● Limited  personal  benefits.  Our  executive  officers  are  eligible  for  the  same  benefits  as  our  non-executive  salaried

employees, and they do not receive any additional perquisites.

85 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● No  retirement  benefits.  We  do  not  provide  our  executive  officers  with  a  traditional  retirement  plan,  or  with  any

supplemental deferred compensation or retirement benefits.

● No tax gross-ups. We do not provide our executive officers with any tax gross-ups.

● No single-trigger cash change in control benefits. We do not provide cash benefits to our executives upon a change in

control, absent an actual termination of employment.

At our annual meeting in May 2016, we conducted our tri-annual advisory vote on executive compensation, commonly referred to
as a “say-on-pay” vote. At that time, approximately 95% of the votes affirmatively cast on the advisory say-on-pay proposal were voted in
favor  of  the  compensation  of  our  named  executive  officers.  The  Compensation  Committee  understood  this  level  of  approval  to  indicate
strong stockholder support for our executive compensation policies and programs generally, and as a result, our Compensation Committee
made  no  fundamental  changes  to  our  executive  compensation  programs.  We  will  hold  our  next  say-on-pay  vote  at  the  2019  annual
meeting.  Our  Compensation  Committee  and  our  Board  will  consider  shareholder  feedback  through  the  say-on-pay  vote  and  remains
committed to engaging with shareholders and are open to feedback from shareholders.

Summary Compensation Table

The following table provides certain summary information concerning compensation awarded to, earned by or paid to our Chief

Executive Officer, the two next most highly paid executive officers, and one former executive officer for fiscal years 2017 and 2016.

Name & Principal 
Position

Seth Lederman
Chief Executive Officer

Salary 
($)

Bonus 
($)

  Year   
   2017   472,500    —   
   2016   472,500    —   

Non-Equity 
Incentive Plan 
Compensation 
($)

Stock 
Awards 
($)

Option 
Awards 
($) (1)    
—     103,344     
—     292,763     

Change in 
Pension Value 
and 
Non-Qualified 
Deferred 
Compensation 
Earnings ($)    
—     
—     

—     
—     

All Other 
Compensation 
($)

Gregory Sullivan
Chief Medical Officer

   2017   335,000    —   
   2016   335,000    —   

—     48,443     
—     79,844     

Bradley Saenger
Chief Financial Officer

   2017   335,000    —   
   2016   301,361    —   

—     30,680     
—     71,760     

Leland Gershell (2)
Former
Chief Financial Officer

   2017   

—    —   

—    

—     

2016

33,056

—

—

—     
—     

—     
—     

—     

—

—     
—     

—     
—     

—     

21,000(3)   

21,000 

—

392,000(4)

425,056 

(1) Represents  the  aggregate  grant  date  fair  value  of  options  granted  in  accordance  with  Financial Accounting  Standards  Board,  or
FASB,  Accounting  Standards  Codification,  or  ASC,  Topic  718,  “Stock  Compensation.”  For  the  relevant  assumptions  used  in
determining these amounts, refer to Note 7 to our audited financial statements.

(2) Dr. Gershell resigned effective January 8, 2016.
(3) Represents consulting fees.
(4) Represents severance payment and consulting fees.

86 

  Total ($)  
    575,844 
    765,263 

    383,443 
    414,844 

    365,680 
    373,121 

— 
— 

— 
— 

— 
— 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
   
 
 
  
    
    
    
     
      
      
      
  
   
  
 
  
    
    
    
     
      
      
      
  
   
  
 
  
    
    
    
     
      
      
      
  
   
  
  
   
   
    
    
     
     
     
   
 
 
 
 
 
 
Grants of Plan-Based Awards in Fiscal 2017

The following table provides information with regard to each grant of plan-based award made to a named executive officer under

any plan during the fiscal year ended December 31, 2017.

Name

Seth Lederman

Bradley Saenger

Gregory Sullivan

  Grant Date  
3/1/2017   
3/1/2017   

3/1/2017   
3/1/2017   

3/1/2017   
3/1/2017   

All Other Option Awards: 
Number of Securities 
Underlying Options (#)

Exercise or Base Price of 
Option Awards ($/Share)   

Grant Date Fair Value of 
Stock and Option Awards 
($) (1)

16,000    $
16,000    $

4,750    $
4,750    $

7,500    $
7,500    $

5.50    $
5.50    $

5.50    $
5.50    $

5.50    $
5.50    $

3.36 
3.10 

3.36 
3.10 

3.36 
3.10 

(1) Represents the aggregate grant date fair value of options granted in accordance with FASB ASC Topic 718.

Outstanding Equity Awards at December 31, 2017

The  following  table  presents  information  regarding  outstanding  equity  awards  held  by  our  named  executive  officers  as  of

December 31, 2017.

Name

Seth Lederman

Bradley Saenger

Gregory Sullivan

Number of 
Securities 
underlying 
Unexercised 
Options (#) 
Exercisable

Number of 
Securities 
underlying 
Unexercised 
Options (#) 
Unexercisable  

Option 
Exercise 
Price ($/Sh)

    Option Expiration Date

3,500     
6,750     
7,100     
10,000     
10,000     
17,850     
715     
6,727     

—     
—     

1,100     
1,100     
1,248     
920     
—     
1,058     
—     

2,650     
2,650     
2,512     
1,840     
—     
—     

  $
— 
  $
— 
  $
— 
  $
— 
— 
  $
1,050(1)  $
— 
  $
4,273(2)  $

11,000(3)  $
16,000(5)  $

— 
  $
  $
— 
52(1)  $
580(2)  $
6,000(3)  $
942(4)  $
4,750(5)  $

  $
— 
— 
  $
138(1)  $
1,160(2)  $
3,000(3)  $
7,500(5)  $

87 

300.00   
102.00   
158.80   
98.70   
66.80   
59.50   
59.50   
50.30   

50.30   
5.50   

98.70   
66.80   
59.50   
50.30   
24.20   
24.20   
5.50   

98.70   
66.80   
59.50   
50.30   
50.30   
5.50   

5/9/2022
2/12/2023
2/11/2024
6/17/2024
10/29/2024
2/25/2025
2/25/2025
2/9/2026

2/9/2026
3/1/2027

6/17/2024
10/29/2024
2/25/2025
2/9/2026
5/27/2026
5/27/2026
3/1/2027

6/17/2024
10/29/2024
2/25/2025
2/9/2026
2/9/2026
3/1/2027

 
 
 
 
   
 
 
 
 
 
 
    
      
      
  
 
 
 
 
 
    
      
      
  
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
      
  
   
    
 
 
   
 
   
 
   
      
  
   
    
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
      
  
   
    
 
   
 
   
 
   
 
   
 
   
 
   
 
(1)  The shares subject to this stock option vested as to 1/3 of the shares on February 25, 2016, with the remaining shares vesting on an equal

monthly basis over the following 24 months.

(2)  The shares subject to this stock option vested as to 1/3 of the shares on February 9, 2017, with the remaining shares vesting on an equal

monthly basis over the following 24 months.

(3)  The shares subject to this stock option vest 1/3rd upon the date(s) that certain stock price goals are achieved. The stock price goals are
such date(s) when the Company’s common stock has an average closing sales price equal to or exceeding each of $60.00, $70.00 and
$80.00 per share for 20 consecutive trading days, subject to a one year minimum service period prior to vesting.

(4)  The shares subject to this stock option vested as to 1/3 of the shares on May 27, 2017, with the remaining shares vesting on an equal

monthly basis over the following 24 months.

(5)  The shares subject to this stock option vested as to 1/3 of the shares on March 1, 2018, with the remaining shares vesting on an equal

monthly basis over the following 24 months.

Option Exercises and Stock Vested

No options were exercised by any of the named executive officers and no named executive officers held restricted stock units

during the fiscal year ended December 31, 2017.

Equity Compensation Plan Information 

The following table provides certain information with respect to our equity compensation plans in effect as of December 31, 2017.

Number of
securities
remaining
available for
future
issuance
under equity
compensation
plans
(excluding
securities
reflected in
column A)(2)
(C)
1,187,391 
— 
1,187,391 

Number of
securities to
be issued
upon exercise
of outstanding
options,
warrants and
rights
(A)

Weighted-
average
exercise price
of outstanding
options,
warrants and
rights
(B)

401,724    $
—    $
401,724     

39.81     
—     
39.81     

Plan Category

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

(1)  Consists of the 2012 Plan, the 2014 Plan, the 2016 Plan, the 2017 Plan and the 2014 employee stock purchase plan (“ESPP”).
(2) Consists  of  shares  available  for  future  issuance  under  the  2017  Plan  and  our  ESPP. As  of  December  31,  2017,  1,185,702  shares  of
common stock were available for issuance under the 2017 Plan and 1,689 shares of common stock were available for issuance under the
ESPP.

88 

 
 
 
 
 
 
 
 
   
   
 
   
   
   
 
 
Employment Contracts and Termination of Employment and Change-In-Control Arrangements

Employment Agreement with Seth Lederman

On  February  11,  2014,  the  Company  entered  into  an  employment  agreement  (the  “Lederman  Agreement”)  with  Dr.  Seth

Lederman (“Lederman”) to continue to serve as our President, Chief Executive Officer and Chairman of the Board.  

The base salary for Lederman under the Lederman Agreement was $425,000 per annum.  The Lederman Agreement has an initial
term of one year and automatically renew for successive one year terms unless either party delivers written notice not to renew at least 60
days prior to the end of the current term.

Pursuant  to  the  Lederman  Agreement,  if  the  Company  terminates  Lederman’s  employment  without  Cause  (as  defined  in  the
Lederman  Agreement)  or  Lederman  resigns  for  Good  Reason  (as  defined  in  the  Lederman  Agreement),  Lederman  is  entitled  to  the
following payments and benefits: (1) his fully earned but unpaid base salary through the date of termination at the rate then in effect, plus
all other benefits, if any, under any group retirement plan, nonqualified deferred compensation plan, equity award plan or agreement, health
benefits plan or other group benefit plan to which Lederman may be entitled to under the terms of such plans or agreements; (2) a lump
sum  cash  payment  in  an  amount  equal  to  12  months  of  his  base  salary  as  in  effect  immediately  prior  to  the  date  of  termination;
(3) continuation of health benefits for Lederman and his eligible dependents for a period of 12 months following the date of termination;
and (4) the automatic acceleration of the vesting and exercisability of outstanding unvested stock awards as to the number of stock awards
that would have vested over the 12-month period following termination had Lederman remained continuously employed by the Company
during such period.

Pursuant  to  the  Lederman  Agreement,  if  Lederman’s  employment  is  terminated  as  a  result  of  death  or  permanent  disability,
Lederman or his estate, as applicable, is entitled to the following payments and benefits: (1) his fully earned but unpaid base salary through
the date of termination at the rate then in effect; (2) a lump sum cash payment in an amount equal to six months of his base salary as in
effect  immediately  prior  to  the  date  of  termination;  and  (3)  the  automatic  acceleration  of  the  vesting  and  exercisability  of  outstanding
unvested stock awards.

If Lederman is terminated without Cause or resigns for Good Reason during the period commencing 90 days prior to a Change in
Control  (as  defined  below)  or  12  months  following  a  Change  in  Control,  Lederman  shall  be  entitled  to  receive,  in  lieu  of  the  severance
benefits described above, the following payments and benefits: (1) a lump sum cash payment in an amount equal to 36 months of his base
salary as in effect immediately prior to the date of termination, except that, if and while Lederman is still entitled to the Sale Bonus (as
defined  below),  it  will  only  be  18  months;  (2)  continuation  of  health  benefits  for  Lederman  and  his  eligible  dependents  for  a  period  of
24 months following the date of termination, except that, if and while Lederman is still entitled to the Sale Bonus it will only be 12 months;
and (3) the automatic acceleration of the vesting and exercisability of outstanding unvested stock awards.

If during the term of the Lederman Agreement or within 120 days after Lederman is terminated without Cause or resigns for Good
Reason,  following  a  Change  in  Control,  the  Company  consummates  a  Change  in  Control  transaction  in  which  the  Enterprise  Value  (as
defined below) equals or exceeds $50 million, Lederman shall be entitled to receive a lump sum payment equal to 4.4% of the Enterprise
Value (the “Sale Bonus”).  The Sale Bonus provision of the Lederman Agreement will terminate upon the Company granting Lederman
long-term incentive compensation mutually agreed to by the Board and Lederman.

89 

 
 
 
 
 
 
 
 
 
 
For  purposes  of  the  Lederman  Agreement,  “Cause”  generally  means  (1)  commission  of  an  act  of  fraud,  embezzlement  or
dishonesty or some other illegal act that has a demonstrable material adverse impact on the Company or any successor or affiliate of the
Company,  (2)  conviction  of,  or  entry  into  a  plea  of  “guilty”  or  “no  contest”  to,  a  felony,  (3)  unauthorized  use  or  disclosure  of  the
Company’s confidential information or trade secrets or any successor or affiliate of the Company that has, or may reasonably be expected
to have, a material adverse impact on any such entity; (4) gross negligence, failure to follow a material, lawful and reasonable request of the
Board or material violation of any duty of loyalty to the Company or any successor or affiliate of the Company, or any other demonstrable
material willful misconduct by Lederman, (5) ongoing and repeated failure or refusal to perform or neglect of his duties as required by his
employment  agreement,  which  failure,  refusal  or  neglect  continues  for  30  days  following  Lederman’s  receipt  of  written  notice  from  the
Board stating with specificity the nature of such failure, refusal or neglect, provided that such failure to perform is not as a result of illness,
injury or medical incapacity, or (6) material breach of any Company policy or any material provision of the Lederman Agreement.

For  purposes  of  the  Lederman  Agreement,  “Good  Reason”  generally  means  (1)  a  material  diminution  in  Lederman’s  title,
authority, duties or responsibilities, (2) a material diminution in Lederman’s base compensation, unless such a reduction is imposed across-
the-board  to  the  Company’s  senior  management,  and  such  reduction  is  not  greater  than  15%,  (3)  a  material  change  in  the  geographic
location at which Lederman must perform his duties, (4) any other action or inaction that constitutes a material breach by the Company or
any  successor  or  affiliate  of  the  Company’s  obligations  to  Lederman  under  the  Lederman Agreement,  or  (5)  the  Company  elects  not  to
renew the Lederman Agreement for another term.

For purposes of the Lederman Agreement, “Change in Control” generally means:

● A transaction or series of transactions (other than public offerings) that results in any person or entity or related group of
persons or entities (other than the Company, its subsidiaries, an employee benefit plan maintained by the Company or
any of its subsidiaries or a person or entity that, prior to such transaction, directly or indirectly controls, is controlled by,
or is under common control with, the Company) of beneficial ownership (within the meaning of Rule 13d-3 under the
Exchange  Act)  of  more  than  40%  of  the  total  combined  voting  power  of  the  Company’s  securities  outstanding
immediately after such acquisition;

● (1)  a  merger,  consolidation,  reorganization,  or  business  combination  or  (2)  the  sale,  exchange  or  transfer  of  all  or
substantially all of the Company’s assets in any single transaction or series of transactions or (3) the acquisition of assets
or stock of another entity, in each case other than a transaction:

○ which  results  in  the  Company’s  voting  securities  outstanding  immediately  before  the  transaction  continuing  to
represent, directly or indirectly, at least 60% of the combined voting power of the successor entity’s outstanding
voting securities immediately after the transaction, and

○ after  which  no  person  or  group  beneficially  owns  voting  securities  representing  40%  or  more  of  the  combined
voting power of the Company or its successor; provided, however, that no person or group is treated as beneficially
owning 40% or more of combined voting power of the Company or its successor solely as a result of the voting
power held in the Company prior to the consummation of the transaction.

For purposes of the Lederman Agreement, “Enterprise Value” generally means (1) in a Change in Control in which consideration
is received by the Company, the total cash and non-cash consideration, including debt assumed, received by the Company, net of any fees
and expenses in connection with the transaction and (2) in a Change in Control in which consideration is payable to the stockholders of the
Company, the total cash and non-cash consideration, including debt assumed, payable to the Company’s stockholders net of any fees and
expenses in connection with the transaction.  Enterprise Value also includes any cash or non-cash consideration payable to the Company or
to the Company’s stockholders on a contingent, earnout or deferred basis.

Employment Agreement with Gregory Sullivan

On  June  3,  2014,  the  Company  entered  into  an  employment  agreement  (the  “Sullivan Agreement”)  with  Dr.  Gregory  Sullivan
(“Sullivan”)  to  serve  as  our  Chief  Medical  Officer.    The  base  salary  for  Sullivan  under  the  Sullivan  Agreement  was  $225,000  per
annum.  The Sullivan Agreement had an initial term of one year and automatically renews for successive one year terms unless either party
delivers written notice not to renew at least 60 days prior to the end of the current term.

90 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant  to  the  Sullivan Agreement,  if  the  Company  terminates  Sullivan’s  employment  without  Cause  (as  defined  below)  or
Executive resigns for Good Reason (as defined below), Sullivan is entitled to the following payments and benefits: (1) his fully earned but
unpaid base salary through the date of termination at the rate then in effect, plus all other benefits, if any, under any group retirement plan,
nonqualified  deferred  compensation  plan,  equity  award  plan  or  agreement,  health  benefits  plan  or  other  group  benefit  plan  to  which
Sullivan may be entitled to under the terms of such plans or agreements; (2) a lump sum cash payment in an amount equal to 12 months of
his  base  salary  as  in  effect  immediately  prior  to  the  date  of  termination;  (3)  continuation  of  health  benefits  for  Sullivan  and  his  eligible
dependents for a period of 12 months following the date of termination; and (4) the automatic acceleration of the vesting and exercisability
of  outstanding  unvested  stock  awards  as  to  the  number  of  stock  awards  that  would  have  vested  over  the  12-month  period  following
termination had Sullivan remained continuously employed by the Company during such period.

Pursuant to the Sullivan Agreement, if Sullivan’s employment is terminated as a result of death or permanent disability, Sullivan
or his estate, as applicable, is entitled to his fully earned but unpaid base salary through the end of the month in which termination occurs at
the rate then in effect.

For purposes of the Sullivan Agreement, “Cause” generally means (1) commission of an act of fraud, embezzlement or dishonesty
or some other illegal act that has a demonstrable material adverse impact on the Company or any successor or affiliate of the Company,
(2)  conviction  of,  or  entry  into  a  plea  of  “guilty”  or  “no  contest”  to,  a  felony,  (3)  unauthorized  use  or  disclosure  of  the  Company’s
confidential information or trade secrets or any successor or affiliate of the Company that has, or may reasonably be expected to have, a
material adverse impact on any such entity, (4) gross negligence, failure to follow a material, lawful and reasonable request of the Company
or  material  violation  of  any  duty  of  loyalty  to  the  Company  or  any  successor  or  affiliate  of  the  Company,  or  any  other  demonstrable
material  misconduct  by  Sullivan,  (5)  ongoing  and  repeated  failure  or  refusal  to  perform  or  neglect  of  his  duties  as  required  by  his
employment  agreement,  which  failure,  refusal  or  neglect  continues  for  30  days  following  Sullivan’s  receipt  of  written  notice  from  the
Company  stating  with  specificity  the  nature  of  such  failure,  refusal  or  neglect,  or  (6)  material  breach  of  any  Company  policy  or  any
material provision of the Sullivan Agreement.

For purposes of the Sullivan Agreement, “Good Reason” generally means (1) a material diminution in Executive’s title, authority,
duties or responsibilities, (2) a material diminution in the executive officer’s base compensation, unless such a reduction is imposed across-
the-board to the Company’s senior management and such reduction is not greater than 15%, (3) a material change in the geographic location
at which the executive officer must perform his duties, (4) any other action or inaction that constitutes a material breach by the Company or
any  successor  or  affiliate  of  the  Company’s  obligations  to  Sullivan  under  the  Agreement,  or  (5)  the  Company  elects  not  to  renew
the Agreement for another term.

Directors Compensation Table

The following table sets forth summary information concerning the total compensation paid to our non-employee directors in 2017

for services to our Company.

Margaret Smith Bell
Stuart Davidson
Patrick Grace
Donald Landry
Ernest Mario
Charles Mather IV
John Rhodes (2)
Samuel Saks
Total:

Name

Stock 
Awards ($)

  $
  $
  $
  $
  $
  $
  $
  $
  $

91 

Option

Awards ($)(1)    Total ($)
55,560    $
54,518    $
54,518    $
54,518    $
54,518    $
54,518    $
81,778    $
54,518    $
464,446    $

55,560 
54,518 
54,518 
54,518 
54,518 
54,518 
81,778 
54,518 
464,446 

—    $
—    $
—    $
—    $
—    $
—    $
—    $
—    $
—    $

 
 
 
 
 
 
 
 
 
   
 
 
(1)  Represents  the  aggregate  grant  date  fair  value  of  stock  options  granted  in  accordance  with  FASB ASC  Topic  718.  For  the  relevant
assumptions used in determining these amounts, refer to Note 7 to our audited financial statements. These amounts do not necessarily
correspond to the actual value that may be recognized from the stock option grant.

(2)  Mr. Rhodes received additional stock options for serving as lead director.

ITEM  12-  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED
STOCKHOLDER MATTERS

The following table sets forth certain information regarding beneficial ownership of our common stock as of March 1, 2018:

● by each person who is known by us to beneficially own more than 5% of our common stock;

● by each of our officers and directors; and

● by all of our officers and directors as a group.

Unless otherwise indicated in the footnotes to the following table, each person named in the table has sole voting and investment

power  and  that  person’s  address  is  c/o  Tonix  Pharmaceuticals  Holding  Corp.,  509  Madison Avenue,  Suite  306,  New  York  New  York
10022.

NAME OF OWNER

Seth Lederman
Jessica Morris
Bradley Saenger
Gregory Sullivan
Margaret Smith Bell
Patrick Grace
David Grange
Donald Landry
Ernest Mario
Charles Mather IV
John Rhodes
Samuel Saks
Officers and Directors as a Group (12 persons) 

Baker Brothers Advisors LP (14)
Rosalind Advisors, Inc. (15)

* Denotes less than 1%

TITLE OF
CLASS
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock
Common Stock

Common Stock
Common Stock

NUMBER OF
SHARES OWNED (1)

188,678 (3)  
11,181 (4)  
10,355 (5)  
22,425 (6)  
—  
7,005 (7)  
—  
13,310 (8)  
42,600 (9)  
7,383 (10)  
23,322 (11)  
11,294 (12)  
334,307 (13)  

699,500
594,077 (16)  

PERCENTAGE OF
COMMON STOCK (2)  
                     2.39% 
* 
* 
* 
* 
* 
* 
* 
* 
* 
* 
* 
4.20% 

8.93% 
7.55% 

(1) Beneficial Ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with
respect  to  securities.  Shares  of  common  stock  subject  to  options  or  warrants  currently  exercisable  or  convertible,  or  exercisable  or
convertible within 60 days of March 1, 2018 are deemed outstanding for computing the percentage of the person holding such option or
warrant but are not deemed outstanding for computing the percentage of any other person.

(2) Percentage based upon 7,830,790 shares of common stock issued and outstanding as of March 1, 2018.

92 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(3)  Includes  70,694  shares  of  common  stock  underlying  options  which  are  currently  exercisable  or  become  exercisable  within  60  days,
1,677 shares of common stock underlying warrants, 18,463 shares of common stock owned by Lederman & Co, 3,246 shares of common
stock owned by L&L, 5,898 shares of common stock owned by Targent, 2,917 shares of common stock owned by Leder Laboratories, Inc.
(Leder  Labs),  2,917  shares  of  common  stock  owned  by  Starling,  22,700  shares  owned  through  a  401(k)  account,  45,900  shares  owned
through an IRA account and 3,100 shares owned by Dr. Lederman’s spouse. Seth Lederman, as the Managing Member of Lederman & Co
and Targent, the Manager of L&L and the Chairman of Leder Labs and Starling, has investment and voting control over the shares held by
these entities.

(4) Includes 9,618 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, and
225 shares of common stock underlying warrants.

(5) Includes 7,576 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days.

(6) Includes 12,826 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days.

(7)  Includes  4,250  shares  of  common  stock  underlying  options  and  restricted  stock  units  which  are  currently  exercisable  or  vested  or
become exercisable within 60 days.

(8) Includes 4,100 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, 3,246
shares of common stock owned by L&L. Donald Landry, as a Member of L&L, has investment and voting control over the shares held by
this entity.

(9) Includes 4,100 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, 5,000
shares of common stock underlying warrants and 33,500 shares owned by Ernest and Mildred Mario Revocable Trust. Ernest Mario, as a
Trustee of Ernest and Mildred Mario Revocable Trust, has investment and voting control over the shares held by this entity.

(10) Includes 4,100 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days.

(11) Includes 4,925 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days and
2,427 shares of common stock underlying warrants.

(12) Includes 4,100 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days and
589 shares of common stock underlying warrants.

(13) Includes 126,289 shares of common stock underlying options which are currently exercisable or vested or become exercisable within
60  days,  18,463  shares  of  common  stock  owned  by  Lederman  &  Co,  3,246  shares  of  common  stock  owned  by  L&L,  5,898  shares  of
common stock owned by Targent, 2,917 shares of common stock owned by Leder Labs, 2,917 shares of common stock owned by Starling,
22,700 shares owned through a 401(k) account of Dr. Lederman, 45,900 shares owned through an IRA account of Dr. Lederman, 3,100
shares  owned  by  Dr.  Lederman’s  spouse,  5,000  shares  of  common  stock  underlying  warrants  and  33,500  shares  owned  by  Ernest  and
Mildred  Mario  Revocable  Trust  and  4,918  shares  of  common  stock  underlying  warrants  owned  directly  by  the  executive  officers  and
directors.

(14) Based upon a Schedule 13F filed with the SEC on February 14, 2018. The mailing address for this beneficial owner is 860 Washington
Street, 3rd Floor, New York, NY 10014.

(15)  Based  upon  a  Schedule  13G  filed  with  the  SEC  on  February  14,  2018.  The  mailing  address  for  this  beneficial  owner  is  175  Bloor
Street East, Suite 1316, North Tower, Toronto, Ontario, M4W 3R8 Canada. Steven Salamon is the portfolio manager of this entity and may
be deemed to beneficially own the securities held by this entity.

(16) Includes 40,169 shares of common stock underlying warrants.

93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 13 - CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

We  have  adopted  a  written  related-person  transactions  policy  that  sets  forth  our  policies  and  procedures  regarding  the
identification,  review,  consideration  and  oversight  of  “related-party  transactions.”  For  purposes  of  our  policy  only,  a  “related-party
transaction” is a transaction, arrangement or relationship (or any series of similar transactions, arrangements or relationships) in which we
and any “related party” are participants involving an amount that exceeds $120,000.

Transactions involving compensation for services provided to us as an employee, consultant or director are not considered related-
person transactions under this policy. A related party is any executive officer, director or a holder of more than five percent of our common
stock, including any of their immediate family members and any entity owned or controlled by such persons.

Under  the  policy,  where  a  transaction  has  been  identified  as  a  related-party  transaction,  our  Chief  Compliance  Officer  must
present information regarding the proposed related-party transaction to our Nominating and Corporate Governance Committee for review.
The presentation must include a description of, among other things, the material facts, the direct and indirect interests of the related parties,
the benefits of the transaction to us and whether any alternative transactions are available. To identify related-party transactions in advance,
we  rely  on  information  supplied  by  our  executive  officers,  directors  and  certain  significant  stockholders.  In  considering  related-party
transactions, our Nominating and Corporate Governance Committee will take into account the relevant available facts and circumstances
including, but not limited to:

● whether the transaction was undertaken in the ordinary course of our business;

● whether the related party transaction was initiated by us or the related party;

● whether the transaction with the related party is proposed to be, or was, entered into on terms no less favorable to us than

terms that could have been reached with an unrelated third party;

● the purpose of, and the potential benefits to us from the related party transaction;

● the approximate dollar value of the amount involved in the related party transaction, particularly as it relates to the related

party;

● the related party’s interest in the related party transaction, and

● any other information regarding the related party transaction or the related party that would be material to investors in light

of the circumstances of the particular transaction.

The  Nominating  and  Corporate  Governance  Committee  shall  then  make  a  recommendation  to  the  Board,  who  will  determine
whether or not to approve of the related party transaction, and if so, upon what terms and conditions. In the event a director has an interest
in the proposed transaction, the director must recuse himself or herself from the deliberations and approval.

Other than as disclosed below, during the last two fiscal years, there have been no related party transactions.

ITEM 14 – PRINCIPAL ACCOUNTING FEES AND SERVICES

Audit Fees

The aggregate fees billed by our independent registered public accounting firm, for professional services rendered for the audit of
our annual financial statements for the years ended December 31, 2017 and 2016, including review of our interim financial statements as
well as registration statement filings with the SEC and comfort letters issued to underwriters were $386,790 and $346,138, respectively.

94 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Audit-Related Fees

We  did  not  incur  fees  to  our  independent  registered  public  accounting  firm  for  audit  related  fees  during  the  fiscal  years  ended

December 31, 2017 and 2016.

Tax and Other Fees

We  incurred  fees  to  our  independent  auditors  for  tax  services  during  the  fiscal  years  ended  December  31,  2017  and  2016,  of

$12,000 and $9,400, respectively, related to a net operating loss study.

PART IV

ITEM 15 – EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a)

List of Documents Filed as a Part of This Report:

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm

Consolidated balance sheets as of December 31, 2017 and 2016

Consolidated statements of operations for the years ended December 31, 2017 and 2016

Consolidated statements of comprehensive loss for the years ended December 31, 2017 and 2016

Consolidated statements of stockholders’ equity for the years ended December 31, 2017 and 2016

Consolidated statements of cash flows for the years ended December 31, 2017 and 2016

Notes to consolidated financial statements

(b)

Index to Financial Statement Schedules:

F-1

F-2

F-3

F-4

F-5

F-6

F-8

F-9

All schedules have been omitted because the required information is included in the consolidated financial statements or the notes

thereto, or is not applicable or required.

(c)

Index to Exhibits

The  Exhibits  listed  below  are  identified  by  numbers  corresponding  to  the  Exhibit  Table  of  Item  601  of  Regulation  S-K.  The
Exhibits designated by an asterisk (*) are management contracts or compensatory plans or arrangements required to be filed pursuant to
Item 15.

Exhibit No.

  Description

3.01

  Articles  of  Incorporation,  filed  as  an  exhibit  to  the  Registration  Statement  on  Form  S-1,  filed  with  the  Securities  and

Exchange Commission (the “Commission”) on April 9, 2008 and incorporated herein by reference.

3.02

  Articles of Merger between Tamandare Explorations Inc. and Tonix Pharmaceuticals Holding Corp., effective October 11,
2011,  filed  as  an  exhibit  to  the  Current  Report  on  Form  8-K,  filed  with  the  Commission  on  October  17,  2011  and
incorporated herein by reference.

95 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
3.03

  Third Amended and Restated Bylaws, filed as an exhibit to the Current Report on Form 8-K, filed with the Commission on

June 3, 2016 and incorporated herein by reference.

3.04

  Certificate of Change of Tonix Pharmaceuticals Holding Corp., dated March 13, 2017 and effective March 17, 2017, filed as
an  exhibit  to  the  Current  Report  on  Form  8-K,  filed  with  the  Commission  on  March  16,  2017  and  incorporated  herein  by
reference.

3.05

  Certificate of Amendment to Articles of Incorporation, effective June 16, 2017, filed as an exhibit to the Current report on

Form 8-K, filed with the Commission on June 16, 2017 and incorporated herein by reference.

10.01

10.02

10.03

  Lease  Agreement,  dated  as  of  September  28,  2010,  by  and  between  509  Madison  Avenue  Associates,  L.P.  and  Tonix
Pharmaceuticals,  Inc.,  filed  as  an  exhibit  to  the  amended  Current  Report  on  Form  8-K/A,  filed  with  the  Commission  on
February 3, 2012 and incorporated herein by reference.

  Tonix  Pharmaceuticals  Holding  Corp.  2012 Amended  and  Restated  Incentive  Stock  Option  Plan,  incorporated  herein  by
reference  to  Appendix  B  to  our  Definitive  Proxy  Statement  on  Schedule  14A  (File  No.  000-54879),  filed  with  the
Commission on April 3, 2013.

  Employment Agreement, between Tonix Pharmaceuticals Holding Corp. and Seth Lederman, dated February 11, 2014, filed
as an exhibit to the Current Report on Form 8-K filed with the Commission on February 14, 2014 and incorporated herein by
reference.

10.04

  Tonix  Pharmaceuticals  Holding  Corp.  2014  Stock  Incentive  Plan,  incorporated  herein  by  reference  to  Annex  A  to  our

Definitive Proxy Statement on Schedule 14A (File No. 001-36019), filed with the Commission on May 2, 2014.

10.05

10.06

  Lease Amendment and Expansion Agreement, dated February 11, 2014, by and between 509 Madison Avenue Associates,
L.P. and Tonix Pharmaceuticals, Inc., filed as an exhibit to the Annual Report on Form 10-K filed with the Commission on
February 27, 2015 and incorporated herein by reference.

  Employment Agreement, between Tonix Pharmaceuticals Holding Corp. and Gregory Sullivan, dated June 3, 2014, filed as
an  exhibit  to  the  Current  Report  on  Form  8-K  filed  with  the  Commission  on  June  3,  2014  and  incorporated  herein  by
reference.

10.07

  Tonix  Pharmaceuticals  Holding  Corp.  2016  Stock  Incentive  Plan,  incorporated  herein  by  reference  to  Annex  A  to  our

Definitive Proxy Statement on Schedule 14A (File No. 001-36019), filed with the Commission on March 25, 2016.

10.08

  Tonix  Pharmaceuticals  Holding  Corp.  2017  Stock  Incentive  Plan,  incorporated  herein  by  reference  to Appendix A  to  our

Definitive Proxy Statement on Schedule 14A (File No. 001-36019), filed with the Commission on May 2, 2017.

10.09

10.10

  Sales Agreement, dated August 1, 2017, by and between Tonix Pharmaceuticals Holding Corp. and Cowen and Company,
LLC, filed as an exhibit to the Current Report on Form 8-K filed with the Commission on August 1, 2017 and incorporated
herein by reference.

  Registration Rights Agreement, dated September 28, 2017, between Tonix Pharmaceuticals Holding Corp. and Lincoln Park
Capital Fund, LLC, filed as an exhibit to the Current Report on Form 8-K filed with the Commission on September 29, 2017
and incorporated herein by reference.

96 

 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
10.11

  Purchase Agreement,  dated  September  28,  2017,  between  Tonix  Pharmaceuticals  Holding  Corp.  and  Lincoln  Park  Capital
Fund, LLC, filed as an exhibit to the Current Report on Form 8-K filed with the Commission on September 29, 2017 and
incorporated herein by reference. 

14.01

  Code  of  Business  Conduct  and  Ethics  for  Employees,  Executive  Officers  and  Directors,  filed  as  an  exhibit  to  the  Current

Report on Form 8-K, filed with the Commission on February 16, 2016 and incorporated herein by reference. 

21.01   List of Subsidiaries.

23.01   Consent of Independent Registered Public Accounting Firm, filed herewith.

31.01   Certification of Chief Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section

302 of the Sarbanes-Oxley Act of 2002.

31.02   Certification of Chief Financial Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302

of the Sarbanes-Oxley Act of 2002.

32.01   Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002.

101

  The following materials from Tonix Pharmaceuticals Holding Corp.’s Annual Report on Form 10-K for the year ended December
31, 2017, formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated
Statements  of  Operations,  (iii)  the  Consolidated  Statements  of  Comprehensive  Loss,  (iv)  the  Consolidated  Statements  of
Stockholders’ Equity, (v) the Consolidated Statements of Cash Flows, and (vi) Notes to Consolidated Financial Statements.

97 

 
 
 
   
 
 
   
 
   
 
   
 
   
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this

report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 9, 2018

Date: March 9, 2018

TONIX PHARMACEUTICALS HOLDING CORP.

By:

By:

/s/ SETH LEDERMAN
Seth Lederman
Chief Executive Officer (Principal Executive Officer)

/s/ BRADLEY SAENGER
Bradley Saenger
Chief Financial Officer (Principal Financial Officer and
Principal Accounting Officer)

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Seth
Lederman and Bradley Saenger, jointly and severally, his or her attorney-in-fact, with the power of substitution, for him or her in any and
all capacities, to sign any amendments to this Annual Report on Form 10-K and to file the same, with exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-
fact, or his or her substitute or substitutes, may do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed below by the

following persons on behalf of the Registrant and in the capacities and on the dates indicated.

Name

  Position

  Date

/s/ SETH LEDERMAN

  Chief Executive Officer, President and Director (Principal

  March 9, 2018

Seth Lederman

Executive Officer)

/s/ BRADLEY SAENGER

  Chief Financial Officer (Principal Financial Officer and

  March 9, 2018

Principal Accounting Officer)

Bradley Saenger

/s/ MARGARET SMITH BELL
Margaret Smith Bell

/s/ DAVID GRANGE 
David Grange

/s/ PATRICK GRACE
Patrick Grace

/s/ DONALD W. LANDRY
Donald W. Landry

/s/ ERNEST MARIO
Ernest Mario

/s/ CHARLES MATHER IV
Charles Mather IV

/s/ JOHN RHODES
John Rhodes

/s/ SAMUEL SAKS
Samuel Saks

  Director

  Director

  Director

  Director

  Director

  Director

  Director

  Director

98 

  March 9, 2018

  March 9, 2018

  March 9, 2018

  March 9, 2018

  March 9, 2018

  March 9, 2018

  March 9,2018

  March 9, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
SUBSIDIARIES OF THE COMPANY

Subsidiary Name

State/ Jurisdiction of Incorporation/Formation

Tonix Pharmaceuticals, Inc.
Krele, LLC
Tonix Pharmaceuticals (Canada), Inc.
Tonix Pharma Holdings Limited
Tonix Pharma Limited
Tonix Medicines, Inc.

Delaware
Delaware
New Brunswick, Canada
Ireland
Ireland
Delaware

Exhibit 21.01

 
 
 
 
   
 
 
 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements of Tonix Pharmaceuticals Holding Corp. on Form S-1 (No.
333-220749), Form S-3 (No. 333-197824) and Form S-8 (Nos. 333-219928, 333-212300 and 333-202006) of our report dated March 9,
2018, on our audit of the consolidated financial statements as of December 31, 2017 and 2016 and for each of the years then ended, which
report is included in this Annual Report on Form 10-K to be filed on or about March 9, 2018. Our report includes an explanatory paragraph
about the existence of substantial doubt concerning the Company's ability to continue as a going concern.

Exhibit 23.01

/s/ EisnerAmper LLP

EisnerAmper LLP
New York, New York
March 9, 2018

 
 
 
 
 
 
 
 
I, Seth Lederman, certify that:

1.

I have reviewed this annual report on Form 10-K of Tonix Pharmaceuticals Holding Corp.;

CERTIFICATION

Exhibit 31.01

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  reasonable  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 controls over financial reporting.

Date: March 9, 2018

/s/ SETH LEDERMAN
Seth Lederman
Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
I, Bradley Saenger, certify that:

1.

I have reviewed this annual report on Form 10-K of Tonix Pharmaceuticals Holding Corp.;

CERTIFICATION

Exhibit 31.02

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  reasonable  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 controls over financial reporting.

Date: March 9, 2018

/s/ BRADLEY SAENGER
Bradley Saenger
Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.01

I, Seth Lederman, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that the Annual Report of Tonix Pharmaceuticals Holding Corp. on Form 10-K for the fiscal year ended December 31, 2017 fully complies
with  the  requirements  of  Section  13(a)  or  15(d)  of  the  Securities  Exchange Act  of  1934  and  that  information  contained  in  this Annual
Report  on  Form  10-K  fairly  presents  in  all  material  respects  the  financial  condition  and  results  of  operations  of  Tonix  Pharmaceuticals
Holding Corp.

Date: March 9, 2018

  /s/ SETH LEDERMAN

  By:
  Name:   Seth Lederman
  Title:

  Chief Executive Officer

I, Bradley Saenger, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that the Annual Report of Tonix Pharmaceuticals Holding Corp. on Form 10-K for the fiscal year ended December 31, 2017 fully
complies  with  the  requirements  of  Section  13(a)  or  15(d)  of  the  Securities  Exchange Act  of  1934  and  that  information  contained  in  this
Annual  Report  on  Form  10-K  fairly  presents  in  all  material  respects  the  financial  condition  and  results  of  operations  of  Tonix
Pharmaceuticals Holding Corp.

Date: March 9, 2018

  /s/ BRADLEY SAENGER

  By:
  Name:   Bradley Saenger
  Title:

  Chief Financial Officer