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Tonix Pharmaceuticals Holding Corp.

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FY2018 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, 2018

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 1608 
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 ☐

 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, 2018, based on the closing sales price of the
common stock as quoted on The NASDAQ Global Market was $32,593,562. 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 13, 2019, there were 6,089,728 shares of registrant’s common stock outstanding.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DOCUMENTS INCORPORATED BY REFERENCE

The  information  required  by  Part  III  of  this  Report,  to  the  extent  not  set  forth  herein,  is  incorporated  herein  by  reference  from  the
registrant’s definitive proxy statement relating to the Annual Meeting of Shareholders to be held in 2019, which definitive proxy statement
shall be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Report relates.

 
 
 
TABLE OF CONTENTS

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

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

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

Exhibits, Financial Statement Schedules
Signatures

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.

PAGE

3
39
70
70
71
71

71
72
73
88
F-1 – F-27
89
89
90

90
98
106
108
109

109
112

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 biological products to improve biodefense through 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. 

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 New Drug Application, or NDA, approval. 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. Tonix is also developing TNX-102 SL as
a  bedtime  treatment  for  Fibromyalgia,  or  FM,  and  agitation  in Alzheimer’s  disease,  or AAD,  under  separate  INDs  to  support  potential
pivotal efficacy studies.   The agitation in Alzheimer’s disease IND has been designated a Fast Track development program by the FDA. 
TNX-601  (tianeptine  oxalate)  is  in  the  pre-IND  application  stage,  also  for  the  treatment  of  PTSD  but  using  a  different  mechanism  from
TNX-102  SL  and  designed  for  daytime  dosing.  TNX-601  is  also  in  development  for  a  potential  indication  -neurocognitive  dysfunction
associated with corticosteroid use. Phase 1 clinical study of TNX-601 selected oral formulation will be conducted outside of the U.S. in
2019.  Tonix’s lead biologic candidate, TNX-801, is a potential smallpox-preventing vaccine based on a live synthetic version of horsepox
virus, currently in the pre-IND application stage. TNX-701 is a biodefense development program for protection from radiation injury. We
are currently not performing any activities and have no future plans related to TNX-301 an IND candidate for the treatment of alcohol use
disorder. 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
protective  eutectic  formulation  of  CBP,  Protectic™,  which  enables  rapid  systemic  exposure  and  increased  bioavailability  through
transmucosal absorption. Based on the results of a Phase 2 study with Tonmya 2.8 mg and 5.6 mg in military-related PTSD, Tonmya 5.6 mg
was  studied  in  the  first  Phase  3  study  which  was  discontinued  after  the  results  of  the  interim  analysis,  or  IA,  indicated  a  pre-defined
threshold p-value for continuing enrollment was not achieved. Retrospective analysis of this Phase 3 study revealed a treatment effect in
participants who experienced trauma less than or equal to 9 years prior to screening. This analysis defined an optimal treatment window for
treatment with TNX-102 SL for PTSD of the first 9 years after the index trauma that resulted in PTSD and guided the design of the recently
initiated new Phase 3 study.

An estimated 12 million adults annually 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 – Fibromyalgia

We are developing TNX-102 SL for the treatment of FM. In September 2016, we interrupted development of TNX-102 SL for the
treatment of FM to focus on the treatment of PTSD. Our previous development efforts for TNX-102 SL in FM studied the 2.8 mg dose in a
Phase 2 and a Phase 3 study. Based on our experience with TNX-102 SL 5.6 mg in PTSD, we are restarting the clinical program using
TNX-102 SL 5.6 mg. We met with the FDA in March 2019 to discuss the clinical development plan for TNX-102 SL 5.6 mg and  the next
Phase 3 study to support the FM indication.

FM is a debilitating syndrome that occurs in five to 15 million U.S. adults and is associated with a substantial negative impact on
social and occupational function, including disrupted relationships with family and friends, social isolation, reduced activities of daily living
and leisure activities, avoidance of physical activity, and loss of career or inability to advance in careers or education. Many patients fail to
adequately  respond  to  the  medications  approved  for  FM  or  discontinue  therapy  due  to  poor  tolerability.  Prescription  pain  and  sleep
medications not approved for FM are frequently taken for symptomatic relief, despite the lack of evidence that such medications provide a
meaningful or durable therapeutic effect.

4 

 
 
 
 
 
 
 
 
 
TNX-102 SL – Agitation in Alzheimer’s Disease

We are developing TNX-102 SL for the treatment of agitation in Alzheimer’s disease, which has been designated as a Fast Track

development program by the FDA. FDA comments on the Phase 2 potential pivotal efficacy study protocol have been received.

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.

 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  FM  and  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 thus representing 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.

5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

Fibromyalgia

FM is a chronic syndrome characterized by widespread musculoskeletal pain accompanied by fatigue, sleep, memory and mood
issues.  The  peak  incidence  of  FM  occurs  between  20-50  years  of  age,  and  80-90%  of  diagnosed  patients  are  female.  FM  may  have  a
substantial negative impact on social and occupational function, including disrupted relationships with family and friends, social isolation,
reduced activities of daily living and leisure activities, avoidance of physical activity, and loss of career or inability to advance in career or
education. According to published estimates, there are approximately five to fifteen million people suffering from FM in the U.S. (Vincent
et al, Arthritis Care Res 2013;65:786-792; Lawrence et al, Arthritis Rheum 2008;58:26-35). Based on our market research, last updated in
2015,  we  believe  that  sales  in  the  U.S.  of  FDA-approved  medications  for  FM  were  approximately  $1.2  billion  in  2014,  representing
approximately 5.6 million prescriptions.

According to a report by Frost and Sullivan that we commissioned, despite the availability of approved medications, the majority
of patients fail therapy due to either insufficient efficacy or poor tolerability, or both. Prescription pain and sleep medications are frequently
prescribed off-label for symptomatic relief, despite the lack of evidence that such medications provide a meaningful or durable therapeutic
benefit,  and  many  of  these  medications  carry  significant  safety  risks  and  risk  of  dependence.  For  example,  approximately  30%  of  FM
patients take chronic opioids, despite the lack of evidence for their effectiveness and the risk of addiction and toxicity, including overdose.

6 

 
 
 
 
 
 
 
 
 
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  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  available  therapies.  The  following  table  summarizes  our  most  advanced  product  candidates,  for  which  we  plan  to
complete the required clinical studies to support their NDA approvals:

Product Candidate
Tonmya
TNX-102 SL
TNX-102 SL

  Indication
  Posttraumatic stress disorder
  Fibromyalgia
  Agitation in Alzheimer’s disease

  Stage of Development
  Phase 3
  Phase 3
  Phase 2

  Commercialization Rights
  Worldwide
  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  as  a  bedtime  treatment  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. 

 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 cyclobenzaprine or 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, adrenergic alpha-1, muscarinic M1 and histaminergic H1 receptors.

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 have successfully completed the pivotal exposure bridging study with TNX-102 SL using AMRIX as the reference listed drug
or RLD.  Results from this study support the approval of Tonmya and TNX-102 SL under Section 505(b)(2) of the Federal Food, Drug and
Cosmetic Act, or FDCA. 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. 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.

  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.  

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.

8 

 
 
 
 
 
 
 
 
  On  March  20,  2018,  we  were  issued  U.S.  patent  9,918,948  “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. The patent is expected to provide Tonmya with U.S. market exclusivity until 2030. 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 23, 2018, we were issued Japanese Patent No. 6310542 “Eutectic Formulations of Cyclobenzaprine Hydrochloride and
Amitriptyline  Hydrochloride.”  This  patent  recites  pharmaceutical  compositions  comprising  the  eutectics  and  methods  of  manufacturing
these eutectic formulations.

On  May  1,  2018,  we  were  issued  U.S.  Patent  No.  9,956,188  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline Hydrochloride”. The patent recites a eutectic of cyclobenzaprine hydrochloride and mannitol and methods of making those
eutectics. The patent is expected to provide Tonmya with U.S. market exclusivity until 2034.

  On  November  6,  2018,  we  were  issued  U.S.  Patent  No.  10,117,936  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride
and  Amitriptyline  Hydrochloride”.  The  patent  recites  pharmaceutical  compositions  of  eutectics  of  cyclobenzaprine  hydrochloride  and
mannitol and methods of making those compositions. The patent is expected to provide Tonmya with U.S. market exclusivity until 2034.

Tonmya – Posttraumatic Stress Disorder Program

We  are  developing  Tonmya  as  a  bedtime  treatment  of  PTSD  under  an  effective  IND  application.  The  approval  of  Tonmya  for

PTSD will be under Section 505(b)(2) of the Federal Food, Drug and Cosmetic Act, or FDCA.

Clinical Development Plan

Phase 3 HONOR Study

In  the  third  quarter  of  2018,  we  announced  the  results  of  a  randomized,  double-blind,  placebo-controlled  Phase  3  study  of
Tonmya, planned for enrollment of approximately 550 participants with military-related PTSD, which we refer to as the HONOR study.
The primary efficacy endpoint of the HONOR study 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. This study was an adaptive design study based on the results of the Phase 2 AtEase study. The study design was very similar to the
Phase  2 AtEase  study,  except  there  was  one  planned  IA  and  the  involvement  of  an  independent  data  monitoring  committee,  or  IDMC,
which reviewed the unblinded IA results. In addition, only one active dose (5.6 mg administered as 2 x 2.8 mg tablets) was investigated and
the baseline severity entrance criterion was a CAPS-5 total score ≥ 33 in this Phase 3 study. The IA was conducted when approximately
50% of the initially planned participant enrollment was evaluable for efficacy. We received FDA acceptance of the Phase 3 HONOR study
design in January of 2017. The HONOR study was conducted at approximately 40 U.S. sites. HONOR was discontinued after the results of
the  IA  indicated  a  pre-defined  threshold  p-value  for  continuing  enrollment  was  not  achieved.    The  modified  Intent-to-Treat  (mITT)
population analyzed at the time of the IA included 252 participants.

The HONOR study demonstrated that Tonmya was well tolerated and that the 5.6 mg (administered as 2 x 2.8 mg tablets) dose
showed meaningful improvement in overall PTSD symptoms at Week 4. At Week 4, the Tonmya treated group separated from placebo in
CAPS-5 (p = 0.019) and in the Clinical Global Impression – Improvement (CGI-I) scale (p = 0.015), a key secondary endpoint. A CGI-I
responder analysis, with responder defined as ‘much improved’ or ‘very much improved’ on the CGI-I, demonstrated significantly greater
responders in the Tonmya group (29.1% v 45.6%; p=0.007) at Week 4.  Also, at Week 4, sleep quality improved as measured by both the
PROMIS  sleep  disturbance  scale  (p=0.015)  and  the  CAPS-5  sleep  disturbance  item  (p=0.002),  supporting  the  proposed  mechanism  of
action  of  Tonmya. And  the  CAPS-5  reckless  or  self-destructive  behavior  item  at  Week  4  was  significantly  more  improved  (p=0.013).
Safety data from these participants did not reveal any serious and/or unexpected adverse events. The most common adverse events were
mostly  related  to  local  administration  site  reactions,  such  as  oral  hypoaesthesia  (37.3%),  abnormal  product  taste  (11.9%),  and  oral
paraesthesia (9.7%). The most common systemic adverse event was somnolence (15.7%).

9 

 
 
 
 
 
 
 
 
 
 
 
Retrospective analysis of the HONOR study revealed a treatment effect in participants who experienced trauma less than or equal
to 9 years prior to screening. In the patients who experienced trauma within 9 years, the p-value of the primary endpoint at Week 12, using
mixed model repeated measures with multiple imputation (MMRM with MI), was 0.039, with a least-squares mean difference from placebo
of  -5.9  units.  In  contrast,  there  was  no  benefit  in  the  participants  who  experienced  trauma  more  than  9  years  prior  to  screening.  This
analysis defined an optimal treatment window for treatment with  TNX-102  SL  for  PTSD  of  the  first  9  years  after  the  index  trauma  that
resulted in PTSD and guided the design of the recently initiated Phase 3 RECOVERY study.

Phase 2 AtEase Study

   In  the  second  quarter  of  2016,  we  announced  the  results  of  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 AtEase study demonstrated that Tonmya was well tolerated and that the 5.6 mg dose of Tonmya had a therapeutic effect as assessed by
the CAPS-5 scale, a standardized structured clinician interview considered the gold standard in clinical research and regulatory approval for
measuring the symptom severity of PTSD, which was statistically significant by MMRM with MI analysis (p-value = 0.031). The AtEase
study also demonstrated that although the 2.8 mg dose trended in the direction of a therapeutic effect, it did not reach statistical significance
on the primary endpoint, a 12-week mean change from baseline in the severity of PTSD symptoms as measured by the CAPS-5 scale.

Four distinct SAEs were reported in the AtEase 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  non  dose-related  adverse  events  were  mild  and
transient  local  administration  site  conditions.  Systemic  adverse  events  that  were  potentially  dose-related  and  occurred  in  greater  than  or
equal to 5% of participants treated with the 2.8 mg or 5.6 mg dose included: somnolence (drowsiness), dry mouth, headache, insomnia, and
sedation. 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 8.5% in placebo, 7.5% in Tonmya
2.8 mg, and 6.0% in Tonmya 5.6 mg.

 The primary MMRM analysis of the AtEase study, which controlled for baseline severity, indicated greater response to Tonmya
5.6 mg in those with greater PTSD severity by CAPS-5 at baseline. As the first industry PTSD trial to employ the CAPS-5 (based on the
DSM-5  published  in  2013),  it  was  not  clear  what  was  the  ideal  severity  threshold  for  randomization  into  the  study  comparable  to  the
standard  threshold  used  in  precedent  studies  that  employed  prior  versions  of  the  CAPS.  Retrospective  analysis  imputing  scores  for  all
participants assuming a prior version of CAPS suggested a CAPS-5 baseline threshold for randomization of 33 or higher was equivalent to
the threshold used in precedent PTSD studies on prior CAPS versions. 

A  retrospective  analysis  of  the  subgroup  of  participants  in AtEase  with  baseline  CAPS-5  score  of  33  or  higher  supported  the
hypothesized mechanism of sleep quality improvement, since 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. 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.

10 

 
 
 
 
 
 
 
 
 
Ongoing Phase 3 RECOVERY Study

  We  have  commenced  the  RECOVERY  study,  a  randomized,  double-blind,  placebo-controlled  Phase  3  study  of  Tonmya  in
approximately 250 participants with military-related and civilian PTSD in the first quarter of 2019. The design of this study was guided
based  on  the  results  of  the  Phase  3  HONOR  study  and  Phase  2 AtEase  study.  The  RECOVERY  study  design  is  similar  to  the  Phase  3
HONOR  study,  except the  new  trial  incorporates  several  new  design  features  including  restricting  enrollment  of  study  participants  to
individuals with PTSD who experienced an index trauma within 9 years of screening, instead of 2001 or later. The RECOVERY study will
also include participants who have experienced civilian traumas in addition to those with military-related traumas.  The primary endpoint,
mean change from baseline in the severity of PTSD symptoms as measured by the CAPS-5, is the same as that used in the Phase 3 HONOR
study and the Phase 2 AtEase study, but the CAPS-5 primary endpoint will be assessed at Week 4 instead of at Week 12. CAPS-5 change
at Week 12 will be the first key secondary endpoint. We received FDA acceptance of the Phase 3 RECOVERY study design in November
2018. The RECOVERY study is being conducted at approximately 30 U.S. sites.  

Long-Term Safety Exposure Study for Tonmya

In addition to the completed 12-week open-label extension study for HONOR, a 40-week open label extension study (TNX-CY-
P306) is ongoing and contributing long term exposure safety data required for registration of Tonmya 5.6 mg for PTSD.  The goal of these
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

In May 2014, we submitted an IND for Tonmya indicated for the treatment of PTSD.

In  December  2016,  the  FDA  granted  Breakthrough  Therapy  designation,  or  BTD,  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. In March 2019, the BTD for Tonmya for PTSD was rescinded because the IA results of the HONOR study did not meet
the criteria for the BTD granted in December 2016.  The rescission of BTD of Tonmya for PTSD does not alter our plan for developing and
obtaining regulatory approval for Tonmya, and we expect it will have minimum impact on our future interactions with the FDA. 

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. 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.

In September 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  official  meeting
minutes from that meeting in October 2017 that reflect our readiness to manufacture Tonmya commercial product at production scale if an
NDA could have been submitted based on the HONOR study. In principle, our proposed CMC data package to support Tonmya’s NDA
approval and commercial manufacturing plans was acceptable to the FDA.

11 

 
 
 
 
 
 
 
 
 
 
 
In April  2018,  we  held  a  Breakthrough  Therapy  Type  B  Statistical  Guidance  teleconference  meeting  with  the  FDA  to  reach  an
agreement on the statistical methods in the Statistical Analysis Plan (SAP) and Interim SAP (ISAP) for the Phase 3 HONOR study. The
final SAP and ISAP was accepted by the FDA in June 2018.

In October 2018, subsequent to reporting the Phase 3 HONOR study IA results, we held a Type B Clinical Guidance Meeting with
the FDA in October 2018 to discuss the Phase 3 HONOR study results and the proposed design of the new Phase 3 RECOVERY study to
support the registration of Tonmya for the treatment of PTSD and the remaining data package for the NDA filing. Tonix received FDA’s
acceptance of the RECOVERY trial design in November 2018, including the expansion to study both civilian and military-related PTSD,
enrollment  restricted  to  index  traumas  within  9  years  of  screening,  and  primary  endpoint  of  improvement  of  CAPS-5  from  baseline  as
assessed at Week 4, with the first key secondary endpoint at Week 12. Topline data from the RECOVERY trial is expected in the first half
of 2020.

In  October  2018,  we  held  a  Breakthrough  Therapy  Type  B  CMC  Guidance  teleconference  meeting  with  the  FDA  to  seek

acceptance of the proposed regulatory specifications for TNX-102 SL commercial product.

 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  PSP  once  a
therapeutic dose in adults is established. An acceptable Pediatric Study Plan 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 since the
pivotal systemic exposure bridging study using AMRIX as the RLD has been successfully completed. 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.

12 

 
 
 
 
 
 
 
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  Tonmya,  or  TNX-102  SL,  2.8  mg  tablets  manufactured  at  these  two
facilities were bioequivalent, supporting the use of the AtEase study to support the Phase 3 studies.

Completed Multi-dose Bridging PK Study

We  intend  to  seek  FDA  marketing  approval  for  Tonmya  and  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. We completed a study of 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.  The Tonmya initial dose and at steady state exposures were less than the RLD maximum approved
dose (30 mg) and the metabolic profile was similar to AMRIX. The results of this study provide the necessary systemic exposure bridge of
Tonmya to AMRIX. The approval of Tonmya for PTSD can thus rely on the safety findings (clinical and nonclinical) and relevant labeling
information in the approved AMRIX prescribing information.

Food Effect and Dose-proportionality Studies

To  support  the  Tonmya  product  registration,  a  randomized,  open-label,  3-way  crossover,  food-effect,  dose-proportionality,
comparative bioavailability study of Tonmya following a single dose in healthy subjects under fasting and fed conditions, and comparing
Tonmya 2.8 mg to Tonmya 5.6 mg (administered as 2 x 2.8 mg tablets) in healthy subjects under fasting conditions will be completed for
the Tonmya and TNX-102 SL 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 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.

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.

13 

 
 
 
 
 
 
 
 
 
 
 
 
TNX 102 SL – Fibromyalgia program 

We are developing TNX-102 SL as a bedtime treatment for FM under an effective IND application. The approval of TNX-102 SL

for FM will be under Section 505(b)(2) of the Federal Food, Drug and Cosmetic Act, or FDCA.

Clinical Development Plan

Phase 3 AFFIRM Study

In the third quarter of 2016, we announced the results of a randomized, double-blind, placebo-controlled, 12-week Phase 3 study
of TNX-102 SL in 519 participants with FM, which we refer to as the AFFIRM study. The primary objective of this study was to evaluate
the potential clinical benefit of using TNX-102 SL to treat FM at a dose of 2.8 mg, administered sublingually once daily at bedtime for 12
weeks. The primary endpoint of the AFFIRM trial was the FDA-agreed upon 30% pain responder analysis in which a responder is defined
as a subject for whom pain intensity was reduced by at least 30% at Week 12 as compared to baseline. AFFIRM did not achieve statistical
significance at the primary endpoint (p=0.095). Yet, statistical significance was achieved when pain was analyzed instead as a continuous
variable, either by MMRM (p<0.001) or by MMRM with multiple imputation for missing data (p=0.005), a generally accepted approach to
pain  data. TNX-102  SL  also  showed  statistically  significant  improvements  in  the  declared  secondary  analyses  of  the  Patient  Global
Impression  of  Change,  or  PGIC  (p=0.038)  and  the  Fibromyalgia  Impact  Questionnaire-Revised,  or  FIQ-R  (p<0.001).  The  study  also
showed  statistically  significant  improvement  with  TNX-102  SL  on  measures  of  sleep  quality,  including  the  Patient-Reported  Outcomes
Measurement  Information  System,  or  PROMIS,  Sleep  Disturbance  instrument  (p<0.001).  We  believe  that  given  the  consistent  results  of
the analyses of pain as a continuous endpoint, as well as the nominal significance shown on multiple key secondary endpoints, TNX-102
SL 2.8 mg taken daily at bedtime for 12 weeks showed meaningful clinical benefit in this typical fibromyalgia population. Although, in
light of improved results in PTSD with the higher TNX-102 SL 5.6 mg dose, and also better effects on pain in PTSD of 5.6 mg over 2.8 mg,
it was predicted that TNX-102 SL 5.6 mg would have a stronger effect on pain in FM.  Upon the re-initiation of the FM program in Fall of
2018, design of the next Phase 3 study in FM has been planned with the TNX-102 SL 5.6 mg dose.

TNX-102 SL was well tolerated in the AFFIRM trial. Among patients randomized to the active and control arms, 78% and 86%,
respectively, completed the 12-week dosing period. The most common adverse events were local in nature, with transient tongue or mouth
numbness occurring in 40% of participants on TNX-102 SL vs. 1% on placebo. These local adverse events did not appear to affect either
rates of retention of study participants or their compliance with taking TNX-102 SL. Systemic adverse events were similar between TNX-
102 SL and placebo. No serious adverse events were reported.

Phase 2b BESTFIT Study

In the third quarter of 2014, we announced the results of a randomized, double-blind, placebo-controlled, 12-week Phase 2b study
of TNX-102 SL in 205 participants with FM, which we refer to as the BESTFIT study. The primary objective of this study was to evaluate
the potential clinical benefit of using TNX-102 SL to treat FM at a dose of 2.8 mg, administered sublingually once daily at bedtime for 12
weeks. The primary outcome measure of the BESTFIT trial was the mean change in week 12 average daily pain intensity from baseline on
the 11-point Numeric Rating Scale (NRS), using a daily telephonic diary. BESTFIT did not achieve statistical significance in the primary
outcome  measure  (p=0.172),  whereas  TNX-102  SL  2.8  mg  did  show  a  statistically  significant  effect  on  pain  as  measured  by  a  30%
responder analysis of the primary pain data (p=0.033). The 30% response rate in the final analysis was 34.0% in the active treatment arm
as compared to 20.6% in the control arm. The BESTFIT trial also showed statistically significant improvements with TNX-102 SL in the
declared secondary analyses of the PGIC (p=0.025) and the FIQ-R (p=0.015). The study showed statistically significant improvement with
TNX-102  SL  on  measures  of  sleep  quality,  including  the  PROMIS,  Sleep  Disturbance  instrument  (p=0.004).  In  addition,  statistically
significant improvements with TNX-102 SL were observed on several FIQ-R items (pain, sleep quality, anxiety, stiffness, and sensitivity)
as well as on the overall symptom subdomain.

TNX-102 SL was well tolerated in the BESTFIT trial. Among patients randomized to the active and control arms, 86% and 83%,
respectively, completed the 12-week dosing period. The most common adverse events were local in nature, with transient tongue or mouth
numbness occurring in 44% of participants on TNX-102 SL vs. 2% on placebo, and bitter taste in 8% on TNX-102 SL compared to none on
placebo. These local adverse events did not appear to affect either rates of retention of study participants or their compliance with taking
TNX-102 SL. Systemic adverse events were similar between TNX-102 SL and placebo. No serious adverse events were reported.

14 

 
 
 
 
 
 
 
 
 
 
Regulatory Update

In October 2011, we filed the first IND for TNX-102 SL 2.8 mg indicated for the management of FM.

In February 2013, we had a Type B End-of-Phase 2/Pre-Phase 3 meeting with the FDA to discuss the study design of the Phase 2b
BESTFIT study and the proposed 505(b)(2) NDA package to support the approval of TNX-102 SL for FM.  In June 2013, we received
FDA acceptance of the final Phase 2b BESTFIT study design, which was positioned as a pivotal efficacy study. 

In April 2015, we received FDA acceptance on the Phase 3 AFFIRM study design and in August 2016, we reached an agreement

with the FDA on the AFFIRM statistical analysis plan.  

In May 2015, we received FDA conditional acceptance of the proposed proprietary name, Tonmya, for TNX-102 SL for FM.  

In September 2015, we reached an agreement with the FDA on the Initial Pediatric Study Plan for FM.  FDA has accepted our

request to waive studies in pediatric patients from birth to 12 years of age.

In February 2016, we had a Type B End-of-Phase 2 CMC meeting with the FDA to review our proposed CMC data to support the
NDA  submission  and  discuss  our  plan  to  establish  regulatory  specifications  for  the  commercial  product.    Based  on  the  FDA  official
meeting  minutes  received  on  in  March  2016,  FDA  accepted  our  NDA  CMC  plan  and  proposal  to  establish  regulatory  specifications  for
commercial product.

In December 2016, we notified FDA in our IND annual update that the FM development program was put on hold for business

reasons after the Phase 3 AFFIRM study topline data was reported in September 2016. 

In April 2017, we withdrew the proposed proprietary name, Tonmya, for TNX-102 SL for FM. 

In March 2019, we had a Type C Clinical Guidance meeting with the FDA to discuss the clinical development plan for TNX-102

SL 5.6 mg and the next Phase 3 study to support the FM indication.

15 

 
 
 
 
 
 
 
 
 
 
 
TNX 102 SL – Agitation in Alzheimer’s Disease

Regulatory Update

In  November  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. In April 2018, the
FDA cleared our IND to support a Phase 2 potential pivotal efficacy study

In  July  2018,  the  FDA  granted  Fast  Track  Therapy  designation  to  TNX-102  SL  for  the  treatment  of  agitation  in Alzheimer’s

disease.

In September 2018, we received FDA comments on our proposed Phase 2 potential pivotal efficacy study protocol.

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

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 daytime treatment for PTSD. TNX-601 will
also be developed as a treatment for a potential indication neurocognitive dysfunction associated with corticosteroid use. Pharmaceutical
development work on TNX-601 has been initiated.  We are planning to complete a non-IND formulation selection pharmacokinetic study
in Europe by the end of 2019.

16 

 
 
 
 
 
 
 
 
 
 
 
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 
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. 

fragments.  PLoS  ONE  13(1): 

synthesized  DNA 

chemically 

from 

  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-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.

17 

 
 
 
 
 
 
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.

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]) and Aptinyx.

               BNC-201 completed a Phase 2 for PTSD and Bionomics announced that after reformulation a new Phase 2 will be started.  BNC-
201  is  an  allosteric  modulator  of  the  alpha  7  nicotinic  acetylcholine  receptor.  Rexulti  is  in  Phase  3  for  PTSD  and  is  an  atypical
antipsychotic. Aptinyx drug (name) is Phase 2 for PTSD and is a modulator of the NMDA receptor.  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 in Phase 3 for PTSD and is a DEA schedule 1 hallucinogen that is being studied for drug-assisted psychotherapy. MDMA was
granted 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), Massachusetts General Hospital (MGH), University of California, San Francisco (UCSF) are developing oxytocin
which  is  in  Phase  2  and  targets  the  oxytocin  receptor,  Nobilis  Therapeutics  is  developing  NBTX-001,  a  noble  gas,  which  is  in  Phase  2,
EpiVario is developing inhibitors of Acetyl CoA synthetase, which is in Phase 1 and Seelos Therapeutics (recently merged with Apricus
Biosciences) is developing an intranasal racemic ketamine to PTSD and major depressive disorder (MDD).

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 3 for Autism and was granted Breakthrough Therapy designation by the FDA in August 2017, 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).

18 

 
 
 
 
 
 
 
                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 FM, including Aptinyx (NYX-2925) and
Innovative Medical Concepts (celecoxib and famciclovir or IMC-1). NYX-2925 is in Phase 2 for the treatment of FM and painful diabetic
peripheral neuropathy (DPN) and has been granted a Fast Track Designation by the FDA for DPN. IMC-1 has completed a successful
phase 2 trial and has been granted a Fast Track Designation by the FDA for the treatment of fibromyalgia. 

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/bupropion 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 received FDA approval for
Arestvy®/TPOXX®  (tecovirimat),  which  is  an  antiviral  for  smallpox.  Chimerix  is  developing  brincidofovir  (CMX001),  which  is  an
antiviral.

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 March 13, 2019, the patents we are either the owner of record of or own the contractual right to include nine
issued U.S. patents and 88 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 60 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.

19 

 
 
 
 
 
 
 
 
 
 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, 2019

are summarized below.

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  (now  U.S.  Patent  No.  9,636,408).  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.

20 

 
 
 
 
 
 
 
 
 
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.

U.S. Patent No. 9,636,408 entitled “Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline Hydrochloride”
issued  on  May  2,  2017.  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.

On September 13, 2017, European patent 2,501,234, entitled “Methods and Compositions for Treating Symptoms Associated with
PTSD Using Cyclobenzaprine”, issued. 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 and provides 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,  Japanese  Patent  No.  6259452,  entitled  “Compositions  and  Methods  for  Transmucosal  Absorption”,

issued.  These claims relate to the pharmacokinetic profile of Tonmya or TNX-102 SL.

On  March  20,  2018,  U.S.  Patent  No.  9,918,948  entitled  “Methods  and  Compositions  for  Treating  Symptoms Associated  with
PTSD Using Cyclobenzaprine”, issued. The claims recite a method of using Tonmya’s active ingredient cyclobenzaprine to treat PTSD and
provides Tonmya with US market exclusivity until 2030.

On  March  23,  2018,  Japanese  Patent  No.  6310542  entitled  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline  Hydrochloride”,  issued.    The  claims  recite  pharmaceutical  compositions  comprising  the  eutectics  and  methods  of
manufacturing these eutectic formulations.

On May 1, 2018, U.S. Patent No. 9,956,188, entitled “Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline
Hydrochloride”, issued. The claims recite a eutectic of cyclobenzaprine hydrochloride and mannitol and methods of making those eutectics.

  On  November  6,  2018,  U.S.  Patent  No.  10,117,936,  entitled  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline  Hydrochloride”,  issued.  The  claims  recite  pharmaceutical  compositions  of  eutectics  of  cyclobenzaprine  hydrochloride  and
mannitol and methods of making those compositions.

TNX-601 — Posttraumatic Stress Disorder and Neurocognitive Dysfunction

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 crystalline tianeptine oxalate and compositions of those crystal forms, and disclosures
directed to methods of using those crystalline forms and their compositions.

On  February  27,  2019,  European  Patent  No.  3,246,031  entitled  “Method  for  Treating  Neurodegenerative  Dysfunction”,  issued.
The  claims  recite  the  use  of  TNX-601,  or  tianeptine  oxalate  and  other  salts,  for  treating  neurocognitive  dysfunction  associated  with
corticosteroid treatment. This patent provides TNX-601 with European market exclusivity until April 2029 and may be extended based on
the timing of the European market authorization of TNX-601 for neurocognitive disfunction associated with corticosteroid treatment.

21 

 
 
 
 
 
 
 
 
 
 
 
  
 
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-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.

22 

 
 
 
 
 
 
 
Issued Patents

Our current patents owned include:

Sublingual CBP/Amitriptyline   

Patent No.
6259452
631144
I590820
2013274003
I642429
726488

Title

  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

  Country / Region
  Japan
  New Zealand
  Taiwan
  Australia
  Taiwan
  New Zealand

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

CBP - Depression  

Patent No.
2012225548

2016222412

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
Methods and Compositions for Treating Depression Using
Cyclobenzaprine

  Country / Region
Australia

Expiration 
Date
March 6, 2032

Australia

March 6, 2032

New Zealand

March 6, 2032

New Zealand

March 6, 2032

23 

 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Low Dose CBP  

Patent No.
6,395,788

6,541,523

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

Title
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

1047691

516749

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

Low Dose CBP - GAD  

  Country / Region
U.S.A.

Expiration 
Date

August 11, 2020

U.S.A.

August 11, 2020

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

August 11, 2020

August 11, 2020

New Zealand

August 11, 2020

Patent No.
6,358,944

Methods and Compositions for Treating Generalized Anxiety
Disorder

Title

  Country / Region
U.S.A.

Expiration 
Date

August 23, 2020

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
CBP - PTSD

Patent No.
9,918,948

2501234

(602010045270.0 in
Germany;
502017000142469
in Italy; 56634 in
Serbia; 201717905
in Turkey)

HK1176235

CBP Fatigue

Patent No.
9,474,728

Title

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

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

  Country / Region
U.S.A.

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
Hong Kong

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

  Country / Region
U.S.A.

25 

Expiration 
Date

November 18, 2030

November 16, 2030

November 16, 2030

Expiration 
Date

June 9, 2031

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Title

  Country / Region

Tianeptine - Neurocognitive Dysfunction

Patent No.

9,314,469

2723688

2299822
(602009047361.1 in
Germany)

  Method for Treating Neurocognitive Dysfunction

  Method for Treating Neurodegenerative Dysfunction

Method for Treating Neurodegenerative Dysfunction

3246031

Method for Treating Neurodegenerative Dysfunction

Expiration 
Date

  September 24, 2030

  April 30, 2029

April 30, 2029

April 30, 2029

  U.S.A.

  Canada

Europe – Austria,
Belgium, Switzerland,
Germany, Spain,
France, United
Kingdom, Ireland,
Luxembourg, Monaco,
Portugal

Europe – Austria,
Belgium, Switzerland,
Germany, Spain,
France, United
Kingdom, Ireland,
Luxembourg, Monaco,
Portugal

Eutectic CBP/Amitriptyline 

Patent No.
631152

9,636,408

9,956,188

10,117,936

6310542

6088

Eutectic Formulations of Cyclobenzaprine Hydrochloride and
Amitriptyline Hydrochloride

Title

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 and
Amitriptyline Hydrochloride

  Country / Region
New Zealand

Expiration 
Date

March 14, 2034

U.S.A.

U.S.A.

U.S.A.

Japan

March 14, 2034

March 14, 2034

March 14, 2034

March 14, 2034

Eutectic Formulations of Cyclobenzaprine Hydrochloride and
Amitriptyline Hydrochloride

Saudi Arabia

March 14, 2034

IDP000055516

Eutectic Formulations of Cyclobenzaprine Hydrochloride and
Amitriptyline Hydrochloride

Indonesia

March 14, 2034

26 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
 
 
 
   
   
   
 
Pending Patent Applications

Our current pending patent applications are as follows:

CBP/Amitriptyline Eutectic Formulations

Application No.
15/941,484

15/511,287
16/140,090

16/140,105

2014233277

2015317336
BR112015022095-9

BR112017005231-8
2,904,812

2,961,822

201480024011.1

201580050140.2
14762323.5

15841528.1

16106690.2

18101200.4
P00201702438
P00201808623

241353

251218
3392/KOLNP/2015

201717013182
2017-535609
2018-27899

  Country / Region
U.S.A.

  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

Title

Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline
Hydrochloride
  Eutectic Formulations of Cyclobenzaprine 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
Pharmaceutical Composition, Method of Fabrication, Eutectic Composition and Use of
Compositions Containing Cyclobenzaprine HCl and Mannitol
  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 (Allowed)
  Eutectic Formulations of Cyclobenzaprine Hydrochloride
Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline
Hydrochloride (Allowed)
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
Eutectic Formulations of Cyclobenzaprine Hydrochloride and Amitriptyline
Hydrochloride
  Eutectic Formulations of Cyclobenzaprine Hydrochloride and Methods of Producing Same   Israel
India
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

  India
  Japan
  Japan

Israel

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Application No.
2018-173466
MX/a/2015/012622

MX/a/2017/003644
PI 2015703142

PI 2017700889
730379
747040

517381123
11201701995P
10201707528W

2015/07443

2017/01637
103109816

2014-000391

Title

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

Sublingual CBP/Amitriptyline

Application No.
13/918,692
P20130102101
2018241128
BR112014031394-6
2,876,902
201380039522.6
13804115.7

Title

  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

2013/24661

Compositions and Methods for Transmucosal Absorption

2013/37088

  Compositions and Methods for Transmucosal Absorption

15110186.6
P-00 2015 00202
236268
139/KOLNP/2015
2017-192713
MX/a/2014/015436
PI 2014703784
10201605407T
107117266
2013-000737
2015/00288

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

28 

  Country / Region
  Japan
  Mexico

  Mexico
  Malaysia

  Malaysia
  New Zealand
  New Zealand

  Saudi Arabia
  Singapore
  Singapore

  South Africa

  South Africa
  Taiwan

  Venezuela

  Country / Region
  U.S.A.
  Argentina
  Australia
  Brazil
  Canada
  China
European Patent
Office
Gulf Cooperation
Council
  Gulf Cooperation
Council
  Hong Kong
  Indonesia
  Israel
  India
  Japan
  Mexico
  Malaysia
  Singapore
  Taiwan
  Venezuela
  South Africa

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CBP - PTSD

Application No.
15/915,688

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

Country / Region

CBP - Sleep Disorder

Application No.
15/266,035

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

U.S.A.

Title

Country / Region

CBP - Agitation in Neurodegenerative Condition

Application No.
16/215,952

PCT/IB2018/001509    

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

  Country / Region
U.S.A.

PCT

CBP - Depression

Application No.
13/412,571
2018204633
2,829,200
12755254.5

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
  Methods and Compositions for Treating Depression Using Cyclobenzaprine (Allowed)

Country / Region

  U.S.A.
  Australia
  Canada
  European Patent Office

Tianeptine - Oxalate - Salts and Crystalline Forms

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

Title

Tianeptine Neurocognitive Dysfunction

Application No.
15/064,196

Title
  Method for Treating Neurocognitive Dysfunction

Novel Smallpox Vaccines  

Application No.
14/207,727

  Novel Smallpox Vaccines

Synthetic Chimeric Poxviruses

Application No.
  Synthetic Chimeric Poxviruses
15/802,189
  Synthetic Chimeric Poxviruses
P 20170103043
  Synthetic Chimeric Poxviruses
2017/34209
  Synthetic Chimeric Poxviruses
106137976
2017-000418
  Synthetic Chimeric Poxviruses
PCT/US2017/059782  Synthetic Chimeric Poxviruses

Title

Title

29 

Country / Region

  U.S.A.
  PCT

Country / Region

  U.S.A.

Country / Region

  U.S.A.

Country / Region

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Synthetic Vaccinia Virus

Application No.
62/665,973

Synthetic Chimeric Vaccinia Virus

Stem Cells-scPV Treatment

Title

Title

Country / Region

U.S.A.

Country / Region

Application No.
62/666,013

Stem Cells Comprising Synthetic Chimeric Vaccinia Virus and Methods of Using Them

U.S.A.

CBP - ASD and PTSD

Application No.
62/720,063

  Methods of Treating Acute Stress Disorder and Posttraumatic Stress Disorder

  U.S.A.

Title

Country / Region

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).

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Research and Development

We have approximately 7 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.

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

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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.

● 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.

32 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 (or BLA, in the case of a biologic product). An NDA or BLA also must contain extensive
manufacturing  information,  as  well  as  proposed  labeling  for  the  finished  product. An  NDA  or  BLA  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 and BLAs 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 or BLA 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 or BLA 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  or  BLA  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 or BLA. 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 or BLA
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.

 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.

33 

 
 
 
 
 
 
 
                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.

34 

 
 
 
 
 
 
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.

35 

 
 
 
 
 
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.

In  December  2016,  the  FDA  granted  Breakthrough  Therapy  designation,  or  BTD,  to  Tonmya  for  the  treatment  of  PTSD.  The
Breakthrough  Therapy  designation  was  granted  based  on  the  preliminary  clinical  evidence  of  Tonmya  on  military-related  PTSD  in  the
Phase 2 AtEase study.

In  March  2019,  the  BTD  for  Tonmya  for  PTSD  was  rescinded  because  the  IA  results  of  the  HONOR  study  did  not  meet  the
criteria for the BTD granted in December 2016.  The rescission of BTD of Tonmya for PTSD does not alter our plan for developing and
obtaining regulatory approval for Tonmya, and we expect it will have minimum impact on our future interactions with the FDA. 

Fast Track Designation

A Fast Track is a designation by the FDA of an investigational drug which:

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

● non-clinical or clinical data demonstrate the potential to address an unmet medical need

Fast track is a process designed to facilitate the development and expedite the review of drugs to treat serious conditions and fill
an unmet medical need. The benefits of a Fast Track designation include rolling submission of portions of the NDA for the drug candidate
and eligibility for priority review of the NDA. Additionally, more frequent meetings and written communication with the FDA regarding
the development plan and trial design for the drug candidate are encouraged throughout the entire drug development and review process,
with the goal of having earlier drug approval and access for patients.

In April  2018,  FDA  cleared  our  IND  for  TNX-102  SL  for  treatment  of AAD  to  support  a  Phase  2,  potential  pivotal  efficacy

study, and granted TNX-102 SL for the treatment of AAD Fast Track development program in July 2018.

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.

36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

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.

37 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

38 

 
 
 
 
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  13,  2019,  we  had  12  full-time  employees,  of  whom  three  hold  M.D.  or  Ph.D.  degrees.  We  have  seven  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 1608, 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.

39 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                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;

40 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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 one product candidate, TNX-102 SL, ready to resume Phase 3 FM clinical development, 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.

41 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

42 

 
 
 
 
 
 
 
 
 
 
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 the
Phase 3 AFFIRM trial for a product candidate for fibromyalgia, we were not able replicate the results we had in the Phase 2b BESTFIT trial
using TNX-102 SL 2.8 mg dose in September 2016, and as a result temporarily discontinued this program but subsequently resumed the
clinical  development  using  the  5.6  mg  dose  in  March  2019.  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. 

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.

43 

 
 
 
 
 
 
 
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.

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.

44 

 
 
 
 
 
 
 
We 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 civilian and military-related PTSD in the first quarter of 2019. 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  two  pivotal  clinical  study  before  (the  HONOR  study  in  PTSD  participants  and  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 serious adverse events, or 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;

● 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;

45 

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

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

● our reputation may suffer.

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

If we 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  notwithstanding  the  FDA’s  BTD  rescission  in  March  2019  of  its
previously granted Breakthrough Therapy designation for Tonmya, 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.

46 

 
  
 
 
 
 
 
 
 
  
 
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.

Any fast track designation or grant of priority review  status  by  the  FDA  may  not  actually  lead  to  a  faster  development  or  regulatory
review or approval process, nor will it assure FDA approval of our product candidates. Additionally, our product candidates may treat
indications that do not qualify for priority review vouchers.

We have received fast track designation for TNX-102 SL for the treatment of agitation in Alzheimer’s disease and may seek fast
track  designation  for  other  product  candidates  or  priority  review  of  applications  for  approval  of  our  product  candidates  for  certain
indications.  If  a  drug  is  intended  for  the  treatment  of  a  serious  or  life-threatening  condition  and  the  drug  demonstrates  the  potential  to
address unmet medical needs for this condition, the drug sponsor may apply for FDA fast track designation. If a product candidate offers
major advances in treatment, the FDA may designate it eligible for priority review. The FDA has broad discretion whether or not to grant
these  designations,  so  even  if  we  believe  a  particular  product  candidate  is  eligible  for  these  designations,  we  cannot  assure  you  that  the
FDA  would  decide  to  grant  them.  Even  if  we  do  receive  fast  track  designation  or  priority  review,  we  may  not  experience  a  faster
development process, review or approval compared to conventional FDA procedures. The FDA may withdraw fast track designation if it
believes that the designation is no longer supported by data from our clinical development program.

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.

47 

 
 
 
 
 
 
 
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.

48 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2018 with respect to our ability to continue as a going concern.

In  their  report  dated  March  18,  2019,  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.

49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

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.

50 

 
 
 
 
 
 
 
 
 
 
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.

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.

51 

 
 
 
 
 
 
 
 
               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.

52 

 
 
 
 
 
 
 
 
 
                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;

53 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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  RECOVERY  study,  will  require  a  sufficiently  large  number  of  participants  to  evaluate  the  effectiveness  and  safety  of
Tonmya in PTSD. 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.

54 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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, Phase 3 HONOR study
and is directing the Phase 3 RECOVERY 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.

55 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 or TNX-102 SL, 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. 

56 

 
 
 
 
 
 
 
 
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.

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. 

57 

 
 
 
 
 
 
 
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.

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.

58 

 
 
 
 
 
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.

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.

59 

 
 
 
 
 
 
 
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;

● 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.

60 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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.

61 

 
 
 
 
 
 
 
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.

62 

 
 
 
 
 
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.

63 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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.

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 $1,000,000 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.

64 

 
 
 
 
 
 
 
 
 
 
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.

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.

65 

 
 
 
 
 
 
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  under  the  tradename  Imvamune®,  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.

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.

66 

 
 
 
 
 
 
 
 
 
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.

An active trading market for our common stock may not be sustained.

Although our common stock is listed on the NASDAQ Global Market, the market for our shares has demonstrated varying levels

of trading activity. Furthermore, the current level of trading may not be sustained in the future. The lack of an active market for our
common stock may impair investors’ ability to sell their shares at the time they wish to sell them or at a price that they consider reasonable,
may reduce the fair market value of their shares and may impair our ability to raise capital to continue to fund operations by selling shares
and may impair our ability to acquire additional intellectual property assets by using our shares as consideration.

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; 

● 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;

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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.

68 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
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 13, 2019, our directors, executive officers and principal stockholders (those beneficially owning in excess of 5%),
and  their  respective  affiliates,  beneficially  own  approximately  26%  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 

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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, 2018.

ITEM 2 – PROPERTIES

We maintain our principal office at 509 Madison Avenue, Suite 1608, New York, New York 10022. Our telephone number at that
office is (212) 980-9155 and our fax number is (212) 923-5700. On December 6, 2018, we entered into a lease amendment, whereby we
agreed to lease new office space, commencing January 15, 2019 and expiring on November 30, 2020. In connection therewith, we maintain
a letter of credit, which has a remaining balance of $99,479 as of December 31, 2018, and such amount is deposited into the restricted cash
account maintained at the bank that issued the letter of credit. The total square footage of our principal office space is approximately 2,658.

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. In November 2018, we signed a one-year extension, expiring on November 30, 2019.

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

Year Ending December 31,
2019
2020

70 

$

$

341 
200 
541 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 November 28, 2018.

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Fiscal Year 2018

High

Low

43.50   
51.10   
48.00   
9.88   

$
$
$
$

29.00 
27.00 
5.80 
1.70 

Fiscal Year 2017

High

Low

94.00   
58.10   
47.70   
49.90   

$
$
$
$

33.01 
38.00 
28.50 
33.10 

$
$
$
$

$
$
$
$

On March 13, 2019, the closing sale price of our common stock, as reported by The NASDAQ Stock Market, was  $2.58 per share.
On March 13, 2019, there were 104 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.

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
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, 2018.

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)

137,145   

$

— 
137,145   

$

143.09   

— 
143.09   

118,496  

—  
118,496  

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

stockholders

Total

Recent Sales of Unregistered Securities

None.  

Repurchases 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.” 

72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 biological products to improve biodefense through 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 a New Drug Application, or NDA, approval. 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. Tonix is also developing TNX-102 SL as
a  bedtime  treatment  for  Fibromyalgia,  or  FM,  and  agitation  in Alzheimer’s  disease,  or AAD,  under  separate  INDs  to  support  potential
pivotal efficacy studies.   The agitation in Alzheimer’s disease IND has been designated a Fast Track development program by the FDA. 
TNX-601  (tianeptine  oxalate)  is  in  the  pre-IND  application  stage,  also  for  the  treatment  of  PTSD  but  using  a  different  mechanism  from
TNX-102  SL  and  designed  for  daytime  dosing.  TNX-601  is  also  in  development  for  a  potential  indication:  neurocognitive  dysfunction
associated with corticosteroid use. Phase 1 clinical study of TNX-601 selected oral formulation will be conducted outside of the U.S. in
2019.  Tonix’s lead biologic candidate, TNX-801, is a potential smallpox-preventing vaccine based on a live synthetic version of horsepox
virus, currently in the pre-IND application stage. TNX-701 is a biodefense development program for protection from radiation injury. We
are currently not performing any activities and have no future plans related to TNX-301 an IND candidate for the treatment of alcohol use
disorder. We hold worldwide development and commercialization rights to all of our product candidates.

Posttraumatic Stress Disorder Program

Clinical Development Plan

Phase 3 HONOR Study

In  the  third  quarter  of  2018,  we  announced  the  results  of  a  randomized,  double-blind,  placebo-controlled  Phase  3  study  of
Tonmya, planned for enrollment of approximately 550 participants with military-related PTSD, which we refer to as the HONOR study.
The primary efficacy endpoint of the HONOR study 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. This study was an adaptive design study based on the results of the Phase 2 AtEase study. The study design was very similar to the
Phase  2 AtEase  study,  except  there  was  one  planned  interim  analysis,  or  IA,  and  the  involvement  of  an  independent  data  monitoring
committee,  or  IDMC,  which  reviewed  the  unblinded  IA  results.  In  addition,  only  one  active  dose  (5.6  mg  administered  as  2  x  2.8  mg
tablets)  was  investigated  and  the  baseline  severity  entrance  criterion  was  a  CAPS-5  total  score  ≥  33  in  this  Phase  3  study.  The  IA  was
conducted  when  approximately  50%  of  the  initially  planned  participant  enrollment  was  evaluable  for  efficacy.  The  HONOR  study  was
conducted at approximately 40 U.S. sites. The HONOR study was discontinued after the results of the IA indicated a pre-defined threshold
p-value  for  continuing  enrollment  was  not  achieved.    The  modified  Intent-to-Treat  (mITT)  population  analyzed  at  the  time  of  the  IA
included 252 participants.

73 

 
 
 
 
 
 
 
 
 
 
The HONOR study demonstrated that Tonmya was well tolerated and that the 5.6 mg dose (administered as 2 x 2.8 mg tablets)
showed meaningful improvement in overall PTSD symptoms at Week 4. At Week 4, the Tonmya treated group separated from placebo in
CAPS-5 (p = 0.019) and in the Clinical Global Impression – Improvement (CGI-I) scale (p = 0.015), a key secondary endpoint. A CGI-I
responder analysis, with responder defined as ‘much improved’ or ‘very much improved’ on the CGI-I, demonstrated significantly greater
responders in the Tonmya group (29.1% v 45.6%; p=0.007) at week 4.  Also, at Week 4, sleep quality improved as measured by both the
PROMIS  sleep  disturbance  scale  (p=0.015)  and  the  CAPS-5  sleep  disturbance  item  (p=0.002),  supporting  the  proposed  mechanism  of
action  of  Tonmya. And  the  CAPS-5  reckless  or  self-destructive  behavior  item  at  week  4  was  significantly  more  improved  (p=0.013).
Safety data from these participants did not reveal any serious and/or unexpected adverse events. The most common adverse events were
mostly  related  to  local  administration  site  reactions,  such  as  oral  hypoaesthesia  (37.3%),  abnormal  product  taste  (11.9%),  and  oral
paraesthesia (9.7%). The most common systemic adverse event was somnolence (15.7%).

Retrospective analysis of the HONOR study revealed a treatment effect in participants who experienced trauma less than or equal
to 9 years prior to screening. In the patients who experienced trauma within 9 years, the p-value of the primary endpoint at Week 12, using
mixed model repeated measures with multiple imputation (MMRM with MI), was 0.039, with a least-squares mean difference from placebo
of  -5.9  units.  In  contrast,  there  was  no  benefit  in  the  participants  who  experienced  trauma  more  than  9  years  prior  to  screening.  This
analysis defined an optimal treatment window for treatment with TNX-102 SL for PTSD of the first 9 years after the index trauma.

Phase 2 AtEase Study

 In  the  second  quarter  of  2016,  we  announced  the  results  of  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 AtEase study demonstrated that Tonmya was well tolerated and that the 5.6 mg dose of Tonmya had a therapeutic effect as assessed by
the CAPS-5 scale, a standardized structured clinician interview considered the gold standard in clinical research and regulatory approval for
measuring the symptom severity of PTSD, which was statistically significant by MMRM with MI analysis (p-value = 0.031). AtEase also
demonstrated that although the 2.8 mg dose trended in the direction of a therapeutic effect, it did not reach statistical significance on the
primary endpoint, a 12-week mean change from baseline in the severity of PTSD symptoms as measured by the CAPS-5 scale.

Four distinct SAEs were reported in the AtEase 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  non-dose-related  adverse  events  were  mild  and
transient  local  administration  site  conditions.  Systemic  adverse  events  that  were  potentially  dose-related  and  occurred  in  greater  than  or
equal  to  5%  of  participants  treated  with  the  Tonmya  2.8  mg  or  5.6  mg  dose  included:  somnolence  (drowsiness),  dry  mouth,  headache,
insomnia,  and  sedation.  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  8.5%  in
placebo, 7.5% in Tonmya 2.8 mg, and 6.0% in Tonmya 5.6 mg.

74 

 
 
 
 
 
 
The primary MMRM analysis of the AtEase study, which controlled for baseline severity, indicated greater response to Tonmya
5.6 mg in those with greater PTSD severity by CAPS-5 at baseline. As the first industry PTSD trial to employ the CAPS-5 (based on the
DSM-5  published  in  2013),  it  was  not  clear  what  was  the  ideal  severity  threshold  for  randomization  into  the  study  comparable  to  the
standard  threshold  used  in  precedent  studies  that  employed  prior  versions  of  the  CAPS.  Retrospective  analysis  imputing  scores  for  all
participants assuming a prior version of CAPS suggested a CAPS-5 baseline threshold for randomization of 33 or higher was equivalent to
the threshold used in precedent PTSD studies on prior CAPS versions. 

A  retrospective  analysis  of  the  subgroup  of  participants  in AtEase  with  baseline  CAPS-5  score  of  33  or  higher  supported  the
hypothesized mechanism of sleep quality improvement, since 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.

Ongoing Phase 3 RECOVERY Study

We  recently  commenced  the  RECOVERY  study,  a  randomized,  double-blind,  placebo-controlled  Phase  3  study  of  Tonmya  in
approximately 250 participants with military-related and civilian PTSD in the first quarter of 2019. The design of this study was guided
based  on  the  results  of  the  Phase  3  HONOR  study  and  Phase  2 AtEase  study.  The  RECOVERY  study  design  is  similar  to  the  Phase  3
HONOR  study,  except the  new  trial  incorporates  several  new  design  features  including  restricting  enrollment  of  study  participants  to
individuals with PTSD who experienced an index trauma within 9 years of screening, instead of 2001 or later. The RECOVERY study will
also include participants who have experienced civilian traumas in addition to those with military-related traumas.  The primary endpoint,
mean change from baseline in the severity of PTSD symptoms as measured by the CAPS-5, is the same as that used in the Phase 3 HONOR
study and the Phase 2 AtEase study, but the CAPS-5 primary endpoint will be assessed at Week 4 instead of at Week 12. CAPS-5 change
at Week 12 will be the first key secondary endpoint. We received FDA acceptance of the Phase 3 RECOVERY study design in November
2018. The RECOVERY study is being conducted at approximately 30 U.S. sites with topline data expected in the first half of 2020.  

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 review the Phase 2 AtEase study results and discuss the Phase 3 study required to support the registration of Tonmya for
the treatment of PTSD and the remaining data package for the NDA filing.

In  December  2016,  Tonmya  for  the  treatment  of  PTSD  was  designated  as  a  Breakthrough  Therapy  by  the  FDA  based  on  the
preliminary clinical evidence of Tonmya on military-related PTSD in the Phase 2 AtEase study.  In March 2019, the BTD for Tonmya for
PTSD was rescinded because the IA results of the HONOR study did not meet the criteria for the BTD granted in December 2016. The
rescission of BTD of Tonmya for PTSD does not alter our plan for developing and obtaining regulatory approval for Tonmya.

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. 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 September 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.  In  principle,  our  proposed  CMC  data
package to support Tonmya’s NDA approval and commercial manufacturing plans was acceptable to the FDA.

Subsequent  to  reporting  the  Phase  3  HONOR  study  IA  results,  we  held  a  Type  B  Clinical  Guidance  Meeting  with  the  FDA  in
October 2018 to discuss the Phase 3 HONOR study results and the proposed design of the new Phase 3 RECOVERY study to support the
registration of Tonmya for the treatment of PTSD and the remaining data package for the NDA filing. We received FDA’s acceptance of
the RECOVERY trial design in November 2018.

In October 2018, we held a Breakthrough Type B CMC Guidance teleconference meeting with the FDA to seek acceptance of the

proposed regulatory specifications for TNX-102 SL commercial product. 

75 

 
 
 
 
 
 
 
 
 
 
 
 
Fibromyalgia program

We  are  developing  TNX-102  SL  as  a  bedtime  treatment  of  FM.  FM  is  a  chronic  syndrome  characterized  by  widespread
musculoskeletal pain accompanied by fatigue, sleep, memory and mood issues. The peak incidence of FM occurs between 20 to 50 years of
age,  and  80  to  90%  of  diagnosed  patients  are  female.  FM  may  have  a  substantial  negative  impact  on  social  and  occupational  function.
TNX-102 SL 2.8 mg for FM has been in Phase 3 development since 2015. However, based on the more promising efficacy results in PTSD
with the higher TNX-102 SL 5.6 mg dose in the Phase 2 AtEase study, especially on pain in PTSD with the 5.6 mg (2 x 2.8 mg tablets)
dose over the 2.8 mg dose, we temporary discontinued the FM clinical development with the 2.8 mg dose in September 2016 for business
reasons.

Supported  by  the  encouraging  pain  data  with  TNX-102  SL  5.6  mg  in  PTSD,  we  are  continuing  the  TNX-102  SL  FM  clinical

development with the 5.6 mg dose.

Clinical Development Plan

Phase 3 AFFIRM Study

In the third quarter of 2016, we announced the results of a randomized, double-blind, placebo-controlled, 12-week Phase 3 study
of TNX-102 SL in 519 participants with FM, which we refer to as the AFFIRM study. The primary objective of this study was to evaluate
the potential clinical benefit of using TNX-102 SL to treat FM at a dose of 2.8 mg, administered sublingually once daily at bedtime for 12
weeks. The primary endpoint of the AFFIRM trial was the FDA-agreed upon 30% pain responder analysis in which a responder is defined
as a subject for whom pain intensity was reduced by at least 30% at week 12 as compared to baseline. AFFIRM did not achieve statistical
significance at the primary endpoint (p=0.095). Yet, statistical significance was achieved when pain was analyzed instead as a continuous
variable, either by MMRM (p<0.001) or by MMRM with multiple imputation for missing data (p=0.005), a generally accepted approach to
pain  data. TNX-102  SL  also  showed  statistically  significant  improvements  in  the  declared  secondary  analyses  of  the  Patient  Global
Impression  of  Change,  or  PGIC  (p=0.038)  and  the  Fibromyalgia  Impact  Questionnaire-Revised,  or  FIQ-R  (p<0.001).  The  study  also
showed  statistically  significant  improvement  with  TNX-102  SL  on  measures  of  sleep  quality,  including  the  Patient-Reported  Outcomes
Measurement Information System, or PROMIS, Sleep Disturbance instrument (p<0.001). TNX-102 SL was well tolerated in the AFFIRM
study.  Among patients randomized to the active and control groups, 78% and 86%, respectively, completed the 12-week dosing period.
The most common adverse events were local in nature, with transient tongue or mouth numbness occurring in 40% of participants on TNX-
102  SL  vs.  1%  on  placebo.  These  local  adverse  events  did  not  appear  to  affect  either  rates  of  retention  of  study  participants  or  their
compliance with taking TNX-102 SL. Systemic adverse events were similar between TNX-102 SL and placebo. No serious adverse events
were reported.

We believe that given the consistent results of the analyses of pain as a continuous endpoint, as well as the nominal significance
shown  on  multiple  key  secondary  endpoints,  TNX-102  SL  2.8  mg  taken  daily  at  bedtime  for  12  weeks  can  be  beneficial  in
this typical fibromyalgia population. However, based on the more promising efficacy results in PTSD with the higher TNX-102 SL 5.6 mg
dose  in  the  Phase  2 AtEase  study,  especially  on  pain  in  PTSD    with  the  5.6  mg  (2  x  2.8  mg  tablets)  dose  over  the  2.8  mg  dose,  we
temporary discontinued the FM clinical development with the 2.8 mg dose in September 2016 for business reasons.  

76 

 
 
 
 
 
 
 
 
TNX-102 SL was well tolerated in the AFFIRM trial. Among patients randomized to the active and control arms, 78% and 86%,
respectively, completed the 12-week dosing period. The most common adverse events were local in nature, with transient tongue or mouth
numbness occurring in 40% of participants on TNX-102 SL vs. 1% on placebo. These local adverse events did not appear to affect either
rates of retention of study participants or their compliance with taking TNX-102 SL. Systemic adverse events were similar between TNX-
102 SL and placebo. No serious adverse events were reported.

Phase 2b BESTFIT Study

In the third quarter of 2014, we announced the results of a randomized, double-blind, placebo-controlled, 12-week Phase 2b study
of TNX-102 SL in 205 participants with FM, which we refer to as the BESTFIT study. The primary objective of this study was to evaluate
the potential clinical benefit of using TNX-102 SL to treat FM at a dose of 2.8 mg, administered sublingually once daily at bedtime for 12
weeks. The primary outcome measure of the BESTFIT trial was the mean change in week 12 average daily pain intensity from baseline on
the 11-point Numeric Rating Scale (NRS), using a daily telephonic diary. BESTFIT did not achieve statistical significance in the primary
outcome  measure  (p=0.172),  whereas  TNX-102  SL  2.8  mg  did  show  a  statistically  significant  effect  on  pain  as  measured  by  a  30%
responder analysis of the primary pain data (p=0.033). The 30% response rate in the final analysis was 34.0% in the active treatment arm
as compared to 20.6% in the control arm. The BESTFIT trial also showed statistically significant improvements with TNX-102 SL in the
declared secondary analyses of the PGIC (p=0.025) and the FIQ-R (p=0.015). The study showed statistically significant improvement with
TNX-102  SL  on  measures  of  sleep  quality,  including  the  PROMIS,  Sleep  Disturbance  instrument  (p=0.004).  In  addition,  statistically
significant improvements with TNX-102 SL were observed on several FIQ-R items (pain, sleep quality, anxiety, stiffness, and sensitivity)
as well as on the overall symptom subdomain.

TNX-102 SL was well tolerated in the BESTFIT trial. Among patients randomized to the active and control arms, 86% and 83%,
respectively, completed the 12-week dosing period. The most common adverse events were local in nature, with transient tongue or mouth
numbness occurring in 44% of participants on TNX-102 SL vs. 2% on placebo, and bitter taste in 8% on TNX-102 SL compared to none on
placebo. These local adverse events did not appear to affect either rates of retention of study participants or their compliance with taking
TNX-102 SL. Systemic adverse events were similar between TNX-102 SL and placebo. No serious adverse events were reported.

Regulatory Update

In December 2016, we notified FDA in our IND annual update that the FM development program was put on hold for business

reasons after the Phase 3 AFFIRM study topline data was reported in September 2016. 

In April 2017, we withdrew the proposed proprietary name, Tonmya, for TNX-102 SL for FM. 

In March 2019, we had a Type C Clinical Guidance meeting with the FDA to discuss  our plan to resume the clinical development

of the TNX-102 SL 5.6 mg dose for the treatment of FM. The design of the planned Phase 3 study was discussed with the FDA.

Agitation in Alzheimer’s Disease Program

TNX-102  SL  is  also  being  developed  as  a  bedtime  treatment  for  agitation  in Alzheimer’s  disease,  or AAD,  under  a  separate

Investigational New Drug application or IND.

Regulatory Update

In  November  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. In April 2018, the FDA cleared our IND to support a Phase 2 potential pivotal efficacy study.

77 

 
 
 
 
 
 
 
 
 
 
 
 
 
In  July  2018,  the  FDA  granted  Fast  Track  Therapy  designation  to  TNX-102  SL  for  the  treatment  of  agitation  in Alzheimer’s

disease.

In September 2018, we received FDA comments on our proposed Phase 2 potential pivotal efficacy study protocol.

Patent update

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.

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.

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  March  20,  2018,  we  were  issued  U.S.  patent  9,918,948  “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 The patent is expected to provide Tonmya with U.S. market exclusivity until 2030 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 23, 2018, we were issued Japanese Patent No. 6310542 “Eutectic Formulations of Cyclobenzaprine Hydrochloride and
Amitriptyline Hydrochloride. This patent recites pharmaceutical compositions comprising the eutectics and methods of manufacturing these
eutectic formulations.

On  May  1,  2018,  we  were  issued  U.S.  Patent  No.  9,956,188  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride  and
Amitriptyline Hydrochloride”. The patent recites a eutectic of cyclobenzaprine hydrochloride and mannitol and methods of making those
eutectics. The patent is expected to provide Tonmya with U.S. market exclusivity until 2034.

  On  November  6,  2018,  we  were  issued  U.S.  Patent  No.  10,117,936  “Eutectic  Formulations  of  Cyclobenzaprine  Hydrochloride
and  Amitriptyline  Hydrochloride”.  The  patent  recites  pharmaceutical  compositions  of  eutectics  of  cyclobenzaprine  hydrochloride  and
mannitol and methods of making those compositions. The patent is expected to provide Tonmya with U.S. market exclusivity until 2034.

On  February  27,  2019,  European  Patent  No.  3,246,031  entitled  “Method  for  Treating  Neurodegenerative  Dysfunction”,  issued.
The  claims  recite  the  use  of  TNX-601,  or  tianeptine  oxalate  and  other  salts,  for  treating  neurocognitive  dysfunction  associated  with
corticosteroid treatment. This patent provides TNX-601 with European market exclusivity until April 2029 and may be extended based on
the timing of the European market authorization of TNX-601 for neurocognitive disfunction associated with corticosteroid treatment.

Additional Product Candidates

We also have a pipeline of other drug and biologic candidates, including two pre-IND candidates, TNX-601 (tianeptine oxalate)
for  PTSD  and  neurocognitive  dysfunction,  and  TNX-801,  a  potential  smallpox-preventing  vaccine,  an  IND  candidate,  and  TNX-701,  a
biodefense development program for protection from radiation injury. We are currently not performing any activities and have no future
plans  related  to  TNX-301  an  IND  candidate  for  the  treatment  of  alcohol  use  disorder.  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 and neurocognitive dysfunction. 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.

78 

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
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.

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, and TNX-801. 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.

79 

 
 
 
 
 
 
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, 2018 Compared to Fiscal year Ended December 31, 2017

Research  and  Development  Expenses.  Research  and  development  expenses  for  the  fiscal  year  ended  December  31,  2018  were
$17.6  million,  an  increase  of  $4.3  million,  or  32%,  from  $13.3  million  for  the  fiscal  year  ended  December  31,  2017.  This  increase  is
predominately  due  to  the  continued  development  work  related  to  the  PTSD  program  which  resulted  in  a  $3.9  million  and  $0.2  million
increase in clinical and manufacturing expenses, respectively.

 General and Administrative Expenses.  General  and  administrative  expenses  for  the  fiscal  year  ended  December  31,  2018  were
$8.8 million, an increase of $0.8 million, or 10%, from $8.0 million incurred in the fiscal year ended December 31, 2017. This increase is
primarily due to an increase in legal fees of $0.6 million predominately due to increased patent prosecution costs and an increase in investor
and public relations expenses of $0.2 million due to increased investor meetings.

Net Loss. As a result of the foregoing, the net loss for the year ended December 31, 2018 was $26.1 million, compared to a net

loss of $21.1 million for the year ended December 31, 2017.

Liquidity and Capital Resources

 As of December 31, 2018, we had working capital of $23.4 million, comprised primarily of cash and cash equivalents of $25.0
million and prepaid expenses and other of $1.0 million, offset by $1.4 million of accounts payable and $1.3 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, 2018 and 2017, we used approximately $24.0 million and $19.1 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, 2018, net proceeds from financing activities were $23.5 million, predominately from the sale of
our  common  stock  and  warrants.  In  the  comparable  2017  period,  approximately  $18.5  million  was  raised  through  the  sale  of  shares  of
common stock.  

  Cash  used  by  investing  activities  for  the  year  ended  December  31,  2018  was  approximately  $6,000,  related  to  the  purchase  of
furniture  and  fixtures.  Cash  provided  by  investing  activities  for  the  year  ended  December  31,  2017  was  $7.2  million  which  was
predominately related to the maturity of marketable securities.

80 

 
 
 
 
 
 
 
 
 
 
 
We believe that our cash resources will be sufficient to meet our projected operating requirements through the end of 2019, 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.

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.

December 2018 Financing

On  December  7,  2018,  we  entered  into  an  underwriting  agreement  with Alliance  Global  Partners  (“AGP”)  and  Dawson  James
Securities, Inc. (“Dawson”) (collectively “the Underwriters”) pursuant to which we sold securities consisting of 861,710 Class A Units at a
public offering price of $3.50 per unit, with each unit consisting of one share of Common Stock and a Warrant to purchase one share of
Common Stock, and 11,984 Class B Units at a public offering price of $1,000 per unit, with each unit consisting of one share of Series A
Convertible Preferred Stock, with a conversion price of $3.50 per share, and Warrants to purchase 285.7143 shares of Common Stock. The
Warrants have an exercise price of $3.50, are exercisable upon issuance and expire five years from the date of issuance.

We also granted the underwriters a 45-day option to purchase up to 642,856 shares of common stock and/or additional Warrants to

purchase up to 642,856 additional shares of common stock.

The December 2018 Financing closed on December 11, 2018. The Underwriters purchased the Units at a seven-percent discount
to the public offering price, for an aggregate discount of approximately $1.1 million. We received net proceeds from the December 2018
Financing  of  approximately  $13.6  million,  after  deducting  the  underwriting  discount  and  other  offering  expenses  of  approximately  $0.4
million. Additionally, the Underwriters fully exercised the over-allotment option related to the warrants and purchased additional warrants
to acquire 640,000 shares of common stock for net proceeds of approximately $6,000.

On  December  13,  2018,  the  2018  Underwriters  partially  exercised  the  over-allotment  option  and  purchased  250,000  shares  of

common stock for net proceeds of approximately $0.8 million, net of an aggregate discount of $0.1 million (or $0.24 per share).

After allocating proceeds to the warrants issued with the Series A convertible preferred stock, the effective conversion price of the
Series A convertible preferred Stock, after the bifurcation of the warrants, was determined to be less than the fair value of the underlying
common stock at the date of commitment, resulting in a beneficial conversion feature (“BCF”) at that date. Since the Preferred Stock has
no  stated  maturity  or  redemption  date  and  is  immediately  convertible  at  the  option  of  the  holder,  the  discount  created  by  the  BCF  was
charged to additional paid in capital as a “deemed dividend” and impacted earnings per share. We recognized a one-time non-cash deemed
dividend of $3.3 million for the beneficial conversion feature resulting from the intrinsic value of the conversion options of the preferred
stock.

During  the  year  ended  December  31,  2018,  2,128  shares  of  Series A  convertible  preferred  stock  were  converted  into  608,000

shares of common stock. As of March 13, 2019, all Series A convertible preferred stock has been converted into common stock.

81 

 
 
 
 
 
 
 
 
 
 
2018 At-the-Market Offering

On  May  1,  2018,  we  entered  into  a  sales  agreement  (the  “Sales Agreement”),  with  Cowen  and  Company,  LLC.,  (“Cowen”),
pursuant to which we may issue and sell, from time to time, shares of our common stock having an aggregate offering price of up to $9.5
million in at-the-market offerings (“ATM”) sales. On the same day, we filed a prospectus supplement under its existing shelf registration
relating to the Sales Agreement. Cowen acted as sales agent and was paid a 3% commission on each sale under the Sales Agreement. 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,  2018,  we  sold  an  aggregate  of  approximately  593,000  shares  of  common  stock  using  the

ATM, resulting in net proceeds of $6.9 million, net of expenses of approximately $0.2 million of Cowen’s commission.

2018 Lincoln Park Transaction

On October 18, 2018, we entered into a purchase agreement (the “2018 Purchase Agreement”) and a registration rights agreement
(the  “2018  Registration  Rights Agreement”)  with  Lincoln  Park  Capital  Fund,  LLC  (“Lincoln  Park”).  Pursuant  to  the  terms  of  the  2018
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 2018 Purchase Agreement. Pursuant to the terms of the 2018 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 2018 Purchase Agreement.

Pursuant  to  the  terms  of  the  2018  Purchase  Agreement,  at  the  time  we  signed  the  2018  Purchase  Agreement  and  the  2018
Registration Rights Agreement, we issued 35,000 shares of common stock to Lincoln Park as consideration for its commitment to purchase
shares  of  our  common  stock  under  the  2018  Purchase Agreement.  The  commitment  shares  were  valued  at  $245,000  and  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 2018
Purchase Agreement.

Regular Purchases

Under  the  2018  Purchase Agreement,  on  any  business  day  selected  by  us,  we  may  direct  Lincoln  Park  to  purchase  up  to  7,500
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 10,000 shares, provided that the closing sale price is not below $7.50 on the purchase date, (ii) the Regular Purchase may
be increased to up to 12,500 shares, provided that the closing sale price is not below $10.00 on the purchase date, (iii) the Regular Purchase
may be increased to up to 15,000 shares, provided that the closing sale price is not below $12.50 on the purchase date, (iv) the Regular
Purchase may be increased to up to 17,500 shares, provided that the closing sale price is not below $20.00 on the purchase date. 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 $7.50 (subject to adjustment for
any reorganization, recapitalization, non-cash dividend, stock split, reverse stock split or other similar transaction as provided in the 2018
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.

Additional Purchases

In addition to the Regular Purchases and Accelerated Purchases described above, from time to time we may also direct Lincoln
Park, on any business day that the closing price  of  our  common  stock  is  not  below  $7.50  (subject  to  adjustment  for  any  reorganization,
recapitalization,  non-cash  dividend,  stock  split,  reverse  stock  split  or  other  similar  transaction  as  provided  in  the  2018  Purchase
Agreement), to purchase additional amounts of our common stock (an “Additional Accelerated Purchase”), not to exceed the lesser of:

● 96% of the volume weighted average price of our common stock during the applicable Additional Accelerated Purchase

Measurement Period on the applicable Additional Accelerated Purchase date; and

● the closing sale price of our common stock on the applicable Additional Accelerated Purchase date.

82 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tranche Purchases

In addition to the Regular Purchases, Accelerated Purchases and the Additional Accelerated Purchases 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 $1.00, to purchase
additional  amounts  of  its  common  stock  (a  “Tranche  Purchase”),  provided,  however,  that  any  single  Tranche  Purchase  shall  not  exceed
$400,000, and shall not exceed $2,000,000 in the aggregate, not to exceed the lesser of:

● $55.00 and

● 96% of the lower of (i) the lowest sale price of our common stock on the Tranche Purchase date and (ii) the arithmetic average
of the three (3) lowest closing sale prices for our common stock during the ten consecutive business days ending on the day
immediately  preceding  the  Tranche  Purchase  date  (in  each  case,  to  be  appropriately  adjusted for  any  reorganization,
recapitalization, non-cash dividend, stock split or other similar transaction that occurs on or after the date of this Agreement).

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 will not have enough resources to meet our operating requirements for the one-
year period from the date of this report.

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, 2016 Stock Incentive Plan and

2017 Stock Incentive Plan (collectively, the “Prior Plans”). No future awards are issuable under these Prior Plans.

83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On  June  8,  2018,  our  stockholders  approved  the  Tonix  Pharmaceuticals  Holding  Corp.  2018  Stock  Incentive  Plan  (the  “2018
Plan” and together with the Prior Plans, the “Plans”). As a result of adoption of the 2018 Plan by the stockholders, no further grants may be
made under the Prior Plans.

 Under the terms of the 2018 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  2018  Plan  provides  for  the  issuance  of  up  to  132,000  shares  of
common stock, which amount was (a) reduced by awards granted under the Prior Plans after March 1, 2018, 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 2018 Plan). In
terms of calculating how many shares are reduced or increased based on activity under the Prior Plans after March 1, 2018, the calculation
shall be based on one share for every one share that was subject to an option or SAR and 1.23 shares for every one share that was subject to
an award other than an option or SAR. The Board of Directors determines the exercise price, vesting and expiration period of the grants
under the 2018 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 expiration period of grants under the 2018 Plan may not more than ten years. We reserved 132,000 shares of our
common stock for future issuance under the terms of the 2018 Plan. As of December 31, 2018, 118,496 shares were available for future
grants under the 2018 Plan.

We measure the fair value of stock options on the date of grant, based on the Black Scholes 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 issue options to directors which vest over a one-year period. 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 $27.78 in 2018 and $29.20 in 2017.

Stock-based compensation expense relating to options granted of $1.6 million and $1.7 million was recognized for the years ended

December 31, 2018 and 2017, respectively.

As  of  December  31,  2018,  we  had  approximately  $1.8  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 1.87 years.

Employee Stock Purchase Plan

We have issued awards under our 2014 Employee Stock Purchase Plan (the “2014 ESPP”).

On June 8, 2018, our stockholders approved the Tonix Pharmaceuticals Holdings Corp. 2018 Employee Stock Purchase Plan (the

“2018 ESPP”). As a result of adoption of the 2018 ESPP by the stockholders, no further grants may be made under the 2014 ESPP.

The 2018 ESPP allows eligible employees to purchase up to an aggregate of 30,000 shares of our common stock. Under the 2018
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 2018 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 2018 ESPP, subject to the statutory limit under the Code.

84 

 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2018, there were 28,242 shares available for future issuance under the 2018 ESPP after taking into account

the shares issued below.

The 2018 ESPP and 2014 ESPP are considered compensatory plans with the related compensation cost written off over the six-
month offering period. The compensation expense related to the 2018 ESPP for the year ended December 31, 2018 was $32,000.  The
compensation  expense  related  to  the  2014  ESPP  for  the  year  ended  December  31,  2017  was  $36,000.  As  of  December  31,  2018,
approximately $38,000 of employee payroll deductions, which have been withheld since July 1, 2018, the commencement of the offering
period ending December 31, 2018, are included in accrued expenses in the accompanying balance sheet. In January 2019, 1,758 shares
that  were  purchased  as  of  December  31,  2018,  were  issued  under  the  2018  ESPP,  and  approximately  $3,000  of  employee  payroll
deductions accumulated at December 31, 2018, related to acquiring such shares, was transferred from accrued expenses to additional paid
in capital. The remaining $35,000 was returned to the employees. In July 2017, 1,776 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 during 2017. 

Restricted Stock Units

In February 2017, a total of 563 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.  563  shares  of  our  common  stock  were
issued upon the vesting of such RSU’s during the quarter ended March 31, 2017.

In May 2017, a total of 563 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.  488  shares  of  our  common  stock  were
issued upon the vesting of such RSU’s  during the year ended December 31, 2017. The remaining 75 shares of common stock were issued
during the three months ended March 31, 2018.

Stock-based compensation expense related to RSU grants was $0 and $72,000 for the three and twelve months ended December

31, 2017, respectively.  There is no stock-based compensation related to RSU’s in 2018.

Commitments

Research and Development Contracts

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

approximately $5.5 million at December 31, 2018 for future work to be performed.

Operating Leases

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

Year Ending December 31,
2019
2020
2021

$

$

413 
212 
6 
631 

85 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Critical Accounting Policies and Estimates

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.

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.

86 

 
 
 
 
 
 
 
 
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.

Accounting for sale of Class B Units in December 2018 including beneficial conversion feature. In connection with the December
2018  underwritten  offering,  we  issued  warrants  to  purchase  our  common  stock  and  convertible  preferred  stock.  To  account  for  the
transaction, we had to calculate the relative fair value of each instrument issued in the financing.   We also had to determine if a beneficial
conversion feature existed.   A beneficial conversion feature is defined as a nondetachable conversion feature that is in the money at the
commitment date.  A conversion feature is in the money if its conversion price is less than the current fair value of the share.  For purposes
of measuring a beneficial conversion feature, the effective conversion price should be based on the proceeds allocated to the convertible
instrument.

We  determine  the  fair  value  of  the  warrant,  using  a  Monte  Carlo  simulation,  which  is  a  statistical  method  used  to  generate  a
defined  number  of  share  price  paths  to  develop  a  reasonable  estimate  of  the  range  of  future  expected  share  prices.  Estimates  and
assumptions impacting the fair value measurement include the warrant’s callable feature, the number of shares for which the warrants are
exercisable, remaining contractual term of the warrants, risk-free interest rate, expected dividend yield and expected volatility of the price
of the underlying common shares. We estimate expected share volatility based on our historical volatility for a term equal to the contractual
term of the warrants adjusted for a discount that a market participant would have taken when pricing the instrument. The risk-free interest
rate is determined by reference to the U.S. Treasury yield curve for time periods approximately equal to the remaining contractual term of
the warrants. We estimated a 0% expected dividend yield based on the fact that we have never paid or declared dividends and do not intend
to do so in the foreseeable future. In general, the assumptions used in calculating the fair value of the warrant represent management’s best
estimates, but the estimates involve inherent uncertainties and the application of management judgment.  We determine the fair value of the
convertible  preferred  stock  utilizing  the  price  of  the  common  stock  on  the  commitment  date.    We  then  allocated  the  relative  fair  value
between the preferred shares and the warrants.  Since the effective conversion price of the Preferred Stock is less than the fair value of the
underlying common stock at the date of commitment, there is a beneficial conversion feature at the commitment date.  Since the Preferred
Stock  has  no  stated  maturity  or  redemption  date  and  is  immediately  convertible  at  the  option  of  the  holder,  the  discount  created  by  the
beneficial conversion feature was charged to additional paid in capital as a “deemed dividend” and impacted earnings per share.

87 

 
 
 
 
Recently Issued Accounting Pronouncements

In February 2016, the FASB established ASC Topic 842, Leases (Topic 842), by issuing ASU No. 2016-02, which requires lessees
to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by
ASU  No.  2018-01,  Land  Easement  Practical  Expedient  for  Transition  to  Topic  842; ASU  No.  2018-10,  Codification  Improvements  to
Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The new standard establishes a right-of-use (ROU) model that requires
a  lessee  to  recognize  a  ROU  asset  and  lease  liability  on  the  balance  sheet.  Leases  will  be  classified  as  finance  or  operating,  with
classification affecting the pattern and classification of expense recognition in the statement of operations. We adopted the new standard on
January 1, 2019.

The  new  standard  provides  a  number  of  optional  practical  expedients  in  transition.  We  have  elected  the  ‘package  of  practical
expedients’, which permit us not to reassess under the new standard its prior conclusions about lease identification, lease classification and
initial direct costs. We do not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter is not
applicable to us.

The new standard will have a material effect on our financial statements. The most significant effects of adoption relate to (1) the
recognition of new ROU assets and lease liabilities on its balance sheet for real estate operating leases; and (2) providing significant new
disclosures about its leasing activities.

Upon  adoption,  we  will  recognize  operating  lease  liabilities  of  approximately  $0.3  million  based  on  the  present  value  of  the
remaining minimum rental payments under current leasing standards for existing operating leases. We expect to recognize corresponding
ROU assets of approximately $0.3 million.

The  new  standard  also  provides  practical  expedients  for  an  entity’s  ongoing  accounting.  We  will  elect  the  short-term  lease
recognition  exemption  for  all  leases  that  qualify.  This  means,  for  those  leases  that  qualify,  we  will  not  recognize  ROU  assets  or  lease
liabilities,  and  this  includes  not  recognizing  ROU  assets  or  lease  liabilities  for  existing  short-term  leases  of  those  assets  in  transition.
Beginning  in  2019,  we  expect  changes  to  our  disclosed  lease  recognition  policies  and  practices,  as  well  as  to  other  related  financial
statement disclosures due to the adoption of this standard. These revised disclosures will be made in our first quarterly report in 2019.

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.” 

88 

 
 
 
 
 
 
 
 
 
 
 
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, 2018 and 2017

Consolidated statements of operations for the years ended December 31, 2018 and 2017

Consolidated statements of comprehensive loss for the years ended December 31, 2018 and 2017

Consolidated statements of stockholders’ equity for the years ended December 31, 2018 and 2017

Consolidated statements of cash flows for the years ended December 31, 2018 and 2017

Notes to consolidated financial statements

F-1 

F-2

F-3

F-4

F-5

F-6 – F-7

F-8

F-9 – F-27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2018 and 2017, 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, 2018 and 2017, and the consolidated results of their operations and their cash flows for each of the years then ended, in conformity with
accounting principles generally accepted in the United States of America.

Going Concern

The accompanying 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 18, 2019

F-2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.  
CONSOLIDATED BALANCE SHEETS  
DECEMBER 31, 2018 AND 2017  
(In Thousands, Except Par Value and Share Amounts)

ASSETS

Current assets:
Cash
Prepaid expenses and other
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)

2018

2017

$                  25,034   
1,022   
26,056   

$                25,496 
947 
26,443 

43   

100   
120   
—   

91 

89 
120 
11 

$                  26,319   

$                26,754 

$                    1,404   
1,251   
2,655   

$                  1,296 
830 
2,126 

—   

2,655   

12 

2,138 

Stockholders’ equity:
Preferred stock, $0.001 par value; 5,000,000 shares authorized
Series A Convertible Preferred stock, $0.001 par value; 11,984 shares designated; 9,856 and

0 shares issued and outstanding as of December 31, 2018 and 2017, respectively
Common stock, $0.001 par value; 15,000,000 shares authorized; 3,251,970 and 785,874

shares issued and outstanding as of December 31, 2018 and 2017, respectively, and 1,758
shares to be issued as of December 31, 2018

Additional paid in capital
Accumulated deficit
Accumulated other comprehensive loss

Total stockholders’ equity

— 

— 

3 
212,154   
(188,452)  
(41)  

1 
186,990 
(162,363)
(12) 

23,664   

24,616 

Total liabilities and stockholders’ equity

$                  26,319   

$                26,754 

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

Preferred stock deemed dividend

Year ended
December 31,

2018

2017

$              17,558   
8,764   
26,322   

$

               13,342  
7,949  
21,291  

(26,322) 

233   

(26,089) 

3,266   

(21,291 )

168  

(21,123 )

—  

Net loss available to common stockholders

$           (29,355) 

Net loss per common share, basic and diluted

$             (26.81) 

$

$

            (21,123 )

              (31.69 )

Weighted average common shares outstanding, basic

and diluted

1,094,867 

666,509  

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

Year ended
December 31,

2018

$

            (26,089 ) 

$

2017
          (21,123)

(29 ) 

(5) 

Comprehensive loss

$

            (26,118 ) 

$

          (21,128)

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)

    Accumulated

  Series A Convertible    
Preferred stock

  Shares     Amount

    Additional    
Paid in
    Shares     Amount     Capital

Common stock

Other

    Comprehensive     Accumulated    

loss

Deficit

    Total

Balance, December

31, 2016

Employee stock
purchase plan

Issuance of common
stock related to
restricted stock
units

Issuance of common
stock in February
2017 ($50.90 per
share), March
2017 ($45.00 per
share) and April
2017 ($65.50 per
share), net of
transaction
expenses of $280
Issuance of common

stock in April
2017 ($44.50 per
share, net of
transaction
expenses of $888)

Issuance of

commitment
shares in
September 2017
($41.10 per share)
Issuance of common
stock in exchange
for exercise of
warrants in April
2017 ($63.00 per
share)

Issuance of common
stock in October
2017 ($45.60 per
share, net of
transaction
expenses of $15)

Stock-based

compensation
Foreign currency
translation loss

Net loss
Balance, December

31, 2017

— 

$

— 

  394,787 

$

        1 

$

166,607 

$

(7) 

$

  (141,240)

$ 25,361 

— 

— 

2,026 

— 

— 

— 

1,050 

— 

74 

— 

— 

— 

— 

74 

— 

— 

— 

— 

  148,648 

— 

9,062 

— 

9,062 

— 

— 

  207,000 

— 

8,325 

— 

— 

8,325 

— 

— 

7,304 

— 

— 

— 

— 

— 

— 

— 

225 

— 

14 

— 

— 

14 

— 

— 

— 
—     

— 

— 

— 
—     

24,834 

— 

— 
—     

1,118 

1,790 

— 
—     

— 

— 
—     

— 

— 

(5) 
—     

— 

— 

1,118 

1,790 

— 

(5) 
(21,123)     (21,123)

— 

$

— 

  785,874 

$

       1 

$

186,990 

$

(12) 

$

  (162,363)

$ 24,616 

 See the accompanying notes to the consolidated financial statements

F-6 

 
   
   
 
   
 
   
 
   
 
   
 
   
 
 
 
   
 
   
 
   
 
 
 
   
   
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
  Series A Convertible    
Preferred stock
  Shares     Amount

Common stock

    Additional    
Paid in
    Amount     Capital

    Shares

    Comprehensive     Accumulated    

loss

Deficit

    Total

    Accumulated    
Other

Balance,

December 31,
2017
Issuance of

common stock
related to
restricted stock
units
Issuance of

commitment
shares in
October 2018
($7.00 per share)

Issuance of

common stock
under 2017
Purchase
Agreement, net
of transactional
expenses of $45

Issuance of

common stock
under At-the-
market offering,
net of
transactional
expenses of
$212

Issuance of Series
A Convertible
preferred stock
and common
stock warrants in
December 2018
($1,000.00 per
unit, net of
transactional
expenses of
$1,159)
Issuance of

common stock
and common
stock warrants in
December 2018
($3.50 per unit,
net of
transaction
expenses of
$353)
Beneficial

conversion
feature in
connection with
issuance of
Series A
Convertible
preferred stock

Preferred stock

deemed dividend

Issuance of

common stock
upon conversion
of Series A
Convertible
preferred stock

Stock-based

 — 

$

— 

  785,874 

$

1 

$

186,990 

$

(12) 

$

(162,363)

$ 24,616 

 — 

— 

75 

— 

 — 

 — 

 — 

— 

 — 

— 

35,000 

— 

 — 

 — 

 — 

— 

 — 

— 

  117,961 

— 

 2,315 

 — 

 — 

2,315 

 — 

— 

  593,350 

1 

 6,856 

 — 

 — 

6,857 

  11,984 

— 

 — 

— 

10,825 

 — 

 — 

  10,825 

 — 

— 

  1,111,710 

1 

 3,541 

 — 

— 

3,542 

 — 

 — 

— 

— 

 — 

— 

— 

— 

3,266 

(3,266)

 — 

 — 

 — 

3,266 

— 

(3,266)

  (2,128)

— 

  608,000 

— 

 — 

 — 

— 

 
 
 
  
   
 
   
 
   
 
   
 
 
   
 
 
 
 
   
 
   
 
   
 
 
 
 
   
   
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
compensation
Foreign currency
transaction loss

Net loss
  Balance,

December 31,
2018

 —     

— 
—     

—     

— 
—     

—     

— 
—     

—     

— 
—     

1,627     

 — 
—     

 —     

 (29)

—     

 —     

1,627 

 — 

(29)
(26,089)    (26,089)

  9,856 

$ 

— 

  3,251,970 

$

3 

$

212,154 

$

(41)

$

(188,452)

$ 23,664 

 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
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 $1,159 expenses, from sale of preferred stock
Proceeds, net of $610 and $1,183 expenses, from sale of common stock
  Net cash provided by financing activities

Effect of currency rate change on cash 

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

Cash, cash equivalents and restricted cash end of year

Supplemental disclosures of cash flow information:
Taxes paid
Non cash financing activities:
Issuance of common stock under employee benefit plan
Beneficial conversion feature in connection with sale of Series A Convertible preferred stock and
deemed dividend

See the accompanying notes to consolidated financial statements

F-8 

Year ended
December 31,

2018

2017

$

(26,089)  

$

(21,123)

54   
1,627   
—   
(79)  
106   
410   
(23,971)  

(6)  
—   
(6)  

—   
10,825   
12,714   
23,539   

(13)  

(451)  
25,585   

25,134   

82   

—   

3,266 

$

$

$

$

70 
1,790 

72 
424 
(361)
(19,128)

(5)
7,174 
7,169 

14 
— 
18,505 
18,519 

(5)

6,555 
19,030 

25,585 

65 

74 

— 

$

$

$

$

 
  
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
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 biological products to improve biodefense through 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, 2018, the
Company  had  working  capital  of  approximately  $23.4  million.  At  December  31,  2018,  the  Company  had  an  accumulated  deficit  of
approximately $188.5 million. The Company held cash and cash equivalents of approximately $25.0 million as of December 31, 2018. The
Company does not have enough resources to meet its operating requirements through March 2020. 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  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. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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.

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

Recently Issued Accounting Pronouncements

In February 2016, the FASB established ASC Topic 842, Leases (Topic 842), by issuing ASU No. 2016-02, which requires lessees
to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by
ASU  No.  2018-01,  Land  Easement  Practical  Expedient  for  Transition  to  Topic  842; ASU  No.  2018-10,  Codification  Improvements  to
Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The new standard establishes a right-of-use (ROU) model that requires
a  lessee  to  recognize  a  ROU  asset  and  lease  liability  on  the  balance  sheet.  Leases  will  be  classified  as  finance  or  operating,  with
classification affecting the pattern and classification of expense recognition in the statement of operations. The Company adopted the new
standard on January 1, 2019.

The  new  standard  provides  a  number  of  optional  practical  expedients  in  transition.  The  Company  has  elected  the  ‘package  of
practical  expedients’,  which  permit  it  not  to  reassess  under  the  new  standard  its  prior  conclusions  about  lease  identification,  lease
classification  and  initial  direct  costs.  The  Company  does  not  expect  to  elect  the  use-of-hindsight  or  the  practical  expedient  pertaining  to
land easements; the latter is not applicable to the Company.

The  new  standard  will  have  a  material  effect  on  the  Company’s  financial  statements.  The  most  significant  effects  of  adoption
relate to (1) the recognition of new ROU assets and lease liabilities on its balance sheet for real estate operating leases; and (2) providing
significant new disclosures about its leasing activities.

Upon  adoption,  the  Company  will  recognize  additional  operating  lease  liabilities  of  approximately  $0.3  million  based  on  the
present  value  of  the  remaining  minimum  rental  payments  under  current  leasing  standards  for  existing  operating  leases.  The  Company
expects to recognize corresponding ROU assets of approximately $0.3 million.

The new standard also provides practical expedients for an entity’s ongoing accounting. The Company will elect the short-term
lease  recognition  exemption  for  all  leases  that  qualify.  This  means,  for  those  leases  that  qualify,  the  Company  will  not  recognize  ROU
assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in
transition. Beginning in 2019, the Company expects changes to its disclosed lease recognition policies and practices, as well as to other
related financial statement disclosures due to the adoption of this standard. These revised disclosures will be made in the Company’s first
quarterly report in 2019.

F-10 

 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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.

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,  2018  and  December  31,  2017,  cash  equivalents,  which
consisted of money market funds, amounted to $10.1 million and $17.3 million, respectively. Restricted cash at December 31, 2018 and
December 31, 2017 of approximately $100,000 and $89,000, respectively, collateralizes a letter of credit issued in connection with the lease
of office space in New York City (see Note 8).

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
Total

 Intangible Asset with Indefinite Lives

December 31,
2018

December 31,
2017

$

$

(in thousands)
25,034    $
100     
25,134    $

25,496 
89 
25,585 

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,  2018,  and  2017,  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, 2018 and 2017 was $54,000 and $64,000, respectively. 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, 2018, 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.

F-13 

 
 
 
 
 
 
 
 
 
Per Share Data 

TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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 November 28, 2018 (see Note 6).

As of December 31, 2018, and 2017, there were outstanding warrants to purchase an aggregate of 4,985,079 and 68,668 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  137,145  and  40,174  were  outstanding  at  December  31,  2018  and  2017,
respectively. For the year ended December 31, 2018, net loss attributable to common stockholders included preferred stock dividends of
$3.3  million,  related  to  the  beneficial  conversion  feature  of  the  issuance  of  the  Series  A  convertible  preferred  stock.  The  number  of
preferred shares convertible to common stock that were excluded from the computations of net loss per common share for the year ended
December 31, 2018 were 2,816,000. In computing diluted net loss per share for the years ended December 31, 2018 and 2017, no effect has
been given to such convertible preferred stock, options and warrants 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
Other

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

F-14 

December 31,

2018

2017

(in thousands)

  $

  $

  $

  $

  $

  $

317    $
23     
340     
(297)    
43    $

525    $
497     
1,022    $

475    $
614     
162     
1,251    $

311 
23 
334 
(243)
91 

494 
453 
947 

519 
65 
246 
830 

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
      
  
   
 
   
   
 
 
   
      
  
   
      
  
   
 
 
   
      
  
   
      
  
   
   
 
 
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 and corporate-debt securities.

Level 3:

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

As  of  December  31,  2018,  and  December  31,  2017,  the  Company  used  Level  1  quoted  prices  in  active  markets  to  value  cash

equivalents of $10.1 million and $17.3 million, respectively.

NOTE 5 – STOCKHOLDERS’ EQUITY

On  November  26,  2018,  the  Company  filed  a  Certificate  of  Change  with  the  Nevada  Secretary  of  State,  which  was  effective
November  28,  2018.  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  15,293,782  outstanding  shares  of  the  Company’s  common  stock  were
exchanged  for  1,529,427  shares  of  the  Company’s  common  stock.  In  connection  with  the  reverse  stock  split,  the  Company  issued  an
additional 2,833 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. 

F-15 

 
 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 6 – SALE OF COMMON STOCK

December 2018 Financing

On December 7, 2018, the Company entered into an underwriting agreement with Alliance Global Partners (“AGP”) and Dawson
James Securities, Inc. (“Dawson”) (collectively “the Underwriters”) pursuant to which the Company sold securities consisting of 861,710
Class A  Units  at  a  public  offering  price  of  $3.50  per  unit,  with  each  unit  consisting  of  one  share  of  Common  Stock  and  a  Warrant  to
purchase one share of Common Stock, and 11,984 Class B Units at a public offering price of $1,000 per unit, with each unit consisting of
one share of Series A Convertible Preferred Stock, with a conversion price of $3.50 per share, and Warrants to purchase 285.7143 shares of
Common Stock. The Warrants have an exercise price of $3.50, are exercisable and expire five years from the date of issuance.

The Company also granted the underwriters a 45-day option to purchase up to 642,856 shares of common stock and/or additional

Warrants to purchase up to 642,856 additional shares of common stock.

The December 2018 Financing closed on December 11, 2018. The Underwriters purchased the Units at a seven-percent discount
to  the  public  offering  price,  for  an  aggregate  discount  of  approximately  $1.1  million  (or  $0.24  per  share).  The  Company  received  net
proceeds from the December 2018 Financing of approximately $13.6 million, after deducting the underwriting discount and other offering
expenses  of  approximately  $0.4  million. Additionally,  the  Underwriters  fully  exercised  the  over-allotment  option  related  to  the  warrants
and purchased additional warrants to acquire 640,000 shares of common stock for net proceeds of approximately $6,000.

On  December  13,  2018,  the  2018  Underwriters  partially  exercised  the  over-allotment  option  and  purchased  250,000  shares  of

common stock for net proceeds of approximately $0.8 million, net of an aggregate discount of $0.1 million (or $0.24 per share).

After allocating proceeds to the warrants issued with the Series A convertible preferred stock, the effective conversion price of the
Series A convertible preferred Stock, after the bifurcation of the warrants, was determined to be less than the fair value of the underlying
common stock at the date of commitment, resulting in a beneficial conversion feature (“BCF”) at that date. Since the Preferred Stock has
no  stated  maturity  or  redemption  date  and  is  immediately  convertible  at  the  option  of  the  holder,  the  discount  created  by  the  BCF  was
charged to additional paid in capital as a “deemed dividend” and impacted earnings per share. The Company recognized a one-time non-
cash deemed dividend of $3.3 million for the beneficial conversion feature resulting from the intrinsic value of the conversion options of
the preferred stock.

During  the  year  ended  December  31,  2018,  2,128  shares  of  Series A  convertible  preferred  stock  were  converted  into  608,000

shares of common stock. As of March 13, 2019, all Series A convertible preferred stock has been converted into common stock.

2018 At-the-Market Offering

On  May  1,  2018,  the  Company  entered  into  a  sales  agreement  (“the  Sales  Agreement”),  with  Cowen  and  Company,  LLC.,
(“Cowen”),  pursuant  to  which  the  Company  may  issue  and  sell,  from  time  to  time,  shares  of  our  common  stock  having  an  aggregate
offering price of up to $9.5 million in at-the-market offerings (“ATM”) sales. On the same day, the Company filed a prospectus supplement
under its existing shelf registration relating to the Sales Agreement. Cowen acted as sales agent and was paid a 3% commission on each sale
under the Sales Agreement.  The Company’s common stock was sold at prevailing market prices at the time of the sale, and, as a result,
prices varied. 

F-16 

 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

During the year ended December 31, 2018, the Company sold an aggregate of approximately 593,000 shares of common stock

using the ATM, resulting in net proceeds of $6.9 million, net of expenses of approximately $0.2 million of Cowen’s commission.

2018 Lincoln Park Transaction

On October 18, 2018, the Company entered into a purchase agreement (the “2018 Purchase Agreement”) and a registration rights
agreement (the “2018 Registration Rights Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”). Pursuant to the terms of
the 2018 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  2018  Purchase Agreement.  Pursuant  to  the  terms  of  the  2018  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 2018 Purchase Agreement.

Pursuant  to  the  terms  of  the  2018  Purchase Agreement,  at  the  time  the  Company  signed  the  2018  Purchase Agreement  and  the
2018  Registration  Rights  Agreement,  the  Company  issued 35,000 shares  of  common  stock  to  Lincoln  Park  as  consideration  for  its
commitment  to  purchase  shares  of  our  common  stock  under  the  2018  Purchase  Agreement.  The  commitment  shares  were  valued  at
$245,000 and 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 2018 Purchase Agreement.

As of December 31, 2018, no shares of common stock were sold under this agreement.

2017 Lincoln Park Transaction

On  September  28,  2017,  the  Company  entered  into  a  purchase  agreement  (the  “2017  Purchase Agreement”)  and  a  registration
rights agreement (the “2017 Registration Rights Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”). Pursuant to the terms
of the 2017 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 2017 Purchase Agreement. Pursuant to the terms of the 2017 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 2017 Purchase Agreement.

Pursuant  to  the  terms  of  the  2017  Purchase Agreement,  at  the  time  the  Company  signed  the  2017  Purchase Agreement  and  the
2017  Registration  Rights  Agreement,  the  Company  issued  7,304  shares  of  common  stock  to  Lincoln  Park  as  consideration  for  its
commitment  to  purchase  shares  of  its  common  stock  under  the  2017  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 2017 Purchase Agreement.

During the year ended December 31, 2018, the Company sold an aggregate of approximately 118,000 shares of common stock
under the 2017 Purchase Agreement, for gross proceeds of $2.4 million, and from inception of the 2017 Purchase Agreement, the Company
has sold an aggregate of approximately 143,000 shares of common stock, for gross proceeds of approximately $3.5 million.

Under applicable rules of the NASDAQ Global Market, the Company could not issue or sell more than 19.99% of the shares of its
common stock outstanding immediately prior to the execution of the 2017 Purchase Agreement (approximately 150,000 shares) to Lincoln
Park under the 2017 Purchase Agreement without stockholder approval, unless the average price of all applicable sales of its common stock
to  Lincoln  Park  under  the  2017  Purchase Agreement  equals  or  exceeds  a  threshold  amount. As  the  Company  has  issued  approximately
150,000  shares  to  Lincoln  Park  under  the  2017  Purchase Agreement  at  less  than  the  threshold  amount,  the  Company  will  not  sell  any
additional shares under the 2017 Purchase Agreement without shareholder approval.

F-17 

 
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

April 2017 Financing

On  March  30,  2017,  the  Company  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 180,000 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  $44.50.  We
granted the 2017 Underwriters an option to purchase up to an additional 27,000 shares of common stock to cover over-allotments, if any.

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  $3.12  per  share).  The  Company  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 27,000 shares of common stock for net proceeds of approximately $1.1 million, net of
an aggregate discount of $0.1 million (or $3.12 per share).

2016 At-the-Market Offering

During the year ended December 31, 2017, the Company sold an aggregate of approximately 149,000 shares of common stock
using the at 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,  the  Company  sold  all  $15  million  of  shares  under  the  2016  Sales  Agreement,  and  the  2016  Sales  Agreement  was
terminated.

F-18 

 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7 – STOCK-BASED COMPENSATION

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 2012 Incentive Stock Option Plan, 2014 Incentive Stock Option Plan and the 2016 Stock Incentive
Plan, the “Prior Plans”). Under the terms of the 2017 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 2017 Plan provided for the issuance
of up to 128,000 shares of common stock. With the adoption of the 2018 Plan (as defined below), no further grants may be made under the
Prior Plans.

2018 Stock Incentive Plan

On June 8, 2018, the Company’s stockholders approved the Tonix Pharmaceuticals Holding Corp. 2018 Stock Incentive Plan (the
“2018 Plan” and together with the Prior Plans, the “Plans”). As a result of adoption of the 2018 Plan by the stockholders, no further grants
may be made under the Prior Plans.

Under the terms of the 2018 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 2018 Plan provides for the issuance of up to 132,000 shares
of common stock, which amount was (a) reduced by awards granted under the Prior Plans after March 1, 2018, 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 2018 Plan).
In  terms  of  calculating  how  many  shares  are  reduced  or  increased  based  on  activity  under  the  Prior  Plans  after  March  1,  2018,  the
calculation shall be based on one share for every one share that was subject to an option or SAR and 1.23 shares for every one share that
was subject to an award other than an option or SAR. The Board of Directors determines the exercise price, vesting and expiration period
of the grants under the 2018 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  expiration  period  of  grants  under  the  2018  Plan  may  not  more  than  ten  years.  The  Company
reserved  132,000  shares  of  its  common  stock  for  future  issuance  under  the  terms  of  the  2018  Plan. As  of  December  31,  2018,  118,496
shares were available for future grants under the 2018 Plan.

F-19 

 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

General

A summary of the stock option activity and related information for the Plans for the years ended December 31, 2018, and 2017 is

as follows:

Outstanding at January 1, 2017
Grants
Exercised
Forfeitures or expirations
Outstanding at January 1, 2018
Grants
Exercised
Forfeitures or expirations

Outstanding at December 31, 2018
Vested and expected to vest at 

December 31, 2017

Exercisable at December 31, 2018

General

Shares

  Weighted-Average

Exercise Price

Weighted-Average
Remaining 

Contractual Term  

Aggregate
Intrinsic
Value

21,745    $
26,000    $
—     
(7,571)    
40,174    $
101,968    $
—     
(4,997)   $

137,145    $

137,145 
$
39,860    $

913.29      
46.34      

670.36      
398.06      
37.52      

38.75      

143.09      

143.09  
375.05      

7.82     $

8.35     $
      $

8.14     $

8.14  
$
5.84     $

— 
— 

— 
— 

— 

— 
— 

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.

The  Company  measures  the  fair  value  of  stock  options  on  the  date  of  grant,  based  on  the  Black  Scholes  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 issues options to directors which vest over a one-year period. In addition,
the  Company  also  issues  performance-based  options  to  executive  officers,  which  options  vest  when  the  target  parameters  are  met,  and
premium options which have an exercise price greater than the grant date fair value, subject in each case 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.

F-20 

 
 
 
 
 
 
 
 
 
 
   
   
       
   
       
       
  
   
       
  
   
   
   
       
       
  
   
       
  
 
   
      
       
       
  
   
   
 
 
 
 
   
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The  assumptions  used  in  the  valuation  of  stock  options  granted  during  the  years  ended  December  31,  2018  and  2017  were  as

follows:

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

2018

2017
1.75% to 2.33%
5.0 to 7.91 years
    99.65% to 109.22%     76.28% to 77.59%

2.54% to 2.81%    
4.5 to 7.00 years

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 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 the companies’ historical stock price volatility.

The weighted-average grant-date fair value of stock options granted was $27.78 in 2018 and $29.20 in 2017.

Stock-based compensation expense relating to options granted of $1.6 million and $1.7 million was recognized for the years ended

December 31, 2018 and 2017, respectively.

As of December 31, 2018, the Company had approximately $1.8 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 1.87 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”). As a result of adoption of the 2018 Plan by the stockholders, no further grants may be made under the
2014 ESPP.

2018 Employee Stock Purchase Plan

On  June  8,  2018,  the  Company’s  stockholders  approved  the  Tonix  Pharmaceuticals  Holdings  Corp.  2018  Employee  Stock
Purchase Plan (the “2018 ESPP”). As a result of adoption of the 2018 Plan by the stockholders, no further grants may be made under the
Prior Plan.

The  2018  ESPP  allows  eligible  employees  to  purchase  up  to  an  aggregate  of  30,000  shares  of  the  Company’s  common  stock.
Under the 2018 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 2018 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 2018 ESPP, subject to the statutory
limit under the Code. As of December 31, 2018, there were 28,242 shares available for future issuance under the 2018 ESPP, after taking
into account the shares issued below.

The 2018 ESPP and 2014 ESPP are considered compensatory plans with the related compensation cost written off over the six-
month  offering  period. The  compensation  expense  related  to  the  2018  ESPP  for  the  year  ended  December  31,  2018  was  $32,000.    The
compensation  expense  related  to  the  2014  ESPP  for  the  year  ended  December  31,  2017  was  $36,000.  As  of  December  31,  2018,
approximately $38,000 of employee payroll deductions, which have been withheld since July 1, 2018, the commencement of the offering
period ending December 31, 2018, are included in accrued expenses in the accompanying balance sheet. In January 2019, 1,758 shares that
were purchased as of December 31, 2018, were issued under the 2018 ESPP, and approximately $3,000 of employee payroll deductions
accumulated at December 31, 2018, related to acquiring such shares, was transferred from accrued expenses to additional paid in capital.
The remaining $35,000 was returned to the employees. In  July  2017, 1,776 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,  250  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 during 2017.

F-21 

 
 
 
 
 
   
 
   
   
     
 
   
   
 
 
 
 
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Restricted Stock Units

In February 2017, a total of 563 RSUs vested that were granted to the Company’s 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  $381.00  at  the  date  of  grant.  563  shares  of  the
Company’s common stock were issued upon the vesting of such RSUs during the year ended December 31, 2017.

In May 2017, a total of 563 RSUs vested that were granted to the Company’s 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 $229.00 at the date of grant. 488 shares of the Company’s
common  stock  were  issued  upon  the  vesting  of  such  RSU’s  during  the  year  ended  December  31,  2017.  The  remaining  75  shares  of
common stock were issued during the year ended December 31, 2018.

The following table summarizes the RSU activity for the years ended December 31, 2018 and 2017:

Unvested restricted stock units as of January 1, 2017

Granted
Forfeited
Vested

Unvested restricted stock units as of January 1, 2018

Granted
Forfeited
Vested

Unvested restricted stock units as of December 31, 2018

1,126  
—  
—  
(1,126 )
—  
—  
—  
—  
—  

Stock-based  compensation  expense  related  to  RSU  grants  was  $0  and  $0.1  million  for  the  year  ended  December  31,  2018  and

2017, respectively. 

F-22 

 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
 
 
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, 2018: 

Exercise
Price

Number
Outstanding

$
$
$
$

3.50 
63.00 
69.00 
2,500.00 

4,925,710 
54,400 
4,736 
233 
4,985,079 

Expiration
Date
December 2023
October 2021
October 2021
January 2019 to February 2019

During the year ended December 31, 2017, 225 warrants with an exercise price of $63.00 were exercised. During the year ended
December 31, 2018, 108 warrants with an exercise price of $1,200.00 and 9,190 warrants with an exercise price of $425.00 expired. During
the year ended December 31, 2017, 3,309 and 4,452 warrants with exercise prices of $2,500.00 and $1,200.00, respectively, expired.

F-23 

 
 
 
 
 
 
 
 
 
  
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9 – COMMITMENTS

Research and Development Contracts

The Company has entered into contracts with various contract research organizations with outstanding commitments aggregating

approximately $5.5 million at December 31, 2018 for future work to be performed.

Operating Leases 

As of December 31, 2018, future minimum lease payments are as follows (in thousands):

Year Ending December 31,
2019
2020
2021

$

$

413 
212 
6 
631 

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, 2018
and 2017, rent expense was $0.5 million and $0.6 million, respectively, and as of December 31, 2018 and 2017, deferred rent payable was
$12,000  and  $32,000,  respectively,  including  the  current  portion,  which  at  December  31,  2018  and  2017,  was  $12,000  and  $20,000,
respectively, which is included in accrued expenses in 2018 and 2017.

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  six  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,  2018  and  2017,  the  Company  charged  operations  $0.2  million  and  $0.1  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
Total

Year ended
December 31,

2018

2017

$

$

(21,502)  
(4,587)  
(26,089)  

$

$

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

F-24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

In 2018, the foreign losses are comprised of $20.9 million related to the Bermudan operations of Tonix International Holding. In
2017,  the  foreign  losses  were  primarily  comprised  of  $18.9  million  related  to  the  Bermudan  operations  of  Tonix  International  Holding,
which included a licensing fee of $2.0 million charged by Tonix subsidiary pursuant to a licensing agreement with Tonix subsidiary. 

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,

2018

2017

(21.0)%   
0.0%    
0.1%    
1.7%    
17.0%    
(0.1)%   
0.0%    
3.9%    
0.0%    
(1.6)%   
0.0%    

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

Deferred tax assets and related valuation allowance as of December 31, 2018 and 2017 were as follows (in thousands):

Deferred tax assets:
Net operating loss carryforward
Stock-based compensation
Other

Total deferred assets

Valuation allowance

Net deferred tax assets

F-25 

December 31,

2018

2017

  $

763    $
2,659     
226     
3,648     

724 
2,424 
176 
3,324 

(3,648)    

(3,324)

  $

—    $

— 

 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
   
 
   
      
  
   
   
   
 
   
      
  
   
 
   
      
  
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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 2014-2017 tax returns. A
portion of these R&D credit carryforwards are subject to annual limitations in their use in accordance with Internal Revenue Service Code
(“IRC”) section 383. The R&D credit carryforwards at December 31, 2018 have been reduced to $0 to reflect IRC section 383 ownership
changes through December 31, 2018 and the resulting inability to utilize a portion of the R&D credit prior to its expiration.

At  December  31,  2018,  the  Company  had  available  unused  federal  net  operating  loss  (“NOL”)  carryforwards  of  approximately
$0.1 million of which do not expire.  Additionally, the Company has $4.7 million of Ireland NOL carryforwards that do not expire, $0.1
million of Canada NOL which expires between 2036 and 2038 and $0.1 million of Quebec NOL which expires between 2036 and 2038. A
portion of the federal, New York State, and New York City NOL carryforwards is subject to annual limitations in their use in accordance
with  IRC  section  382.  The  NOL  carryforwards  at  December  31,  2018  have  been  reduced  to  reflect  IRC  section  382  ownership  changes
through December 31, 2018 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, 2018. 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 increase/ (decrease) in the
valuation allowance for the years ended December 31, 2018 and 2017 were $0.3 million, and ($13.9) million respectively.

 The Company recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. However, as
of December 31, 2018 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, 2018, the Company’s tax returns remain open and subject to examination by the tax
authorities for the tax years 2015 and after. 

The Tax Act also includes a provision to tax global intangible low-taxed income of foreign subsidiaries, a special tax deduction for
foreign-derived  intangible  income  (“GILTI”),  and  a  base  erosion  anti-abuse  tax  measure  that  may  tax  certain  payments  between  a  U.S.
corporation and its subsidiaries. These additional provisions of the Tax Act are effective for the Company beginning after December 31,
2107. The Company has elected to account for GILTI as a period cost in the year the tax is incurred.

F-26 

 
 
 
 
 
 
 
TONIX PHARMACEUTICALS HOLDING CORP.
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11 – SUBSEQUENT EVENTS

On February 14, 2019, the Company granted options to purchase an aggregate of 10,000 shares of the Company’s common stock
to  a  director  with  an  exercise  price  of  $1.86,  with  a  term  of  ten  years,  vesting  on  the  date  of  the  Corporation’s  2019  annual  meeting  of
shareholders.

On February 26, 2019, the Company granted options to purchase an aggregate of 62,040 shares of the Company’s common stock
to employees with an exercise price of $1.89, 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 41,360 shares of the Company’s common stock to employees with
an exercise price of $2.36, with a term of ten years, vesting 1/3 on the first anniversary and 1/36th each month thereafter for 24 months.

F-27 

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

None.

ITEM 9A – CONTROLS AND PROCEDURES

Management’s 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, 2018
that  have  materially  affected,  or  are  reasonably  likely  to  materially  affect,  our  internal  control  over  financial  reporting,  except  for  the
implementation of controls to account for leases as a result of ASU 2016-02. The modified controls have been designed to address risks
associated with accounting for leases and liabilities and the related income and expenses under ASC 842.

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.

89 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2018, 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.

ITEM 10 – DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

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
Seth Lederman
Margaret Smith Bell
Patrick Grace
David Grange
Donald W. Landry
Adeoye Olukotun
John Rhodes
James Treco
Jessica Morris
Bradley Saenger
Gregory Sullivan

  AGE
  61
  59
  63
  71
  64
  74
  62
  63
  41
  45
  53

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

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:

90 

 
 
 
 
 
 
 
 
 
 
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 2007 and has acted as its
Chairman of the Board of Directors since its inception and as President since 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). Dr. Lederman served as an Associate Professor at Columbia
University, between 1996 and 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
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
2007  and  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 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.  Dr.  Lederman
was the chairman of Leder Laboratories, Ltd., a wholly-owned subsidiary of Leder Laboratories Inc., between 2013 and 2018, when the
entity  was  dissolved.  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 ten 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.

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.

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.

91 

 
 
 
 
 
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.

Adeoye  Olukotun,  MD became  a  Director  in  September  2018.  Dr.  Olukotun  has  been  the  Chief  Executive  Officer  of  CR
Strategies,  LLC,  a  medical  products  consulting  company,  since  2000,  and  was  the  Chief  Executive  Officer  of  EpiGen  Pharmaceuticals,
Inc., a pharmaceutical company, from 2014 to January of 2018. Dr. Olukotun served as Vice Chairman of CardoVax, Inc., a pharmaceutical
company, from 2012 to 2016, and as its Chief Executive Officer from 2006 to 2012. He is also co-founder of VIA Pharmaceuticals, Inc., a
pharmaceutical company, and served as the company’s Chief Medical Officer from 2004 to 2008.

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.

James  Treco became  a  director  in  February  2019.  Mr.  Treco  has  been  a  Managing  Partner  at  First  Chicago Advisors,  Inc.,  a
boutique financial advisory firm where he advises executives and boards of directors of a wide range of companies, from global, large-cap
companies  to  emerging  companies,  from  2009  to  2012  and  from  2014  to  the  present.  From  2012  to  2013  Mr.  Treco  was  an  investment
banker  with  Gleacher  &  Company,  a  company  that  previously  operated  an  investment  banking  business,  providing  corporate  and
institutional clients with strategic and financial advisory services. Mr. Treco held various positions of increasing responsibility at Salomon
Brothers/Citigroup  from  1984  to  2008,  where  he  used  his  extensive  experience  in  the  global  capital  markets  to  advise  a  wide  range  of
clients.  Mr.  Treco  holds  a  B.A.  from  Yale  University  and  an  M.B.A.  from  the  Stanford  University  Graduate  School  of  Business.  Mr.
Treco’s extensive healthcare and investment banking experience were instrumental in his selection as a member of the 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.

92 

 
 
 
 
 
 
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.

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, Adeoye
Olukotun,  John  Rhodes  and  James  Treco  are  each  an  independent  director  as  defined  in  the  Marketplace  Rules  of  The  NASDAQ  Stock
Market. Prior to his resignation in February 2019, the Board found that Mr. Mather 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;

93 

 
 
 
 
 
 
 
 
 
 
 
● 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;

● 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 1608, 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,  2018,  the  Board  held  six  meetings,  the Audit  Committee  held  eight  meetings,  the
Compensation Committee held six meetings and the Nominating and Corporate Governance Committee held five 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
Adeoye Olukotun
John Rhodes
James Treco

*    Member of Committee
**  Chairman of Committee

Board Committee Membership

Audit
Committee

Compensation
Committee 

Nominating and
Corporate 
Governance Committee

**

 *

 *

*
*

**

**

*
*

94 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Audit Committee

Our Audit  Committee  consists  of  Patrick  Grace,  John  Rhodes  and  James  Treco,  with  Mr.  Grace  elected  as  Chairman  of  the
Committee.  Our  Board  has  determined  that  each  of  Messrs.  Grace,  Rhodes  and  Treco  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, 2018.

Compensation Committee

Our  Compensation  Committee  consists  of  Margaret  Smith  Bell,  David  Grange  and Adeoye  Olukotun,  with  Ms.  Bell  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  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.

95 

 
 
 
 
 
 
 
 
 
 
 
 
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

96 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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 2018, our directors, executive officers and 10% stockholders complied with all Section 16(a) filing requirements.

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.

2.

3.

4.

5.

6.

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;

any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and
other minor offenses);

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; 

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;

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

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.

97 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 2018 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 2018, 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.

98 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
● 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, and the two next most highly paid executive officers for fiscal years 2018 and 2017.

Name & Principal 
Position
Seth Lederman
Chief Executive Officer  2017    472,500   

Year  
  2018    472,500    160,000    
—    

Salary 
($)

Bonus 
($)

  Non-Equity 
Incentive Plan 
Compensation 
($)

Stock 
Awards 
($)

Option 
Awards 
($) (1)
—     844,945    
—     103,344    

Gregory Sullivan
Chief Medical Officer

  2018    335,000    70,000    
—    
  2017    335,000   

—     316,855    
—     48,443    

Bradley Saenger
Chief Financial Officer   2017    335,000   

  2018    335,000    70,000    
—    

—     211,235    
—     30,680    

Change in 
Pension Value
and 
Non-Qualified 
Deferred 
Compensation 
Earnings ($)  

All Other 
Compensation 
($)

Total
($)

—    
—    

—    
—    

—    
—    

—   
—   

—   
—   

—   
—   

—   1,477,445 
—    575,844 

—    721,855 
—    383,443 

—    616,235 
—    365,680 

(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.

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
    
    
     
     
     
     
    
    
  
 
  
    
    
     
     
     
     
    
    
  
 
 
Grants of Plan-Based Awards in Fiscal 2018

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, 2018.

Name

Seth Lederman

Bradley Saenger

Gregory Sullivan

Grant Date  
2/13/2018    
2/13/2018    

2/13/2018    
2/13/2018    

2/13/2018    
2/13/2018    

All Other Option Awards: 
Number of Securities 
Underlying Options (#)

Exercise or
Base Price of
Option Awards ($/Share) 
  $
34.00  
42.50 (2)  $

15,661     $
15,661     $

Grant Date Fair Value of 
Stock and Option Awards
($) (1)

3,915     $
3,915     $

5,873     $
5,873     $

34.00  
  $
42.50 (2)  $

34.00  
  $
42.50 (2)  $

27.36  
26.60  

27.36  
26.60  

27.36  
26.60  

(1) Represents the aggregate grant date fair value of options granted in accordance with FASB ASC Topic 718.
(2) Represents an exercise price at a 125% premium of the closing price of the Company's common stock on the grant date.

Outstanding Equity Awards at December 31, 2018

The  following  table  presents  information  regarding  outstanding  equity  awards  held  by  our  named  executive  officers  as  of

December 31, 2018.

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

350   
675   
710   
1,000   
1,000   
1,890   
72   
1,049   
—   
933   
—   
—   

110   
110   
130   
142   
—   
172   
275   
—   
—   

265   
265   
265   
283   
—   
438   
—   
—   

— 
— 
— 
— 
— 
— 
— 
51 (1) 
1,100 (2) 
667 (4) 
15,661 (5) 
15,661 (5) 

— 
— 
                 — 

8 (1) 
600 (2) 
28 (3) 
200 (4) 
3,915 (5) 
3,915 (5) 

— 
— 
— 
17 (1) 
300 (2) 
312 (4) 
5,873 (5) 
5,873 (5) 

$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

3000.00   
1020.00   
1588.00   
987.00   
668.00   
595.00   
595.00   
503.00   
503.00   
55.00   
34.00   
42.50   

987.00   
668.00   
595.00   
503.00   
242.00   
242.00   
55.00   
34.00   
42.50   

987.00   
668.00   
595.00   
503.00   
503.00   
55.00   
34.00   
42.50   

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  
2/13/2028  
2/13/2028  

6/17/2024  
10/29/2024  
2/25/2025  
2/9/2026  
5/27/2026  
5/27/2026  
3/1/2027  
2/13/2028  
2/13/2028  

6/17/2024  
10/29/2024  
2/25/2025  
2/9/2026  
2/9/2026  
3/1/2027  
2/13/2028  
2/13/2028  

(1) 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.

(2) 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 $600.00, $700.00 and
$800.00 per share for 20 consecutive trading days, subject to a one year minimum service period prior to vesting.

(3) 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.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
     
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
    
 
     
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(4) 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.

(5) The shares subject to this stock option vested as to 1/3 of the shares on February 13, 2019, with the remaining shares vesting on an equal

monthly basis over the following 24 months.

100 

 
 
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, 2018.

Equity Compensation Plan Information 

The following table provides certain information with respect to our equity compensation plans in effect as of December 31, 2018.

Number of
securities
remaining
available for
future
issuance
under equity
compensation
plans
(excluding
securities
reflected in
column A)(2)
(C)

146,738 
— 
146,738 

Number of
securities to
be issued
upon exercise
of outstanding
options,
warrants and
rights
(A)
137,145   
—   
137,145   

Weighted-
average
exercise price
of outstanding
options,
warrants and
rights
(B)

$

$

143.09   
—   
143.09   

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, the 2018 Plan and the 2014 employee stock purchase plan

(“ESPP”).

(2) Consists  of  shares  available  for  future  issuance  under  the  2018  Plan  and  our  ESPP. As  of  December  31,  2018,  118,496  shares  of
common stock were available for issuance under the 2018 Plan and 28,242 shares of common stock were available for issuance under
the ESPP.

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 and as of January 1, 2019, the base salary
is $585,000.  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.

102 

 
 
 
 
 
 
 
 
 
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.

103 

 
 
 
 
 
 
 
 
 
 
 
 
 
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
and as of January 1, 2019, the base salary is $400,000.  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.

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.

104 

 
 
 
 
 
 
Directors Compensation Table

The following table sets forth summary information concerning the total compensation paid to our non-employee directors in 2018

for services to our Company.

Name

Stock 
Awards ($)

Margaret Smith Bell
Patrick Grace
David Grange
Donald Landry
Ernest Mario*
Charles Mather IV*
Adeoye Olukotun
John Rhodes (2)
Samuel Saks*

Total:

$
$
$
$
$
$
$
$
$
$

Option
Awards ($)(1)  
65,869   
$
65,869   
$
83,979   
$
65,869   
$
12,416   
$
65,869   
$
12,396   
$
98,803   
$
12,416   
$
483,486   
$

$
$
$
$
$
$
$
$
$
$

Total ($)

65,869 
65,869 
83,979 
65,869 
12,416 
65,869 
12,396 
98,803 
12,416 
483,486 

—   
—   
—   
—   
—   
—   
—   
—   
—   
—   

(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.  

*

*

Dr. Saks resigned from the Board August 21, 2018

Dr. Mario resigned from the Board September 5, 2018

* Mr. Mather resigned from the Board February 16, 2019

105 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 13, 2019:

● 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  1608,  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
Adeoye Olukotun
John Rhodes
James Treco
Officers and Directors as a Group (11 persons)

TITLE OF
CLASS

NUMBER OF
SHARES OWNED (1)

PERCENTAGE OF
COMMON STOCK (2)

Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   
Common Stock   

32,666 (3)    
4,602 (4)    
4,977 (5)    
8,840 (6)    
2,000 (7)    
2,701 (8)    
700 (9)    
3,332 (10)   
—  
5,965 (11)   
—  
65,458 (12)   

 *
 *
 *
 *
 *
 *
 *
 *
 *
 *
 *
1.07%

Iroquois Capital Management LLC 

Common Stock   

1,980,634 (13)   

24.95%

* Denotes less than 1%

(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 13, 2019 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 6,089,728 shares of common stock issued and outstanding as of March 13, 2019.

(3)

Includes 20,133 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, 50
shares of common stock underlying warrants, 2,047 shares of common stock owned by Lederman & Co, 325 shares of common stock
owned by L&L, 590 shares of common stock owned by Targent, 292 shares of common stock owned by Leder Laboratories, Inc. (Leder
Labs), 292 shares of common stock owned by Starling, 2,270 shares owned through a 401(k) account, 4,590 shares owned through an
IRA  account  and  310  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.

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
    
   
   
  
 
 
 
 
 
 
(4)

(5)

(6)

(7)

(8)

(9)

Includes 4,415 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, and
23 shares of common stock underlying warrants.

Includes 4,083 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days.

Includes 6,205 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days.

Includes  2,000  shares  of  common  stock  underlying  options  and  restricted  stock  units  which  are  currently  exercisable  or  vested  or
become exercisable within 60 days.

Includes  2,425  shares  of  common  stock  underlying  options  and  restricted  stock  units  which  are  currently  exercisable  or  vested  or
become exercisable within 60 days.

Includes 700 shares of common stock underlying options and restricted stock units which are currently exercisable or vested or become
exercisable within 60 days.

(10) Includes 2,410 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days, 325
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.

(11) Includes 3,493 shares of common stock underlying options which are currently exercisable or become exercisable within 60 days and

125 shares of common stock underlying warrants.

(12) Includes 45,864 shares of common stock underlying options which are currently exercisable or vested or become exercisable within 60
days, 2,047 shares of common stock owned by Lederman & Co, 325 shares of common stock owned by L&L, 590 shares of common
stock owned by Targent, 292 shares of common stock owned by Leder Labs, 292 shares of common stock owned by Starling, 2,270
shares owned through a 401(k) account of Dr. Lederman, 4,590 shares owned through an IRA account of Dr. Lederman, 310 shares
owned by Dr. Lederman’s spouse and 198 shares of common stock underlying warrants owned directly by the executive officers and
directors.

(13) Based  upon  a  Schedule  13G  filed  with  the  SEC  on  February  14,  2019  by Iroquois  Capital  Management  L.L.C.,  Richard Abbe  and
Kimberly  Page,  .  Iroquois  Master  Fund  Ltd.  held  51,584  shares  of  Common  Stock,  1,062  shares  preferred  stock  convertible  into
303,429 shares of Common Stock and warrants to purchase 356,975 shares of Common Stock; and Iroquois Capital Investment Group
LLC  held  79,050  shares  of  Common  Stock,  1,913  shares  of  preferred  stock  convertible  into  546,571  shares  of  Common  Stock  and
warrants  to  purchase  643,025  shares  of  Common  Stock.  Mr. Abbe  shares  authority  and  responsibility  for  the  investments  made  on
behalf of Iroquois Master Fund with Ms. Kimberly Page, each of whom is a director of the Iroquois Master Fund Ltd. As such, Mr.
Abbe  and  Ms.  Page  may  each  be  deemed  to  be  the  beneficial  owner  of  all  shares  of  Common  Stock  held  by,  and  underlying  the
preferred stock and warrants held by, Iroquois Master Fund. Iroquois Capital is the investment advisor for Iroquois Master Fund and
Mr. Abbe is the President of Iroquois Capital. Mr. Abbe has the sole authority and responsibility for the investments made on behalf of
Iroquois Capital Investment Group LLC. As such, Mr. Abbe may be deemed to be the beneficial owner of all shares of Common Stock
held by, and underlying the preferred stock and warrants held by, Iroquois Master Fund and Iroquois Capital Investment Group LLC.
Each  of  the  Reporting  Persons  disclaims  any  beneficial  ownership  of  any  shares  of  Common  Stock  except  to  the  extent  of  their
pecuniary interest therein. As of March 13, 2019, all shares of preferred stock held by Iroquois Capital Management L.L.C., Iroquois
Master Fund Ltd., Richard Abbe, Kimberly Page, Iroquois Capital Investment Group LLC had been converted into common stock. The
mailing address for each beneficial owner is 125 Park Ave, 25th floor, NY, NY 10017.

107 

 
 
 
 
 
 
 
 
 
 
 
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.

108 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2018 and 2017, including review of our interim financial statements as
well as registration statement filings with the SEC and comfort letters issued to underwriters were $424,380 and $386,790, respectively.

 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, 2018 and 2017.

Tax and Other Fees

We incurred fees to our independent registered public accounting firm for tax services during the fiscal years ended December 31,

2018 and 2017, of $7,500 and $12,000, respectively, related to a net operating loss study.

Pre-Approval Policies and Procedures

Consistent  with  SEC  policies  and  guidelines  regarding  audit  independence,  the  Audit  Committee  is  responsible  for  the  pre-
approval  of  all  audit  and  permissible  non-audit  services  provided  by  our  principal  accountants  on  a  case-by-case  basis.  Our  Audit
Committee  has  established  a  policy  regarding  approval  of  all  audit  and  permissible  non-audit  services  provided  by  our  principal
accountants. Our Audit Committee pre-approves these services by category and service. Our Audit Committee has pre-approved all of the
services provided by our principal accountants. 

ITEM 15 – EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(c)

Index to Exhibits

PART IV

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.

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
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.

3.06 

  Specimen Common Stock Certificate, filed as an exhibit to the Current Report on Form 8-K, filed with the Commission on

May 24, 2018 and incorporated herein by reference.

3.07

  Certificate of Change of Tonix Pharmaceuticals Holding Corp., dated November 26, 2018 and effective November 28, 2018,
filed as an exhibit to the Current Report on Form 8-K, filed with the Commission on November 27, 2018 and incorporated
herein by reference.

3.08

  Certificate of Designation of Series A Convertible Preferred Stock, filed as an exhibit to the Current Report on Form 8-K,

filed with the Commission on December 11, 2018 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.

110 

 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
10.11

10.12

  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. 

  Sales Agreement,  dated  May  1,  2018,  by  and  between  Tonix  Pharmaceuticals  Holding  Corp.  and Cowen  and  Company,
LLC,  filed  as  an  exhibit  to  the  Registration  Statement  on  Form  S-3 filed  with  the  Commission  on  May  1,  2018  and
incorporated herein by reference.

10.13

  Tonix  Pharmaceuticals  Holding  Corp.  2018  Stock  Incentive  Plan,  incorporated  herein  by  reference  to Annex A  to  our

Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 19, 2018.

10.14

  Tonix Pharmaceuticals Holding Corp. 2018 Employee Stock Purchase Plan, incorporated herein by reference to Annex A to

our Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 19, 2018.

10.15

10.16

  Purchase Agreement,  dated  October  18,  2018,  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  October  24,  2018  and
incorporated herein by reference.

  Registration Rights Agreement, dated October 18, 2018, 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 October 24, 2018
and incorporated herein by reference.

10.17

  Second Amendment of Lease and Assignment of Lease (this “Amendment”) made as of December 6, 2018, by and between

509 Madison Avenue Associates, LP, and Tonix Pharmaceuticals, Inc.

10.18

  Underwriting  Agreement,  dated  December  7,  2018,  by  and  between  Tonix  Pharmaceuticals  Holding  Corp.  and
A.G.P./Alliance  Global  Partners,  filed  as  an  exhibit  to  the  Current  Report  on  Form  8-K,  filed  with  the  Commission  on
December 11, 2018 and incorporated herein by reference.

10.19

  Form  of  Warrant,  dated  December  11,  2018,  filed  as  an  exhibit  to  the  Current  Report  on  Form  8-K,  filed  with  the

Commission on December 11, 2018 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

23.01

31.01

  List of Subsidiaries.

  Consent of Independent Registered Public Accounting Firm, filed herewith.

  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, 2018, 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.

111 

 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
   
 
   
 
   
 
   
 
 
SIGNATURES

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.

TONIX PHARMACEUTICALS HOLDING CORP.

Date: March 18, 2019

By: /s/ SETH LEDERMAN

Seth Lederman
Chief Executive Officer (Principal Executive Officer)

Date: March 18, 2019

By: /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

/s/ SETH LEDERMAN
Seth Lederman

  Chief Executive Officer, President and Director
  (Principal Executive Officer)

  Date

  March 18, 2019

/s/ BRADLEY SAENGER
Bradley Saenger

  Chief Financial Officer 
  (Principal Financial Officer and Principal Accounting Officer)    

  March 18, 2019

/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/ ADEOYE OLUKOTUN
Adeoye Olukotun

/s/ JOHN RHODES
John Rhodes

/s/ JAMES TRECO
James Treco

  Director

  Director

  Director

  Director

  Director

  Director

  Director

112 

  March 18, 2019

  March 18, 2019

  March 18, 2019

  March 18, 2019

  March 18, 2019

  March 18, 2019

  March 18, 2019

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
Tonix Pharmaceuticals Holding Corp. 10-K

Exhibit 10.17

SECOND AMENDMENT OF LEASE AND ASSIGNMENT OF LEASE

SECOND  AMENDMENT  OF  LEASE  AND  ASSIGNMENT  OF  LEASE   (this  “Amendment”)  made  as  of  the 6  day  of
December, 2018 (the “Effective Date”), by and between 509 MADISON AVENUE ASSOCIATES, LP , a New York limited partnership,
having  an  office  c/o  Kensico  Management,  Inc.,  509  Madison  Avenue,  New  York,  New  York  10022  (“Landlord”),  TONIX
PHARMACEUTICALS, INC., a Delaware corporation having an office at 509 Madison Avenue, Suite 306, New York, New York 10022
(“Assignor”),  and TONIX  PHARMACEUTICALS  HOLDINGS  CORP. ,  a  Nevada  corporation  having  an  office  at  509  Madison
Avenue, Suite 306, New York, New York 10022 (“Tenant”).

W I T N E S S E T H:

WHEREAS, by Agreement of Lease dated (the “Original Lease”) as of September 28, 2010, Landlord did demise and let unto
Tenant and Tenant did hire and take space on the third floor (also known as Suite 306) as more particularly identified in the Original Lease
in the building known by the street address 509 Madison Avenue, New York, New York (the “Building”);

WHEREAS, Landlord and Tenant entered into that certain Lease Amendment and Expansion Agreement dated as of February 11,
2014 (the “First Amendment”) pursuant to which Tenant also hired and took space on the third floor (known as Suite 310) (Suite 306 and
Suite 310 shall collectively be referred to herein as “(the “Original Demised Premises”);

WHEREAS, Landlord and Tenant desires to modify the Original Lease to (i) extend the term of the Original Lease, (ii) substitute
for  the  Original  Demised  Premises  other  space  in  the  Building  located  on  the  sixteenth  (16th)  floor,  being  more  particularly  shown  on
Exhibit A  annexed  hereto  (and  also  known  as  Suite  1608)  (the  “New  Demised  Premises”),  and  (iii)  surrender  to  Landlord  the  Original
Demised Premises and to modify the Original Lease in connection therewith, all as hereinafter set forth (the Original Lease, as modified by
the First Amendment and this Amendment, the “Lease”).

NOW, THEREFORE, in consideration of the mutual covenants herein contained, and other good and valuable consideration, the

receipt and sufficiency of which are hereby acknowledged, Landlord and Tenant agree as follows:

1.        Lease of New Demised Premises. Commencing on the later to occur of (i) January 15, 2019 or (ii) the day after Landlord
delivers written notice to Tenant of the substantial completion of Landlord’s Work (as defined in Section 3(B) hereof) (the “Extended Term
Commencement Date”), Landlord hereby leases to Tenant and Tenant hereby leases from Landlord the New Demised Premises upon all of
the terms and conditions of the Original Lease, except as follows:

(A)        The  term  of  the  Lease  is  extended  through  and  including  the  last  day  of  the  twenty  second  (22nd)  full  month
following the Extended Term Commencement Date, or on such earlier date upon which said term may be terminated pursuant to any other
conditions  in  the  Lease  or  pursuant  to  law,  upon  all  of  the  terms,  covenants  and  conditions  contained  in  the  Lease,  except  as  otherwise
expressly set forth in this Amendment (the “Extended Term Expiration Date”);

(B)        The  “demised  premises”  shall  mean  the  New  Demised  Premises;  provided, however,  that  from  the  Extended
Term Commencement Date until the Surrender Date (as defined in Section 4 hereof), the demised premises shall be deemed to include both
the Original Demised Premises and the New Demised Premises, subject to the terms herein;

 
 
 
 
(C)        The  annual  Base  Rent  for  the  New  Demised  Premises,  payable  in  equal  monthly  installments  (including  the

Electrical Inclusion Factor), shall be as follows:

a.

b.

$195,363.00 per annum for the period commencing on the Extended Term Commencement Date and ending on
the day immediately preceding the first anniversary of the Extended Term Commencement Date;

$200,944.80  per  annum  for  the  period  commencing  on  the  first  anniversary  of  the  Extended  Term
Commencement Date and ending on the Extended Term Expiration Date.

(D)        “Base Tax Year” as defined in Article 43(A)(2) of the Original Lease shall mean the real estate taxes payable

with respect to the Building for the New York City fiscal year beginning on July 1, 2018 and ending on June 30, 2019;

(E)        “Tenant’s Percentage” as defined in Article 43(A)(4) of the Original lease (as amended by Section 4(B) of the

First Amendment) shall mean 1.84%;

(F)        The  “Electrical  Inclusion  Factor”  as  defined  in Article  46(2)  and  (5)  of  the  Original  Lease  (as  amended  by
Section  4(C)  of  the  First  Amendment)  shall  be  “NINE  THOUSAND  THREE  HUNDRED  AND  THREE  DOLLARS  AND  00/100
($9,303.00)”; and

(G)        The rentable square footage for the New Demised Premises for purposes of Article 46(C)(6) only (as amended

by Section 4(D) of the First Amendment) shall be 2,658 square feet.

2.        Original Demised Premises. Landlord and Tenant hereby acknowledge and agree that Tenant shall continue leasing the
Original Demised Premises until the Surrender Date (as defined in Section 4 hereof) (the “Original Demised Premises Term”). During the
Original  Demised  Premises  Term,  and  subject  to  Section  4(B)  hereof,  Tenant  shall  lease  the  Original  Demised  Premises  upon  all  of  the
terms and conditions of the Original Lease, as modified by this Amendment, including, without limitation, the continued payment of Base
Rent and additional rent with respect to the Original Demised Premises.

3.        Condition of New Demised Premises. (A) Tenant covenants and agrees that it shall accept the New Demised Premises in
its  condition  “AS  IS”  as  of  the  Effective  Date,  subject  to  any  and  all  defects  therein  but  subject  to  Landlord’s  repair  and  maintenance
obligations as explicitly set forth in the Lease, and that Landlord shall have no obligation to do any work or make any installation, repair or
alteration  of  any  kind  to  or  in  respect  of  the  New  Demised  Premises  other  than  using  Building  standard  materials  to  perform  the  work
described on Exhibit B annexed hereto (“Landlord’s Work”).

(B)        For purposes of this Section 3, “substantial completion” of Landlord’s Work shall mean Landlord’s Work then
remaining  to  be  done,  if  any,  shall  have  reached  that  stage  of  completion  such  that  Tenant  could  use  and  occupy  the  New  Demised
Premises  and  operate  its  business  therein  without  substantial  interference  by  reason  of  those  items  still  required  to  be  done  to  complete
Landlord’s  Work.  In  any  event,  Tenant  will  at  all  times  cooperate  with  Landlord  so  as  not  to  impede  Landlord’s  ability  to  complete
Landlord’s  Work  as  expeditiously  as  possible. Additionally,  Tenant  understands  and  confirms  that  Landlord’s  Work  shall  be  deemed
substantially completed even though certain details, adjustments or other matters which do not materially impede Tenant’s access to the
New Demised Premises and use thereof for the conduct of Tenant’s business remain to be completed (collectively, “Punch List Items”).
Landlord shall complete all Punch List Items within thirty (30) days of substantial completion of Landlord’s Work. In the event that any
requests  for  changes  and/or  additions  in  Landlord’s  Work  are  made  by  Tenant  and  approved  by  Landlord,  and  such  requests  extend  the
estimated  time  for  substantial  completion  of  Landlord’s  Work,  such  estimate  to  be  reasonably  determined  by  Landlord  or  Landlord’s
contractors or subcontractors hired to perform said required work, then, for the purposes hereof, Landlord’s Work shall be deemed to have
been substantially completed except for the delay caused by or in any manner related to the requests of Tenant made as aforesaid. Nothing
in the preceding sentence shall be construed as requiring Landlord to grant, approve or comply with any such requests for changes and/or
additions.

 
 
 
(C)        Landlord shall cause substantial completion of Landlord’s Work to occur by no later than January 30, 2019 (the
“Intended Completion Date”) which date shall be further delayed on a day-for-day basis for each day of any Tenant Delay (as hereinafter
defined) or delays caused by force majeure or other events beyond Landlord’s reasonable control. If for any reason substantial completion
does not occur by the Intended Completion Date, then Base Rent with respect to the Original Demised Premises shall be abated during the
period commencing on the Intended Completion Date and ending on the date upon which Landlord causes substantial completion to occur.
A “Tenant Delay” will be deemed to have occurred if the completion of Landlord’s Work is delayed due to any act or omission by Tenant
(or Tenant’s agents, servants, employees, subtenants, contractors, invitees, licensees and all other persons invited by Tenant into the New
Demised Premises as guests or doing lawful business with Tenant), including, but not limited to, delays due to changes in or additions to
Landlord’s Work requested by Tenant, delays in submission of information or estimates, delays in giving authorizations or approvals, or
delays due to the postponement of any work at the request of Tenant.

4.        Surrender of Original Demised Premises.

(A)        On the later to occur of (i) the Extended Term Commencement Date, and (ii) the date upon which Tenant shall
remove all of Tenant's movable personal property and movable trade fixtures from the Original Demised Premises and vacate same and
deliver  vacant  possession  thereof  to  Landlord  (such  date,  as  applicable,  the  “Surrender  Date”),  Tenant  shall  surrender  possession  of  the
Original Demised Premises to Landlord and Tenant shall give, grant and surrender all of its right, title and interest to the Original Demised
Premises to Landlord. Tenant covenants and agrees on behalf of itself, its successors and assigns, that it has not done or suffered (and will
not do or suffer) anything whereby the Original Demised Space has (or will) become encumbered in any way whatsoever. Through and
including the Surrender Date, Tenant shall continue to pay Landlord any and all payments, sums or charges due or to become due relating to
the  Original  Demised  Premises  pursuant  to  the  terms  of  the  Original  Lease.  On  or  before  the  Surrender  Date,  Tenant  shall  deliver  the
Original Demised Premises to Landlord broom clean, in good order and condition, except wear and tear, and otherwise in the condition
required  under  the  Lease.  Tenant  shall  deliver  the  Original  Demised  Premises  to  Landlord  broom  clean,  in  good  order  and  condition
Effective as of the Surrender Date (and provided Tenant delivers possession of the Original Demised Premises to Landlord in the condition
required by the Original Lease), (i) all references to the “demised premises” in the Original Lease shall mean the New Demised Premises
and  (ii)  Tenant  shall  have  no  further  obligation  to  Landlord  under  the  Original  Lease  (or  any  amendment  thereto)  with  respect  to  the
Original Demised Premises except with respect to obligations that survive the termination of the Lease.

(B)        If Tenant shall fail to surrender possession of the Original Demised Premises to Landlord by the date which is
thirty (30) days after the Extended Term Commencement Date, then Tenant shall be deemed to be a holdover in respect thereof and shall be
subject  to  all  of  Landlord's  rights  and  remedies  set  forth  in  the  Original  Lease  and  this  Amendment  by  reason  of  such  holdover.
Notwithstanding anything to the contrary contained herein, in the event of a holdover hereunder, Tenant shall be required to pay Landlord
holdover  rent  for  the  Original  Demised  Premises  as  required  under Article  52  of  the  Original  Lease  for  each  month  (or  portion  thereof)
during  which  Tenant  holds  over  in  the  Original  Demised  Premises  after  the  Outside  Surrender  Date,  in  addition  to  any  Base  Rent  and
additional rent for the New Demised Premises required hereunder.

5.        Broker.  Landlord  and  Tenant  each  represent  and  warrant  that  it  has  dealt  with  no  broker  in  connection  with  this
Agreement other than Circle Group Realty LLC (the “Broker”) each agree to indemnify and hold the other party harmless from any and all
loss, costs, damage or expense (including, without limitation, reasonable attorneys’ fees and disbursements) incurred by the other party by
reason of any claim or liability to any broker, finder or like agent other than Broker, who shall claim to have dealt with the indemnifying
party in connection with this Agreement. This Section shall survive the expiration or earlier termination of the Lease and this Amendment.

6.        Assignment and Assumption of Lease.

(A)        Assignor hereby assigns, sells, and transfers to and for the exclusive benefit of Tenant, all right, title, interest,
claim and demand of Assignor in and to the Lease, including, without limitation, the security deposit. Tenant hereby accepts the foregoing
assignment and assumes and agrees to pay, perform, discharge and otherwise be and remain responsible for all covenants, obligations, and
liabilities of Assignor as tenant under the Lease.

 
 
 
(B)        Landlord  hereby  grants  its  consent  (the  “Consent”)  to  the  assignment  by Assignor  to Assignee,  subject  to  the

following terms and conditions:

i.

Nothing herein contained shall be construed to modify, waive, impair or affect any of the provisions,
covenants, agreements, terms or conditions in the Lease, or to waive any breach thereof, or any right of Landlord against any person, firm,
association  or  corporation  liable  or  responsible  for  the  performance  thereof,  or  to  enlarge  or  increase  Landlord’s  obligations  under  the
Lease, and all provisions, covenants, agreements, terms and conditions of the Lease are hereby mutually declared to be in full force and
effect.

permitting, any other assignment of the Lease without Landlord’s prior written consent.

ii.

This  Consent  shall  not  be  assignable  and  shall  not  be  construed  as  a  consent  by  Landlord  to,  or  as

Tenant and Assignee covenant and agree to indemnify and hold Landlord harmless against any and all
claims  (including,  without  limitation,  reasonable  attorneys’  fees  and  disbursements)  for  brokerage  commissions  in  connection  with  the
Assignment and/or this Consent.

iii.

iv.

Assignee shall not use or permit the use of the demised premises or any part thereof in any way which
might or would violate any of the provisions, covenants, agreements, terms and conditions of the Lease, or for any unlawful purposes or in
any unlawful manner and Assignee shall not suffer or permit anything to be done therein or suffer or permit anything to be brought into or
kept  in  the  premises  which,  in  the  judgment  of  Landlord,  might  or  shall  in  any  way  reasonably  impair  or  tend  to  impair  the  character,
appearance  or  reputation  of  the  Building,  impair  or  interfere  with  or  tend  to  impair  or  interfere  with  any  of  the  Building  services  or  the
proper and economic heating, cleaning, air conditioning or other servicing of the Building or the demised premises or impair or interfere
with  or  tend  to  impair  or  interfere  with  the  use  of  any  of  the  other  areas  of  the  Building  by,  or  occasion  discomfort,  inconvenience  or
annoyance to, any of the other tenants of the Building. Assignee shall not install or permit to be installed in the demised premises or any
part thereof any electrical or other similar or dissimilar equipment of any kind which, in the judgment of Landlord, might cause any such
impairment, interference, discomfort, inconvenience or annoyance.

v.

Assignor shall be and remain liable and responsible for the due keeping, performance and observance of
all the provisions, covenants, agreements, terms and conditions set forth in the Lease on the part of the tenant under the Lease to be kept,
performed  and  observed  and  for  the  payment  of  the  rent,  additional  rent  and  all  other  sums  now  and/or  hereafter  becoming  payable
thereunder, expressly including as such (but not limited to) additional rent, adjustments of rent, and any and all charges for any property,
material, labor, utility or other similar or dissimilar services rendered or supplied or furnished by Landlord in, or in connection with, the
demised premises under the Lease.

7.        Miscellaneous.

(A)        As modified and amended by this Agreement, all of the terms, covenants and conditions of the Lease are hereby

ratified and confirmed and shall continue to be and remain in full force and effect throughout the remainder of the term thereof.

(B)        Unless otherwise set forth herein, capitalized terms shall have the meanings set forth in the Lease.

(C)        This Amendment may be executed in one or more counterparts, each of which shall be deemed an original, but

all of which when taken together shall constitute one and the same instrument.

[Signature Page Follows]

 
 
IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed as of the day and year first above

written.

LANDLORD:

509 MADISON AVENUE ASSOCIATES, LP

By:

/s/ Marilyn Cafone
Name: Marilyn Cafone
Title: Corporate Controller

ASSIGNOR:

TONIX PHARMACEUTICALS, INC.

By:

/s/ Seth Lederman
Name: Seth Lederman
Title: CEO

TENANT:

TONIX PHARMACEUTICALS HOLDINGS
CORP.

By:

/s/ Jessica Morris
Name: Jessica Morris
Title: COO

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT A

New Demised Premises

 
 
 
 
 
 
 
 
Suite 1608

EXHIBIT B

Landlord’s Work

1.

Install Floor Power and Data Outlet in location to be specified by Tenant. Power outlet to be 115V/15A separate branch circuit. Data
cabling excluded.

2. Paint entire office, except office fronts and doors, Chantilly Lace (off white).

3. Carpet entire area with building standard nylon, 20 oz. broadloom carpet. Carpet to be double adhesive installation with rubber

cushion. Carpet choice made by Tenant from building standard selection.

4. Replace wooden entry door.

 
 
 
 
 
 
 
 
 
 
Tonix Pharmaceuticals Holding Corp. 10-K 

Exhibit 21.01

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

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tonix Pharmaceuticals Holding Corp. 10-K

Exhibit 23.01

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 (Nos.
333-220749, 333-227967, and 333-220749), Form S-3 (Nos. 333-197824 and 333-224586) and Form S-8 (Nos. 333-219928, 333-212300
and  333-202006,  and  333-226776)  of  our  report  dated  March  18,  2019,  on  our  audit  of  the  consolidated  financial  statements  as  of
December 31, 2018 and 2017 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  18,  2019.  Our  report  includes  an  explanatory  paragraph  about  the  existence  of  substantial  doubt  concerning  the
Company's ability to continue as a going concern.

/s/ EisnerAmper LLP

EISNERAMPER LLP
New York, New York
March 18, 2019

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tonix Pharmaceuticals Holding Corp. 10-K

Exhibit 31.01

I, Seth Lederman, certify that:

1.

I have reviewed this annual report on Form 10-K of Tonix Pharmaceuticals Holding Corp.;

CERTIFICATION

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 18, 2019

/s/ SETH LEDERMAN
Seth Lederman
Chief Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tonix Pharmaceuticals Holding Corp. 10-K

Exhibit 31.02

I, Bradley Saenger, certify that:

1.

I have reviewed this annual report on Form 10-K of Tonix Pharmaceuticals Holding Corp.;

CERTIFICATION

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 18, 2019

/s/ BRADLEY SAENGER

Bradley Saenger
Chief Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tonix Pharmaceuticals Holding Corp. 10-K

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, 2018 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 18, 2019

/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, 2018 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 18, 2019

/s/ BRADLEY SAENGER

By:
Name: Bradley Saenger
Title: Chief Financial Officer