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Unity Biotechnology, Inc.

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FY2019 Annual Report · Unity Biotechnology, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

(Mark One)
☒

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

For the fiscal year ended December 31, 2019

☐

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

Commission File Number 001-38470

Unity Biotechnology, Inc.

(Exact name of Registrant as specified in its Charter)

Delaware
( State or other jurisdiction of
incorporation or organization)
285 East Grand Ave.
South San Francisco, CA
(Address of principal executive offices)

26-4726035
(I.R.S. Employer
Identification No.)

94080
(Zip Code)

Registrant’s telephone number, including area code: (650) 416-1192

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

Title of each class
Common Stock, par value $0.0001

Trading Symbol(s)
UBX

Name of each exchange on which registered
The Nasdaq Global Select Market

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒

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

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

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

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

Large accelerated filer

Non-accelerated filer

Emerging growth company

  ☐  

  ☐  

  ☒  

Accelerated filer

Smaller reporting 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 and non-voting common equity held by non-affiliates of the Registrant, based on the closing price of the shares of common stock on The
Nasdaq Global Select Market on June 28, 2019, was $276,736,207.

The number of shares of Registrant’s Common Stock outstanding as of March 6, 2020 was 47,613,143.

Portions of the Registrant’s Definitive Proxy Statement relating to the 2020 Annual Meeting of Shareholders, scheduled to be held on June18, 2020, are incorporated by reference into
Part III of this Report. Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the end of the fiscal year covered by this Annual Report on
Form 10-K.

DOCUMENTS INCORPORATED BY REFERENCE

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
   
 
 
 
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.
Item 16.

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 Disclosure
Controls and Procedures
Other Information

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

Exhibits, Financial Statement Schedules
Form 10-K Summary
Signatures

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Forward-Looking Statements

This Annual Report on Form 10-K contains “forward-looking statements” within the meaning of Section 21E of the Securities Exchange Act of
1934,  as  amended  (the  “Exchange  Act”).  All  statements  other  than  statements  of  historical  facts  contained  in  this  Annual  Report  on  Form  10-K  are
statements that could be deemed forward-looking statements reflecting the current beliefs and expectations of management with respect to future events or
to our future financial performance and involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or
achievements to be materially different from any future results, performance or achievements expressed or implied by these forward-looking statements.
These  statements  are  often  identified  by  the  use  of  words  such  as  “aim,”  “anticipate,”  “assume,”  “believe,”  “contemplate,”  “continue,”  “could,”  “due,”
“estimate,” “expect,” “goal,” “if,” “intend,” “may,” “objective,” “plan,” “predict,” “potential,” “positioned,” “seek,” “should,” “target,” “will,” “would,”
“until” and similar expressions or variations. Forward-looking statements contained in this Annual Report on Form 10-K include, but are not limited to,
statements about:

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our expectations regarding the potential benefits, activity, effectiveness and safety of our drug candidates;

our  expectations  with  regard  to  the  results  of  our  clinical  studies,  preclinical  studies  and  research  and  development  programs,  including  the
timing and availability of data from such studies;

our preclinical, clinical and regulatory development plans for our drug candidates, including the timing or likelihood of regulatory filings and
approvals for our drug candidates;

our expectations with regard to our ability to acquire, discover and develop additional drug candidates and advance such drug candidates into,
and successfully complete, clinical studies;

our  expectations  regarding  the  potential  market  size  and  size  of  the  potential  patient  populations  for  our  drug  candidates,  if  approved  for
commercial use;

our intentions and our ability to establish collaborations and/or partnerships;

the timing and amount of any milestone payments we are obligated to make pursuant to our existing license agreements and any future license or
collaboration agreements that we may enter into;

our commercialization, marketing, and manufacturing capabilities and expectations;

our intentions with respect to the commercialization of our drug candidates;

the pricing and reimbursement of our drug candidates, if approved;

the implementation of our business model and strategic plans for our business and drug candidates, including additional indications for which we
may pursue;

the scope of protection we are able to establish and maintain for intellectual property rights covering our drug candidates, including the projected
terms of patent protection;

estimates of our expenses, future revenue, capital requirements, our needs for additional financing, and our ability to obtain additional capital;

our anticipated use of proceeds from our initial public offering;

our future financial performance;

developments and projections relating to our competitors and our industry, including competing therapies; and

other risks and uncertainties, including those listed under the caption “Risk Factors.”

We caution you that the foregoing list may not contain all of the forward-looking statements made in this Annual Report on Form 10-K.

Forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or
achievements  to  be  materially  different  from  any  future  results,  performance  or  achievements  expressed  or  implied  by  the  forward-looking  statements.  We
discuss these risks in greater detail in “Risk Factors” and elsewhere in this Annual Report on Form 10-K. Given these uncertainties, you should not place undue

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reliance on these forward-looking statements. Also, forward-looking statements represent our management’s beliefs and assumptions only as of the date of this
Annual  Report  on  Form  10-K.  Except  as  required  by  law,  we  assume  no  obligation  to  update  these  forward-looking  statements  publicly,  or  to  update  the
reasons actual results could differ materially from those anticipated in these forward-looking statements, even if new information becomes available in the
future.

This  Annual  Report  on  Form  10-K  also  contains  estimates,  projections  and  other  information  concerning  our  industry,  our  business  and  the
markets for certain drugs, including data regarding the estimated size of those markets, their projected growth rates and the incidence of certain medical
conditions. Information that is based on estimates, forecasts, projections or similar methodologies is inherently subject to uncertainties, and actual events or
circumstances  may  differ  materially  from  events  and  circumstances  reflected  in  this  information.  Unless  otherwise  expressly  stated,  we  obtained  this
industry, business, market and other data from reports, research surveys, studies and similar data prepared by third parties, industry, medical and general
publications, government data and similar sources. In some cases, we do not expressly refer to the sources from which this data is derived. In that regard,
when we refer to one or more sources of this type of data in any paragraph, you should assume that other data of this type appearing in the same paragraph
is derived from the same sources, unless otherwise expressly stated or the context otherwise requires.

Trademarks

This Annual Report on Form 10-K includes trademarks, service marks and trade names owned by us or other companies. All trademarks, service

marks and trade names included in this Annual Report on Form 10-K are the property of their respective owners.

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PART I

Item 1. Business.

Overview

Our  mission  is  to  extend  human  healthspan.  We  define  healthspan  as  the  period  of  one’s  life  unburdened  by  age-related  diseases.  We  are
developing therapeutics to extend healthspan by slowing, halting or reversing age-related diseases. Our initial focus is on creating senolytic medicines to
selectively eliminate senescent cells and thereby treat age-related diseases, such as osteoarthritis, eye diseases and pulmonary diseases.

Age-related diseases cause considerable economic, personal, and societal burden. As individuals age, the prevalence of chronic disease increases,
with 80% of older Americans having at least one chronic disease and 50% having two or more. Age-related diseases negatively impact quality of life, are
typically chronic, and progress from the time of onset until death. It is estimated that providing healthcare for people over the age of 65 costs four to five
times more than for younger individuals. According to the Centers for Disease Control and Prevention, this elderly population of Americans is expected to
nearly double by 2050, increasing the economic burden of aging dramatically. Any success increasing longevity without treating underlying age-related
diseases would only serve to increase this burden.

Cellular Senescence

We believe that the accumulation of senescent cells is a fundamental mechanism of aging and a driver of many common age-related diseases.
Cellular  senescence  is  a  natural  biological  state  in  which  a  cell  permanently  halts  division.  These  cells  are  referred  to  as  senescent.  As  senescent  cells
accumulate with age, they begin secreting large quantities of more than 100 proteins, including inflammatory factors, proteases, fibrotic factors, and growth
factors, that disturb the tissue micro-environment. This collection of secreted proteins is referred to as the Senescence Associated Secretory Phenotype, or
SASP. In addition to its effects on tissue function, the SASP contains factors that induce senescence in neighboring cells, setting off a cascade of events that
culminates in the formation of the functionally aged and/or diseased tissue that underlies a variety of age-related diseases.

We are developing senolytic medicines to eliminate senescent cells and thereby stop the production of the SASP, which we believe addresses a
root cause of age-related diseases. Many existing therapeutics, such as antibodies, target single SASP factors, but fail to remove the cells that continually
produce SASP factors. By stopping the production of the SASP at it source, we believe senolytic medicines could have a more durable impact on disease
and could slow, halt, or reverse particular age-related diseases, and shift the treatment paradigm from chronic to intermittent dosing. Less frequent dosing
may also improve drug tolerability and patient adherence.

Our Pipeline

We  are  developing  a  portfolio  of  programs  targeting  specific  biological  mechanisms  implicated  in  age-related  diseases.  Our  core  therapeutic
approach  targets  cellular  senescence,  and  we  are  currently  advancing  senolytic  programs  in  musculoskeletal,  ophthalmologic,  and  pulmonary  disorders.
Our clinical development strategy is to focus initially on the development of senolytic medicines designed to be administered locally into diseased tissue.
After  demonstrating  efficacy  in  indications  amenable  to  localized  therapy,  we  plan  to  pursue  the  development  of  senolytic  medicines  that  could  be
administered systemically to treat additional age-related diseases such as kidney disease, liver disease and neurological disorders. In addition to our efforts
to eliminate senescent cells, we are also advancing other programs that have the potential to extend human healthspan, including the administration of α-
Klotho hormone.

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Our current pipeline of programs is illustrated below:

Within  our  cellular  senescence  programs,  our  lead  senolytic  molecules,  UBX0101,  UBX1325  and  UBX1967,  which  are  designed  to  remove

accumulated senescent cells by means of local administration, are described below.

Musculoskeletal/Osteoarthritis Programs

UBX0101 is our lead drug candidate for musculoskeletal disease with an initial focus on osteoarthritis, or OA, of the knee. It is a small molecule
inhibitor of the MDM2/p53 interaction. Disruption of this protein-protein interaction can trigger the elimination of senescent cells. In the fourth quarter of
2019, we initiated a Phase 2 study of UBX0101 in patients with painful, moderate-to-severe OA of the knee.  As of  mid-February 2020, this study was
fully enrolled and we expect top-line results for 12- and 24-week endpoints in the second half of 2020.  We also initiated a Phase 1b study to evaluate the
safety, tolerability and initial effectiveness of both a higher dose and repeat doses of UBX0101 in the first quarter of 2020. We expect top-line results for
12- and 24-week endpoints from the Phase 1b study in the second half of 2020 and the first half of 2021, respectively. We own, co-own or have exclusively
licensed worldwide rights for the use of UBX0101 for the treatment of OA.  See “—Intellectual Property.”

Ophthalmology Program

UBX1325  and  UBX1967  are  our  most  advanced  lead  drug  candidates  for  age-related  diseases  of  the  eye,  including  age-related  macular
degeneration,  diabetic  macular  edema  and  diabetic  retinopathy.  These  drug  candidates  are  both  potent  senolytic  small  molecule  inhibitors  of  specific
members of the Bcl-2 family of apoptosis regulatory proteins but have shown distinct pharmacokinetic profiles in our preclinical studies. UBX1325 and
UBX1967 are designed to inhibit the function of proteins that senescent cells rely on for survival. In our preclinical studies, we have demonstrated that by
targeting  the  Bcl-2  pathway  UBX1325  and  UBX1967  preferentially  eliminate  senescent  cells  while  sparing  non-senescent  cells.  We  intend  to  complete
Investigational New Drug, or IND, -enabling studies for both molecules prior to selecting the first molecule to advance into a first-in-human clinical study.
As a result, we expect to initiate a Phase 1 study for this program in the second half of 2020 and receive top-line results from this study in 2021.We intend
to explore multiple age-related eye diseases in our ophthalmology program

Under  a  license  agreement  with  Ascentage  Pharma  Group  Corp.  Limited,  or  Ascentage,  we  have  exclusive  worldwide  development  and
commercialization rights and non-exclusive manufacturing rights to UBX1967 outside of Greater China (China, Hong Kong, Macau and Taiwan) in all
non-oncology indications  Inside Greater China, we will be obligated to develop, manufacture and commercialize UBX1967 through a joint venture with
Ascentage. We amended the UBX1967 license agreement in the fourth quarter of 2019 to remove certain field and territory limitations from a provision
granting us exclusivity and to amend the schedule of licensed patents to include certain

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additional patents relating to UBX1967 and again in the first quarter of 2020 to amend and restate the schedule of listed patents. The  UBX1967  license
agreement with Ascentage also grants us the right to continue our preclinical development efforts with UBX1325 until the time we wish to submit an IND
for UBX1325.  At that point we would be required to either enter into a separate license agreement with Ascentage covering UBX1325, the terms of which
would  mirror  the  UBX1967  license  agreement,  or  substitute  UBX1325  for  UBX1967  under  the  existing  license  agreement.      See  “—Licenses  and
Collaborations.”

Our Strategy

To achieve our objective of building UNITY into a leading healthspan company, we focus on two parallel efforts. First, we are committed to
developing senolytic medicines that slow, halt, or reverse specific age-related diseases. Second, we dedicate resources and effort to better understanding
fundamental aging mechanisms and translating these insights into human medicines. This pioneering work has been supported by valuable collaborations
with leading academics. By investing early in the science of aging, we believe we are positioned to transition the field of aging biology from fundamental
scientific insights to the development and commercialization of medicines. Our core strategies to achieve this objective include:

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Demonstrating in our clinical studies that local treatment with senolytic medicines can alter the course of age-related diseases.    We believe
that local treatment with senolytic medicines has the potential to slow, halt, or reverse aspects of aging. If we prove this concept in a localized
setting, we will be well-positioned to expand upon that success with additional applications.

Continuing research into the development of systemic senolytic medicines.    We believe that harnessing the full potential of senolysis, or the
selective  elimination  of  senescent  cells,  to  alter  many  age-related  diseases  will  require  systemic  senolytic  medicines.  We  are  exploring  the
development of systemic senolytic medicines using multiple modalities, including small molecules and biologics.

Targeting  aging  mechanisms  beyond  cellular  senescence.        While  senolysis  has  been  shown  to  affect  the  course  of  multiple  age-related
diseases, we believe achieving our broader goal of extending human healthspan will require intervention in additional aging mechanisms beyond
cellular  senescence.  We  will  continue  to  conduct  fundamental  research  into  these  other  aging  mechanisms,  including  the  administration  of  α-
Klotho  hormone.  We  will  also  continue  to  partner  with  the  most  forward-thinking  aging  researchers  in  the  world  to  foster  a  collaborative
environment to bring their insights, innovation and technologies into our powerful research and drug development infrastructure.

Leveraging  our  core  science  and  biotechnology  experience.        We  strive  to  attract,  retain,  and  incentivize  a  unique  team  with  significant
strengths and experience in basic science, biotechnology, medicinal chemistry and clinical development. Over the last eight years, our team has
identified  multiple  mechanisms  that  can  selectively  eliminate  senescent  cells,  created  potent  senolytic  molecules,  and  developed  proprietary
animal  models  to  monitor  senescent  cell  clearance.  We  have  developed  significant  insight  into  the  relationship  between  the  accumulation  of
senescent cells and human disease. Further, our management team has extensive biotechnology and pharmaceutical experience and has played a
leadership role in the creation of numerous FDA-approved medicines.

Opportunistically expanding our product portfolio.    Our internal research has identified multiple biological pathways that are potential targets
for  age-related  diseases.  We  will  search  for  opportunities  to  in-license  novel  medicines  that  we  rapid  advance  into  clinical  development.  We
expect that our current leadership in the field of cellular senescence biology will serve as a foundation for us to develop numerous products to
treat human disease.

Continuing  to  build  a  robust  and  defensible  patent  portfolio.       We  are  an  innovative  biotechnology  company  focused  on  developing  novel
insights  into  the  biology  of  age-related  diseases.  Our  current  patent  portfolio  consists,  on  a  worldwide  basis,  of  more  than  140  patents  and
pending applications in the United States and in foreign jurisdictions.  This includes 36 issued and allowed U.S. patents and patent applications
and  18  granted  and  allowed  foreign  patents  and  applications  respectively.    We  intend  to  continue  to  aggressively  develop,  file  and  pursue
additional patent protection for our innovative technologies and products.

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Healthspan and Age-Related diseases

Age-related diseases such as arthritis, vision loss, pulmonary disease, and cognitive decline cause considerable economic, personal and societal
burden. As individuals age, the prevalence of chronic disease increases, with 80% of older Americans having at least one chronic disease and 50% having
two or more. This deterioration of health negatively impacts quality of life, and age-related diseases are typically chronic and persist from the time of onset
until death.

Age-related diseases drive significant healthcare spending. It is estimated that providing healthcare for people over the age of 65 costs four to
five times more than for younger individuals. The Centers for Medicare and Medicaid Services expect healthcare spending in the United States to exceed
$5.2 trillion by 2025, which is equal to approximately 20% of the projected U.S. gross national product for the same year. According to the Centers for
Disease  Control  and  Prevention,  the  population  of  Americans  aged  65  years  or  older  is  expected  to  nearly  double  by  2050,  dramatically  increasing  the
economic burden of aging. Moreover, age-related diseases have a detrimental impact on quality of life and older adults are often less optimistic about their
future. Many of the 34 million family caregivers in the United States who support aging relatives experience a deterioration in their own health and well-
being as a result.

We believe that by creating medicines that target fundamental aging mechanisms, we can reduce the economic, personal, and societal burden of

aging and enhance quality of life. 

Our Approach to Extending Human Healthspan

Causes of Cellular Senescence

Cellular senescence is a natural biological state in which a cell permanently halts division. Cells become senescent when they experience some
form of unresolvable cellular stress. These cellular stress events result in the activation of the tumor suppressor protein p53, which drives the production of
two  cell-cycle  dependent  kinase  inhibitors,  or  CDK  inhibitors,  p21  and  p16.  These  two  molecules  are  required  for  the  establishment  and  subsequent
maintenance of the senescent cell state. The first CDK inhibitor to be produced is p21, which works through subsequent pathways to block the production
of numerous proteins that cells need to divide. The initial p21-driven signal is an acute response to cell damage and eventually decreases. In contrast, p16
permanently locks the cell into a non-dividing state and the production of p16 continues as long as the cell lives. Given that p16 production, in most cases,
continues indefinitely and is believed to be produced almost exclusively in senescent cells, it is a widely used marker to identify and quantify senescent
cells.

The process through which stress mechanisms can induce cells to become senescent is illustrated in the figure below.

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How Senescent Cells Drive Age-Related Diseases: The SASP

Once cells become senescent, they begin secreting large quantities of more than 100 proteins, including pro-inflammatory factors that recruit the
immune system, proteases that remodel the extra-cellular matrix, pro-fibrotic factors that drive the formation of dysfunctional matrix, and growth factors
that  perturb  the  function  of  the  tissue  micro-environment.  This  collection  of  secreted  proteins  is  referred  to  as  the  Senescence  Associated  Secretory
Phenotype, or SASP. In addition to affecting normal tissue function, the SASP contains factors that induce senescence in neighboring cells, setting off a
cascade of events that ultimately culminates in the formation of a functionally aged and/or diseased tissue that underlies a variety of age-related diseases.

Numerous SASP factors have been implicated as potentially contributing to human disease and it is now believed that the SASP is the primary
means by which senescent cells drive specific age-related diseases. For example, a variety of single SASP factors (e.g., TNF-α and VEGF-A) have been
demonstrated to drive human diseases by themselves and have been the target of well-known antibody therapeutics, including HUMIRA® and EYLEA®.
While these antibodies are able to modify human disease by removing the activity of a single factor, we believe the clearance of senescent cells will remove
the source of numerous SASP factors, providing improvement in both efficacy and duration-of-effect.  

Our Therapeutic Paradigm

We were founded on the principle that the selective elimination of senescent cells and their accompanying SASP has the potential to slow, halt,
or reverse age-related diseases. Our insights into senescent cell biology allow us to identify senescence-driven diseases, target the senescent cells driving a
particular disease, and selectively eliminate these cells. The figure below illustrates this process.

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In  developing  this  approach,  we  have  acquired  significant  expertise  with  respect  to  senescent  cell  survival  pathways,  which  are  the  signaling
systems  that  senescent  cells  rely  on  for  survival.  When  these  pathways  are  inhibited  with  specifically  designed  molecules,  senescent  cells  undergo
programmed cell death. Through our research, we have identified several of these mechanistically distinct survival pathways, which differ depending on
cell type and the tissue in which the senescent cells reside.

Advantages of Our Approach

We believe that senolytic medicines—medicines that selectively eliminate senescent cells from diseased tissues—may have several advantages

over other efforts to treat age-related diseases:

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•

•

Senolytic medicines target a root cause of age-related diseases.    We believe that the accumulation of senescent cells is a root cause of many
age-related diseases. Unlike treatments that inhibit the activity of a single factor (such as antibodies targeting single pro-inflammatory proteins),
we believe a senolytic medicine that eliminates accumulated senescent cells and consequently also their associated SASP, could blunt the activity
of numerous factors contributing to disease. As a result, senolytic medicines could have improved efficacy because they target diseases at their
source and therefore may be able to normalize tissue levels of numerous disease-causing factors simultaneously.

Senolytic  medicines  can  be  dosed  intermittently.        The  administration  of  senolytic  medicines  would  remove  senescent  cells  from  diseased
tissue. As new senescent cells may take months or even years to re-accumulate, senolytic medicines could potentially be dosed infrequently. We
believe that intermittent dosing (rather than ongoing chronic dosing) could restore normal tissue function such that further drug administration
would not be required until senescent cells have re-accumulated. Intermittent dosing may also improve drug tolerability and patient adherence
when compared to chronic therapies.

Senolytic medicines restore tissues to a healthy state.    We believe senescent cells generally do not accumulate in young individuals and that the
accumulation of senescent cells in older individuals interferes with normal tissue function. Our goal for the administration of senolytic medicines
is to restore tissue to a functionally younger state.

Our Discovery and Development Strategy

We  believe  that  each  of  our  senolytic  programs  has  the  potential  to  address  a  root  cause  of  an  age-related  disease.  Our  clinical  development
strategy is initially to develop senolytic medicines designed to be administered locally into diseased tissue (either by injection or inhalation), which reduces
systemic  toxicological  risks  by  limiting  drug  exposure  largely  to  the  treated  tissue.  After  demonstrating  safety  and  efficacy  in  indications  amenable  to
localized therapy, we plan to pursue the development of senolytic medicines that could be administered systemically, initially acting on specific tissues for
which  direct  local  administration  is  challenging.  Ultimately,  we  envision  the  potential  for  systemic  administration  of  senolytic  medicines  to  selectively
eliminate senescent cells throughout the body to treat age-related diseases that are not amenable to local treatment, such as kidney, liver, and heart disease.
We are also developing medicines that act on aging mechanisms beyond cellular senescence, such as the administration of α-Klotho hormone.

Musculoskeletal/Osteoarthritis Programs

Unmet Need and Therapeutic Rationale

Cellular Senescence Biology Program

Diseases of the musculoskeletal system represent one of the leading causes of disability in the world, particularly among the aging population.
According to the 2015 World Health Organization World Report on Ageing and Health, musculoskeletal diseases account for the most time those over age
50 in the developed world spend living with a disability. To date, senescence has been linked with osteoarthritis of the knee, hip, and intervertebral (spine)
facet joints, degeneration of intervertebral discs, and loss of bone density.

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Osteoarthritis,  or  OA,  is  a  degenerative  disease  that  negatively  impacts  all  tissues  of  the  joint  including  cartilage,  the  synovial  tissue  that
encapsulates the joint, and the subchondral bone, causing pain and physical impairment. The effect of tissue degeneration causes the normally smooth joint
cartilage to become fragmented and pitted, the synovial tissue to become inflamed and thickened, and the bone to develop abnormal morphology, all of
which leads to a decrease in joint function and mobility. OA is a highly prevalent disease, symptomatically affecting as many as 10% to 15% of the world’s
population  over  age  60,  and  results  in  a  decline  in  quality  of  life.  The  most  common  joint  affected  by  OA  is  the  knee,  followed  by  the  hip,  ankle,  and
shoulder. Importantly, the current standard of care begins with symptomatic treatment that temporarily addresses joint inflammation or controls pain. The
natural progression of treatment often results in joint replacement surgery. Based on data from the Agency for Healthcare Research and Quality (a division
of the U.S. Department of Health and Human Services) for 2009, the aggregate cost of knee and hip replacements in the United States was $42.3 billion. It
is estimated that in 2010, nearly 7 million individuals in the United States were living with total hip or total knee replacements. The overall cost of OA is
estimated to be greater than $150 billion per year in the United States.

OA of the knee is believed to be a heterogeneous and multifactorial disease.  We believe that the accumulation of senescent cells and associated
SASP are significant contributing factors in OA disease. A number of SASP factors are secreted by senescent cells into the tissue and/or synovial fluid
surrounding  an  affected  joint,  including  (i)  cytokines  and  chemokines  which  may  cause  inflammation,  such  as  the  interleukins  IL-1ß  and  IL-6;  (ii)
proteases  and  protease  inhibitors,  which  may  cause  tissue  degradation,  such  as  MMP-1,  MMP-3  and  MMP-13;  and  (iii)  growth  factors  and  adhesion
molecules, which may lead to tissue remodeling, such as VEGF-C and ICAM-1. The presence and concentrations of these SASP factors may vary based on
the  tissue  and  fluid  type,  however  we  believe  these  SASP  factors  lead  to  cartilage  loss,  inflammation  of  the  synovial  membrane,  bone  abnormalities,
degeneration of the joint cartilage and pain.

Evidence for Cellular Senescence Burden in Human OA Disease and Human Biomarker Discovery

To evaluate the link between cellular senescence, SASP accumulation and OA disease, we conducted a non-interventional biomarker study in 30
patients with primary OA of the knee.  Immunohistochemistry, or IHC, of the sampled tissue demonstrated p16-positive cells in a number of cell types
within the synovial membrane. The degree of senescence was quantified in these samples by measuring the percentage of p16 positive cells relative to the
total cell number in the specimen. Several significant findings were identified from this study.  First, the extent of senescence in the synovial membrane
from each patient showed statistically significant correlation to the amount of pain each of those patients experienced, as measured at the start of the study
using  the  Western  Ontario  and  McMaster  Universities  Arthritis  Index,  or  WOMAC,  pain  sub-scale  (WOMAC-A),  a  commonly  used  standardized  pain
measure.  Second,  the  extent  of  senescence  in  the  synovial  membrane,  including  in  specific  individual  areas  within  the  knee,  showed  statistically
significantly correlation with the magnetic resonance imaging, or MRI, based synovitis score that evaluates 11 different regions within the knee. Finally, a
relationship trend was identified when assessing the correlation between the extent of senescence and the grade of disease based on the Kellgren Lawrence,
or  KL,  grade.  When  evaluating  the  relationship  in  patients  with  mild  to  moderately  severe  disease  (KL  grades  1-3),  this  relationship  was  statistically
significant.

Mechanism of Action of UBX0101

UBX0101  is  a  small  molecule  inhibitor  of  the  MDM2/p53  protein-protein  interaction.  The  tumor  suppressor  p53  is  a  transcription  factor  that
regulates  a  broad  set  of  genes  that  control  cellular  functions  including  cell  cycle  arrest,  cell  death  (or  apoptosis),  and  senescence.  MDM2  is  a  protein-
ubiquitin  ligase  that  marks  proteins  for  destruction.  UBX0101  binds  to  MDM2,  raising  p53  levels  which  in  turn,  we  believe,  causes  the  elimination  of
senescent cells.

UBX0101 Development

Phase 1 Results

In the second quarter of 2019, we reported results from a Phase 1 clinical study of UBX0101 in patients with painful, moderate-to-severe OA of
the knee. The Phase 1 clinical study was randomized, double-blind and placebo-controlled and evaluated the safety, tolerability and pharmacokinetics of a
single intra-articular injection of

11

 
UBX0101 in patients diagnosed with painful, moderate-to-severe painful OA of the knee. In the first portion of the study, the single ascending dose, or
SAD  portion,  48  patients  were  randomly  assigned  to  receive  one  of  six  dose  levels  of  UBX0101  (between  0.1  mg  to  4.0  mg)  or  placebo  in  a  3:1
randomization.  Primary  endpoints  were  safety  and  tolerability.  Secondary  and  exploratory  endpoints  included  plasma  pharmacokinetics,  synovitis  as
measured by MRI, pain as measured using both  the  Numeric  Rating  Scale,  or  NRS  (0-10  point  scale)  and  the  WOMAC-A scale  (0-4  point  scale),  and
measurement of SASP factors and disease-related biomarkers present in synovial fluid and plasma.

In the second portion of the study, a biomarker assessment, 30 patients were randomized to receive UBX0101 (4.0 mg dose) or placebo in a 2:1
randomization. Primary endpoints were safety and tolerability. Secondary and exploratory endpoints included changes in the levels of SASP factors and
disease-related biomarkers present in synovial fluid and plasma, and pain. Synovial fluid samples were obtained at baseline and four weeks post-treatment.
UBX0101 was well-tolerated up to the maximum administered dose of 4.0 mg.

Across both portions of the study, there were no serious adverse events and no patients discontinued because of an adverse event. There were no
dose-dependent  adverse  events  or  relevant  clinical  laboratory  findings.  The  majority  of  adverse  events  were  mild  and  there  were  no  relevant  clinical
laboratory findings.

In the SAD portion of the study, evaluation of pain by NRS, measured at 12 weeks, demonstrated a dose-dependent and clinically meaningful

reduction. The range of mean baseline values was between 5.90 to 6.76 (Figure 1A).

Placebo (n=14)
Low doses (n=16)
High doses (n=18)

CFBL
-1.96
-2.66
-3.95

NRS

Pbo-Adj
NA
-0.65  (p = 0.42)
-1.98  (p < 0.01)

(Figure 1A). CFBL=change from baseline; Pbo-Adj=placebo adjusted; low doses=0.1, 0.2, and 0.4 mg; high doses=1.0, 2.0, and 4.0 mg

In the SAD portion of the study, evaluation of pain by WOMAC-A mean item score, measured at 12 weeks, demonstrated a dose-dependent

and clinically meaningful reduction. The range of mean baseline values was between 1.80 to 2.36 (Figure 1B).

Placebo (n=14)
Low doses (n=16)
High doses (n=18)

WOMAC-A

CFBL
-0.74
-0.49
-1.09

Pbo-Adj
NA
+0.23  (p = 0.43)
-0.41  (p = 0.07)

(Figure 1B). CFBL=change from baseline; Pbo-Adj=placebo adjusted; low doses=0.1, 0.2, and 0.4 mg; high doses=1.0, 2.0, and 4.0 mg

In addition, 100% of patients receiving the 4.0 mg dose reached a clinically meaningful reduction of mean item score of 0.5 and 50% of such

patients achieved a reduction of mean item score of greater than 1.5.

In the biomarker portion of the study, evaluation of pain by WOMAC-A mean item score, measured at 4 weeks, showed a numerical reduction

that was not significantly different from placebo.

12

 
 
 
 
 
In the SAD portion of the study, evaluation of function by WOMAC-C mean item score (0-4 point scale) demonstrated a dose-dependent and

clinically meaningful improvement. The range of mean baseline values was between 1.40 to 2.47 (Figure 1C).

Placebo (n=14)
Low doses (n=16)
High doses (n=18)

WOMAC-C

CFBL
-0.72
-0.49
-1.05

Pbo-Adj
NA
+0.22  (p = 0.43)
-0.35  (p = 0.13)

(Figure 1C). CFBL=change from baseline; Pbo-Adj=placebo adjusted; low doses=0.1, 0.2, and 0.4 mg; high doses=1.0, 2.0, and 4.0 mg

In the biomarker portion of the study, evaluation of function by WOMAC-C measured at four weeks showed a numerical reduction that was not

significantly different from placebo.

Evaluation of stiffness by WOMAC-B mean item score (0-4 point scale) in both the SAD and biomarker portions of the study resulted in no

significant differences between UBX0101 and placebo in changes in stiffness.   In the SAD portion of the study, patients were also evaluated using a patient
global impression of change measurement which is a summary measure of treatment benefit from the perspective of the patient measuring their perception
of improvement or worsening of their condition. A higher proportion of patients reported being “much improved” or “very much improved” versus placebo
(placebo = 42.9%, low doses = 50.0%, high doses = 61.1%).

In both portions of the study, patients underwent knee MRI imaging with contrast enhancement and arthroscopy in order to evaluate synovial

inflammation. No statistically significant change at any dose level was demonstrated as compared to placebo.

In the SAD portion of the study, an insufficient number of matched samples were collected due to a lack of adequate levels of synovial fluid in

patients for sampling. Therefore, an analysis of change in biomarkers from baseline to 12 weeks was not performed. In the biomarker portion of the study,
19 biomarkers were analyzed across 20 matched pair samples. In approximately half of the biomarkers measured in synovial fluid (treatment versus
placebo) modulation was observed consistent with elimination of senescent cells and the potential improvement in the tissue environment. Changes were
observed in MMPs, tissue remodeling factors, and inflammatory cytokines. These biomarkers were: MMP-3, MMP-10, MMP-12, MMP-13, IL-6, IL-10,
CCL20 (MIP-3a), CCL19 (MIP-3b), a2M, ICAM-1 and VEGF-C.

Phase 2 Study

In the fourth quarter of 2019, we initiated a Phase 2 study of UBX0101 in patients with painful, moderate-to-severe OA of the knee.  As of  mid-
February  2020,  this  study  was  fully  enrolled  and  we  expect  top-line  results  for  12-  and  24-week  endpoints  in  the  second  half  of  2020.  The  study  is
randomized, double-blind, and placebo-controlled and will evaluate three doses (0.5 mg, 2.0 mg and 4.0 mg) of UBX0101 administered via a single intra-
articular injection. The primary measure is an assessment of pain at 12 weeks using the WOMAC-A instrument. Secondary measures will include safety
and tolerability, pain (by NRS) and function (by WOMAC-C) at 12 weeks, as well as all four measures at 24 weeks.

Phase 1b Study

In the first quarter of 2020, we initiated a Phase 1b study of UBX0101 in patients with painful, moderate-to-severe OA of the knee to evaluate the
safety, tolerability and initial effectiveness of both a higher dose and repeat doses. We intend to enroll approximately 36 patients and expect top-line results
for 12- and 24-week endpoints from the second half of 2020 and the first half of 2021, respectively. This Phase 1b study is randomized, double-blind, and
placebo-controlled  and  will  evaluate  an  8.0  mg  dose  of  UBX0101  administered  via  a  single  intra-articular  injection  as  well  as  two  4.0  mg  doses  of
UBX0101 administered via intra-articular injection one month apart. The primary measures will be safety and tolerability. Secondary measures will include
pain (using both the WOMAC-A and NRS instruments) and function (by WOMAC-C) at 12 weeks, as well as similar measures at 24 weeks.

13

 
 
 
Ophthalmology Programs

Unmet Need and Therapeutic Rationale

The majority of significant eye diseases are age-related, with the prevalence of vision-threatening disease increasing significantly over the age of
75. Of the 285 million individuals worldwide living with visual impairment, 65% are over the age of 50. The individual diseases that are associated with
these figures include age-related macular degeneration, and diabetic eye diseases, all of which have a high prevalence and significant unmet need in either
prevention or therapeutic options. The diseases we are evaluating as initial target indications for local administration of senolytic therapy in the eye are age-
related macular degeneration, diabetic macular edema and diabetic retinopathy.

Age-Related Macular Degeneration

Age-related  macular  degeneration,  or  AMD,  is  the  leading  cause  of  irreversible  vision  loss  in  people  over  the  age  of  65  in  the  United  States,
where, in 2010, there were an estimated 1.8 million people with AMD. The total number of AMD cases in the United States is projected to more than
double by 2050, reaching 5.4 million. The prevalence of AMD increases significantly with advancing age, with a prevalence rate of 1.63% in those aged 65
to 69 years which increases to 11.73% in those aged 80 years or older. AMD affects central vision, impairing functions such as reading, driving, and facial
recognition, and has a major impact on quality of life and the ability to live independently. AMD is defined in three stages: (i) “early,” in which visual
function  is  affected  in  the  presence  of  signs  of  age-related  changes  in  the  retina  such  as  drusen  and  pigmentary  changes;  (ii)  “intermediate,”  in  which
increasing degrees of macular lipid deposition and structural changes are noted; and (iii) “late,” in which central vision is compromised due to abnormal
blood vessel growth (known as “wet” AMD) or advanced atrophy of the retina (known as “dry” AMD). AMD is a heterogenous, complex, multifactorial
disease, with inflammatory, degenerative, genetic, and vascular factors all contributing to its development and progression. The potential role of senescent
cells and the associated SASP in driving the two main presentations of the disease, both wet and dry forms, could prove a unifying mechanism across this
complex disorder.

Standard of care for AMD is limited to anti-vascular endothelial growth factor, or anti-VEGF, drugs which control aspects of the wet form of the
disease only. The development of therapeutic options for dry AMD has proven to be challenging and currently there are no approved therapies available to
slow progression or reverse disease. And while wet AMD has been significantly impacted by anti-VEGF therapy, that approach is limited by the need for
frequent, eye injections over a long period of time, a significant percentage of patients not completing or being non-responsive or poorly-responsive to anti-
VEGF therapy, and the contribution of multiple other mechanisms at play in the disease beyond VEGF. Thus, there is considerable potential for a senolytic
approach  to  impact  disease  progression  and  achieve  stabilization  in  AMD  via  modulation  of  senescent  cell  burden  and  the  accompanying  SASP.  SASP
factors in AMD include molecules that promote abnormal blood vessel growth, inflammation, and fibrosis, all of which have been implicated in various
stages of the disease. We believe that a senolytic medicine could have a meaningful and prolonged impact on the AMD disease state and help restore the
cellular microenvironment to a more normal, pre-senescent state.

Diabetic Macular Edema

Diabetic macular edema is a condition in which high levels of blood glucose, or hyperglycemia, damage blood vessels in the central portion of
the  retina,  or  the  macula,  causing  those  vessels  to  leak  fluid.  The  leaking  fluid  leads  to  swelling  and  subsequently  to  abnormalities  of  vision.  The
prevalence of diabetic macular edema, or DME, in the U.S. ranges from approximately 4.0% to 6.8% of people with diabetes who are 40 years of age or
older. In 2010, it was estimated that 745,000 patients had DME. There is a high burden of DME among non-Hispanic blacks and robust associations with
higher hemoglobin A1c and longer duration of underlying diabetes.

Because  the  prevalence  of  DME  increases  with  increasing  duration  of  hyperglycemia,  macular  edema  is  more  likely  to  be  found  in  eyes  of
patients who have a longer interval between the onset of diabetes and its discovery. Lower frequency of DME is expected in people who are diagnosed with
diabetes by routine screening which is likely due to the fact that these people are closer to the time of “onset” of their diabetes than symptomatic patients
who are known to have had type 2 diabetes for a number of years.

14

 
Despite the success achieved with anti-VEGF treatment for retinal disease like AMD that involve the proliferation of abnormal blood vessels, or
neovascularization, in DME, the impact of this therapeutic approach has been more limited. This is due to the challenging nature of the therapeutic regimen
(which entails monthly and or bimonthly IVT injections for at least a year), the number of cases that are refractory to anti-VEGF treatment (50% of DME
patients), and the long-term complications of increased ischemia and retinal fibrosis associated with long-term treatment with anti-VEGF injections. As a
result, there is an unmet need in this group of patients. Although VEGF has been identified as a major factor for neovascular disease, other factors, which
we believe include SASP factors, are present in DME, including IL-1ß, TNF-a, IL-6, and TGF-ß, among others. Due to the multifactorial nature of the
disease, a significant opportunity exists to develop a more comprehensive approach to the treatment of DME, such as senolysis, that targets the root cause
of the disease.

Diabetic Retinopathy

Diabetic retinopathy, or DR, is estimated to affect over 90 million people globally and approximately 28 million have vision-threatening stages of
disease. It is a leading cause of vision loss in middle-aged and elderly people and impacts 8% of the U.S. population over age 65. Due to the increasing
diabetic population arising from lifestyle changes in developing countries, the disease incidence is predicted to climb.

Diabetic  retinopathy  is  a  complex  multifactorial  disease,  characterized  by  progression  through  a  series  of  stages  of  increasing  severity.  High
glucose  levels  incite  a  variety  of  inflammatory  and  metabolic  stress-induced  events  which  leads  to  proliferation  of  new  blood  vessels  and  subsequent
bleeding and swelling, which in turn causes visual loss or may lead to damaged blood vessels in which blood flow is blocked, leading to damage to the
retinal  photoreceptors  and  nerves  supplied  by  those  vessels.  The  risk  of  developing  diabetic  retinopathy  and  its  severity  increase  with  the  duration  of
underlying diabetes. It is also associated with poor glycemic control and the presence of additional coexistent diseases, such as high blood pressure, high
cholesterol levels, and impaired kidney function.

Current standard of care for diabetic retinopathy, which includes blood sugar control, anti-VEGF drugs, steroid injections, and laser therapy, is
modestly  effective.  The  limitations  of  existing  therapy  include  general  challenges  with  achieving  diabetes  control,  the  need  for  frequent  intra-vitreal
injections for the administration of anti-VEGF therapy, a significant percentage of patients not completing or being non-responsive to anti-VEGF therapy,
and tissue destruction with permanent side effects from laser therapy. This presents a significant opportunity to design and develop a treatment paradigm,
such as senolysis, that treats a root cause of the disease.

Evidence suggests that diabetic retinopathy is driven by the accumulation of senescent cells that are a direct result of elevated glucose levels in
patients with diabetes. These senescent cells are triggered by local stresses in the retina and their accumulation drives the production of the accompanying
ocular SASP factors, VEGF and platelet-derived growth factor, or PDGF. Overproduction of VEGF and IL-6 leads to ocular inflammation and abnormal
blood vessel growth, key signatures of diabetic retinopathy. Thus, a senolytic approach could target multiple aspects of the underlying causes of diabetic
retinopathy and ideally lead to greater therapeutic coverage in a wider range of patients. This elimination of senescent cell accumulation and accompanying
SASP factors could limit further disease progression, reduce vessel leakage and inflammation, and prevent vision loss.

15

 
Evidence for Senescence Burden in Human Disease and Human Biomarker Discovery: AMD, DR and DME

We evaluated the presence of senescent cells in retinal donor tissue from normal verses AMD and DR/DME subjects by IHC staining for p16.
We  believe  the  resulting  data  support  our  hypothesis  that  the  accumulation  of  senescent  cells  is  linked  to  AMD  and  DR/DME.    Quantification  of  IHC
images indicated a significant increase in senescent cell burden (as measured by p16+ cells) in both AMD and DR patient globes (Figure 2).  

Figure 2. Quantification of senescent cell burden in AMD and DR/DME

We  also  compared  the  presence  of  senescence  in  human  retinal  microvascular  endothelial  cells,  or  HRMEC,  verses  retinal  donor  tissue  from
human  DME/DR  patients  by  evaluating  the  gene  expression  of  several  disease-relevant  factors.  Quantitative  polymerase  chain  reaction,  or  qPCR,
demonstrated elevations in the SASP factors VEGF, PDGF, IL1B, and TNF in senescent HRMEC, relative to non-senescent cells. These disease-relevant
mediators have been reported to be elevated in DME/DR patients. We believe this data is consistent with our hypothesis that senescent cell accumulation
and SASP factors play a central role in both DME and DR.

Mechanism of Action of UBX1325 and UBX1967 (Inhibitors of the Bcl-2 Family)

UBX1325 and UBX1967, the lead drug candidates in our ophthalmology program, are potent small molecule inhibitors of specific members of
the Bcl-2 family of regulator proteins. The B-cell lymphoma 2, or Bcl-2, gene family encodes more than 20 proteins that regulate the intrinsic apoptosis
pathway and are fundamental to the balance between cell survival and cell death. Inhibition of certain Bcl-2 family proteins results in cell death. Targeting
this pathway has been studied extensively in connection with the search for new oncology medicines.  

16

 
 
In Vitro and In Vivo Pharmacology Studies with UBX1325

We conducted an in vitro assessment of binding and efficacy of UBX1325 to determine both its potency for the Bcl-2 family protein targets and
its  potency  at  eliminating  senescent  cells.  Biochemical  assays  for  Bcl-2,  Bcl-xL,  and  Bcl-w  yielded  binding  affinities  in  the  sub-nanomolar  range.
UBX1325 is a phosphate pro-drug that releases the active parent molecule known as UBX0601.  In order to assess the activity of UBX0601 on senescent
cells, we used a cell-based assay with radiation-induced senescence. Senescent cells were exposed to increasing concentrations of UBX0601 for 72 hours.
In this study, UBX0601 showed potent, concentration-dependent senolytic activity against human foetal lung cells, or IMR90, primary human umbilical
vein  endothelial  cells,  or  HUVEC,  and  HRMEC  as  measured  by  reduction  of  senescent  cell  survival.  UBX0601  also  demonstrated  selectivity  for
elimination of senescent HRMEC over non-senescent HRMEC which is observed as decreased potency in the non-senescent HRMEC (Figure 3).

Figure 3. Concentration- dependent induction of apoptosis in HRMEC cells by UBX0601

We next studied the effects of UBX1325 in the retina in an in vivo model. We employed the mouse oxygen-induced retinopathy, or OIR, model,
which provides an in vivo model of retinopathy of prematurity, or ROP, and DR. In this model, UBX1325 showed statistically significant improvement in
the degree of neovascularization (Figure 4).

Figure 4. Intravitreal injection of UBX1325 reduced retinal neovascularization in the mouse OIR model

17

 
 
Based  on  these  results  in  this  key  OIR  model,  we  believe  a  single  ocular  injection  of  UBX1325  has  the  potential  to  functionally  inhibit
neovascularization  and  promote  vascular  repair.  We  believe  the  efficacy  of  UBX1325  in  this  OIR  model  is  due  to  elimination  of  senescent  cells  and
accompanying SASP that propagates senescence in retinal cells and promotes neovascularization of retinal vessels.

We  then  studied  the  in  vivo  efficacy  of  UBX1325  in  a  streptozotocin-induced  diabetic  mouse,  or  STZ,  model  to  understand  its  effects  in  a
diabetic retina, which shows phenotypes similar to the human diseased condition. In this STZ model, UBX1325 demonstrated a significant reduction in
vascular leakage as measured by Evans Blue dye permeation (Figure 5A). UBX1325 also demonstrated an improvement in the electroretinogram, or ERG,
as a measure of retinal/photoreceptor function (Figure 5B). At a dose of 200 pmol delivered per eye, UBX1325 led to significant increase in the amplitude
of both the A- and B-waves (p<0.01 and p<0.0001, respectively) of the ERG when compared to the vehicle control group.  Lastly, the expression of several
disease-relevant cytokines were elevated in the diabetic retina, but attenuation of those factors was not observed after administration of UBX1325.

Figure 5.  Streptozotocin-induced diabetic mice have increased retinal vascular leakage (5A) and decreased A-wave amplitude in ERG (5B).  Administration of UBX1325
attenuated each of these disease-relevant endpoints.

We are in the final phases of IND-enabling non-clinical toxicology studies of UBX1325 to evaluate its safety and tolerability. Manufacturing and

testing of UBX1325 to support the initiation of clinical studies of UBX1325 is nearing completion.

18

 
 
In vitro and in vivo Pharmacology Studies with UBX1967

We conducted an in vitro assessment of binding and efficacy of UBX1967 to determine both its potency for the Bcl-2 family protein targets and
its potency at eliminating senescent cells. In order to assess the activity of UBX1967 on senescent cells, we used a cell-based assay with radiation-induced
senescence. Senescent cells were exposed to increasing concentrations of UBX1967 for 72 hours. In this study, UBX1967 showed potent, dose-dependent
senolytic activity against IMR90 and HRMEC as measured by reduction of senescent cell survival. UBX1967 also demonstrated selectivity for elimination
of senescent HRMEC over non-senescent HRMEC which is observed as decreased potency in the non-senescent HRMEC (Figure 6).

Figure 6. Concentration- dependent induction of apoptosis in HRMEC cells by UBX1967

We next studied the effects of an intervitreal injection of UBX1967 in the retina in the mouse OIR in vivo model which provides an in vivo model

of ROP and DR. In this model, UBX1967 showed statistically significant improvement in the degree of neovascularization at all dose levels (Figure 7).

Figure 7. Intravitreal injection of UBX1967 reduced retinal neovascularization in the mouse OIR model

Based  on  these  results  in  this  key  OIR  model,  we  believe  a  single  ocular  injection  of  UBX1967  has  the  potential  to  functionally  inhibit
pathogenic angiogenesis and promote vascular repair (Figure 8). We believe the efficacy of UBX1967 in the OIR model is due to elimination of senescent
cells and accompanying SASP that propagates senescence in retinal cells and promotes neovascularization of retinal vessels.

19

 
 
 
 
 
 
Figure 8. Representative images from mouse OIR illustrate the reduction in neovascularization and vaso-obliteration after treatment with UBX1967

We then studied in vivo efficacy of UBX1967 in the STZ mouse model to understand its effects in a diabetic retina. In this model, UBX1967
demonstrated a reduction in vascular leakage as measured by Evans Blue dye permeation. Administration of UBX1967 significantly reversed leakage in the
DMSO-based  formulation  (p<0.01)  and  demonstrated  dose-dependent  reversal  in  the  PS-80-based  formulation,  although  not  statistically  significant.
UBX1967  also  demonstrated  an  improvement  in  the  ERG  at  all  doses.  At  dose  levels  of  between  2  –  200pmol  delivered  per  eye,  UBX1967  led  to
significant increase in the amplitude of both the A- and B-waves (p<0.001 and p<0.0001, respectively) of the ERG when compared to the vehicle control
group.  The ERG amplitudes of UBX1967-treated groups were not significantly different from the non-diabetic control animals.

20

 
Finally, UBX1967 demonstrated a dose dependent reduction in the expression of several disease-relevant cytokines, namely IL1B (2 – 200pmol)

and TNF mRNA (p<0.05 v. vehicle control) in the diabetic retina.  

Figure 9.  Streptozotocin-induced diabetic mice have increased retinal vascular leakage (9A), decreased A-wave amplitude in ERG (9B), and increased cytokine expression
(9C).  Administration of UBX1967 attenuated each of these disease-relevant endpoints.

We are in the final phases of IND-enabling non-clinical toxicology studies of UBX1967 to evaluate its safety and tolerability.  Manufacturing and

testing of UBX1967 to support the initiation of clinical studies of UBX1967 is nearing completion.

Ophthalmology Development Plan

UBX1325  and  UBX1967  are  currently  in  the  final  phases  of  IND-enabling  non-clinical  toxicology  studies.  Both  senolytic  molecules  are
inhibitors  of  particular  members  of  the  Bcl-2  family  of  apoptosis  regulatory  proteins  which  have  shown  distinct  pharmacokinetic  profiles  in  preclinical
studies. UNITY intends to complete IND-enabling studies for both molecules prior to selecting the first molecule to advance to a first-in-human study to
explore safety and tolerability of this novel mechanism of action for age-related eye diseases. UNITY expects to initiate a Phase 1 safety study for this
program in the second half of 2020 and receive top-line results from this study in 2021. The overall clinical program is directed at multiple age-related
diseases of the eye, such as age-related macular degeneration, diabetic retinopathy and diabetic macular edema.

21

 
 
As part of our continued commitment to our ophthalmology indications, we also continue to design alternative senolytic molecules with differing
mechanisms of action. We are also focused on the physiochemical properties of our small molecules and are developing approaches to optimize solubility,
permeability, and pharmacokinetic, or PK, parameters to create favorable ocular absorption, distribution, metabolism, and residency profiles.  

Pulmonary Programs

Unmet Need and Therapeutic Rationale

Data from the World Health Organization from 2015 shows that respiratory diseases make up three of the top five causes of death worldwide,
several of which are prevalent in the elderly. In addition, the National Heart, Lung, and Blood Institute of the U.S. National Institutes of Health published a
white  paper  in  2017  highlighting  the  association  of  age  with  lung  disease,  including  idiopathic  pulmonary  fibrosis,  or  IPF,  and  chronic  obstructive
pulmonary disease, or COPD, and underscoring the potential for understanding and developing therapeutics related to aging biology.

Historically,  therapies  for  these  diseases  have  been  non-specific  in  their  mode  of  action,  whether  anti-inflammatory  (e.g.,  corticosteroids),  or
immunosuppressive (e.g., cyclophosphamide), or purely supportive in nature (e.g., supplemental oxygen). Increasingly, new therapies have been developed
that are more targeted to specific pathogenic factors, such as anti-IL-5 antibody (mepolizumab) in COPD and tyrosine kinase inhibitor (nintedanib) in IPF.
In contrast, the goal of senolytics is not just to interrupt specific pathogenic pathways but specifically to target senescent cells and thereby inhibit multiple
pathogenic pathways.

We initiated an active discovery and development program in IPF based on a series of observations including the aggressive nature of the disease

and data suggesting a potentially strong association between IPF and senescence.

IPF is a severely debilitating fibrotic disease of the lung that primarily affects older adults and often leads to a progressive worsening of lung
function, eventually leading to respiratory failure or lung transplantation. Increasing organ fibrosis causes a restriction of ventilation that symptomatically
is perceived as a constant experience of suffocation. While the course of the disease is variable, the prognosis is uniformly poor with a median survival of
about three to four years after diagnosis. In the United States, it is estimated to affect up to 90,000 people, with approximately 40,000 people dying each
year.  While  the  overall  prevalence  is  not  high,  it  increases  substantially  in  people  over  the  age  of  65.  The  hypoxemia  resulting  from  IPF  ultimately
necessitates  the  use  of  supplemental  oxygen.  Supplemental  oxygen  relieves  shortness  of  breath  and  improves  functional  status  and  may  play  a  role  in
ameliorating  associated  comorbidities  such  as  secondary  pulmonary  hypertension.  However,  the  use  of  supplemental  oxygen  requires  equipment  for
administration that can place significant burden on patients, limiting their mobility and profoundly reducing quality of life.

Beyond  the  use  of  oxygen,  there  are  two  marketed  products  that  were  more  recently  made  available  for  the  treatment  of  IPF,  nintedanib  and
pirfenidone,  that  are  recommended  by  the  American  Thoracic  Society.  In  clinical  studies,  these  anti-fibrotic  agents  slowed  the  rate  of  decline  in  lung
function over 52 weeks but did not show a significant effect on survival or disease exacerbations. IPF remains a fatal disease for which additional effective
therapies that treat the underlying lung fibrosis to improve quality of life and survival are needed.

Resident cell types within the lung, including epithelial cells and macrophages, have been shown to become senescent. Accumulation of these
senescent cells followed by SASP secretion may drive IPF disease exacerbation and progression. In the case of senescent lung cells, we believe that the
SASP is characterized in part by pro-fibrotic factors such as connective tissue growth factor CTGF and TGF-β. We believe that excessive and prolonged
exposure to these factors leads to remodeling of the lung, expansion of lung matrix, and fibrosis, all of which deteriorate function and ultimately result in
death. Furthermore, these factors may also play a role in suppressing the endogenous capacity of the lung to demonstrate regenerative capacity that has
been  shown  in  patients  after  removal  of  diseased  lung  tissue,  as  well  as  during  recuperation  of  those  patients  who  survive  Acute  Respiratory  Distress
Syndrome, an injury that severely damages the lung.

22

 
Evidence for Cellular Senescence Burden in Human Disease and Human Biomarker Discovery

Our  exploratory  work  in  IPF  resulted  in  the  identification  of  senescent  cells  associated  with  areas  of  active  disease  in  lung  tissue  taken  from
patients with IPF. IHC staining for p16 in human IPF lung tissue demonstrated the presence of senescent cells. These cells were predominantly epithelial in
origin and located in areas of fibrosis and at the leading edge of the disease, adjacent to areas of more normal lung tissue. These sites are likely amendable
to access by inhalation therapeutics.

Importantly,  the  number  of  p16  positive  cells  was  greater  across  all  levels  of  fibrosis  relative  to  that  of  normal  tissue  (p<0.0001  for  group
difference among means by one-way analysis of variance, or ANOVA). Additionally, there was a strong relationship between the extent of disease in a
given  area  and  the  percentage  of  senescent  cells  present  in  those  areas.  At  its  peak,  approximately  30%  of  the  total  cellularity  in  an  affected  region  is
comprised of senescent cells. These data support the hypothesis that elimination of senescent cells and its associated SASP could halt progressive fibrosis
and potentially allow for restoration of pulmonary function. This further supports our hypothesis that IPF is related to SASP proliferation and suggests that
treatment with senolytic molecules has the potential to treat the root cause of disease.

Preclinical Disease Model of Lung Fibrosis

We are currently exploring the efficacy of a senolytic mechanism in relevant in vivo models of fibrotic lung disease. Following local delivery, our
lead  molecule  exhibits  dose-dependent  target  engagement  and  subsequent  induction  of  the  apoptotic  cascade  in  the  mouse.  Consistent  with  the  in  vivo
activity,    the  nonclinical  PK  demonstrates  acceptable  lung  restriction  with  minimal  systemic  exposure.  Finally,  we’ve  conducted  exploratory  safety
assessment in two animal species with acceptable non-clinical safety and tolerability.

Development Plan in Pulmonary Diseases

We intend to advance our lead development candidate, an inhaled senolytic molecule for pulmonary indications, into IND-enabling studies and,
subject  to  the  acceptance  by  the  FDA  of  an  IND  for  such  candidate,  into  human  clinical  trials.  While  IPF  is  currently  our  lead  indication,  we  are  also
exploring inhaled administration opportunities in other lung diseases, such as pulmonary arterial hypertension, and in obstructive airway diseases such as
COPD.

We expect our integrated pulmonary development plan will utilize patient safety data and pharmacological dose responses from the initial clinical
study to accelerate the design of next-generation clinical studies in other pulmonary diseases. We expect that a Phase 1 program in any of these diseases
would closely parallel our work in IPF and would take advantage of any learnings regarding pharmacokinetics following inhaled administration as well as
biomarker  and  imaging  responses.  This  approach  should  allow  us  to  lay  additional  groundwork  for  a  broader  range  of  pulmonary  diseases  once  we
demonstrate the safety, tolerability, and pharmacodynamics of inhaled senolytic administration.

Research and Discovery – Other Anti-Aging Programs

We have secured our lead position in the discovery and development of senolytic medicines through our commitment to fundamental biological
research and translational science. We have partnered with key academics and thought leaders to pursue areas of emerging aging science. We continue to
recruit  top-tier  scientists  with  the  desire  and  drive  to  understand,  uncover,  and  invent.  We  invest  a  significant  proportion  of  our  resources  and  effort  in
emerging fields of aging science in order to transition fundamental scientific observations to the design and development of new therapeutics. We believe
that we have built the internal research capabilities and scientific network to continue to be at the forefront of extending human healthspan.

23

 
Strategy for Systemically Administered Senolytic Medicines

In  addition  to  our  discovery  and  development  of  locally  administered  senolytic  medicines  for  the  treatment  of  local  disease,  we  are  similarly
investigating the systemic administration of senolytic medicines for the treatment of senescent cell-driven disease within specific organs, tissues, and cell
types that are not amenable to local treatment.

Our first approach to systemic administration is to create a senolytic medicine that is designed to target a specific organ or even specific tissue
within  that  organ.  Such  a  senolytic  medicine  would  selectively  eliminate  senescent  cells  within  a  tissue  and  reduce  the  SASP  within  that  tissue.  In
considering therapeutic areas with unmet need and where there is strong evidence for the role of senescent cells driving disease, we are evaluating liver and
kidney disease as well as neurological disorders.

Our long-term goal is to use the principles that we establish for the design of systemically administered, targeted senolytic medicines to produce
a pipeline of clinical candidates to eliminate senescent cells throughout the body. This could draw on ideas from immunology, senolytic viruses, vaccines,
CAR-T type approaches or antibody drug conjugates.

α-Klotho Hormone

We are also evaluating the administration of α-Klotho hormone in age-related diseases. First discovered in 1997, the klotho gene was identified in
mice  as  an  “aging-suppressor”  that  accelerates  aging  when  disrupted  and  extends  lifespan  when  overexpressed.  The  α-Klotho  hormone  is  a  circulating
hormone primarily produced in the kidneys and choroid plexus of the brain and was recently discovered to delay and suppress the deleterious effects of
aging  on  multiple  organs,  including  the  brain.  Circulating  levels  of  α-Klotho  hormone  gradually  decline  with  age  and  are  implicated  in  chronic  stress,
cognitive impairment, and neurodegenerative disease.

A small percentage of the population possesses naturally elevated α-Klotho levels as a result of the α-Klotho-VS heterozygous genetic variation.
α-Klotho-VS heterozygosity is associated with extended healthspan, enhanced cognition, and less age-related cognitive decline. Elevated α-Klotho levels
are also associated with greater dorsolateral prefrontal cortex volume and improved connectivity between cortical regions, which in turn correlates with
better executive function in normal aging humans. As this brain region is especially susceptible to shrinkage with age and vulnerable in several psychiatric
and neurological disorders, its protection may provide clinical benefit in both normal aging and disease.

In 2014, Dena Dubal, of the University of California, San Francisco, and one of our scientific collaborators, first demonstrated that genetically
elevated α-Klotho levels significantly enhance cognitive performance and neural resilience independent of age in normal and human amyloid precursor
protein mouse models of neurodegenerative disease related to Alzheimer’s Disease. α-Klotho is hypothesized to optimize synaptic neurotransmission of
NMDA receptors in the brain, effectively combatting the cognitive and synaptic deficits, despite high levels of pathogenic Ab, tau, and phosphorylated tau
proteins associated with Alzheimer’s Disease.

We  are  exploring  the  utility  of  α-Klotho  hormone  in  a  variety  of  preclinical  animal  models  of  cognition  and  neurological  function,  with  the

intention of identifying a drug candidate.  

Manufacturing

Our  success  as  a  company  will  depend  on  our  ability  to  deliver  reliable,  high-quality  preclinical  and  clinical  drug  supply.  As  we  mature  as  a
company and approach commercial stage operations, securing reliable high-quality commercial drug supply will be critical. We contract with third parties
for the manufacture of our drug candidates for clinical studies. Because we rely on contract manufacturers, we employ personnel with extensive technical,
manufacturing,  analytical,  and  quality  experience.  Our  staff  has  strong  project  management  discipline  to  oversee  contract  manufacturing  and  testing
activities, and to compile manufacturing and quality information for our regulatory submissions.

24

 
Manufacturing  is  subject  to  extensive  regulation  that  imposes  various  procedural  and  documentation  requirements  and  that  governs  record
keeping, manufacturing processes and controls, personnel, quality control and quality assurance, and more. Our systems and our contractors are required to
be in compliance with these regulations, and compliance is assessed regularly through monitoring of performance and a formal audit program.

Our current supply chains for our lead drug candidates involve several manufacturers that specialize in specific operations of the manufacturing
process, specifically, raw materials manufacturing, drug substance manufacturing, drug product manufacturing, and drug product labeling, packaging and
storage. We currently operate under purchase order programs for our drug candidates with Material Service Agreements in place, and we intend to establish
long-term  supply  agreements  in  the  future.  We  believe  our  current  manufacturers  have  the  scale,  the  systems,  and  the  experience  to  supply  all  planned
clinical studies.

We do not currently require commercial manufacturing capabilities. Should our needs change, we will likely need to scale up our manufacturing
processes to enable commercial launch. To ensure continuity in our supply chain, we plan to establish supply arrangements with alternative larger scale
suppliers for certain portions of our supply chain, as appropriate.

Commercialization Plan

We do not currently have, nor do we expect to have in the near term, any FDA-approved drugs in our portfolio. Therefore, we have not yet built

an infrastructure for sales, marketing, or commercial distribution.

Should any of our drug candidates be approved for commercialization, we intend to develop a plan to commercialize them in the U.S. and other

key markets, through an internal infrastructure or external partnerships.

Competition

The  biotechnology  and  pharmaceutical  industries,  including  the  field  of  research  in  aging,  are  typically  rife  with  rapid  technological
developments, bold competition, and dependence on intellectual property. Like any biotechnology company, we face competition from multiple sources,
including large or established pharmaceutical, biotechnology, and wellness companies, academic research institutions, government agencies, and private
institutions.  We  believe  our  drug  candidates  will  prevail  amid  the  competitive  landscape  through  their  efficacy,  safety,  administration  methods  and
convenience, cost, public and institutional demand, intellectual property portfolio, and treatment of the root cause of many age-related diseases.

We  are  aware  of  other  companies  seeking  to  develop  treatments  to  prevent  or  treat  aging-associated  diseases  through  various  biological
pathways, including several large pharmaceutical companies that have exploratory programs as well as a number of earlier-stage companies. Most of these
companies are either in early stages of discovery research in senescence or have not yet disclosed pipeline candidates or mechanisms of interest, and those
companies that have disclosed pipeline candidates are targeting other pathways (e.g., resTORbio is developing candidates targeting TORC1). Hence, we
believe that we currently have the most advanced program addressing cellular senescence.

Our drug candidates are likely to compete against current therapies from a wide range of companies and technologies, including therapies for our

lead indications:

•

•

Musculoskeletal diseases, including osteoarthritis: current standard of care treatments (though not disease-modifying and focused on symptom
management)  include  non-steroidal  anti-inflammatory  drugs  (ibruprofen,  diclofenac,  celecoxib),  intra-articular  steroids  (triamcinolone),
analgesic pain relief (Acetaminophen), or narcotic pain relief (tramadol).

Ophthalmology  diseases,  including  diabetic  retinopathy:  current  standard  of  care  treatments  include  anti-VEGF  antibodies  (bevacizumab,
ranibizumab,  aflibercept,  brolucizumab);  intravitreal  steroid  (dexamethasone);  and  pan-retinal  photocoagulation  by  laser  for  both  neovascular
AMD, DR, and DME. There is no currently available treatment for geographic atrophy form of AMD. There are potentially

25

 
 
 
disease-modifying therapeutics are being developed by several pharmaceutical and biotechnology companies, including Roche/Genentech and
Regeneron.

•

Pulmonary  disease,  including  idiopathic  pulmonary  fibrosis:  therapeutics  are  being  sold  and  developed  by  several  pharmaceutical  and
biotechnology  companies  and  academic  institutions,  including  Genentech,  Boehringer-Ingelheim,  Cytokinetics  and  Mallinckrodt,  and  are  in
various stages of clinical studies.

Many of our competitors, either alone or with strategic partners, have substantially greater financial, technical, and human resources than we
do. Accordingly, our competitors may be more successful in obtaining approval for treatments and achieving widespread market acceptance, rendering our
treatments obsolete or non-competitive. Accelerated merger and acquisition activity in the biotechnology and biopharmaceutical industries may result in
even more resources concentrated among a smaller number of our competitors. These companies also compete with us in recruiting and retaining qualified
scientific and management personnel, establishing clinical study sites, patient registration for clinical studies, and acquiring technologies complementary
to,  or  necessary  for,  our  programs.  Smaller  or  early-stage  companies  may  also  prove  to  be  significant  competitors,  particularly  through  collaborative
arrangements with large and established companies. Our commercial opportunity could be substantially limited in the event that our competitors develop
and commercialize products that are more effective, safer, more tolerable, more convenient, or less expensive than our comparable products. In geographies
that  are  critical  to  our  commercial  success,  competitors  may  also  obtain  regulatory  approvals  before  us,  resulting  in  our  competitors  building  a  strong
market  position  in  advance  of  our  products’  entry.  We  believe  the  factors  determining  the  success  of  our  programs  will  be  the  efficacy,  safety,  and
convenience of our drug candidates.

Intellectual Property

Our success depends in large part upon our ability to obtain and maintain proprietary protection for our products and technologies and to operate
without infringing the proprietary rights of others. Our policy is to protect our proprietary position by, among other methods, filing U.S. and foreign patent
applications  that  relate  to  our  proprietary  technologies,  inventions  and  improvements  that  are  important  to  the  development  and  implementation  of  our
business. We also rely on trademarks, trade secrets, know-how, continuing technological innovation and licensing opportunities to develop and maintain
our proprietary position.

Patent Portfolio

Our patent portfolio consists of a combination of issued and allowed patents and pending patent applications that are owned or co-owned by us
and/or  licensed  or  optioned  to  us  from  third  parties.  The  majority  of  these  patents  and  applications  cover  our  cellular  senescence  program,  and  others
pertain to our programs that target aging mechanisms beyond cellular senescence, including the administration of α-Klotho hormone. As of March 1, 2020,
we own, co-own, or have an exclusive license or exclusive option to license in certain fields of use more than 140 patents and pending applications in the
United States and foreign jurisdictions. This portfolio includes 36 issued and allowed U.S. patents and applications and 18 granted and allowed foreign
patents and applications, respectively.

Our cellular senescence patent portfolio includes patents and patent applications that are directed to our senolytic agents and programs, including
our  lead  drug  candidates  UBX0101,  UBX1325  and  UBX1967,  related  molecules,  and  other  compounds.  We  also  have  licensed  the  issued  patents  and
patent applications covering the composition of matter and process manufacturing of UBX1967 under a license agreement with Ascentage Pharma Group
Corp. Ltd., or Ascentage, and have an exclusive option to secure a license agreement from Ascentage to patents and patent applications covering UBX1325
on the same terms, as further described below.  Our cellular senescence patent portfolio includes patents and patent applications directed to compositions of
matter, use for treating age-related conditions, and methods of manufacture.

Our patent portfolio, including patents and applications that we have exclusively licensed, directed to our α-Klotho hormone program, includes

one issued U.S. patent, one allowed U.S. patent application, and eight pending patent applications in foreign jurisdictions.

26

 
 
 
In general, patents have a term of 20 years from the earliest claimed non-provisional priority date. Several of our issued U.S. and foreign patents
that relate to UBX0101 and UBX1967 are scheduled to expire between approximately 2032 and 2037, and any future patents issued from applications that
claim priority from our pending U.S. provisional patent applications would be scheduled to expire in 2040, assuming such applications are timely filed. The
patent term may be extendible by up to five years in certain countries by means of patent term extension depending on the regulatory pathway and the
remaining term upon marketing approval. Certain other patents and patent applications directed to our cellular senescence patent portfolio, if they were to
issue, may have later expiration dates. Any pending U.S. provisional application is not eligible to become an issued patent until, among other things, we
file a non-provisional patent application within 12 months of filing the related provisional patent application.  If we do not timely file any non-provisional
patent application, we may lose our priority date with respect to our provisional patent application and any patent protection on the inventions disclosed in
our provisional patent application.

Osteoarthritis Program

We co-own a patent family directed to the treatment of senescence-related diseases, including osteoarthritis, by removal of senescent cells in or
around  the  site  of  the  disease.  The  other  co-owners  of  this  patent  family  are  the  Buck  Institute  for  Research  on  Aging,  or  the  Buck  Institute,  the  Johns
Hopkins University, and Mayo Clinic, each of which has granted us an exclusive license that extends to the treatment of senescence-related diseases in
therapeutic  areas.  This  patent  family  includes  four  issued  U.S.  patents  and  two  granted  foreign  patents  directed  toward  the  use  of  UBX0101  for  the
treatment of osteoarthritis. One of these issued U.S. patents covers a unit dose of a pharmaceutical composition as a composition of matter, and the other
three cover methods of treatment. Applications are also pending in the following 14 foreign jurisdictions: Australia, Brazil, Canada, China, Europe, Hong
Kong,  Israel,  Japan,  Korea,  Mexico,  New  Zealand,  Singapore,  and  South  Africa.  Patents  that  issue  from  this  family  are  expected  to  expire  in  2035,
excluding any patent term adjustments or extensions.

We  solely  own  a  patent  family  directed  to  a  scalable  method  of  chiral  synthesis  of  UBX0101,  which  includes  two  issued  U.S.  patents,  one
pending U.S. patent application, one granted Canadian patent, and pending applications in Australia, China, Europe, Japan, Mexico, Korea and Singapore.
Future U.S. and foreign patents issued from this family are expected to expire in 2037, excluding any patent term adjustments and patent term extensions.

We additionally solely own two pending U.S. provisional applications covering aspects of our osteoarthritis program as studied in our Phase 1
clinical study of UBX0101 in patients with painful, moderate-to-severe OA of the knee, and our Phase Ib and Phase II clinical trial designs and projected
results in similar patient populations.  Any future patents issued from applications that claim priority from our pending provisional U.S. patent applications
would be scheduled to expire in 2040, assuming such applications are timely filed and excluding any patent term adjustments and patent term extensions.

Ophthalmology Program

We have entered into a license with Ascentage to a family of issued composition of matter patents and pending manufacturing patent applications
directed to chemical entities including our lead drug candidate, UBX1967. This license grants us exclusive development and commercialization rights and
non-exclusive  manufacturing  rights  to  UBX1967  for  all  non-oncology  indications  outside  of  Greater  China  (China,  Hong  Kong,  Macau  and
Taiwan).  Inside Greater China, we will be obligated to develop, manufacture and commercialize UBX1967 through a joint venture with Ascentage. Patents
in this family have been granted in the U.S., Korea, New Zealand, South Africa, Australia, Canada, Japan and Europe, and are pending in China, India and
Singapore. Patents that issue from this family are expected to expire in 2032, excluding any patent term adjustments or extensions.

The UBX1967 license agreement with Ascentage also grants us the right to continue our preclinical development efforts with UBX1325 until the
time  we  wish  to  submit  an  IND  for  UBX1325,  at  which  point  we  would  be  required  to  either  enter  into  a  separate  license  agreement  with  Ascentage
covering UBX1325, the terms of which would mirror the UBX1967 license agreement, or substitute UBX1325 for UBX1967 under the existing license
agreement.  In either case, the UBX1325 license agreement would grant us with access to issued patents and patent applications covering the composition
of matter and process manufacturing of UBX1325.

27

 
We co-own a patent family encompassing the use of Bcl-2/XL inhibitors generally to treat various age-related eye diseases (which also covers
aspects of our osteoarthritis and ophthalmology programs) with the Buck Institute and the Mayo Clinic. We have exclusive licenses from each of the Buck
Institute and the Mayo Clinic to to this patent family in the field of senescence. To date,  three  U.S.  patents  have  issued  in  this  patent  family  which  are
directed  to  treating  eye  diseases,  including  age-related  macular  degeneration,  all  of  which  are  expected  to  expire  in  2035,  excluding  any  patent  term
extensions.  Other patent applications are pending in the U.S., Australia, Canada, China, Europe, and Japan. Patents that issue from this family are expected
to expire in 2035, excluding any patent term adjustments and patent term extensions.

We  co-own  with  the  Buck  Institute  a  patent  family  encompassing  the  use  of  Bcl-2/XL  inhibitors,  including  UBX1967  and  UBX1325,  for  the
treatment of various age-related eye diseases, including diabetic retinopathy and age-related macular degeneration. Patent applications in this family are
pending  in  the  U.S.,  Australia,  Canada,  China,  Europe,  Japan  and  Hong  Kong.  Future  patents  issued  from  this  family  are  expected  to  expire  in  2036,
excluding any patent term adjustments and patent term extensions.  We have an exclusive license from the Buck Institute to this patent family in the field of
senescence.  

We solely own a patent family covering the use of UBX1967 and UBX1325 to inhibit vaso-obliteration in the eye, and future patents issued from
this family would be expected to expire in 2038 excluding any patent term adjustments and patent term extensions.  We also solely own a patent family that
specifically claims the composition of matter of UBX1325 and methods of use of UBX1325.  Future patents issued from this family are expected to expire
in 2038, excluding any patent term adjustments and patent term extensions.

Pulmonary Program

We are currently testing a number of drug candidates for the treatment of pulmonary disease. One of these compounds is covered as composition
of matter by the issued patents and pending applications that are included in the patent family we have licensed from Ascentage. We solely own four patent
families, two of which consist of provisional U.S. patent applications, that claim aspects of other candidate compounds as compositions of matter for the
treatment of various pulmonary diseases, including idiopathic pulmonary fibrosis, or IPF, and chronic obstructive pulmonary disease, or COPD.  Future
patents issued from these patent families, including any future patents issued from applications that claim priority from our pending provisional U.S. patent
applications, would be expected to expire in 2038, 2039 and 2040, assuming such applications are timely filed and excluding any patent term adjustments
and patent term extensions.

We also co-own two families of pending patent applications directed to the use of Bcl inhibitors for the treatment of pulmonary disease, including
IPF  and  COPD  (which  also  cover  aspects  of  our  osteoarthritis  and/or  ophthalmology  programs).  One  of  these  patent  families  is  co-owned  by  the  Buck
Institute and us. The patents within the other family that are relevant for pulmonary indications are co-owned by the Buck Institute, the Mayo Clinic and us.
We have exclusive licenses from each of the Buck Institute and the Mayo Clinic to these patent families in the field of senescence. Patent applications in
both these families are pending in the U.S., Australia, Canada, China, Europe, and Japan. Future U.S. and foreign patents issued from these families are
expected to expire in 2035 and 2036, excluding any patent term adjustments and patent term extensions.

Other Anti-Aging Programs

We have entered into an exclusive license with The Regents of the University of California for a patent family directed to methods of treatment
and the use of α-Klotho hormone for the development of human therapeutics. Our patent portfolio includes one issued U.S. patent, one allowed U.S. patent
application, one pending patent application in each of the U.S. and in Australia, Canada, Europe, Hong Kong, India and Japan, and two pending patent
applications in China. Patents that issue from this family are expected to expire in 2036, excluding any patent term adjustments and patent term extensions.

28

 
Other Intellectual Property

Our continuing research and development, technical know-how, and contractual arrangements supplement our intellectual property protection to
maintain our competitive position. Our policy is to require inventors who are identified on any Company-owned patent applications to assign rights to us.
We also have confidentiality agreements with our employees, consultants, and other advisors to protect our proprietary information. Our policy is to require
third parties that receive material UNITY confidential information to enter into confidentiality agreements with us.

We also protect our brand through procurement of trademark rights. As of March 2020, the mark UNITY BIOTECHNOLOGY® and the UNITY
BIOTECHNOLOGY®  design  logo  are  registered  in  both  the  United  States  and  the  European  Union  as  well  as  other  foreign  jurisdictions.  The  mark
UNITY® is also registered in the U.S. and in the European Union. In order to supplement protection of our brand, we have also registered several internet
domain names.

Government Regulation

Government authorities in the United States (including federal, state and local authorities) and in other countries, extensively regulate, among
other things, the manufacturing, research and clinical development, marketing, labeling and packaging, storage, distribution, post-approval monitoring and
reporting, advertising and promotion, pricing, and export and import of pharmaceutical products, such as those we are developing. The process of obtaining
regulatory approvals and the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations require the expenditure of
substantial time and financial resources.

U.S. Government Regulation

In the United States, the FDA regulates drugs under the Federal Food, Drug, and Cosmetic Act, or FDCA, and its implementing regulations, and
biologics  under  the  FDCA  and  the  Public  Health  Service  Act,  or  PHSA,  and  its  implementing  regulations.  FDA  approval  is  required  before  any  new
unapproved drug or dosage form, including a new use of a previously approved drug, can be marketed in the United States. Drugs and biologics are also
subject to other federal, state and local statutes and regulations. If we fail to comply with applicable FDA or other requirements at any time during the drug
development  process,  clinical  testing,  the  approval  process  or  after  approval,  we  may  become  subject  to  administrative  or  judicial  sanctions.  These
sanctions could include the FDA’s refusal to approve pending applications, license suspension or revocation, withdrawal of an approval, warning letters,
product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, civil penalties or criminal prosecution.

The process required by the FDA before drug candidates may be marketed in the United States generally involves the following:

completion of extensive preclinical laboratory tests and preclinical animal studies, all performed in accordance with GLP regulations;

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

approval by an independent institutional review board, or IRB, or ethics committee representing each clinical site before each clinical study may
be initiated;

performance of adequate and well-controlled human clinical studies to establish the safety and efficacy, or in the case of a biologic, the safety,
purity and potency, of the drug candidate for each proposed indication;

preparation of and submission to the FDA of a new drug application, or NDA, or biologics license application, or BLA, after completion of all
pivotal clinical studies;

review of the product application by an FDA advisory committee, where appropriate and if applicable;

a determination by the FDA within 60 days of its receipt of an NDA or BLA to file the application for review;  

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satisfactory  completion  of  an  FDA  pre-approval  inspection  of  the  manufacturing  facilities  where  the  drug  candidate  is  produced  to  assess
compliance with current Good Manufacturing Practices, or cGMP; and

FDA review and approval of an NDA or BLA prior to any commercial marketing or sale of the drug or biologic in the United States.

An IND is a request for authorization from the FDA to administer an investigational new drug product to humans. The central focus of an IND
submission  is  on  the  general  investigational  plan  and  the  protocol(s)  for  human  studies.  The  IND  also  includes  results  of  animal  and  in  vitro  studies
assessing  the  toxicology,  pharmacokinetics,  pharmacology  and  pharmacodynamic  characteristics  of  the  product;  chemistry,  manufacturing  and  controls
information; and any available human data or literature to support the use of the investigational new drug. An IND must become effective before human
clinical studies may begin. An IND will automatically become effective 30 days after receipt by the FDA, unless before that time the FDA raises concerns
or questions related to the proposed clinical studies. In such a case, the IND may be placed on clinical hold and the IND sponsor and the FDA must resolve
any outstanding concerns or questions before clinical studies can begin. Accordingly, submission of an IND may or may not result in the FDA allowing
clinical studies to commence.

Clinical Studies

Clinical studies involve the administration of the investigational new drug to human subjects under the supervision of qualified investigators in
accordance with Good Clinical Practice regulations, or GCPs, which include the requirement that all research subjects provide their informed consent for
their  participation  in  any  clinical  study.  Clinical  studies  are  conducted  under  protocols  detailing,  among  other  things,  the  objectives  of  the  study,  the
parameters  to  be  used  in  monitoring  safety  and  the  efficacy  criteria  to  be  evaluated.  A  protocol  for  each  clinical  study  and  any  subsequent  protocol
amendments must be submitted to the FDA as part of the IND. Additionally, approval must also be obtained from each clinical study site’s IRB before the
studies  may  be  initiated,  and  the  IRB  must  monitor  the  study  until  completed.  There  are  also  requirements  governing  the  reporting  of  ongoing  clinical
studies and clinical study results to public registries.

The  clinical  investigation  of  a  drug  or  biologic  is  generally  divided  into  three  or  four  phases.  Although  the  phases  are  usually  conducted

sequentially, they may overlap or be combined.

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Phase 1.The drug or biologic is initially introduced into healthy human subjects or patients with the target disease or condition. These studies are
designed  to  evaluate  the  safety,  dosage  tolerance,  metabolism  and  pharmacologic  actions  of  the  investigational  new  drug  in  humans,  the  side
effects associated with increasing doses, and if possible, to gain early evidence on effectiveness.

Phase 2.The drug or biologic is administered to a limited patient population to evaluate dosage tolerance and optimal dosage, identify possible
adverse side effects and safety risks and preliminarily evaluate efficacy.

Phase 3.The  drug  or  biologic  is  administered  to  an  expanded  patient  population,  generally  at  geographically  dispersed  clinical  study  sites  to
generate  enough  data  to  statistically  evaluate  dosage,  clinical  effectiveness  and  safety,  to  establish  the  overall  benefit-risk  relationship  of  the
investigational product and to provide an adequate basis for product approval.

Phase  4.In  some  cases,  the  FDA  may  condition  approval  of  an  NDA  or  BLA  for  a  drug  candidate  on  the  sponsor’s  agreement  to  conduct
additional clinical studies after approval. In other cases, a sponsor may voluntarily conduct additional clinical studies after approval to gain more
information about the drug. Such post-approval studies are typically referred to as Phase 4 clinical studies.

A pivotal study is a clinical study that adequately meets regulatory agency requirements for the evaluation of a drug candidate’s efficacy and
safety such that it can be used to justify the approval of the product. Generally, pivotal studies are Phase 3 studies, but the FDA may accept results from
Phase 2 studies if the study design provides a well-controlled and reliable assessment of clinical benefit, particularly in situations where there is an unmet
medical need and the results are sufficiently robust.

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The FDA, the IRB or the clinical study sponsor may suspend or terminate a clinical study at any time on various grounds, including a finding that
the  research  subjects  are  being  exposed  to  an  unacceptable  health  risk.  Additionally,  some  clinical  studies  are  overseen  by  an  independent  group  of
qualified experts organized by the clinical study sponsor, known as a data safety monitoring board or committee. This group provides authorization for
whether or not a study may move forward at designated check points based on access to certain data from the study. We may also suspend or terminate a
clinical study based on evolving business objectives and/or competitive climate.

Submission of an NDA or BLA to the FDA

Assuming successful completion of all required testing in accordance with all applicable regulatory requirements, detailed investigational new
drug product information is submitted to the FDA in the form of an NDA or BLA requesting approval to market the product for one or more indications.
Under  federal  law,  the  submission  of  most  NDAs  and  BLAs  is  subject  to  a  substantial  application  user  fee.  Applications  for  orphan  drug  products  are
exempted from the NDA and BLA application user fees.

An NDA or BLA must include all relevant data available from pertinent preclinical and clinical studies, including negative or ambiguous results
as well as positive findings, together with detailed information relating to the product’s chemistry, manufacturing, controls and proposed labeling, among
other things. Data can come from company-sponsored clinical studies intended to test the safety and effectiveness of a use of a product, or from a number
of  alternative  sources,  including  studies  initiated  by  investigators.  To  support  marketing  approval,  the  data  submitted  must  be  sufficient  in  quality  and
quantity to establish the safety and effectiveness of the investigational product to the satisfaction of the FDA.

Once  an  NDA  or  BLA  has  been  submitted,  the  FDA’s  goal  is  to  review  the  application  within  ten  months  after  it  accepts  the  application  for
filing, or, if the application receives priority review, six months after the FDA accepts the application for filing. The review process is often significantly
extended by FDA requests for additional information or clarification.

Before approving an NDA or BLA, the FDA typically will inspect the facility or facilities where the product is manufactured. The FDA will not
approve  an  application  unless  it  determines  that  the  manufacturing  processes  and  facilities  are  in  compliance  with  cGMP  requirements  and  adequate  to
assure consistent production of the product within required specifications. Additionally, before approving an NDA or BLA, the FDA will typically inspect
one or more clinical sites to assure compliance with GCP.

The FDA is required to refer an application for a novel drug or biologic to an advisory committee or explain why such referral was not made. An
advisory  committee  is  a  panel  of  independent  experts,  including  clinicians  and  other  scientific  experts,  that  reviews,  evaluates  and  provides  a
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 such recommendations carefully when making decisions and typically follows such recommendations.

The FDA’s Decision on an NDA or BLA

After the FDA evaluates the NDA or BLA and conducts inspections of manufacturing facilities, it may issue an approval letter or a Complete
Response Letter. An approval letter authorizes commercial marketing of the drug or biologic with specific prescribing information for specific indications.
A  Complete  Response  Letter  indicates  that  the  review  cycle  of  the  application  is  complete  and  the  application  is  not  ready  for  approval.  A  Complete
Response Letter may require additional clinical data and/or an additional pivotal Phase 3 clinical study(ies), and/or other significant, expensive and time-
consuming requirements related to clinical studies, preclinical studies or manufacturing. Even if such additional information is submitted, the FDA may
ultimately decide that the NDA or BLA does not satisfy the criteria for approval. The FDA could also approve the NDA or BLA with a Risk Evaluation
and Mitigation Strategy, or REMS, to mitigate risks, which could include medication guides, physician communication plans or elements to assure safe use,
such as restricted distribution methods, patient registries and other risk minimization tools. The FDA also may condition approval on, among other things,
changes to proposed

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labeling, development of adequate controls and specifications or a commitment to conduct one or more post-market studies or clinical studies. Such post-
market  testing  may  include  Phase  4  clinical  studies  and  surveillance  to  further  assess  and  monitor  the  product’s  safety  and  effectiveness  after
commercialization.  Also,  new  government  requirements,  including  those  resulting  from  new  legislation,  may  be  established,  or  the  FDA’s  policies  may
change, which could delay or prevent regulatory approval of our products under development.

Expedited Review and Accelerated Approval Programs

The FDA has various programs, including fast track designation, breakthrough therapy designation, accelerated approval, and priority review,
that are intended to expedite the development and approval of new drugs and biologics that address unmet medical needs in the treatment of serious or life-
threatening diseases and conditions. To be eligible for a fast track designation, the FDA must determine, based on the request of a sponsor, that a product is
intended to treat a serious or life-threatening disease or condition and demonstrates the potential to address an unmet medical need. The FDA may review
sections  of  the  NDA  for  a  fast-track  product  on  a  rolling  basis  before  the  complete  application  is  submitted,  if  the  sponsor  provides  a  schedule  for  the
submission of the sections of the NDA, the FDA agrees to accept sections of the NDA and determines that the schedule is acceptable, and the sponsor pays
any required user fees upon submission of the first section of the NDA.

The  FDA  may  give  a  priority  review  designation  to  drugs  or  biologics  that  are  designed  to  treat  a  serious  condition  and,  if  approved,  would
provide a significant improvement in safety or effectiveness compared to available therapies. A priority review means that the goal for the FDA to review
an application is six months, rather than the standard review of ten months. These six- and 10-month review periods are measured from the “filing” date
rather than the receipt date for NDAs for new molecular entities, which typically adds approximately two months to the timeline for review and decision
from the date of submission. Products that are eligible for fast-track designation may also be eligible for priority review.

In  addition,  products  studied  for  their  safety  and  effectiveness  in  treating  serious  or  life-threatening  illnesses  and  that  provide  meaningful
therapeutic benefit over existing treatments may be eligible for accelerated approval and may be approved on the basis of adequate and well-controlled
clinical  studies  establishing  that  the  product  has  an  effect  on  a  surrogate  endpoint  that  is  reasonably  likely  to  predict  clinical  benefit,  or  on  a  clinical
endpoint  that  can  be  measured  earlier  than  irreversible  morbidity  or  mortality,  that  is  reasonably  likely  to  predict  an  effect  on  irreversible  morbidity  or
mortality or other clinical benefit, taking into account the severity, rarity or prevalence of the condition and the availability or lack of alternative treatments.
As  a  condition  of  approval,  the  FDA  may  require  a  sponsor  of  a  drug  receiving  accelerated  approval  to  perform  post-marketing  studies  to  verify  and
describe  the  predicted  effect  on  irreversible  morbidity  or  mortality  or  other  clinical  endpoint,  and  the  drug  or  biologic  may  be  subject  to  expedited
withdrawal  procedures  if  the  sponsor  fails  to  conduct  the  required  post-marketing  studies,  or  such  post-marketing  studies  fail  to  confirm  the  predicted
clinical benefit.

Moreover, under the provisions of the Food and Drug Administration Safety and Innovation Act, or FDASIA, passed in July 2012, a sponsor can
request designation of a product candidate as a “breakthrough therapy.” A breakthrough therapy is defined as a drug or biologic that is intended, alone or in
combination with one or more other drugs or biologics, to treat a serious or life-threatening disease or condition, and preliminary clinical evidence indicates
that  the  product  may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or  more  clinically  significant  endpoints,  such  as  substantial
treatment effects observed early in clinical development. This designation includes all of the features of fast track designation, as well as more intensive
FDA interaction and guidance. The breakthrough therapy designation is a distinct status from both accelerated approval and priority review, but these can
also be granted to the same product candidate if the relevant criteria are met. The FDA must take certain actions, such as holding timely meetings and
providing advice, intended to expedite the development and review of an application for approval of a breakthrough therapy.

Fast  track  designation,  priority  review,  and  breakthrough  therapy  designation  do  not  change  the  standards  for  approval  but  may  expedite  the
development or approval process. Even if a product qualifies for one or more of these programs, the FDA may later decide that the product no longer meets
the conditions for qualification or decide that the time period for FDA review or approval will not be shortened.

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Post-Approval Requirements

Drugs and biologics marketed pursuant to FDA approvals are subject to pervasive and continuing regulation by the FDA, including, among other
things, requirements relating to recordkeeping, periodic reporting, product sampling and distribution, advertising and promotion and reporting of adverse
experiences with the product. After approval, most changes to the approved product, such as adding new indications or other labeling claims are subject to
prior FDA review and approval. There also are continuing, annual user fee requirements.

Manufacturers are subject to periodic unannounced inspections by the FDA and state agencies for compliance with cGMP requirements. Changes
to  the  manufacturing  process  are  strictly  regulated  and,  depending  on  the  significance  of  the  change,  may  require  prior  FDA  approval  before  being
implemented.  FDA  regulations  also  require  investigation  and  correction  of  any  deviations  from  cGMP  and  impose  reporting  and  documentation
requirements upon us and any third-party manufacturers that we may decide to use. Accordingly, manufacturers must continue to expend time, money and
effort in the area of production and quality control to maintain compliance with cGMP and other aspects of regulatory compliance.

Discovery of previously unknown problems with a product or the failure to comply with applicable requirements may result in restrictions on a
product, manufacturer or holder of an approved NDA or BLA, including withdrawal or recall of the product from the market or other voluntary, FDA-
initiated  or  judicial  action  that  could  delay  or  prohibit  further  marketing.  Also,  new  government  requirements,  including  those  resulting  from  new
legislation, may be established, or the FDA’s policies may change, which could delay or prevent regulatory approval of our products under development.

The  FDA  may  withdraw  approval  if  compliance  with  regulatory  requirements  and  standards  is  not  maintained  or  if  problems  occur  after  the
product  reaches  the  market.  Later  discovery  of  previously  unknown  problems  with  a  product,  including  adverse  events  of  unanticipated  severity  or
frequency, or with manufacturing processes, or failure to comply with regulatory requirements, may result in revisions to the approved labeling to add new
safety  information;  imposition  of  post-market  studies  or  clinical  studies  to  assess  new  safety  risks;  or  imposition  of  distribution  restrictions  or  other
restrictions under a REMS program. Other potential consequences include, among other things:

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restrictions on the marketing or manufacturing of the product;  

complete withdrawal of the product from the market or product recalls;

fines, warning letters or holds on post-approval clinical studies;

refusal  of  the  FDA  to  approve  pending  NDAs  or  BLAs  or  supplements  to  approved  NDAs  or  BLAs,  or  suspension  or  revocation  of  product
licenses or approvals;

product seizure or detention, or refusal to permit the import or export of products; or

injunctions or the imposition of civil or criminal penalties.

The FDA strictly regulates marketing, labeling, advertising and promotion of products that are placed on the market. Drugs may be promoted
only for the approved indications and in accordance with the provisions of the approved label. 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.

Orphan Designation and Exclusivity

Under the Orphan Drug Act, the FDA may grant orphan designation to a drug or biologic intended to treat a rare disease or condition, defined as
a  disease  or  condition  with  a  patient  population  of  fewer  than  200,000  individuals  in  the  United  States,  or  a  patient  population  greater  than  200,000
individuals in the United States and when there is no reasonable expectation that the cost of developing and making available the drug or biologic in the
United States will be recovered from sales in the United States for that drug or biologic. Orphan drug designation

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must be requested before submitting a BLA or NDA. After the FDA grants orphan drug designation, the generic identity of the therapeutic agent and its
potential orphan use are disclosed publicly by the FDA.

If a product that has orphan drug designation subsequently receives the first FDA approval for a particular active ingredient for the disease for
which it has such designation, the product is entitled to orphan product exclusivity, which means that the FDA may not approve any other applications,
including  a  full  NDA  or  BLA,  to  market  the  same  drug  or  biologic  for  the  same  indication  for  seven  years,  except  in  limited  circumstances,  such  as  a
showing of clinical superiority to the product with orphan drug exclusivity or if FDA finds that the holder of the orphan drug exclusivity has not shown that
it can assure the availability of sufficient quantities of the orphan drug to meet the needs of patients with the disease or condition for which the drug was
designated. Orphan drug exclusivity does not prevent the FDA from approving a different drug or biologic for the same disease or condition, or the same
drug or biologic for a different disease or condition. Among the other benefits of orphan drug designation are tax credits for certain research and a waiver
of the BLA or NDA application user fee.

A designated orphan drug many not receive orphan drug exclusivity if it is approved for a use that is broader than the indication for which it
received  orphan  designation.  In  addition,  orphan  drug  exclusive  marketing  rights  in  the  United  States  may  be  lost  if  the  FDA  later  determines  that  the
request  for  designation  was  materially  defective  or,  as  noted  above,  if  the  second  applicant  demonstrates  that  its  product  is  clinically  superior  to  the
approved product with orphan exclusivity or the manufacturer of the approved product is unable to assure sufficient quantities of the product to meet the
needs of patients with the rare disease or condition.

Biosimilars and Exclusivity

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, or the Affordable Care Act,
signed into law in 2010, includes a subtitle called the Biologics Price Competition and Innovation Act of 2009, or BPCIA, which created an abbreviated
approval  pathway  for  biological  products  that  are  biosimilar  to  or  interchangeable  with  an  FDA-licensed  reference  biological  product.  To  date,  only  a
handful of biosimilars have been licensed under the BPCIA, although numerous biosimilars have been approved in Europe. The FDA has issued several
guidance documents outlining an approach to review and approval of biosimilars.

Biosimilarity, which requires that there be no clinically meaningful differences between the biological product and the reference product in terms
of  safety,  purity  and  potency,  can  be  shown  through  analytical  studies,  animal  studies  and  a  clinical  study  or  studies.  Interchangeability  requires  that  a
product is biosimilar to the reference product and the product must demonstrate that it can be expected to produce the same clinical results as the reference
product  in  any  given  patient  and,  for  products  that  are  administered  multiple  times  to  an  individual,  the  biologic  and  the  reference  biologic  may  be
alternated or switched after one has been previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use of
the  reference  biologic.  However,  complexities  associated  with  the  larger,  and  often  more  complex,  structures  of  biological  products,  as  well  as  the
processes by which such products are manufactured, pose significant hurdles to implementation of the abbreviated approval pathway that are still being
worked out by the FDA.

Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following the date that the reference
product was first licensed by the FDA. In addition, the approval of a biosimilar product may not be made effective by the FDA until 12 years from the date
on which the reference product was first licensed. During this 12-year period of exclusivity, another company may still market a competing version of the
reference product if the FDA approves a full BLA for the competing product containing that applicant’s own preclinical data and data from adequate and
well-controlled  clinical  studies  to  demonstrate  the  safety,  purity  and  potency  of  its  product.  The  BPCIA  also  created  certain  exclusivity  periods  for
biosimilars approved as interchangeable products. At this juncture, it is unclear whether products deemed “interchangeable” by the FDA will, in fact, be
readily substituted by pharmacies, which are governed by state pharmacy law.

A  biological  product  can  also  obtain  pediatric  market  exclusivity  in  the  United  States.  Pediatric  exclusivity,  if  granted,  adds  six  months  to

existing exclusivity periods and patent terms. This six-month exclusivity, which runs

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from the end of other exclusivity protection or patent term, may be granted based on the voluntary completion of a pediatric study in accordance with an
FDA-issued “Written Request” for such a study.

The BPCIA is complex and continues to be interpreted and implemented by the FDA. In addition, recent government proposals have sought to
reduce the 12-year reference product exclusivity period. Other aspects of the BPCIA, some of which may impact the BPCIA exclusivity provisions, have
also been the subject of recent litigation. As a result, the ultimate impact, implementation, and impact of the BPCIA is subject to significant uncertainty.

Hatch-Waxman Amendments and Exclusivity

Section 505 of the FDCA describes three types of marketing applications that may be submitted to the FDA to request marketing authorization
for  a  new  drug.  A  Section  505(b)(1)  NDA  is  an  application  that  contains  full  reports  of  investigations  of  safety  and  efficacy.  A  505(b)(2)  NDA  is  an
application that contains full reports of investigations of safety and efficacy but where at least some of the information required for approval comes from
investigations that were not conducted by or for the applicant and for which the applicant has not obtained a right of reference or use from the person by or
for  whom  the  investigations  were  conducted.  This  regulatory  pathway  enables  the  applicant  to  rely,  in  part,  on  the  FDA’s  prior  findings  of  safety  and
efficacy  for  an  existing  product,  or  published  literature,  in  support  of  its  application.  Section  505(j)  establishes  an  abbreviated  approval  process  for  a
generic version of approved drug products through the submission of an Abbreviated New Drug Application, or ANDA. An ANDA provides for marketing
of  a  generic  drug  product  that  has  the  same  active  ingredients,  dosage  form,  strength,  route  of  administration,  labeling,  performance  characteristics  and
intended use, among other things, to a previously approved product. ANDAs are termed “abbreviated” because they are generally not required to include
preclinical (animal) and clinical (human) data to establish safety and efficacy. Instead, generic applicants must scientifically demonstrate that their product
is bioequivalent to, or performs in the same manner as, the innovator drug through in vitro, in vivo or other testing. The generic version must deliver the
same  amount  of  active  ingredients  into  a  subject’s  bloodstream  in  the  same  amount  of  time  as  the  innovator  drug  and  can  often  be  substituted  by
pharmacists under prescriptions written for the reference listed drug. In seeking approval for a drug through an NDA, applicants are required to list with the
FDA  each  patent  with  claims  that  cover  the  applicant’s  drug  or  a  method  of  using  the  drug.  Upon  approval  of  a  drug,  each  of  the  patents  listed  in  the
application  for  the  drug  is  then  published  in  the  FDA’s  Approved  Drug  Products  with  Therapeutic  Equivalence  Evaluations,  commonly  known  as  the
Orange Book. Drugs listed in the Orange Book can, in turn, be cited by potential competitors in support of approval of an ANDA or 505(b)(2) NDA.

Upon submission of an ANDA or a 505(b)(2) NDA, an applicant must certify to the FDA that (1) no patent information on the drug product that
is the subject of the application has been submitted to the FDA; (2) such patent has expired; (3) the date on which such patent expires; or (4) such patent is
invalid or will not be infringed upon by the manufacture, use or sale of the drug product for which the application is submitted. Generally, the ANDA or
505(b)(2) NDA cannot be approved until all listed patents have expired, except where the ANDA or 505(b)(2) NDA applicant challenges a listed patent
through the last type of certification, also known as a paragraph IV certification. If the applicant does not challenge the listed patents, or indicates that it is
not seeking approval of a patented method of use, the ANDA or 505(b)(2) NDA application will not be approved until all of the listed patents claiming the
referenced product have expired.

If the ANDA or 505(b)(2) NDA applicant has provided a Paragraph IV certification to the FDA, the applicant must send notice of the Paragraph
IV certification to the NDA and patent holders once the application has been accepted for filing by the FDA. The NDA and patent holders may then initiate
a patent infringement lawsuit in response to the notice of the paragraph IV certification. If the paragraph IV certification is challenged by an NDA holder or
the patent owner(s) asserts a patent challenge to the paragraph IV certification, the FDA may not approve that application until the earlier of 30 months
from the receipt of the notice of the paragraph IV certification, the expiration of the patent, when the infringement case concerning each such patent was
favorably decided in the applicant’s favor or settled, or such shorter or longer period as may be ordered by a court. This prohibition is generally referred to
as  the  30-month  stay.  In  instances  where  an  ANDA  or  505(b)(2)  NDA  applicant  files  a  paragraph  IV  certification,  the  NDA  holder  or  patent  owner(s)
regularly take action to trigger the 30-month stay, recognizing that the related patent litigation may take many months or years to resolve.

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The FDA also cannot approve an ANDA or 505(b)(2) application until all applicable non-patent exclusivities listed in the Orange Book for the
branded reference drug have expired. For example, a pharmaceutical manufacturer may obtain five years of non-patent exclusivity upon NDA approval of a
new chemical entity, or NCE, which is a drug containing an active moiety that has not been approved by FDA in any other NDA. An “active moiety” is
defined  as  the  molecule  responsible  for  the  drug  substance’s  physiological  or  pharmacologic  action.  During  that  five-year  exclusivity  period,  the  FDA
cannot accept for filing (and therefore cannot approve) any ANDA seeking approval of a generic version of that drug or any 505(b)(2) NDA that relies on
the FDA’s approval of the drug, provided that that the FDA may accept an ANDA four years into the NCE exclusivity period if the ANDA applicant also
files a Paragraph IV certification.

A drug, including one approved under Section 505(b)(2), may obtain a three-year period of exclusivity for a particular condition of approval, or
change to a marketed product, such as a new formulation for a previously approved product, if one or more new clinical studies (other than bioavailability
or  bioequivalence  studies)  was  essential  to  the  approval  of  the  application  and  was  conducted/sponsored  by  the  applicant.  Should  this  occur,  the  FDA
would be precluded from approving any ANDA or 505(b)(2) application for the protected modification until after that three-year exclusivity period has run.
However, unlike NCE exclusivity, the FDA can accept an application and begin the review process during the exclusivity period.

Other Healthcare Laws and Compliance Requirements

Pharmaceutical companies are subject to additional healthcare regulation and enforcement by the federal government and by authorities in the
states and foreign jurisdictions in which they conduct their business. Such laws include, without limitation, state and federal anti-kickback, fraud and abuse,
false claims, privacy and security and physician sunshine laws and regulations. If their operations are found to be in violation of any of such laws or any
other governmental regulations that apply, they may be subject to penalties, including, without limitation, civil and criminal penalties, damages, fines, the
curtailment or restructuring of operations, exclusion from participation in federal and state healthcare programs and individual imprisonment.

Coverage and Reimbursement

Sales of any product depend, in part, on the extent to which such product will be covered by third-party payors, such as federal, state and foreign
government healthcare programs, commercial insurance and managed healthcare organizations and the level of reimbursement for such product by third-
party payors. Decisions regarding the extent of coverage and amount of reimbursement to be provided are made on a plan-by-plan basis. These third-party
payors are increasingly reducing reimbursements for medical products, drugs and services. For products administered under the supervision of a physician,
obtaining coverage and adequate reimbursement may be particularly difficult because of the higher prices often associated with such drugs. In addition, the
U.S.  government,  state  legislatures  and  foreign  governments  have  continued  implementing  cost-containment  programs,  including  price  controls,
restrictions  on  coverage  and  reimbursement  and  requirements  for  substitution  of  generic  products.  Adoption  of  price  controls  and  cost-containment
measures, and adoption of more restrictive policies in jurisdictions with existing controls and measures, could further limit sales of any product. Decreases
in third-party reimbursement for any product or a decision by a third-party payor not to cover a product could reduce physician usage and patient demand
for the product and also have a material adverse effect on sales.

Healthcare Reform

In March 2010, former President Obama signed the Affordable Care Act, which substantially changed the way healthcare is financed by both
governmental and private insurers in the United States, and significantly affected the pharmaceutical industry. The Affordable Care Act contains a number
of provisions, including those governing enrollment in federal healthcare programs, reimbursement adjustments and fraud and abuse changes. Additionally,
the Affordable Care Act increases the minimum level of Medicaid rebates payable by manufacturers of brand name drugs from 15.1% to 23.1%; requires
collection of rebates for drugs paid by Medicaid managed care organizations; requires manufacturers to participate in a coverage gap discount program,
under which they must agree to offer 70 percent point-of-sale discounts off negotiated prices of applicable brand drugs to eligible beneficiaries during

36

 
their  coverage  gap  period,  as  a  condition  for  the  manufacturer’s  outpatient  drugs  to  be  covered  under  Medicare  Part  D;  and  imposes  a  non-deductible
annual fee on pharmaceutical manufacturers or importers who sell “branded prescription drugs” to specified federal government programs.

Since its enactment, there have been judicial and Congressional challenges to certain aspects of the Affordable Care Act, and we expect there
will be additional challenges and other efforts to repeal or replace the Affordable Care Act in the future. Other legislative changes have been proposed and
adopted since the Affordable Care Act was enacted, including aggregate reductions of Medicare payments to providers of 2% per fiscal year and reduced
payments  to  several  types  of  Medicare  providers.  Moreover,  there  has  recently  been  heightened  governmental  scrutiny  over  the  manner  in  which
manufacturers set prices for their marketed products, which has 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.  Individual  states  in  the  United  States  have  also  become  increasingly  active  in  implementing
regulations  designed  to  control  pharmaceutical  product  pricing,  including  price  or  patient  reimbursement  constraints,  discounts,  restrictions  on  certain
product access and marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries and
bulk purchasing.

Description of Ascentage Agreements

Licenses and Collaborations

In February 2016, we entered into several related agreements with Ascentage Pharma Group Corp. Limited, or, Ascentage, based in Hong Kong,
China.  These  agreements  include  (i)  a  compound  library  and  option  agreement,  which  includes  a  template  form  of  license  agreement,  (ii)  a  license
agreement covering an initial compound, APG1252, and (iii) a research services agreement.  In January 2019, we entered into another license agreement
granting  us  development  and  commercialization  rights  to  UBX1967  and  the  right  to  continue  preclinical  development  efforts  with  another  Ascentage-
controlled Bcl-2 inhibitor compound.  

Library Agreement and License Template

The  compound  library  and  option  agreement,  or  library  agreement,  gives  us  access  to  Ascentage’s  existing  collection  of  Bcl-2  inhibitor
compounds, as well as any additional Bcl-2 inhibitor compounds developed during the term of the library agreement, in order to screen such compounds
for senolytic activity. The library agreement permits us to nominate up to 15 such compounds at any given time for further evaluation and subsequently to
select up to five of such selected compounds for preclinical development and an additional five as back-up compounds. Prior to commencing IND-enabling
toxicology  studies  on  an  Ascentage  compound  of  interest,  we  must  formally  designate  the  compound  as  a  development  candidate  under  the  library
agreement  and  enter  into  a  separate  license  agreement  with  Ascentage  covering  that  compound  on  the  terms  set  forth  in  the  template  form  of  license
agreement.  The  library  agreement  includes  exclusivity  provisions  that  (i)  prohibit  us  from  developing  Ascentage  Bcl-2  compounds  for  oncology
indications, (ii) prohibit Ascentage from researching or developing certain Bcl-2 compounds for non-oncology indications under any circumstances, and
(iii)  prohibit  Ascentage  from  researching  or  developing  certain  other  Bcl-2  compounds  for  a  specified  set  of  non-oncology  indications  under  certain
circumstances. The term of the library agreement is determined by a formula that is linked to the term of the research services agreement, with a maximum
term of six years. The library agreement may be terminated by either party due to the other party’s uncured material breach of the library agreement.

Under the terms of the template form of license agreement, Ascentage will grant us the following rights with respect to a selected Ascentage
compound  for  all  non-oncology  indications:  (i)  exclusive  worldwide  development  rights,  and  (ii)  exclusive  commercialization  rights  outside  of  Greater
China (China, Hong Kong, Macau and Taiwan). Inside Greater China, we will be obligated to commercialize the licensed Ascentage compound through a
joint  venture  with  Ascentage.  Ascentage  will  also  have  the  right  to  manufacture  at  least  50%  of  our  supply  requirements  of  the  licensed  compound,
provided they achieve and maintain certain manufacturing quality standards. We will be obligated to make certain milestone payments in the form of shares
of our common stock, subject to the equity cap described below, and other milestone payments in in the form of cash, not to exceed $38

37

 
million per licensed product, based in each case, upon the achievement of certain clinical and commercial milestones. We will also be required to make
low-single digit royalty payments on net sales of the licensed product under the agreement. Our royalty payment obligations will expire on a country-by-
country  basis  and  licensed  product-by-licensed  product  basis  upon  the  later  to  occur  of  (a)  the  expiration  of  the  last  valid  claim  of  a  licensed  patent
covering  such  licensed  product  in  such  country,  (b)  the  expiration  of  regulatory  exclusivity  for  such  licensed  product  in  such  country,  and  (c)  the  tenth
anniversary of the first commercial sale of such licensed product in any country. We have the right to credit certain royalty payments that we pay to third
parties with respect to certain licensed products against our royalty obligation to Ascentage. Any license agreement may be terminated by either party due
to the other party’s uncured material breach of the agreement.

Under  the  library  agreement,  we  issued  133,333  shares  of  our  common  stock  as  an  upfront  license  fee.  Of  such  shares,  80%  were  issued  to
Ascentage and 20% were issued to the University of Michigan in satisfaction of Ascentage’s obligation to pay a related sublicense fee to the University of
Michigan. In addition to the shares issued pursuant to the APG1252 license agreement described below, we will also be obligated to issue an additional
133,333 shares of our common stock as an upfront license fee to Ascentage and the University of Michigan for each of the next two license agreements.
The aggregate number of shares of our common stock we could be required to issue to Ascentage and the University of Michigan pursuant to the library
agreement,  the  APG1252  license  agreement,  and  any  additional  license  agreements  we  enter  into  pursuant  to  the  library  agreement  is  capped  at
1,333,338 shares.

APG1252 License Agreement

In conjunction with the library agreement, we entered into our first license agreement with Ascentage, which grants us the right to develop and
commercialize an Ascentage compound known as APG1252 on the template license terms described above, including up to $38.0 million of potential cash
milestone  payments  and  low-single  digit  royalties.  Under  the  APG1252  license  agreement,  Ascentage  retains  the  right  to  manufacture  APG1252
compounds for use in our licensed products. In connection with the APG1252 license agreement, we issued 533,335 shares of our common stock as an
upfront license fee to Ascentage and the University of Michigan, in the proportion described above. The APG1252 license agreement may be terminated by
either  party  due  to  the  other  party’s  uncured  material  breach  of  the  APG1252  license  agreement,  and  we  may  terminate  for  convenience  on  a  licensed
product-by-licensed product basis.

Research Agreement

In conjunction with the library agreement we also entered into a research services agreement with Ascentage under which we provide $500,000
per year in funding to Ascentage for the further development of Bcl-2 inhibitor compounds, which we retain the right to access under the library agreement.
The research agreement has a term of up to four years from the effective date of February 2, 2016, provided that the research agreement may be terminated
by us for convenience after the first year, by either party due to the other party’s uncured material breach, and by Ascentage if we fail to make the $500,000
payment in any given year.  On February 2, 2020, this agreement expired by its terms and was not renewed.

UBX1967 License Agreement

In January 2019, we entered into our second license agreement with Ascentage granting rights to UBX1967 (which Ascentage calls APG1197)
on the template license terms described above, including up to $38.0 million of potential cash milestone payments and low-single digit royalties. Under the
terms of this license agreement, Ascentage has granted us exclusive development and commercialization rights and non-exclusive manufacturing rights to
UBX1967  for  all  non-oncology  indications  outside  of  Greater  China.  Inside  Greater  China,  we  will  be  obligated  to  develop,  manufacture  and
commercialize  UBX1967  through  a  joint  venture  with  Ascentage.  The  UBX1967  license  agreement  also  grants  us  the  right  to  continue  our  preclinical
development efforts with another Ascentage-controlled Bcl-2 inhibitor compound.  In the event we wish to pursue clinical development of the additional
compound as well as UBX1967, we will be required to enter into a separate license agreement with Ascentage on the template license terms described
above. In connection with the UBX1967 license agreement, we issued 106,667 shares of common stock to Ascentage and 26,667 shares of common stock
to the University of Michigan as an upfront license fee in the first quarter of 2019. The UBX1967 License Agreement may be terminated

38

 
by either party due to an uncured material breach of the agreement but the other party, and we may terminate for convenience on a licensed product-by-
licensed product basis.  In  November  2019,  we  entered  into  an  amendment  to  the  UBX1967  license  agreement  that  removed  certain  field  and  territory
limitations  from  a  provision  granting  us  exclusivity  and  amended  the  schedule  of  licensed  patents  to  include  certain  additional  patents  relating  to
UBX1967. In January 2020, we entered into a second amendment to the UBX1967 license agreement which further amended and restated the schedule of
licensed patents.

Additional License Agreements

We  are  party  to  three  additional  license  agreements  that  support  our  senescence-related  patent  portfolio.  These  agreements  are  with  The  John
Hopkins University, or JHU, an entity affiliated with the Mayo Clinic, or Mayo, and the Buck Institute for Research on Aging, or Buck, and provide us
with a worldwide, exclusive, sublicensable license under those counter-parties’ rights to a patent family that is co-owned by JHU, Buck, Mayo and us to
develop  and  commercialize  licensed  products,  including  for  the  treatment  of  senescence-related  diseases  in  therapeutic  areas  including  osteoarthritis,
ophthalmology, and pulmonary disease.

Under our November 2016 license with JHU, which relates to patents that are relevant only to osteoarthritis indications, we may be obligated to
make development and sales milestone payments to JHU in the form of equity (22,033 shares of our common stock) and cash (of up to $2.6 million in the
aggregate), to pay JHU a low-single digit percentage of certain sublicensing revenue, and to pay JHU a running royalty payment of less than 1% on net
sales, in all cases, with respect to licensed products for the treatment of osteoarthritis, which we refer to as Royalty Products. Our obligation to pay running
royalties to JHU under the agreement is subject to a non-material minimum annual royalty, and may continue on a country-by-country basis until such time
as neither the manufacture, sale, or use of such Royalty Product would infringe a valid claim of a licensed patent in the applicable country. Our agreement
with JHU continues on a country-by-country basis until the expiration of the last to expire licensed patent in such country (or until twenty years after the
effective  date  if  no  licensed  patent  issues  in  such  country).  We  may  terminate  the  agreement  for  convenience  (as  a  whole,  with  respect  to  a  licensed
product,  or  with  respect  to  a  particular  licensed  patent).  Either  party  may  terminate  the  agreement  for  the  other  party’s  uncured  material  breach  or
bankruptcy or insolvency-related events.

Under  our  June  2013  license  with  Mayo,  we  may  be  obligated  to  make  development  and  sales  milestone  payments  to  Mayo  of  up  to
$10.8 million in the aggregate, to pay Mayo a percentage of certain sublicensing revenue that is between the high-single digits and the low-teens, and to
pay Mayo running royalty payments ranging from less than 1% to low-single digit percentages on net sales of licensed products. Our obligation to pay
running royalties to Mayo under the agreement is subject to a non-material minimum annual royalty and could potentially extend until January 1, 2037. We
also issued 677,966 shares of our common stock to Mayo under this agreement. Our agreement with Mayo continues until the later of (i) the expiration of
the last valid claim within the licensed patents and (ii) 13 years after first commercial sale of the first licensed product. We may terminate the agreement for
convenience, and either party may terminate the agreement for the other party’s uncured material breach.

Under our January 2017 license with Buck, which includes similar rights to a second patent family that is co-owned only by Buck and us, we
may  be  obligated  to  make  development  and  sales  milestone  payments  to  Buck  of  up  to  $5.4  million  in  the  aggregate,  to  pay  Buck  a  mid-single  digit
percentage of certain sublicensing revenue, and to pay Buck running royalty payments ranging from less than 1% to low-single digit percentages on net
sales of licensed products. Our obligation to pay running royalties to Buck under the agreement is subject to a non-material minimum annual royalty and
could potentially extend until January 1, 2037. We also issued 132,203 shares of our common stock to Buck under this agreement. The term of our license
agreement with Buck continues until the expiration of all our payment obligations to Buck thereunder. We may terminate the agreement for convenience,
and either party may terminate the agreement for the other party’s uncured material breach.

As  of  March  1,  2020,  we  had  98  employees,  all  of  whom  were  full-time.  Approximately  44%  of  our  employees  hold  advanced  degrees.  The
majority of our employees work in our corporate headquarters. None of our employees is represented by a labor union or a collective bargaining agreement.

Employees

39

 
Facilities

Our corporate headquarters are located in South San Francisco, California, where we currently lease approximately 62,000 square feet of office

and laboratory space pursuant to a lease dated February 28, 2019.   Substantially all our employees work at our corporate headquarters.

Legal Proceedings

We are not currently involved in any litigation or legal proceedings that, in management’s opinion, are likely to have any material adverse effect
on our company. While we know of no imminent legal action in which we are likely to be involved, we may in the future become engaged in litigation or
other legal proceedings. Regardless of the outcome, litigation can have an adverse impact due to defense fees, settlement costs, demands on management
attention, and other concerns.

We view our operations and manage our business as one reportable segment. See Note 1 in the Notes to Financial Statements included in this
Annual Report on Form 10 K. Additional information required by this item is incorporated herein by reference to Part II, Item 6, “Selected Financial Data.”

Financial Information About Segments

About Unity

We  were  incorporated  in  the  State  of  Delaware  on  March  30,  2009.  Our  registered  trademarks  include  UNITY  BIOTECHNOLOGY®. Other

service marks, trademarks and trade names referred to in this document are the property of their respective owners.

Available Information

We are subject to the information requirements of the Securities Exchange Act of 1934, as amended, and we therefore file periodic reports, proxy
statements  and  other  information  with  the  SEC  relating  to  our  business,  financial  statements  and  other  matters.  The  SEC  maintains  an  Internet  site,
www.sec.gov, that contains reports, proxy statements and other information regarding issuers such as Unity.

For more information about Unity, including free access to our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on
Form 8-K and amendments to those reports, visit our website, www.unitybiotechnology.com. The information found on or accessible through our website is
not incorporated into, and does not form a part of, this Form 10-K.

Item 1A. Risk Factors

This Annual Report on Form 10-K contains forward-looking information based on our current expectations. Because our business is subject to many risks
and our actual results may differ materially from any forward-looking statements made by or on behalf of us, this section includes a discussion of important
factors that could affect our business, operating results, financial condition and the trading price of our common stock. This discussion should be read in
conjunction with the other information in this Annual Report on Form 10-K, including our condensed financial statements and the notes accompanying
those financial statements and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” The occurrence of any of the
events or developments described below could have a material adverse effect on our business, results of operations, financial condition, prospects and stock
price. Additional risks and uncertainties not presently known to us or that we currently deem immaterial may also impair our business.

40

 
 
Risks Related to Our Limited Operating History, Financial Condition, and Capital Requirements

We are a clinical-stage biopharmaceutical company with a limited operating history and no products approved for commercial sale. We have incurred
significant losses since our inception, and we anticipate that we will continue to incur losses for the foreseeable future, which, together with our limited
operating history, make it difficult to assess our future viability.

We  are  a  clinical-stage  biopharmaceutical  company  with  a  limited  operating  history.  Biopharmaceutical  product  development  is  a  highly  speculative
undertaking and involves a substantial degree of risk. We have not yet sought approval for commercial sale of any products and therefore have no products
approved for commercial sale and have not generated any revenue from contracts with customers and have incurred losses in each year since our inception
in March 2009. We have only a limited operating history upon which you can evaluate our business and prospects. In addition, we have limited experience
and have not yet demonstrated an ability to successfully overcome many of the risks and uncertainties frequently encountered by companies in new and
rapidly  evolving  fields,  particularly  in  the  biopharmaceutical  industry.  We  completed  a  Phase  1  clinical  study  of  UBX0101,  a  senolytic  small  molecule
inhibitor of the MDM2/p53 protein-protein interaction, in patients with osteoarthritis, or OA, of the knee and announced initial results in the second quarter
of 2019. We initiated a Phase 2 clinical study in OA of the knee in the fourth quarter of 2019 and we expect top-line results for 12- and 24-week endpoints
in the second half of 2020.  We also initiated a Phase 1b study to evaluate the safety, tolerability and initial effectiveness of both a higher dose and repeat
doses of UBX0101 in the first quarter of 2020. We expect top-line results for 12- and 24-week endpoints from the Phase 1b study in the second half of
2020 and the first half of 2021, respectively.

We  have  had  significant  operating  losses  since  our  inception.  Our  net  loss  for  the  years  ended  December  31,  2019  and  2018,  was  approximately  $82.2
million and $76.4  million, respectively. As of December 31, 2019, we had an accumulated deficit of $245.5 million. Substantially all of our losses have
resulted from expenses incurred in connection with our research and development programs and from general and administrative costs associated with our
operations. We expect to continue to incur losses for the foreseeable future, and we anticipate these losses will increase as we continue to develop our drug
candidates, conduct clinical studies and pursue research and development activities. Even if we achieve profitability in the future, we may not be able to
sustain profitability in subsequent periods. Our prior losses, combined with expected future losses, have had and will continue to have an adverse effect on
our stockholders’ equity and working capital.

We will require substantial additional financing to achieve our goals, and a failure to obtain this capital when needed on acceptable terms, or at all,
could force us to delay, limit, reduce or terminate our product development, other operations or commercialization efforts.

Since our inception, we have invested a significant portion of our efforts and financial resources in research and development activities. Preclinical studies
and clinical studies for our drug candidates and additional research and development activities to discover and develop new drug candidates will require
substantial funds to complete. As of December 31, 2019, we had capital resources consisting of cash, cash equivalents, and marketable securities of $125.0
million.  We  believe  that  we  will  continue  to  expend  substantial  resources  for  the  foreseeable  future  in  connection  with  the  preclinical  and  clinical
development of our lead drug candidates, UBX0101, UBX1325 and UBX1967, and the discovery and/or development of any other drug candidates we may
choose to pursue. These expenditures will include costs associated with conducting preclinical studies and clinical studies, obtaining regulatory approvals,
and manufacturing and supply, as well as marketing and selling any products approved for sale. In addition, other unanticipated costs may arise. Because
the  outcome  of  any  preclinical  study  or  clinical  study  is  highly  uncertain,  we  cannot  reasonably  estimate  the  actual  amounts  necessary  to  successfully
complete the development and commercialization of our lead drug candidates or any future drug candidates.

Based  on  our  current  operating  plans,  we  expect  our  existing  capital  resources  will  fund  our  planned  operating  expenses  into  the  second  half  of  2021.
However,  our  operating  plans  may  change  as  a  result  of  many  factors  currently  unknown  to  us,  and  we  may  need  to  seek  additional  funds  sooner  than
planned,  through  public  or  private  equity  or  debt  financings  or  other  sources,  such  as  strategic  collaborations.  Such  financing  may  result  in  dilution  to
stockholders, the imposition of burdensome debt covenants and repayment obligations, or other restrictions that may affect our business. In addition, we
may seek additional capital due to favorable market conditions or strategic considerations even if we believe we have sufficient funds for our current or
future operating plans.

41

 
 
 
 
 
Our future capital requirements depend on many factors, including:

•

•

•

•

•

•

•

•

•

•

•

•

•

the  scope,  progress,  results  and  costs  of  researching  and  developing  UBX0101,  UBX1325,  UBX1967,  or  any  other  drug  candidates,  and
conducting preclinical studies and clinical studies, including our ongoing Phase 2 clinical study of UBX0101, which we initiated in the fourth
quarter of 2019, the Phase 1b clinical study of UBX0101, which we initiated in the first quarter of 2020, and our planned initial clinical studies
in our ophthalmology program;

the timing of, and the costs involved in, obtaining regulatory approvals for our lead drug candidates or any future drug candidates;

the number and characteristics of any additional drug candidates we develop or acquire;

the timing and amount of any milestone payments we are required to make pursuant to our license agreements;

the cost of manufacturing our lead drug candidates or any future drug candidates and any products we successfully commercialize;

the cost of building a sales force in anticipation of product commercialization;

the cost of commercialization activities if our lead drug candidates or any future drug candidates are approved for sale, including marketing,
sales and distribution costs;

our ability to maintain existing, and establish new, strategic collaborations, licensing or other arrangements and the financial terms of any such
agreements, including the timing and amount of any future milestone, royalty or other payments due under any such agreement;

any product liability or other lawsuits related to our products;

the expenses needed to attract, hire and retain skilled personnel;

the costs associated with being a public company;

the costs involved in preparing, filing, prosecuting, maintaining, defending and enforcing our intellectual property portfolio; and

the timing, receipt and amount of sales of any future approved products, if any.

Additional funds may not be available when we need them, on terms that are acceptable to us, or at all. If adequate funds are not available to us on a timely
basis, we may be required to:

•

•

•

delay, limit, reduce or terminate preclinical studies, clinical studies or other development activities for our lead drug candidates or any future
drug candidate;

delay, limit, reduce or terminate our research and development activities; or

delay,  limit,  reduce  or  terminate  our  efforts  to  establish  manufacturing  and  sales  and  marketing  capabilities  or  other  activities  that  may  be
necessary to commercialize our lead drug candidates or any future drug candidate, or reduce our flexibility in developing or maintaining our
sales and marketing strategy.

We also could choose or be required to seek funds through arrangements with collaborators or others that may require us to relinquish rights to some of our
technologies or drug candidates that we would otherwise pursue on our own. We do not expect to realize revenue from sales of products or royalties from
licensed  products  in  the  foreseeable  future,  if  at  all,  and  unless  and  until  our  drug  candidates  are  clinically  tested,  approved  for  commercialization  and
successfully marketed. To date, we have primarily financed our operations through the sale

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
of debt and equity securities. We will be required to seek additional funding in the future and currently intend to do so through collaborations, public or
private equity offerings or debt financings, credit or loan facilities or a combination of one or more of these funding sources. Our ability to raise additional
funds  will  depend  on  financial,  economic  and  other  factors,  many  of  which  are  beyond  our  control. For  example,  financial  markets  may  be  negatively
impacted by events such as pandemics or public health emergencies. Additional funds may not be available to us on acceptable terms or at all. If we raise
additional funds by issuing equity securities, our stockholders will suffer dilution and the terms of any financing may adversely affect the rights of our
stockholders. In addition, as a condition to providing additional funds to us, future investors may demand, and may be granted, rights superior to those of
existing stockholders. Debt financing, if available, is likely to involve restrictive covenants limiting our flexibility in conducting future business activities,
and, in the event of insolvency, debt holders would be repaid before holders of our equity securities received any distribution of our corporate assets.

Due to the significant resources required for the development of our drug candidates, we must prioritize development of certain drug candidates and/or
certain  disease  indications.  We  may  expend  our  limited  resources  on  candidates  or  indications  that  do  not  yield  a  successful  product  and  fail  to
capitalize on drug candidates or indications that may be more profitable or for which there is a greater likelihood of success.

We plan to continue to develop a pipeline of drug candidates to treat age-related diseases and extend human healthspan. Our clinical development strategy
is  initially  focused  on  the  development  of  senolytic  medicines  designed  to  be  administered  locally  into  diseased  tissue  and  we  are  currently  advancing
programs in musculoskeletal, ophthalmologic, and pulmonary disorders. We are also in the early stages of developing senolytic medicines that could be
administered systemically to treat additional age-related diseases, such as kidney disease, liver disease, and neurodegenerative disease. In addition to our
efforts to eliminate senescent cells, we are also advancing other programs with the potential to extend human healthspan, including the administration of
the administration of α-Klotho hormone.

We seek to maintain a process of prioritization and resource allocation among our programs to maintain a balance between aggressively advancing lead
programs  in  identified  indications  and  exploring  additional  indications  and/or  mechanisms  related  to  diseases  of  aging.  However,  due  to  the  significant
resources required for the development of our drug candidates, we must focus on specific diseases and disease pathways and decide which drug candidates
to
pursue and the amount of resources to allocate to each. Our near-term objective is to demonstrate in our clinical studies that local treatment with senolytic
molecules can alter the course of an age-related disease. To accomplish this goal, we completed a Phase 1 clinical study of UBX0101 in patients with OA
of  the  knee  in  the  second  quarter  of  2019  and  we  initiated  a  Phase  2  clinical  study  of  UBX0101  in  OA  in  the  fourth  quarter  of  2019.  In  addition,  we
initiated  a  Phase  1b  clinical  study  of  UBX0101  in  OA  in  the  first  quarter  of  2020.    To  advance  our  ophthalmology  program,  we  intend  to  complete
Investigational  New  Drug  application,  or  IND,  -enabling  studies  for  our  two  lead  drug  candidates,  UBX1325  and  UBX1967,  prior  to  selecting  the  first
molecule to advance into a first-in-human clinical study. As a result, we expect to initiate a Phase 1 study for this program in the second half of 2020 and
receive initial results from this study in 2021.  We expect to explore multiple age-related eye diseases in our ophthalmology program.

Our decisions concerning the allocation of research, development, collaboration, management and financial resources toward particular drug candidates or
therapeutic areas may not lead to the development of any viable commercial product and may divert resources away from better opportunities. Similarly,
our potential decisions to delay, terminate or collaborate with third parties in respect of certain programs may subsequently also prove to be suboptimal and
could cause us to miss valuable opportunities. If we make incorrect determinations regarding the viability or market potential of any of our programs or
drug candidates or misread trends in the biopharmaceutical industry, particularly those segments focused on aging and healthspan, our business, financial
condition and results of operations could be materially adversely affected. As a result, we may fail to capitalize on viable commercial products or profitable
market opportunities, be required to forego or delay pursuit of opportunities with other drug candidates or other diseases and disease pathways that may
later  prove  to  have  greater  commercial  potential  than  those  we  choose  to  pursue,  or  relinquish  valuable  rights  to  such  drug  candidates  through
collaboration, licensing or other royalty arrangements in cases where it may have been more advantageous for us to invest additional resources to retain
development and commercialization rights.

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Interim, “top-line” and preliminary data from our clinical trials that we announce or publish from time to time may change as more patient data
become available and are subject to audit and verification procedures that could result in material changes in the final data.

From time to time, we may publicly disclose top-line or preliminary data from our clinical trials, which is based on a preliminary analysis of then-available
data, and the results and related findings and conclusions are subject to change following a more comprehensive review of the data related to the particular
study or trial. We also make assumptions, estimations, calculations and conclusions as part of our analyses of data, and we may not have received or had
the opportunity to fully and carefully evaluate all data. As a result, the top-line or preliminary results that we report may differ from future results of the
same studies, or different conclusions or considerations may qualify such results, once additional data have been received and fully evaluated. Top-line or
preliminary data also remain subject to audit and verification procedures that may result in the final data being materially different from the top-line or
preliminary data we previously published. As a result, top-line and preliminary data should be viewed with caution until the final data are available.

From time to time, we may also disclose interim data from our preclinical studies and clinical trials. Interim data from clinical trials that we may conduct
are  subject  to  the  risk  that  one  or  more  of  the  clinical  outcomes  may  materially  change  as  patient  enrollment  continues  and  more  patient  data  become
available. Adverse differences between interim data and final data could significantly harm our business prospects. Further, disclosure of interim data by us
or by our competitors could result in volatility in the price of our common stock.

Further,  others,  including  regulatory  agencies,  may  not  accept  or  agree  with  our  assumptions,  estimates,  calculations,  conclusions  or  analyses  or  may
interpret or weigh the importance of data differently, which could impact the value of the particular program, the approvability or commercialization of the
particular product candidate or product, our ability to make certain claims about our products, and our company in general. In addition, the information we
choose to publicly disclose regarding a particular study or clinical trial is based on what is typically extensive information, and you or others may not agree
with what we determine is material or otherwise appropriate information to include in our disclosure.

If  the  interim,  top-line  or  preliminary  data  that  we  report  differ  from  actual  results,  or  if  others,  including  regulatory  authorities,  disagree  with  the
conclusions  reached,  our  ability  to  obtain  approval  for,  and  commercialize,  our  product  candidates  may  be  harmed,  which  could  harm  our  business,
operating results, prospects or financial condition.

Our operating results may fluctuate significantly, which makes our future operating results difficult to predict and could cause our operating results to
fall below expectations.

Our quarterly and annual operating results may fluctuate significantly, making it difficult for us to predict our future operating results. These fluctuations
may occur due to a variety of factors, many of which are outside of our control and may be difficult to predict, including:

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the timing, cost and level of investment in research, development and, if approved, commercialization activities relating to our drug candidates,
which may change from time to time;

the timing and status of enrollment for our clinical studies;

the  cost  of  manufacturing  our  drug  candidates,  as  well  as  building  out  our  supply  chain,  which  may  vary  depending  on  the  quantity  of
production and the terms of our agreements with manufacturers;

expenditures we may incur to acquire, develop or commercialize additional drug candidates and technologies;

timing and amount of any milestone, royalty or other payments due under any collaboration or license agreement;

future accounting pronouncements or changes in our accounting policies;

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the timing and success or failure of preclinical studies and clinical studies for our drug candidates or competing drug candidates, or any other
change in the competitive landscape of our industry, including consolidation among our competitors or partners;

the timing of receipt of approvals for our drug candidates from regulatory authorities in the United States, or U.S., and internationally;

coverage  and  reimbursement  policies  with  respect  to  our  drug  candidates,  if  approved,  and  potential  future  drugs  that  compete  with  our
products;

the level of demand for our products, if approved, which may vary significantly over time; and

potential disruption caused by unforeseen events such as pandemics and public health emergencies, like the coronavirus.

The  cumulative  effects  of  these  factors  could  result  in  large  fluctuations  and  unpredictability  in  our  quarterly  and  annual  operating  results.  As  a  result,
comparing our operating results on a period-to-period basis may not be meaningful. Investors should not rely on our past results as an indication of our
future performance.

This variability and unpredictability could also result in our failing to meet the expectations of industry or financial analysts or investors for any period. If
our revenue or operating results fall below the expectations of analysts or investors or below any forecasts we may provide to the market, or if the forecasts
we provide to the market are below the expectations of analysts or investors, the price of our common stock could decline substantially. Such a stock price
decline could occur even when we have met any previously publicly stated revenue or earnings guidance we may provide.

Risks Related to Our Business

Our core therapeutic approach to extending human healthspan is based on our understanding of cellular senescence. Utilizing senolytic molecules to
treat age-related diseases is a novel therapeutic approach, which exposes us to unforeseen risks and makes it difficult to predict the time and cost of
drug development and potential for regulatory approval.

We  are  developing  a  pipeline  of  drug  candidates  to  treat  age-related  diseases  and  extend  human  healthspan.  Our  foundational  science  and  lead  drug
candidates  are  based  on  senescence  biology.  We  believe  that  we  can  develop  drug  candidates  capable  of  eliminating  or  causing  the  elimination  of
accumulated senescent cells and their associated Senescence Associated Secretory Phenotype, or SASP, when administered locally. We are also in the early
stages of developing senolytic medicines that could be administered systemically to treat additional other age-related diseases such as kidney disease, liver
disease, and neurodegenerative disease. In our development efforts we intend to explore senolytic medicines that use multiple modalities. However, our
approach to treating age-related diseases is novel and the scientific research that forms the basis of our efforts to develop senolytic medicines is ongoing.
We have only recently begun testing our senolytic molecules in humans and the majority of our current data is limited to pre-clinical animal models and in
vitro cell lines, the results of which may not translate into humans. We currently have no conclusive evidence in humans, that the accumulation of senescent
cells and resulting exposure to SASP factors is the underlying cause of tissue damage and dysfunction associated with many age-related diseases.

The  indications  we  are  currently  pursuing,  including  OA,  of  the  knee,  and  several  age-related  eye  diseases,  we  believe  to  be  heterogeneous  and
multifactorial  diseases  driven  by  multiple  factors,  including  those  that  could  potentially  be  SASP  factors.  While  evidence  suggests  that,  in  each  case,
individual  SASP  factors  contribute  to  the  disease,  it  is  our  belief  that  modulation  of  multiple  factors  is  likely  needed  to  achieve  a  meaningful  clinical
benefit and we do not yet know which of the SASP factors might be most important in each disease or whether we can measure them. For example, our
Phase 1 OA study was designed to measure up to 24 SASP factors and disease biomarkers we believe to be relevant to OA in humans.  Of these 24 SASP
factors and disease biomarkers, a subset of 19 in the Phase 1 OA study met criteria we established to enable meaningful measurement and analysis.  Of
these 19 SASP factors and disease biomarkers, ten increased or decreased in a manner we believe consistent with a

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mechanism involving disease modulation, one was not consistent with such a mechanism, and changes in the remaining eight were not reliably different
from the placebo arm. As such, there can be no assurances that even if we are able to develop senolytic medicines capable of eliminating or causing the
elimination of senescent cells and thereby  modulating  their  associated  SASP factors,  that  such  medicines  would  safely  and  effectively  treat  age-related
diseases.

Further, while cellular senescence is a natural occurring biological process, the administration of senolytic medicines to eliminate or cause the elimination
of accumulated senescent cells and modulating their associated SASP in humans has not been widely tested and may potentially harm healthy tissue or
result in unforeseen safety events. We may also ultimately discover that our senolytic molecules do not possess certain properties required for therapeutic
effectiveness, or that even if found to be effective in one type of tissue, that such molecules will be effective in other tissues. In addition, given the novel
nature of this therapeutic approach, designing preclinical and clinical studies to demonstrate the effect of senolytic medicines is complex and exposes us to
unforeseen  risks.  For  example,  certain  of  our  attempts  to  replicate  early  in  vivo  findings  in  different  animal  models  have  proven  to  be  challenging,  for
example with respect to our efforts to mimic a disease like OA, which develops over a long period of time in humans, as well as certain eye and lung
diseases. In addition, the scientific evidence to support the feasibility of developing systemic senolytic medicines is both preliminary and limited. We may
spend substantial funds attempting to develop these drug candidates and never succeed in doing so.

No  regulatory  authority  has  granted  approval  for  a  senolytic  medicine.  As  such,  we  believe  the  U.S.  Food  and  Drug  Administration,  or  the  FDA,  has
limited experience with senescence, which may increase the complexity, uncertainty and length of the clinical development and regulatory approval process
for  our  drug  candidates.  We  may  never  receive  approval  to  market  and  commercialize  any  drug  candidate.  Even  if  we  obtain  regulatory  approval,  the
approval may be for targets, disease indications or patient populations that are not as broad as we intended or desired or may require labeling that includes
significant use or distribution restrictions or safety warnings. We may be required to perform additional or unanticipated clinical studies to obtain approval
or  be  subject  to  post-marketing  testing  requirements  to  maintain  marketing  authorization.  If  our  senolytic  molecules  prove  to  be  ineffective,  unsafe  or
commercially unviable, our entire senolytic platform and pipeline would have little, if any, value, which would have a material and adverse effect on our
business, financial condition, results of operations and prospects.

Our business is dependent on the successful development, regulatory approval, and commercialization of our drug candidates, all of which are in early
stages of development and none of which have been tested in a human subject.

We have no products approved for sale and all of our drug candidates are in early stages of development. We completed a Phase 1 clinical study of our first
lead drug candidate, UBX0101, in the second quarter of 2019 and we initiated a Phase 2 clinical study of UBX0101 in the fourth quarter of 2019 and a
Phase 1b clinical study of both a higher dose and repeat doses in the first quarter of 2020.  To advance our ophthalmology program, we intend to complete
IND-enabling  studies  for  our  two  lead  drug  candidates,  UBX1325  and  UBX1967,  prior  to  selecting  the  first  molecule  to  advance  into  a  first-in-human
clinical study. As a result, we expect to initiate a Phase 1 study for this program in the second half of 2020 pursuant to which we intend to explore multiple
age-related eye diseases. UBX0101 is the only drug candidate that we have administered to humans, and as such, we face significant translational risk with
our drug candidates. We may also be required by the FDA or similar foreign regulatory agencies to conduct additional preclinical studies beyond those
planned  to  support  the  commencement  of  clinical  trials.  For  example,  in  preclinical  studies,  we  observed  that  UBX1967  showed  sustained  exposure  in
ocular tissues of interest after intravitreal injection. After engaging the FDA regarding the design of IND-enabling studies for UBX1967, we determined
that the duration of such preclinical studies would be longer than originally anticipated due to the extended exposure profile, which caused us to continue to
preclinical studies of UBX1325 in parallel and delayed the commencement of our initial Phase 1 study for age-related eye diseases.

The success of our business, including our ability to finance our company and generate any revenue in the future, will primarily depend on the successful
development,  regulatory  approval  and  commercialization  of  drug  candidates  from  our  senolytic  medicine  pipeline.  However,  given  our  early  stage  of
development, it may be many years, if we succeed at all, before we have demonstrated the safety and efficacy of a drug candidate sufficient to warrant
approval for commercialization.

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In the future, we may also become dependent on other drug candidates that we may develop or acquire. The clinical and commercial success of our drug
candidates and future drug candidates will depend on a number of factors, including the following:

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our ability to raise any additional required capital on acceptable terms, or at all;

our ability to complete IND-enabling studies and successfully submit an IND or comparable applications in foreign jurisdictions;

timely completion of our preclinical studies and clinical studies, which may be significantly slower or cost more than we currently anticipate
and  will  depend  substantially  upon  the  performance  of  third-party  contractors,  some  of  whom  could  be  adversely  impacted  by  unforeseen
events such as pandemics and public health emergencies, like the coronavirus;

whether we are required by the FDA or similar foreign regulatory agencies to conduct additional clinical studies or other studies beyond those
planned to support the approval and commercialization of our drug candidates or any future drug candidates;

acceptance of our proposed indications and primary endpoint assessments relating to the proposed indications of our drug candidates by the
FDA and similar foreign regulatory authorities;

our ability to demonstrate to the satisfaction of the FDA and similar foreign regulatory authorities the safety, efficacy and acceptable risk-to-
benefit profile of our lead drug candidates or any future drug candidates;

the prevalence, duration and severity of potential side effects or other safety issues experienced with our drug candidates or future approved
products, if any;

the timely receipt of necessary marketing approvals from the FDA and similar foreign regulatory authorities;

achieving  and  maintaining,  and,  where  applicable,  ensuring  that  our  third-party  contractors  achieve  and  maintain  compliance  with  our
contractual obligations and with all regulatory requirements applicable to our lead drug candidates or any future drug candidates or approved
products, if any;

the  willingness  of  physicians,  professional  societies,  operators  of  clinics,  hospitals,  and  patients  to  recommend,  utilize  or  adopt  any  of  our
future drug candidates to treat age-related diseases;

the ability of third parties with whom we contract to manufacture adequate clinical study and commercial supplies of our lead drug candidates
or any future drug candidates, to remain in good standing with regulatory agencies and develop, validate and maintain commercially viable
manufacturing processes that are compliant with current good manufacturing practices, or cGMP;

our ability to successfully develop a commercial strategy and thereafter commercialize our drug candidates or any future drug candidates in the
U.S., and internationally, if approved for marketing, reimbursement, sale and distribution in such countries and territories, whether alone or in
collaboration with others;

the convenience of our treatment or dosing regimen;

acceptance  by  physicians,  payors  and  patients  of  the  benefits,  safety  and  efficacy  of  our  drug  candidates  or  any  future  drug  candidates,  if
approved, including relative to alternative and competing treatments;

patient demand for our drug candidates, if approved;

our ability to establish and enforce intellectual property rights in and to our drug candidates or any future drug candidates; and

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our ability to avoid third-party patent interference, intellectual property challenges or intellectual property infringement claims.

These  factors,  many  of  which  are  beyond  our  control,  could  cause  us  to  experience  significant  delays  or  be  unable  to  obtain  regulatory  approvals  or
commercialize  our  drug  candidates.  Even  if  regulatory  approvals  are  obtained,  we  may  never  achieve  success  in  commercializing  any  of  our  drug
candidates. Accordingly, we cannot provide assurances that we will be able to generate sufficient revenue through the sale of our drug candidates or any
future drug candidates to continue our business or achieve profitability.

We may be unable to obtain regulatory approval for our drug candidates under applicable regulatory requirements. The denial or delay of any such
approval would delay commercialization of our drug candidates and adversely impact our potential to generate revenue, our business and our results of
operations.

To gain approval to market our drug candidates, we must provide the FDA and foreign regulatory authorities with clinical data that adequately demonstrate
the safety and efficacy of the drug candidate for the intended indication applied for in the applicable regulatory filing. For our senolytic medicines, we must
also  demonstrate  that  eliminating  or  causing  the  elimination  of  senescent  cells  and  modulating  relevant  associated  SASP  factors  will  lead  to  the
improvement of well-defined and measurable endpoints.

We have not previously submitted a new drug application, or NDA, or biologics license application, or BLA, to the FDA, or similar approval filings to
comparable  foreign  regulatory  authorities.  An  NDA,  BLA  or  other  relevant  regulatory  filing  must  include  extensive  preclinical  and  clinical  data  and
supporting information to establish that the drug candidate is safe and effective, or that a biological drug candidate is safe, pure and potent for each desired
indication. The NDA, BLA or other relevant regulatory submission must also include significant information regarding the chemistry, manufacturing and
controls for the product.

The research, testing, manufacturing, labeling, approval, sale, marketing and distribution of drug and biologic products are subject to extensive regulation
by the FDA and other regulatory authorities in the U.S. and other countries, and such regulations differ from country to country. We are not permitted to
market our drug candidates in the U.S. or in any foreign countries until they receive the requisite approval from the applicable regulatory authorities of such
jurisdictions.

The FDA or any foreign regulatory bodies can delay, limit or deny approval of our drug candidates for many reasons, including:

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our inability to demonstrate to the satisfaction of the FDA or the applicable foreign regulatory body that any of our drug candidates is safe and
effective for the requested indication;

the  FDA’s  or  the  applicable  foreign  regulatory  agency’s  disagreement  with  our  trial  protocol  or  the  interpretation  of  data  from  preclinical
studies or clinical studies;

our inability to demonstrate that the clinical and other benefits of any of our drug candidates outweigh any safety or other perceived risks;

the FDA’s or the applicable foreign regulatory agency’s requirement for additional preclinical studies or clinical studies;

the FDA’s or the applicable foreign regulatory agency’s failure to approve the formulation, labeling or specifications of UBX0101, UBX1325,
UBX1967, or any of our future drug candidates;

the  FDA’s  or  the  applicable  foreign  regulatory  agency’s  failure  to  approve  the  manufacturing  processes  or  facilities  of  third-party
manufacturers upon which we rely; or

the potential for approval policies or regulations of the FDA or the applicable foreign regulatory agencies to significantly change in a manner
that renders our clinical data insufficient for approval.

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Of the large number of biopharmaceutical and pharmaceutical products in development, only a small percentage successfully complete the FDA or other
regulatory approval processes and are commercialized.

In  addition,  disruptions  at  the  FDA  and  other  regulatory  agencies  that  are  unrelated  to  our  company  or  our  products  could  also  cause  delays  to  the
regulatory approval process for our products. For example, over the last several years, including in December 2018 and January 2019, the U.S. government
has shut down several times and certain regulatory agencies, including the FDA, have had to furlough critical employees and stop critical activities. If a
prolonged government shutdown occurs, it could significantly impact the ability of the FDA to timely review and process our regulatory submissions.

Even if we eventually complete clinical testing and receive approval from the FDA or applicable foreign agencies for any of our drug candidates, the FDA
or the applicable foreign regulatory agency may grant approval contingent on the performance of costly additional clinical studies which may be required
after approval. The FDA or the applicable foreign regulatory agency also may approve our lead drug candidates for limited indications or narrower patient
populations than we originally requested, and the FDA, or applicable foreign regulatory agency, may not approve our drug candidates with the labeling that
we believe is necessary or desirable for the successful commercialization of such drug candidates.

Any delay in obtaining, or inability to obtain, applicable regulatory approval would delay or prevent commercialization of our drug candidates and would
materially adversely impact our business and prospects.

Clinical development involves a lengthy and expensive process with an uncertain outcome, and results of earlier studies and trials may not be predictive
of future trial results.

Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. Failure or delay can occur at any time during the
clinical study process. Success in preclinical studies and early clinical studies does not ensure that later clinical studies will be successful. A number of
companies in the biotechnology, and pharmaceutical industries have suffered significant setbacks in clinical studies, even after positive results in earlier
preclinical  studies  or  clinical  studies.  These  setbacks  have  been  caused  by,  among  other  things,  preclinical  findings  made  while  clinical  studies  were
underway and safety or efficacy observations made in clinical studies, including previously unreported adverse events. The results of our preclinical animal
studies or studies in ex vivo human tissues may not be predictive of the results of outcomes in human clinical studies. For example, our senolytic molecules
may demonstrate different chemical and pharmacological properties in patients than they do in laboratory studies or may interact with human biological
systems in unforeseen or harmful ways.

Additionally, with respect to our initial clinical trials for our senolytic drug candidates, we may be unable to accurately predict whether or in what manner
we will be able to measure the impact of a drug candidate on relevant SASP factors and disease biomarkers. For example, in the initial single ascending
dose, or SAD, portion of our Phase 1 OA study, we intended to collect synovial fluid from the knee joint; however, in a number of cases, we were unable to
obtain  a  sufficient  amount  of  fluid  for  analysis  of  biomarkers.  As  a  result,  we  expanded  the  study  to  include  a  second  portion  for  biomarker
assessment.  This second portion involved an additional cohort of patients and an alternative procedure, saline lavage, intended to provide a greater number
of sufficient samples size for SASP and disease biomarkers assessment.

Drug  candidates  in  later  stages  of  clinical  studies  may  fail  to  show  the  desired  pharmacological  properties  or  safety  and  efficacy  traits  despite  having
progressed through preclinical studies and initial clinical studies. Notwithstanding any promising results in earlier studies, we cannot be certain that we will
not face similar setbacks. Even if we are able to initiate and complete clinical studies, the results may not be sufficient to obtain regulatory approval for our
drug candidates.

Although we completed our Phase 1 clinical study of UBX0101 in OA in the second quarter of 2019 and initiated a Phase 2 clinical study of UBX0101 in
OA in the fourth quarter of 2019 and a Phase 1b clinical study of UBX0101 in OA in the first quarter of 2020, we may experience delays in obtaining the
FDA’s authorization to initiate further clinical studies of UBX0101, in completing ongoing studies of our other drug candidates or in initiating our planned
studies and trials. Additionally, we cannot be certain that studies or trials for our drug candidates will begin on time,

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not require redesign, enroll an adequate number of subjects on time or be completed on schedule, if at all. Clinical studies can be prolonged, delayed or
terminated for a variety of reasons, including:

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the FDA or comparable foreign regulatory authorities disagreeing with or requiring changes to the design or implementation of our clinical
studies;

delays in obtaining regulatory approval to commence or continue a trial;

reaching agreement on acceptable terms with prospective contract research organizations, or CROs, and clinical study sites, the terms of which
can be subject to extensive negotiation and may vary significantly among different CROs and trial sites;

obtaining institutional review board, or IRB, approval at each trial site;

recruiting an adequate number of suitable patients to participate in a trial;

having subjects complete a trial or return for post-treatment follow-up;

encountering difficulties in gathering the range of biological data from patients needed to fully assess the impact of our drug candidates, such
as the challenges we encountered in collecting synovial fluid from OA patients in the single ascending dose portion of our Phase 1 clinical
study;

clinical sites deviating from trial protocol or dropping out of a trial;

addressing subject safety concerns that arise during the course of a trial;

adding a sufficient number of clinical study sites; or

obtaining sufficient product supply of drug candidate for use in preclinical studies or clinical studies from third-party suppliers some of whom
could be adversely impacted by unforeseen events such as pandemics and public health emergencies, like the coronavirus.

We may experience numerous adverse or unforeseen events during, or as a result of, preclinical studies and clinical studies that could delay or prevent our
ability to receive marketing approval or commercialize our drug candidates, including:

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clinical  studies  of  our  drug  candidates  may  produce  negative  or  inconclusive  results,  and  we  may  decide,  or  regulators  may  require  us,  to
modify  clinical  study  design,  conduct  additional  clinical  studies  or  abandon  drug  development  programs,  including  all  of  our  senolytic
programs;

the number of patients required for clinical studies of our drug candidates may be larger than we anticipate, enrollment in these clinical studies
may be slower than we anticipate, or participants may drop out of these clinical studies at a higher rate than we anticipate;

our third-party contractors may fail to comply with regulatory requirements, fail to maintain adequate quality controls, or be unable to provide
us with sufficient product supply to conduct and complete preclinical studies or clinical studies of our drug candidates in a timely manner, or at
all;

we  or  our  investigators  might  have  to  suspend  or  terminate  clinical  studies  of  our  drug  candidates  for  various  reasons,  including  non-
compliance with regulatory requirements, a finding that our drug candidates have undesirable side effects or other unexpected characteristics, a
finding that the participants are being exposed to unacceptable health risks, or due to unforeseen events such as pandemics and public health
emergencies, like the coronavirus;

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the quality of our drug candidates or other materials necessary to conduct preclinical studies or clinical studies of our drug candidates may be
inadequate;

regulators may revise the requirements for approving our drug candidates, or such requirements may not be as we anticipate; and

future collaborators may conduct clinical studies in ways they view as advantageous to them but that are suboptimal for us.

If we are required to conduct additional clinical studies or other testing of our drug candidates beyond those that we currently contemplate, if we are unable
to successfully complete clinical studies of our drug candidates or other testing, if the results of these trials or tests are not positive or are only moderately
positive, or if there are safety concerns, we may:

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incur unplanned costs;

be delayed in obtaining marketing approval for our drug candidates or fail to obtain marketing approval at all;

obtain marketing approval in some countries and not in others;

obtain marketing approval for indications or patient populations that are not as broad as intended or desired;

obtain marketing approval with labeling that includes significant use or distribution restrictions or safety warnings, including boxed warnings;

be subject to additional post-marketing testing requirements; or

have the treatment removed from the market after obtaining marketing approval.

We could also encounter delays if a clinical study is suspended or terminated by us, by the IRBs of the institutions in which such trials are being conducted,
by the Data Safety Monitoring Board, or DSMB, for such trial or by the FDA or other regulatory authorities. Such authorities may suspend or terminate a
clinical  study  due  to  a  number  of  factors,  including  failure  to  conduct  the  clinical  study  in  accordance  with  regulatory  requirements  or  our  clinical
protocols, inspection of the clinical study operations or trial site by the FDA or other regulatory authorities resulting in the imposition of a clinical hold,
unforeseen safety issues or adverse side effects, failure to demonstrate a benefit from using a drug, changes in governmental regulations or administrative
actions or lack of adequate funding to continue the clinical study.

Further,  conducting  clinical  studies  in  foreign  countries,  as  we  may  do  for  certain  of  our  drug  candidates,  presents  additional  risks  that  may  delay
completion  of  our  clinical  studies.  These  risks  include  the  failure  of  enrolled  patients  in  foreign  countries  to  adhere  to  clinical  protocol  as  a  result  of
differences in healthcare services or cultural customs, managing additional administrative burdens associated with foreign regulatory schemes, as well as
political  and  economic  risks  relevant  to  such  foreign  countries  including  those  caused  by  unforeseen  events  such  as  pandemics  and  public  health
emergencies, like the coronavirus.

Principal  investigators  for  our  clinical  studies  may  serve  as  scientific  advisors  or  consultants  to  us  from  time  to  time  and  may  receive  cash  or  equity
compensation in connection with such services. If these relationships and any related compensation result in perceived or actual conflicts of interest, or a
regulatory  authority  concludes  that  the  financial  relationship  may  have  affected  the  interpretation  of  the  trial,  the  integrity  of  the  data  generated  at  the
applicable clinical study site may be questioned and the utility of the clinical study itself may be jeopardized, which could result in the delay or rejection of
the marketing application we submit. Any such delay or rejection could prevent or delay us from commercializing our current or future drug candidates.

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If we experience termination or delays in the completion of any preclinical study or clinical study of our drug candidates, the commercial prospects of our
drug candidates may be harmed, and our ability to generate revenues from any of these drug candidates will be delayed or unrealized. In addition, any
delays  in  completing  our  clinical  studies  may  increase  our  costs,  slow  down  our  drug  candidate  development  and  approval  process  and  jeopardize  our
ability to commence product sales and generate revenues. Any of these occurrences may significantly harm our business, financial condition and prospects.
In addition, many of the factors that cause, or lead to, a delay in the commencement or completion of clinical studies may also ultimately lead to the denial
of regulatory approval of our drug candidates. If one or more of our drug candidates or our senescence technology generally prove to be ineffective, unsafe
or commercially unviable, our platform and pipeline would have significantly diminished value, which would have a material and adverse effect on our
business, financial condition, results of operations and prospects.

We may not be successful in our efforts to continue to create a pipeline of drug candidates or to develop commercially successful products. If we fail to
successfully identify and develop additional drug candidates, our commercial opportunity may be limited.

We  are  committed  to  developing  senolytic  medicines  that  slow,  halt  or  reverse  age-related  diseases  and  we  are  currently  advancing  multiple  senolytic
molecules to address a variety of age-related diseases, including musculoskeletal, ophthalmologic and pulmonary disorders. As senolytic medicines are not
limited to intervention by a single mode of action or molecular target, we believe that we can modulate a number of biologic pathways in order to trigger
the  beneficial  elimination  of  senescent  cells.  However,  our  core  therapeutic  approach  is  based  on  our  belief  that  the  elimination  of  the  accumulation  of
senescent cells and modulation of their accompanying SASP can treat a root cause of many diseases of aging, which may never be successfully validated in
a human. The indications we are currently pursuing, including OA of the knee and several age-related eye diseases, we believe to be heterogeneous and
multifactorial diseases driven by multiple SASP factors. While evidence suggests that, in each case, individual SASP factors contribute to the disease, it is
our belief that modulation of multiple factors is likely needed for a meaningful clinical benefit to be observed and we do not yet know which of the SASP
factors will be most important or whether we can measure them.

In  addition,  identifying,  developing,  obtaining  regulatory  approval  and  commercializing  drug  candidates  for  the  treatment  of  age-related  diseases  will
require substantial additional funding and is prone to the risks of failure inherent in drug development. Research programs to identify drug candidates also
require substantial technical, financial and human resources, regardless of whether or not any drug candidates are ultimately identified, and even if our
preclinical  research  programs  initially  show  promise  in  identifying  potential  drug  candidates,  they  may  fail  to  yield  drug  candidates  for  clinical
development.

In addition, we believe that many age-related diseases will require the development of senolytic medicines that can be administered systemically and that
our ability to realize the full potential of extending human healthspan will require additional non-senescence based therapeutic approaches. As a result, we
intend to continue to dedicate resources and effort to better understand fundamental aging mechanisms, such as loss of circulating factors such as α-Klotho
hormone, and translate these insights into human medicines. However, the scientific evidence to support the feasibility of developing systemic senolytic
medicines is both preliminary and limited and our non-senolytic programs are based on emerging science. We therefore cannot provide any assurance that
we will be able to successfully identify or acquire additional drug candidates, advance any of these additional drug candidates through the development
process, successfully commercialize any such additional drug candidates, if approved, or assemble sufficient resources to identify, acquire, develop or, if
approved,  commercialize  additional  drug  candidates.  If  we  are  unable  to  successfully  identify,  acquire,  develop  and  commercialize  additional  drug
candidates, our commercial opportunities may be limited.

It may be many years, if ever, before we develop senolytic medicines capable of systemic administration to treat systemic diseases of aging.

We are focusing initially on the development of senolytic molecules for age-related diseases that can be treated by means of local treatment and intend to
continue our research into the development of systemic senolytic medicines. However, we are still at a very early stage of developing locally administered
senolytic medicines, and we must establish proof-of-concept in humans for local treatment before developing a systemically administered senolytic

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medicine. We still face significant risks in the development of localized treatments. As a result, it may be many years before we have sufficient human data
and scientific understanding to effectively pursue a systemically administered senolytic medicine, if ever.

If  we  encounter  difficulties  enrolling  patients  in  our  clinical  studies,  our  clinical  development  activities  could  be  delayed  or  otherwise  adversely
affected.

The timely completion of clinical studies in accordance with their protocols depends, among other things, on our ability to enroll a sufficient number of
patients who remain in the study until its conclusion. We may experience difficulties in patient enrollment in our clinical studies for a variety of reasons.
The enrollment of patients depends on many factors, including:

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the patient eligibility criteria defined in the protocol;

the size of the patient population required for analysis of the trial’s primary endpoints;

the proximity of patients to trial sites;

the design of the trial;

our ability to recruit clinical study investigators with the appropriate competencies and experience;

clinicians’ and patients’ perceptions as to the potential advantages of the drug candidate being studied in relation to other available therapies,
including any new drugs that may be approved for the indications we are investigating; and

our ability to obtain and maintain patient consents.

In addition, our clinical studies may compete with other clinical studies for drug candidates that are in the same therapeutic areas as our drug candidates,
and this competition will reduce the number and types of patients available to us, because some patients who might have opted to enroll in our trials may
instead opt to enroll in a trial being conducted by one of our competitors. Since the number of qualified clinical investigators is limited, we may conduct
some of our clinical studies at the same clinical study sites that some of our competitors use, which will reduce the number of patients who are available for
our clinical studies in such clinical study site.

Further, the administration of senolytic medicines designed to eliminate or cause the elimination of senescent cells and thereby modulate their associated
SASP may result in unforeseen events, including by harming healthy tissues. As a result, it is possible that safety concerns could negatively affect patient
enrollment  among  the  patient  populations  that  we  intend  to  treat,  including  among  those  in  indications  with  a  low  risk  of  mortality.  Delays  in  patient
enrollment may result in increased costs or may affect the timing or outcome of the planned clinical studies, which could prevent completion of these trials
and adversely affect our ability to advance the development of our drug candidates.

Our  drug  candidates  may  cause  undesirable  side  effects  or  have  other  properties  that  could  delay  or  prevent  their  regulatory  approval,  limit  the
commercial profile of an approved label, or result in significant negative consequences following marketing approval, if any.

Undesirable side effects caused by our drug candidates could cause us or regulatory authorities to interrupt, delay or halt clinical studies and could result in
a more restrictive label or the delay or denial of regulatory approval by the FDA or comparable foreign regulatory authorities. Other than in our Phase 1
clinical  study  of  UBX0101,  which  was  completed  in  the  second  quarter  of  2019,  and  our  ongoing  Phase  2  and  Phase  1b  clinical  studies  of  UBX0101,
which  were  initiated  in  the  fourth  quarter  of  2019  and  the  first  quarter  of  2020,  respectively,  senolytic  medicines  designed  to  eliminate  or  cause  the
elimination of senescent cells and associated SASP have never been tested in humans. As a result, even though in our completed Phase 1 clinical study
UBX0101 was generally well tolerated up to the maximum administered dose of 4.0 mg in Parts A and B of the study, any clinical studies we initiate could
reveal a high and unacceptable severity and prevalence of side effects, and it is possible that patients enrolled in such clinical

53

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
studies  could  respond  in  unexpected  ways.  For  instance,  in  preclinical  in  vivo  animal  and  ex  vivo  human  tissue  studies,  our  senolytic  molecules  have
exhibited  clearance  of  senescent  cells,  however  the  elimination  of  accumulated  senescent cells  may  result  in  unforeseen  events,  including  by  harming
healthy cells or tissues. In addition, the entry by cells into a senescent state is a natural biological process that we believe may have protective effects, such
as halting the proliferation of damaged cells. The treatment of tissues with senolytic molecules could interfere with such protective processes.

If unacceptable side effects arise in the development of our drug candidates, we, the FDA, the IRBs at the institutions in which our studies are conducted,
or  the  DSMB  could  suspend  or  terminate  our  clinical  studies  or  the  FDA  or  comparable  foreign  regulatory  authorities  could  order  us  to  cease  clinical
studies or deny approval of our drug candidates for any or all targeted indications. Treatment-related side effects could also affect patient recruitment or the
ability of enrolled patients to complete any of our clinical studies or result in potential product liability claims. In addition, these side effects may not be
appropriately recognized or managed by the treating medical staff. We expect to have to train medical personnel using our drug candidates to understand
the  side  effect  profiles  for  our  clinical  studies  and  upon  any  commercialization  of  any  of  our  drug  candidates.  Inadequate  training  in  recognizing  or
managing the potential side effects of our drug candidates could result in patient injury or death. Any of these occurrences may harm our business, financial
condition and prospects significantly.

In  addition,  even  if  we  successfully  advance  any  of  our  drug  candidates  into  and  through  clinical  studies,  such  trials  will  likely  only  include  a  limited
number of subjects and limited duration of exposure to our drug candidates. As a result, we cannot be assured that adverse effects of our drug candidates
will not be uncovered when a significantly larger number of patients are exposed to the drug candidate. Further, clinical studies may not be sufficient to
determine the effect and safety consequences of taking our drug candidates over a multi-year period. For example, even though in Parts A and B of our
study of UBX0101 there were no serious adverse events and no patient discontinued because of an adverse event, there can be no assurance that it will
demonstrate a similarly favorable safety profile in subsequent clinical trials.

If any of our drug candidates receives marketing approval, and we or others later identify undesirable side effects caused by such products, a number of
potentially significant negative consequences could result, including:

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regulatory authorities may withdraw their approval of the product;

we may be required to recall a product or change the way such product is administered to patients;

additional  restrictions  may  be  imposed  on  the  marketing  of  the  particular  product  or  the  manufacturing  processes  for  the  product  or  any
component thereof;

regulatory authorities may require the addition of labeling statements, such as a “black box” warning or a contraindication;

we may be required to implement a Risk Evaluation and Mitigation Strategy, or REMS, or create a Medication Guide outlining the risks of
such side effects for distribution to patients;

we could be sued and held liable for harm caused to patients;

the product may become less competitive; and

our reputation may suffer.

Any of the foregoing events could prevent us from achieving or maintaining market acceptance of the particular drug candidate, if approved, and result in
the loss of significant revenues to us, which would materially and adversely affect our results of operations and business. In addition, if one or more of our
drug candidates or our senescence approach generally prove to be unsafe, our entire platform and pipeline could be affected, which would have a material
and adverse effect on our business, financial condition, results of operations and prospects.

54

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Even if our lead drug candidates or any future drug candidates obtain regulatory approval, they may fail to achieve the broad degree of physician and
patient adoption and use necessary for commercial success.

Even  if  one  or  more  of  our  drug  candidates  receive  FDA  or  other  regulatory  approvals,  the  commercial  success  of  any  of  our  current  or  future  drug
candidates will depend significantly on the broad adoption and use of the resulting product by physicians and patients for approved indications. Our drug
candidates may not be commercially successful for a variety of reasons, including: competitive factors, pricing or physician preference, reimbursement by
insurers, the degree and rate of physician and patient adoption of our current or future drug candidates. If approved, the commercial success of our drug
candidates will depend on a number of factors, including:

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the clinical indications for which the product is approved and patient demand for approved products that treat those indications;

the safety and efficacy of our product as compared to other available therapies;

the availability of coverage and adequate reimbursement from managed care plans, insurers and other healthcare payors for any of our drug
candidates that may be approved;

acceptance by physicians, operators of clinics and patients of the product as a safe and effective treatment;

physician and patient willingness to adopt a new therapy over other available therapies to treat approved indications;

overcoming any biases physicians or patients may have toward particular therapies for the treatment of approved indications;

proper training and administration of our drug candidates by physicians and medical staff;

public misperception regarding the use of our therapies, or public bias against “anti-aging” companies;

patient  satisfaction  with  the  results  and  administration  of  our  drug  candidates  and  overall  treatment  experience,  including,  for  example,  the
convenience of any dosing regimen;

the cost of treatment with our drug candidates in relation to alternative treatments and reimbursement levels, if any, and willingness to pay for
the product, if approved, on the part of insurance companies and other third-party payers, physicians and patients;

the willingness of patients to pay for certain of our products, if approved;

the revenue and profitability that our products may offer a physician as compared to alternative therapies;

the prevalence and severity of side effects;

limitations or warnings contained in the FDA-approved labeling for our products;

the willingness of physicians, operators of clinics and patients to utilize or adopt our products as a solution;

any FDA requirement to undertake a REMS;

the effectiveness of our sales, marketing and distribution efforts;

adverse publicity about our products or favorable publicity about competitive products; and

potential product liability claims.

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We cannot assure you that our current or future drug candidates, if approved, will achieve broad market acceptance among physicians and patients. Any
failure by our drug candidates that obtain regulatory approval to achieve market acceptance or commercial success would adversely affect our results of
operations.

We  rely  on  third-party  suppliers  to  manufacture  preclinical  and  clinical  supplies  of  our  drug  candidates  and  we  intend  to  continue  to  rely  on  third
parties to produce such preclinical and clinical supplies as well as commercial supplies of any approved product. The loss of these suppliers, or their
failure  to  comply  with  applicable  regulatory  requirements  or  to  provide  us  with  sufficient  quantities  at  acceptable  quality  levels  or  prices,  or  at  all,
would materially and adversely affect our business.

We do not have the infrastructure or capability internally to manufacture supplies of our drug candidates or the materials necessary to produce our drug
candidates for use in the conduct of our clinical studies, and we lack the internal resources and the capability to manufacture any of our drug candidates on
a  clinical  or  commercial  scale.  The  facilities  used  by  our  contract  manufacturers  to  manufacture  our  drug  candidates  are  subject  to  various  regulatory
requirements and may be subject to the inspection of the FDA or other regulatory authorities. We do not control the manufacturing process of, and are
completely  dependent  on,  our  contract  manufacturing  partners  for  compliance  with  the  regulatory  requirements,  known  as  cGMPs.  If  our  contract
manufacturers  cannot  successfully  manufacture  material  that  conforms  to  our  specifications  and  the  strict  regulatory  requirements  of  the  FDA  or
comparable  regulatory  authorities  in  foreign  jurisdictions,  we  may  not  be  able  to  rely  on  their  manufacturing  facilities  for  the  manufacture  or  our  drug
candidates. In addition, we have limited control over the ability of our contract manufacturers to maintain adequate quality control, quality assurance and
qualified personnel. If the FDA or a comparable foreign regulatory authority finds these facilities inadequate for the manufacture of our drug candidates or
if such facilities are subject to enforcement action in the future or are otherwise inadequate, we may need to find alternative manufacturing facilities, which
would significantly impact our ability to develop, obtain regulatory approval for or market our drug candidates.

We currently intend to supply all of our drug candidates in all territories for our clinical development programs. We currently rely on third parties at key
stages in our supply chain. For instance, the supply chains for our lead drug candidates involve several manufacturers that specialize in specific operations
of the manufacturing process, specifically, raw materials manufacturing, drug substance manufacturing and drug product manufacturing. As a result, the
supply chain for the manufacturing of our drug candidates is complicated and we expect the logistical challenges associated with our supply chain to grow
more complex as our drug candidates progress through the clinical trial process. Some of these third parties may also be adversely impacted by unforeseen
events such as pandemics and public health emergencies, like the coronavirus.

We  do  not  have  any  control  over  the  process  or  timing  of  the  acquisition  or  manufacture  of  materials  by  our  manufacturers.  Further,  we  have  not  yet
engaged  any  manufacturers  for  the  commercial  supply  of  our  drug  candidates.  Although  we  intend  to  enter  into  such  agreements  prior  to  commercial
launch of any of our drug candidates, we may be unable to enter into any such agreement or do so on commercially reasonable terms, which could have a
material adverse impact upon our business. We generally do not begin a preclinical study and we do not intend to initiate any clinical studies unless we
believe we have access to a sufficient supply of a drug candidate to complete such study or trial. In addition, any significant delay in, or quality control
problems with respect to, the supply of a drug candidate, or the raw material components thereof, for an ongoing study or trial could considerably delay
completion of our preclinical studies or future clinical studies, product testing and potential regulatory approval of our drug candidates.

Moreover,  if  there  is  a  disruption  to  one  or  more  of  our  third-party  manufacturers’  or  suppliers’  relevant  operations,  or  if  we  are  unable  to  enter  into
arrangements for the commercial supply of our drug candidates, we will have no other means of producing our lead drug candidates until they restore the
affected  facilities  or  we  or  they  procure  alternative  manufacturing  facilities  or  sources  of  supply.  Our  ability  to  progress  our  preclinical  and  clinical
programs  could  be  materially  and  adversely  impacted  if  any  of  the  third-party  suppliers  upon  which  we  rely  were  to  experience  a  significant  business
challenge, disruption or failure due to issues such as financial difficulties or bankruptcy, issues relating to other customers such as regulatory or quality
compliance issues, or other financial, legal, regulatory or reputational issues.

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Additionally, any damage to or destruction of our third-party manufacturers’ or suppliers’ facilities or equipment may significantly impair our ability to
manufacture our drug candidates on a timely basis.

In addition, to manufacture our lead drug candidates in the quantities that we believe would be required to meet anticipated market demand, our third-party
manufacturers would likely need to increase manufacturing capacity and, in some cases, we would need to secure alternative sources of commercial supply,
which  could  involve  significant  challenges  and  may  require  additional  regulatory  approvals.  In  addition,  the  development  of  commercial-scale
manufacturing  capabilities  may  require  us  and  our  third-party  manufacturers  to  invest  substantial  additional  funds  and  hire  and  retain  the  technical
personnel  who  have  the  necessary  manufacturing  experience.  Neither  we  nor  our  third-party  manufacturers  may  successfully  complete  any  required
increase to existing manufacturing capacity in a timely manner, or at all. If our manufacturers or we are unable to purchase the raw materials necessary for
the manufacture of our drug candidates on acceptable terms, at sufficient quality levels, or in adequate quantities, if at all, the commercial launch of our
lead drug candidates or any future drug candidates would be delayed or there would be a shortage in supply, which would impair our ability to generate
revenues from the sale of such drug candidates, if approved.

We  depend  on  third-party  suppliers  for  key  raw  materials  used  in  our  manufacturing  processes,  and  the  loss  of  these  third-party  suppliers  or  their
inability to supply us with adequate raw materials could harm our business.

We rely on third-party suppliers for the raw materials required for the production of our drug candidates. Our dependence on these third-party suppliers and
the challenges we may face in obtaining adequate supplies of raw materials involve several risks, including limited control over pricing, availability, and
quality and delivery schedules. As a small company, our negotiation leverage is limited, and we are likely to get lower priority than our competitors who
are larger than we are. We cannot be certain that our suppliers will continue to provide us with the quantities of these raw materials that we require or
satisfy our anticipated specifications and quality requirements. Any supply interruption in limited or sole sourced raw materials could materially harm our
ability to manufacture our drug candidates until a new source of supply, if any, could be identified and qualified. We may be unable to find a sufficient
alternative supply channel in a reasonable time or on commercially reasonable terms. Any performance failure on the part of our suppliers could delay the
development and potential commercialization of our drug candidates, including limiting supplies necessary for clinical studies and regulatory approvals,
which would have a material adverse effect on our business.

We rely on third parties in the conduct of critical portions of our preclinical studies and intend to rely on third parties in the conduct of critical portions of
our future clinical studies. If these third parties do not successfully carry out their contractual duties, fail to comply with applicable regulatory requirements
or meet expected deadlines, we may be unable to obtain regulatory approval for our drug candidates. Some of these third parties may also be adversely
impacted by unforeseen events such as pandemics and public health emergencies, like the coronavirus.

We currently do not have the ability to independently conduct preclinical studies that comply with the regulatory requirements known as good laboratory
practice, or GLP, requirements. We also do not currently have the ability to independently conduct any clinical studies. The FDA and regulatory authorities
in  other  jurisdictions  require  us  to  comply  with  regulations  and  standards,  commonly  referred  to  as  good  clinical  practice,  or  GCP,  requirements  for
conducting, monitoring, recording and reporting the results of clinical studies, in order to ensure that the data and results are scientifically credible and
accurate and that the trial subjects are adequately informed of the potential risks of participating in clinical studies. We rely on medical institutions, clinical
investigators, contract laboratories and other third parties, such as CROs, to conduct GLP-compliant preclinical studies and GCP-compliant clinical studies
on our drug candidates properly and on time. While we have agreements governing their activities, we control only certain aspects of their activities and
have limited influence over their actual performance. The third parties with whom we contract for execution of our GLP-compliant preclinical studies and
our GCP-compliant clinical studies play a significant role in the conduct of these studies and trials and the subsequent collection and analysis of data. These
third  parties  are  not  our  employees  and,  except  for  restrictions  imposed  by  our  contracts  with  such  third  parties,  we  have  limited  ability  to  control  the
amount or timing of resources that they devote to our programs. Although we rely on these third parties to conduct our GLP-compliant preclinical studies
and  GCP-compliant  clinical  studies,  we  remain  responsible  for  ensuring  that  each  of  our  GLP  preclinical  studies  and  clinical  studies  is  conducted  in
accordance  with  its  investigational  plan  and  protocol  and  applicable  laws  and  regulations,  and  our  reliance  on  the  CROs  does  not  relieve  us  of  our
regulatory responsibilities.

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Many of the third parties with whom we contract may also have relationships with other commercial entities, potentially including our competitors, for
whom  they  may  also  be  conducting  clinical  studies  or  other  drug  development  activities  that  could  harm  our  competitive  position.  If  the  third  parties
conducting our preclinical studies or our clinical studies do not adequately perform their contractual duties or obligations, experience significant business
challenges, disruptions or failures, do not meet expected deadlines, terminate their agreements with us or need to be replaced, or if the quality or accuracy
of the data they obtain is compromised due to their failure to adhere to our protocols or to GCPs, or for any other reason, we may need to enter into new
arrangements  with  alternative  third  parties.  This  could  be  difficult,  costly  or  impossible,  and  our  preclinical  studies  or  clinical  studies  may  need  to  be
extended, delayed, terminated or repeated. As a result, we may not be able to obtain regulatory approval in a timely fashion, or at all, for the applicable
drug candidate, our financial results and the commercial prospects for our drug candidates would be harmed, our costs could increase, and our ability to
generate revenues could be delayed.

We are currently conducting and will continue to conduct preclinical trials and contract with third-party manufacturers in foreign countries, which
could expose us to risks that could have a material adverse effect on the success of our business.

We have conducted in the past and are currently conducting preclinical trials in the United States, Canada and China and contract with third-party suppliers
in the United States, China and Denmark. Accordingly, we are subject to risks associated with doing business globally, including commercial, political, and
financial risks.  In addition, we are subject to potential disruption caused by military conflicts; potentially unstable governments or legal systems; civil or
political upheaval or unrest; local labor policies and conditions; possible expropriation, nationalization, or confiscation of assets; problems with repatriation
of foreign earnings; economic or trade sanctions; closure of markets to imports; anti-American sentiment; terrorism or other types of violence in or outside
the  United  States;  health  pandemics;  and  a  significant  reduction  in  global  travel.  For  example,  pandemics  and  public  health  emergencies,  such  as  the
coronavirus, could disrupt the ability of our third-party service providers, including Wuxi AppTec (Hong Kong) Limited, which conducts certain preclinical
studies  of  our  drug  candidates  in  China  pursuant  to  a  services  agreement  we  entered  into  in  2016,  to  provide  us  with  services  that  are  critical  to  the
development of our drug candidates. Our success will depend, in part, on our ability to overcome the challenges we encounter with respect to these risks
and other factors affecting U.S. companies with global operations. If our global clinical trials or foreign third-party suppliers were to experience significant
disruption  due  to  these  risks  or  for  other  reasons,  it  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of  operations  and
prospects.

We  face  significant  competition  in  an  environment  of  rapid  technological  and  scientific  change,  and  our  drug  candidates,  if  approved,  will  face
significant competition and our failure to effectively compete may prevent us from achieving significant market penetration. Most of our competitors
have significantly greater resources than we do, and we may not be able to successfully compete.

The  biotechnology  and  pharmaceutical  industries  in  particular  are  characterized  by  rapidly  advancing  technologies,  intense  competition  and  a  strong
emphasis  on  developing  proprietary  therapeutics.  Numerous  companies  are  engaged  in  the  development,  patenting,  manufacturing  and  marketing  of
healthcare  products  competitive  with  those  that  we  are  developing.  We  face  competition  from  a  number  of  sources,  such  as  pharmaceutical  companies,
generic  drug  companies,  biotechnology  companies  and  academic  and  research  institutions,  many  of  which  have  greater  financial  resources,  marketing
capabilities,  sales  forces,  manufacturing  capabilities,  research  and  development  capabilities,  clinical  study  expertise,  intellectual  property  portfolios,
experience in obtaining patents and regulatory approvals for drug candidates and other resources than we do. Some of the companies that offer competing
products also have a broad range of other product offerings, large direct sales forces and long-term customer relationships with our target physicians, which
could inhibit our market penetration efforts. Mergers and acquisitions in the pharmaceutical industry may result in even more resources being concentrated
among  a  smaller  number  of  our  competitors.  Smaller  or  early-stage  companies  may  also  prove  to  be  significant  competitors,  particularly  through
collaborative arrangements with large and established companies. These competitors also compete with us in recruiting and retaining qualified scientific
and  management  personnel  and  establishing  clinical  study  sites  and  patient  registration  for  clinical  studies,  as  well  as  in  acquiring  technologies
complementary to, or necessary for, our programs. In addition, certain of our drug candidates, if approved, may compete with other products that treat age-

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related diseases, including over the counter, or OTC, treatments, for a share of some patients’ discretionary budgets and for physicians’ attention within
their clinical practices.

We are aware of other companies seeking to develop treatments to prevent or treat aging-related diseases through various biological pathways, including
Calico and resTORbio. Within our three leading senolytic programs, our drug candidates would compete against current therapies from a wide range of
companies and technologies, including:

• Musculoskeletal diseases, including osteoarthritis: current standard of care treatments (though not disease-modifying and focused on symptom
management)  include  non-steroidal  anti-inflammatory  drugs  (ibuprofen,  diclofenac,  celecoxib),  intra-articular  steroids  (triamcinolone),
analgesic pain relief (Acetaminophen), or narcotic pain relief (tramadol).

•

•

Ophthalmology  diseases,  including  diabetic  retinopathy:  current  standard  of  care  treatments  include  anti-VEGF  antibodies  (bevacizumab,
ranibizumab, aflibercept, brolucizumab); intravitreal steroid (dexamethasone); and pan-retinal photocoagulation by laser for both neovascular
AMD, DR, and DME. There is no currently available treatment for geographic atrophy form of AMD. There are potentially disease-modifying
therapeutics are being developed by several pharmaceutical and biotechnology companies, including Roche/Genentech and Regeneron.

Pulmonary  disease,  including  idiopathic  pulmonary  fibrosis:  therapeutics  are  being  sold  and  developed  by  several  pharmaceutical  and
biotechnology  companies  and  academic  institutions,  including  Genentech,  Boehringer-Ingelheim,  Cytokinetics  and  Mallinckrodt,  and  are  in
various stages of clinical studies.

Further, we believe that potential competitors may be able to develop senolytic medicines utilizing well-established molecules and pathways, which could
enable the development of competitive drug candidates utilizing the same cellular senescence biological theories.

Certain alternative treatments offered by competitors may be available at lower prices and may offer greater efficacy or better safety profiles. Furthermore,
currently  approved  products  could  be  discovered  to  have  application  for  treatment  of  age-related  diseases  generally,  which  could  give  such  products
significant  regulatory  and  market  timing  advantages  over  any  of  our  drug  candidates.  Our  competitors  also  may  obtain  FDA,  EMA  or  other  regulatory
approval for their products more rapidly than we may obtain approval for ours and may obtain orphan product exclusivity from the FDA for indications our
drug candidates are targeting, which could result in our competitors establishing a strong market position before we are able to enter the market. Newly
developed systemic or non-systemic treatments that replace existing therapies that currently are only utilized in patients suffering from severe disease may
also  have  lessened  side  effects  or  reduced  prices  compared  to  current  therapies,  which  make  them  more  attractive  for  patients  suffering  from  mild  to
moderate disease. Even if a generic or OTC product is less effective than our drug candidates, it may be more quickly adopted by physicians and patients
than our competing drug candidates based upon cost or convenience.

The  successful  commercialization  of  our  drug  candidates  will  depend  in  part  on  the  extent  to  which  governmental  authorities  and  health  insurers
establish adequate coverage, reimbursement levels and pricing policies. Failure to obtain or maintain coverage and adequate reimbursement for our
drug candidates, if approved, could limit our ability to market those products and decrease our ability to generate revenue.

The  availability  and  adequacy  of  coverage  and  reimbursement  by  governmental  healthcare  programs  such  as  Medicare  and  Medicaid,  private  health
insurers and other third-party payors are essential for most patients to be able to afford prescription medications such as our drug candidates, assuming
FDA approval. Our ability to achieve acceptable levels of coverage and reimbursement for products by governmental authorities, private health insurers
and other organizations will have an effect on our ability to successfully commercialize our drug candidates. Assuming we obtain coverage for our drug
candidates  by  a  third-party  payor,  the  resulting  reimbursement  payment  rates  may  not  be  adequate  or  may  require  co-payments  that  patients  find
unacceptably high. We cannot be sure that coverage and reimbursement in the U.S., the EU or elsewhere will be available for our drug candidates or any

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product that we may develop, and any reimbursement that may become available may be decreased or eliminated in the future.

Third-party  payors  increasingly  are  challenging  prices  charged  for  pharmaceutical  products  and  services,  and  many  third-party  payors  may  refuse  to
provide coverage and reimbursement for particular drugs or biologics when an equivalent generic drug, biosimilar or a less expensive therapy is available.
It  is  possible  that  a  third-party  payor  may  consider  our  drug  candidates  as  substitutable  and  only  offer  to  reimburse  patients  for  the  cost  of  the  less
expensive product. Even if we show improved efficacy or improved convenience of administration with our drug candidates, pricing of existing third-party
therapeutics may limit the amount we will be able to charge for our drug candidates. These payors may deny or revoke the reimbursement status of a given
product or establish prices for new or existing marketed products at levels that are too low to enable us to realize an appropriate return on our investment in
our drug candidates. If reimbursement is not available or is available only at limited levels, we may not be able to successfully commercialize our drug
candidates and may not be able to obtain a satisfactory financial return on our investment in the development of drug candidates.

There is significant uncertainty related to the insurance coverage and reimbursement of newly-approved products. In the U.S., third-party payors, including
private and governmental payors, such as the Medicare and Medicaid programs, play an important role in determining the extent to which new drugs and
biologics will be covered. The Medicare and Medicaid programs increasingly are used as models in the U.S. for how private payors and other governmental
payors develop their coverage and reimbursement policies for drugs and biologics. Some third-party payors may require pre-approval of coverage for new
or innovative devices or drug therapies before they will reimburse healthcare providers who use such therapies. We cannot predict at this time what third-
party payors will decide with respect to the coverage and reimbursement for our drug candidates.

No uniform policy for coverage and reimbursement for products exists among third-party payors in the U.S. Therefore, coverage and reimbursement for
products can differ significantly from payor to payor. As a result, the coverage determination process is often a time-consuming and costly process that will
require  us  to  provide  scientific  and  clinical  support  for  the  use  of  our  drug  candidates  to  each  payor  separately,  with  no  assurance  that  coverage  and
adequate reimbursement will be applied consistently or obtained in the first instance. Furthermore, rules and regulations regarding reimbursement change
frequently, in some cases on short notice, and we believe that changes in these rules and regulations are likely.

Outside the U.S., international operations are generally subject to extensive governmental price controls and other market regulations, and we believe the
increasing emphasis on cost-containment initiatives in Europe and other countries have and will continue to put pressure on the pricing and usage of our
drug candidates. In many countries, the prices of medical products are subject to varying price control mechanisms as part of national health systems. Other
countries allow companies to fix their own prices for medical products but monitor and control company profits.

Additional  foreign  price  controls  or  other  changes  in  pricing  regulation  could  restrict  the  amount  that  we  are  able  to  charge  for  our  drug  candidates.
Accordingly, in markets outside the U.S., the reimbursement for our drug candidates may be reduced compared with the U.S. and may be insufficient to
generate commercially reasonable revenue and profits.

Moreover, increasing efforts by governmental and third-party payors in the U.S. and abroad to cap or reduce healthcare costs may cause such organizations
to limit both coverage and the level of reimbursement for newly approved products and, as a result, they may not cover or provide adequate payment for
our drug candidates. We expect to experience pricing pressures in connection with the sale of our drug candidates due to the trend toward managed health
care,  the  increasing  influence  of  health  maintenance  organizations  and  additional  legislative  changes.  The  downward  pressure  on  healthcare  costs  in
general,  particularly  prescription  drugs  and  biologics  and  surgical  procedures  and  other  treatments,  has  become  intense.  As  a  result,  increasingly  high
barriers are being erected to the entry of new products.

We currently have no sales organization. If we are unable to establish sales capabilities on our own or through third parties, we may not be able to
market and sell our drug candidates effectively in the U.S. and foreign jurisdictions, if approved, or generate product revenue.

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We currently do not have a marketing or sales organization. In order to commercialize our drug candidates in the U.S. and foreign jurisdictions, we must
build our marketing, sales, distribution, managerial and other non-technical capabilities or make arrangements with third parties to perform these services,
and  we  may  not  be  successful  in  doing  so.  If  any  of  our  drug  candidates  receive  regulatory  approval,  we  expect  to  establish  a  sales  organization  with
technical expertise and supporting distribution capabilities to commercialize each such drug candidate, which will be expensive and time consuming. We
have  no  prior  experience  in  the  marketing,  sale  and  distribution  of  pharmaceutical  products  and  there  are  significant  risks  involved  in  building  and
managing a sales organization, including our ability to hire, retain, and incentivize qualified individuals, generate sufficient sales leads, provide adequate
training  to  sales  and  marketing  personnel,  and  effectively  manage  a  geographically  dispersed  sales  and  marketing  team.  Any  failure  or  delay  in  the
development of our internal sales, marketing and distribution capabilities would adversely impact the commercialization of these products. We may choose
to collaborate with third parties that have direct sales forces and established distribution systems, either to augment our own sales force and distribution
systems or in lieu of our own sales force and distribution systems. If we are unable to enter into such arrangements on acceptable terms or at all, we may
not  be  able  to  successfully  commercialize  our  drug  candidates.  If  we  are  not  successful  in  commercializing  our  drug  candidates  or  any  future  drug
candidates, either on our own or through arrangements with one or more third parties, we may not be able to generate any future product revenue and we
would incur significant additional losses.

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

As of March 1, 2020, we had 98 full-time employees. We will need to continue to expand our managerial, operational, finance and other resources in order
to  manage  our  operations  and  clinical  studies,  continue  our  development  activities  and  commercialize  our  lead  drug  candidates  or  any  future  drug
candidates.  Our  management  and  personnel,  systems  and  facilities  currently  in  place  may  not  be  adequate  to  support  this  future  growth.  Our  need  to
effectively execute our growth strategy requires that we:

•

•

•

•

manage our clinical studies effectively;

identify, recruit, retain, incentivize and integrate additional employees, including sales personnel;

manage our internal research, development and operational efforts effectively while carrying out our contractual obligations to third parties;
and

continue to improve our operational, financial and management controls, reports systems and procedures.

If we fail to attract and retain senior management and key scientific personnel, we may be unable to successfully develop our lead drug candidates or
any future drug candidates, conduct our clinical studies and commercialize our current or any future drug candidates.

Our success depends in part on our continued ability to attract, retain and motivate highly qualified management, clinical and scientific personnel. We are
highly dependent upon our senior management as well as our senior scientists. In early March 2020, we announced that our Chairman and Chief Executive
Officer, Keith R. Leonard, would resign from his position as Chief Executive Officer and that Anirvan Ghosh, Ph.D. had been appointed to replace him
effective as of March 30, 2020.  Although Mr. Leonard will continue to serve as Chairman of our Board of Directors, disruption caused by the transition or
by  the  loss  of  ongoing  services  of  any  other  members  of  our  senior  management  team  or  our  senior  scientists  could  delay  or  prevent  the  successful
development of our product pipeline, initiation or completion of our planned clinical studies or the commercialization of our lead drug candidates or any
future drug candidates. In addition, in the months following the Chief Executive Officer transition it may be more difficult to evaluate the effectiveness, on
an individual or collective basis, of our senior management team and its ability to address future challenges to our business.

Competition for qualified personnel in the biotechnology and pharmaceuticals field is intense due to the limited number of individuals who possess the
skills  and  experience  required  by  our  industry.  We  will  need  to  hire  additional  personnel  as  we  expand  our  clinical  development  and  if  we  initiate
commercial activities. We may not be able to attract and retain quality personnel on acceptable terms, or at all. In addition, to the extent we hire personnel

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from competitors, we may be subject to allegations that they have been improperly solicited or that they have divulged proprietary or other confidential
information, or that their former employers own their research output.

If product liability lawsuits are brought against us, we may incur substantial liabilities and may be required to limit commercialization of our current
or future drug candidates.

We face an inherent risk of product liability as a result of the clinical testing of our drug candidates and will face an even greater risk if we commercialize
any products. For example, we may be sued if any product we develop allegedly causes injury or is found to be otherwise unsuitable during product testing,
manufacturing, marketing or sale. Any such product liability claims may include allegations of defects in manufacturing, defects in design, and a failure to
warn of dangers inherent in the product, negligence, strict liability, and a breach of warranty. Claims could also be asserted under state consumer protection
acts.  If  we  cannot  successfully  defend  ourselves  against  product  liability  claims,  we  may  incur  substantial  liabilities  or  be  required  to  limit
commercialization of our drug candidates.

Even a successful defense would require significant financial and management resources. Regardless of the merits or eventual outcome, liability claims
may result in:

•

•

•

•

•

•

•

•

•

decreased demand for our current or future drug candidates;

injury to our reputation;

withdrawal of clinical study participants;

costs to defend the related litigation;

a diversion of management’s time and our resources;

substantial monetary awards to trial participants or patients;

regulatory investigations, product recalls, withdrawals or labeling, marketing or promotional restrictions;

loss of revenue; and

the inability to commercialize our current or any future drug candidates.

Our inability to obtain and maintain sufficient product liability insurance at an acceptable cost and scope of coverage to protect against potential product
liability claims could prevent or inhibit the commercialization of our current or any future drug candidates we develop. We currently carry product liability
insurance covering our clinical studies. Although we maintain such insurance, any claim that may be brought against us could result in a court judgment or
settlement in an amount that is not covered, in whole or in part, by our insurance or that is in excess of the limits of our insurance coverage. Our insurance
policies also have various exclusions and deductibles, and we may be subject to a product liability claim for which we have no coverage. We will have to
pay any amounts awarded by a court or negotiated in a settlement that exceed our coverage limitations or that are not covered by our insurance, and we
may not have, or be able to obtain, sufficient funds to pay such amounts. Moreover, in the future, we may not be able to maintain insurance coverage at a
reasonable cost or in sufficient amounts to protect us against losses. If and when we obtain approval for marketing any of our drug candidates, we intend to
expand our insurance coverage to include the sale of such drug candidate; however, we may be unable to obtain this liability insurance on commercially
reasonable terms or at all.

Our existing collaborations as well as additional collaboration arrangements that we may enter into in the future may not be successful, which could
adversely affect our ability to develop and commercialize our drug candidates.

We utilize external collaborations and currently maintain approximately five active early-stage research and discovery focused collaborations. In the future,
we  may  seek  additional  collaboration  arrangements  for  the  commercialization,  or  potentially  for  the  development,  of  certain  of  our  drug  candidates
depending on the merits of

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retaining  commercialization  rights  for  ourselves  as  compared  to  entering  into  collaboration  arrangements.  To  the  extent  that  we  decide  to  enter  into
additional  collaboration  agreements  in  the  future,  we  may  face  significant  competition  in  seeking  appropriate  collaborators.  Moreover,  collaboration
arrangements are complex and time-consuming to negotiate, document, implement and maintain and challenging to manage. We may not be successful in
our  efforts  to  prudently  manage  our  existing  collaborations  or  to  enter  new  ones  should  we  chose  to  do  so.  The  terms  of  new  collaborations,  or  other
arrangements that we may establish may not be favorable to us.

The success of our collaboration arrangements will depend heavily on the efforts and activities of our collaborators and partners. Collaborations are subject
to numerous risks, which may include risks that:

•

•

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•

•

•

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•

•

•

•

•

collaborators and partners have significant discretion in determining the efforts and resources that they will apply to collaborations and they
may not devote the level of effort or resources we expect;

collaborators may not pursue development and commercialization of our drug candidates or may elect not to continue or renew development or
commercialization programs based on clinical study results, changes in their strategic focus due to their acquisition of competitive products or
their internal development of competitive products, availability of funding or other external factors, such as a business combination that diverts
resources or creates competing priorities;

collaborators  may  delay  clinical  studies,  provide  insufficient  funding  for  a  clinical  study  program,  stop  a  clinical  study,  abandon  a  drug
candidate, repeat or conduct new clinical studies or require a new formulation of a drug candidate for clinical testing;

collaborators could independently develop, or develop with third parties, products that compete directly or indirectly with our products or drug
candidates;

a  collaborator  with  marketing,  manufacturing  and  distribution  rights  to  one  or  more  products  may  not  commit  sufficient  resources  to  or
otherwise not perform satisfactorily in carrying out these activities;

we could grant exclusive rights to our collaborators that would prevent us from collaborating with others;

collaborators  may  not  properly  maintain  or  defend  our  intellectual  property  rights  or  may  use  our  intellectual  property  or  proprietary
information in a way that gives rise to actual or threatened litigation that could jeopardize or invalidate our intellectual property or proprietary
information or expose us to potential liability;

disputes may arise between us and a collaborator that cause the delay or termination of the research, development or commercialization of our
current or future drug candidates or that result in costly litigation or arbitration that diverts management attention and resources;

collaborations  may  be  terminated,  resulting  in  a  need  for  additional  capital  to  pursue  further  development  or  commercialization  of  the
applicable current or future drug candidates;

collaborators may own or co-own intellectual property covering products that results from our collaborating with them, and in such cases, we
would not have the exclusive right to develop or commercialize such intellectual property;

disputes may arise with respect to the ownership of any intellectual property developed pursuant to our collaborations; and

a collaborator’s sales and marketing activities or other operations may not be in compliance with applicable laws resulting in civil or criminal
proceedings.

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Unfavorable global economic or political conditions could adversely affect our business, financial condition or results of operations.

Our results of operations could be adversely affected by general conditions in the global economy and in the global financial markets. Furthermore, the
market for products with the potential to treat age-related diseases, particularly those affecting large populations in a wide range of geographic locations,
may be particularly vulnerable to unfavorable economic conditions. A global financial crisis or a global or regional political disruption could cause extreme
volatility  in  the  capital  and  credit  markets.  A  severe  or  prolonged  economic  downturn  or  political  disruption  could  result  in  a  variety  of  risks  to  our
business, including weakened demand for our lead drug candidates or any future drug candidates, if approved, and our ability to raise additional capital
when needed on acceptable terms, if at all. A weak or declining economy or political disruption could also strain our manufacturers or suppliers, possibly
resulting  in  supply  disruption,  or  cause  our  customers  to  delay  making  payments  for  our  services.  Weakened  or  delining  economic  conditions  could  be
caused by a number of factors including pandemics and public health emergencies, like the coronavirus. Any of the foregoing could harm our business and
we cannot anticipate all of the ways in which the political or economic climate and financial market conditions could adversely impact our business.

We or the third parties upon whom we depend may be adversely affected by earthquakes, other natural disasters or unforeseen pandemics and public
health emergencies, like the coronavirus, and our business continuity and disaster recovery plans may not adequately protect us from a serious disaster.

Our corporate headquarters and other facilities are located in the San Francisco Bay Area, which in the past has experienced both severe earthquakes and
wildfires.  Although  we  carry  earthquake  insurance,  it  is  limited  in  scope.  Earthquakes,  wildfires  or  other  natural  disasters  could  severely  disrupt  our
operations, and have a material adverse effect on our business, results of operations, financial condition and prospects.

If a natural disaster, power outage or other event occurred that prevented us from using all or a significant portion of our headquarters, that damaged critical
infrastructure,  such  as  our  enterprise  financial  systems  or  manufacturing  resource  planning  and  enterprise  quality  systems,  or  that  otherwise  disrupted
operations, it may be difficult or, in certain cases, impossible, for us to continue our business for a substantial period of time. The disaster recovery and
business continuity plans we have in place currently are limited and are unlikely to prove adequate in the event of a serious disaster or similar event. We
may  incur  substantial  expenses  as  a  result  of  the  limited  nature  of  our  disaster  recovery  and  business  continuity  plans,  which,  particularly  when  taken
together with our lack of earthquake insurance, could have a material adverse effect on our business. Measures taken in response to a pandemnic, such as
the coronavirus, which causes a public health emergency, could also disrupt our operations, and have a material adverse effect on our business, results of
operations, financial condition and prospects.

Furthermore, integral parties in our supply chain are similarly vulnerable to natural disasters or other sudden, unforeseen and severe adverse events. If such
an event were to affect our supply chain, it could have a material adverse effect on our business.

Significant  disruptions  of  information  technology  systems  or  breaches  of  data  security  could  materially  adversely  affect  our  business,  results  of
operations and financial condition.

We collect and maintain information in digital form that is necessary to conduct our business, and we are increasingly dependent on information technology
systems  and  infrastructure  to  operate  our  business.  In  the  ordinary  course  of  our  business,  we  collect,  store  and  transmit  large  amounts  of  confidential
information, including intellectual property, proprietary business information and personal information. It is critical that we do so in a secure manner to
maintain  the  confidentiality  and  integrity  of  such  confidential  information.  We  have  established  physical,  electronic  and  organizational  measures  to
safeguard and secure our systems to prevent a data compromise, and rely on commercially available systems, software, tools, and monitoring to provide
security for our information technology systems and the processing, transmission and storage of digital information. We have also outsourced elements of
our information technology infrastructure, and as a result a number of third-party vendors may or could have access to our confidential information. Our
internal  information  technology  systems  and  infrastructure,  and  those  of  our  current  and  any  future  collaborators,  contractors  and  consultants  and  other
third parties on which we rely, are vulnerable to damage from computer viruses, malware, natural disasters, terrorism, war, telecommunication

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and electrical failures, cyberattacks or cyber-intrusions over the Internet, attachments to emails, persons inside our organization, or persons with access to
systems inside our organization.

The risk of a security breach or disruption, particularly through cyber-attacks or cyber intrusion, including by computer hackers, foreign governments and
cyber  terrorists,  has  generally  increased  as  the  number,  intensity  and  sophistication  of  attempted  attacks  and  intrusions  from  around  the  world  have
increased. In addition, the prevalent use of mobile devices that access confidential information increases the risk of data security breaches, which could
lead  to  the  loss  of  confidential  information  or  other  intellectual  property.  The  costs  to  us  to  mitigate  network  security  problems,  bugs,  viruses,  worms,
malicious  software  programs  and  security  vulnerabilities  could  be  significant,  and  while  we  have  implemented  security  measures  to  protect  our  data
security and information technology systems, our efforts to address these problems may not be successful, and these problems could result in unexpected
interruptions,  delays,  cessation  of  service  and  other  harm  to  our  business  and  our  competitive  position.  If  such  an  event  were  to  occur  and  cause
interruptions in our operations, it could result in a material disruption of our product development programs. For example, the loss of clinical study data
from  completed  or  ongoing  or  planned  clinical  studies  could  result  in  delays  in  our  regulatory  approval  efforts  and  significantly  increase  our  costs  to
recover or reproduce the data.

Moreover,  if  a  computer  security  breach  affects  our  systems  or  results  in  the  unauthorized  release  of  personally  identifiable  information,  our  reputation
could be materially damaged. In addition, such a breach may require notification to governmental agencies, the media or individuals pursuant to various
federal and state privacy and security laws, if applicable, including the Health Insurance Portability and Accountability Act of 1996, as amended by the
Health  Information  Technology  for  Clinical  Health  Act  of  2009,  and  its  implementing  rules  and  regulations,  as  well  as  regulations  promulgated  by  the
Federal Trade Commission and state breach notification laws. We would also be exposed to a risk of loss or litigation and potential liability, which could
materially adversely affect our business, results of operations and financial condition.

Our  employees  and  independent  contractors,  including  principal  investigators,  consultants,  commercial  collaborators,  service  providers  and  other
vendors may engage in misconduct or other improper activities, including noncompliance with regulatory standards and requirements, which could
have an adverse effect on our results of operations.

We  are  exposed  to  the  risk  that  our  employees  and  independent  contractors,  including  principal  investigators,  consultants,  any  future  commercial
collaborators, service providers and other vendors may engage in misconduct or other illegal activity. Misconduct by these parties could include intentional,
reckless  and/or  negligent  conduct  or  other  unauthorized  activities  that  violate  the  laws  and  regulations  of  the  FDA  and  other  similar  regulatory  bodies,
including those laws that require the reporting of true, complete and accurate information to such regulatory bodies; manufacturing standards; U.S. federal
and state healthcare fraud and abuse, data privacy laws and other similar non-U.S. laws; or laws that require the true, complete and accurate reporting of
financial information or data. Activities subject to these laws also involve the improper use or misrepresentation of information obtained in the course of
clinical studies, the creation of fraudulent data in our preclinical studies or clinical studies, or illegal misappropriation of product, which could result in
regulatory  sanctions  and  cause  serious  harm  to  our  reputation.  It  is  not  always  possible  to  identify  and  deter  misconduct  by  employees  and  other  third-
parties,  and  the  precautions  we  take  to  detect  and  prevent  this  activity  may  not  be  effective  in  controlling  unknown  or  unmanaged  risks  or  losses  or  in
protecting us from governmental investigations or other actions or lawsuits stemming from a failure to be in compliance with such laws or regulations. In
addition, we are subject to the risk that a person or government could allege such fraud or other misconduct, even if none occurred. If any such actions are
instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could have a significant impact on our business
and  financial  results,  including,  without  limitation,  the  imposition  of  significant  civil,  criminal  and  administrative  penalties,  damages,  monetary  fines,
disgorgements, possible exclusion from participation in Medicare, Medicaid and other U.S. healthcare programs, individual imprisonment, other sanctions,
contractual damages, reputational harm, diminished profits and future earnings and curtailment of our operations, any of which could adversely affect our
ability to operate our business and our results of operations.

Our business involves the use of hazardous materials and we and our third-party manufacturers and suppliers must comply with environmental laws
and regulations, which can be expensive and restrict how we do business.

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Our  research  and  development  activities  and  our  third-party  manufacturers’  and  suppliers’  activities  involve  the  controlled  storage,  use  and  disposal  of
hazardous materials owned by us, including the components of our product and drug candidates and other hazardous compounds. We and any third-party
manufacturers and suppliers we engage are subject to numerous federal, state and local environmental, health and safety laws, regulations and permitting
requirements, including those governing laboratory procedures; the generation, handling, use, storage, treatment, and disposal of hazardous and regulated
materials and wastes; the emission and discharge of hazardous materials into the ground, air and water; and employee health and safety. Our operations
involve  the  use  of  hazardous  and  flammable  materials,  including  chemicals  and  biological  and  radioactive  materials.  Our  operations  also  produce
hazardous waste. In some cases, these hazardous materials and various wastes resulting from their use are stored at our and our manufacturers’ facilities
pending  their  use  and  disposal.  We  generally  contract  with  third  parties  for  the  disposal  of  these  materials  and  wastes.  We  cannot  eliminate  the  risk  of
contamination,  which  could  cause  an  interruption  of  our  commercialization  efforts,  research  and  development  efforts  and  business  operations,
environmental damage resulting in costly clean-up and liabilities under applicable laws and regulations governing the use, storage, handling and disposal of
these materials and specified waste products.

Although we believe that the safety procedures utilized by our third-party manufacturers for handling and disposing of these materials generally comply
with the standards prescribed by these laws and regulations, we cannot guarantee that this is the case or eliminate the risk of accidental contamination or
injury from these materials. Under certain environmental laws, we could be held responsible for costs relating to any contamination at our current or past
facilities and at third-party facilities. In such an event, we may be held liable for any resulting damages and such liability could exceed our resources and
state or federal or other applicable authorities may curtail our use of certain materials and/or interrupt our business operations. Furthermore, environmental
laws and regulations are complex, change frequently and have tended to become more stringent. We cannot predict the impact of such changes and cannot
be certain of our future compliance.

Compliance with applicable environmental laws and regulations may be expensive, and current or future environmental laws and regulations may impair
our research, product development and manufacturing efforts. In addition, we cannot entirely eliminate the risk of accidental injury or contamination from
these materials or wastes. Although we maintain workers’ compensation insurance to cover us for costs and expenses, we may incur due to injuries to our
employees resulting from the use of hazardous materials, this insurance may not provide adequate coverage against potential liabilities. We do not carry
specific biological or hazardous waste insurance coverage, and our property, casualty, and general liability insurance policies specifically exclude coverage
for  damages  and  fines  arising  from  biological  or  hazardous  waste  exposure  or  contamination.  Accordingly,  in  the  event  of  contamination  or  injury,  we
could be held liable for damages or be penalized with fines in an amount exceeding our resources, and our clinical studies or regulatory approvals could be
suspended, which could have a material adverse effect on our business, results of operations and financial condition.

Risks Related to Intellectual Property

Our senolytic medicine platform and any future products that we commercialize could be alleged to infringe patent rights and other proprietary rights
of third parties, which may require costly litigation and, if we are not successful, could cause us to pay substantial damages and/ or limit our ability to
commercialize our products.

Our  commercial  success  depends  on  our  ability  to  develop,  manufacture  and  market  our  senolytic  medicines  and  future  drug  candidates  and  use  our
proprietary technology without infringing the patents and other proprietary rights of third parties. Intellectual property disputes can be costly to defend and
may cause our business, operating results and financial condition to suffer. We operate in an industry with extensive intellectual property litigation. As the
biopharmaceutical and pharmaceutical industries expand and more patents are issued, the risk increases that there may be patents issued to third parties that
relate to our products and technology of which we are not aware or that we may need to challenge to continue our operations as currently contemplated.

Whether merited or not, we may face allegations that we have infringed the trademarks, copyrights, patents and other intellectual property rights of third
parties, including patents held by our competitors or by non-practicing entities. We may also face allegations that our employees have misappropriated the
intellectual property rights of their former employers or other third parties.

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Litigation may make it necessary to defend ourselves by determining the scope, enforceability and validity of third-party proprietary rights, or to establish
our proprietary rights. Regardless of whether claims that we are infringing patents or other intellectual property rights have merit, the claims can be time
consuming, divert management attention and financial resources and are costly to evaluate and defend. Results of any such litigation are difficult to predict
and may require us to stop treating certain conditions, obtain licenses or modify our products and features while we develop non-infringing substitutes, or
may  result  in  significant  settlement  costs.  For  example,  litigation  can  involve  substantial  damages  for  infringement  (and  if  the  court  finds  that  the
infringement was willful, we could be ordered to pay treble damages and the patent owner’s attorneys’ fees), and the court could prohibit us from selling or
licensing our products unless the third party licenses rights to us, which it is not required to do at a commercially reasonable price or at all. If a license is
available from a third party, we may have to pay substantial royalties, upfront fees or grant cross-licenses to intellectual property rights for our products.
We may also have to redesign our products so they do not infringe third-party intellectual property rights, which may not be possible at all or may require
substantial monetary expenditures and time, during which our products may not be available for manufacture, use, or sale.

In addition, patent applications in the U.S. and many international jurisdictions are typically not published until 18 months after the filing of certain priority
documents (or, in some cases, are not published until they issue as patents) and publications in the scientific literature often lag behind actual discoveries.
Thus,  we  cannot  be  certain  that  others  have  not  filed  patent  applications  or  made  public  disclosures  relating  to  our  technology  or  our  contemplated
technology. A third party may have filed, and may in the future file, patent applications covering our products or technology similar to ours. Any such
patent application may have priority over our patent applications or patents, which could further require us to obtain rights to issued patents covering such
technologies. If another party has filed a U.S. patent application on inventions similar to ours, depending on whether the timing of the filing date falls under
certain patent laws, we may have to participate in a priority contest (such as an interference proceeding) declared by the U.S. Patent and Trademark Office,
to determine priority of invention in the U.S. The costs of patent and other proceedings could be substantial, and it is possible that such efforts would be
unsuccessful if it is determined that the other party had independently arrived at the same or similar invention prior to our own invention, resulting in a loss
of our U.S. patent position with respect to such inventions.

From time to time, we may be subject to legal proceedings and claims in the ordinary course of business with respect to intellectual property. Although we
are not currently subject to any claims from third parties asserting infringement of their intellectual property rights, in the future, we may receive claims
from third parties asserting infringement of their intellectual property rights. Future litigation may be necessary to establish our intellectual property rights
or  to  defend  ourselves  by  determining  the  scope,  enforceability  and  validity  of  third-party  intellectual  property  rights.  There  can  be  no  assurance  with
respect to the outcome of any current or future litigation brought by or against us, and the outcome of any such litigation could have a material adverse
impact on our business, operating results and financial condition. Litigation is inherently unpredictable and outcomes are uncertain. Further, as the costs
and outcome of these types of claims and proceedings can vary significantly, it is difficult to estimate potential losses that may occur. Accordingly, we are
unable at this time to estimate the effects of these potential future lawsuits on our financial condition, operations or cash flows.

Some of our competitors may be able to sustain the costs of complex patent litigation more effectively than we can because they have substantially greater
resources.  Even  if  resolved  in  our  favor,  litigation  or  other  legal  proceedings  relating  to  intellectual  property  claims  may  cause  us  to  incur  significant
expenses and could distract our technical and management personnel from their normal responsibilities. In addition, there could be public announcements
of the results of hearings, motions or other interim proceedings or developments, and if securities analysts or investors perceive these results to be negative,
it could have a material adverse effect on the price of our common stock. Finally, any uncertainties resulting from the initiation and continuation of any
litigation could have a material adverse effect on our ability to raise the funds necessary to continue our operations.

If  we  are  unable  to  obtain,  maintain  and  enforce  intellectual  property  protection  directed  to  our  senolytic  medicine  platform  and  any  future
technologies that we develop, others may be able to make, use, or sell products substantially the same as ours, which could adversely affect our ability
to compete in the market.

As of March 1, 2020, we own, co-own, or have an exclusive license or exclusive option to license in certain fields of use to more than 140 patents and
pending applications in the United States and foreign jurisdictions. This portfolio

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includes 36 issued and allowed U.S. patents and applications and 18 granted and allowed foreign patents and applications, respectively.

We have not pursued or maintained, and may not pursue or maintain in the future, patent protection for our products in every country or territory in which
we may sell our products. In addition, we cannot be sure that any of our pending patent applications or pending trademark applications will issue or that, if
issued,  they  will  issue  in  a  form  that  will  be  advantageous  to  us.  The  U.S.  Patent  and  Trademark  Office,  or  the  USPTO,  international  patent  offices  or
judicial bodies may deny or significantly narrow claims made under our patent applications and our issued patents may be successfully challenged, may be
designed around, or may otherwise be of insufficient scope to provide us with protection for our commercial products. Further, the USPTO, international
trademark offices or judicial bodies may deny our trademark applications and, even if published or registered, these trademarks may not effectively protect
our brand and goodwill. Like patents, trademarks also may be successfully opposed or challenged.

We cannot be certain that the steps we have taken will prevent unauthorized use or unauthorized reverse engineering of our technology. Moreover, third
parties may independently develop technologies that are competitive with ours and such competitive technologies may or may not infringe our intellectual
property.  The  enforcement  of  our  intellectual  property  rights  also  depends  on  the  success  of  our  legal  actions  against  these  infringers  in  the  respective
country  or  forum,  but  these  actions  may  not  be  successful.  As  with  all  granted  intellectual  property,  such  intellectual  property  may  be  challenged,
invalidated or circumvented, may not provide specific protection and/or may not prove to be enforceable in actions against specific alleged infringers.

The  market  for  biopharmaceuticals,  pharmaceuticals  and  treatments  for  age-related  diseases  is  highly  competitive  and  subject  to  rapid  technological
change. Our success depends, in part, upon our ability to maintain a competitive position in the development and protection of technologies and products
for use in these fields and upon our ability to obtain, maintain and enforce our intellectual property rights in connection therewith. We seek to obtain and
maintain patents and other intellectual property rights to restrict the ability of others to market products that misappropriate our technology and/or infringe
our intellectual property to unfairly and illegally compete with our products. If we are unable to protect our intellectual property and proprietary rights, our
competitive position and our business could be harmed, as third parties may be able to make, use, or sell products that are substantially the same as ours
without incurring the sizeable development and licensing costs that we have incurred, which would adversely affect our ability to compete in the market.

We  use  a  combination  of  patents,  trademarks,  know-how,  confidentiality  procedures  and  contractual  provisions  to  protect  our  proprietary  technology.
However, these protections may not be adequate and may not provide us with any competitive advantage. For example, patents may not issue from any of
our currently pending or any future patent applications, and our issued patents and any future patents that may issue may not survive legal challenges to
their scope, validity or enforceability, or provide significant protection for us.

If we or one of our current or future collaborators were to initiate legal proceedings against a third party to enforce a patent covering one of our lead drug
candidates  or  future  drug  candidates,  the  defendant  could  counterclaim  that  our  patent  is  invalid  and/or  unenforceable.  In  patent  litigation  in  the  U.S.,
defendant counterclaims alleging invalidity and/or unenforceability are commonplace.

Grounds for a validity challenge could be an alleged failure to meet any of several statutory requirements, including lack of novelty, obviousness or non-
enablement.  Grounds  for  an  unenforceability  assertion  could  be  an  allegation  that  someone  connected  with  prosecution  of  the  patent  withheld  relevant
information from the USPTO, or made a misleading statement, during prosecution. Third parties may also raise similar claims before the USPTO, even
outside the context of litigation. The outcome following legal assertions of invalidity and unenforceability is unpredictable.

With respect to the validity question, for example, we cannot be certain that there is no invalidating prior art, of which we and the patent examiner were
unaware  during  prosecution.  If  a  defendant  were  to  prevail  on  a  legal  assertion  of  invalidity  and/or  unenforceability,  we  would  lose  at  least  part,  and
perhaps all, of the patent protection on our drug candidates. Such a loss of patent protection would have a material adverse impact on our business.

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Even if our patents are determined by a court to be valid and enforceable, they may not be interpreted sufficiently broadly to prevent others from marketing
products similar to ours or designing around our patents. For example, third parties may be able to make products that are similar to ours but that are not
covered  by  the  claims  of  our  patents.  Third  parties  may  assert  that  we  or  our  licensors  were  not  the  first  to  make  the  inventions  covered  by  our  issued
patents  or  pending  patent  applications.  The  claims  of  our  issued  patents  or  patent  applications  when  issued  may  not  cover  our  proposed  commercial
technologies or the future products that we develop. We may not have freedom to commercialize unimpeded by the patent rights of others. Third parties
may have dominating, blocking, or other patents relevant to our technology of which we are not aware. There may be prior public disclosures or art that
could be deemed to invalidate one or more of our patent claims. Further, we may not develop additional proprietary technologies in the future, and, if we
do, they may not be patentable.

Patent law can be highly uncertain and involve complex legal and factual questions for which important principles remain unresolved. In the U.S. and in
many international jurisdictions, policy regarding the breadth of claims allowed in patents can be inconsistent. The U.S. Supreme Court and the Court of
Appeals  for  the  Federal  Circuit  have  made,  and  will  likely  continue  to  make,  changes  in  how  the  patent  laws  of  the  U.S.  are  interpreted.  Similarly,
international courts have made, and will likely continue to make, changes in how the patent laws in their respective jurisdictions are interpreted. We cannot
predict future changes in the interpretation of patent laws or changes to patent laws that might be enacted into law by U.S. and international legislative
bodies. Those changes may materially affect our patents, our ability to obtain patents or the patents and patent applications of our licensors.

Patent reform legislation in the U.S. could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement
or defense of our issued patents. For example, on September 16, 2011, the Leahy-Smith America Invents Act, or Leahy-Smith Act, was signed into law.
The Leahy-Smith Act included a number of significant changes to U.S. patent law. These include provisions that affect the way patent applications are
prosecuted,  redefine  prior  art,  may  affect  patent  litigation,  and  switch  the  U.S.  patent  system  from  a  “first-to-invent”  system  to  a  “first-to-file”  system.
Under  a  “first-to-file”  system,  assuming  the  other  requirements  for  patentability  are  met,  the  first  inventor  to  file  a  patent  application  generally  will  be
entitled to the patent on an invention regardless of whether another inventor had made the invention earlier. The U.S. Patent and Trademark Office recently
developed new regulations and procedures to govern administration of the Leahy-Smith Act, and many of the substantive changes to patent law associated
with  the  Leahy-Smith  Act,  and  in  particular,  the  first-to-file  provisions,  only  became  effective  on  March  16,  2013.  The  Leahy-Smith  Act  and  its
implementation could increase the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of our
issued patents, which could have a material adverse effect on our business and financial condition.

In addition, we have a number of international patents and patent applications and expect to continue to pursue patent protection in many of the significant
markets in which we intend to do business. The laws of some international jurisdictions may not protect intellectual property rights to the same extent as
laws  in  the  U.S.,  and  many  companies  have  encountered  significant  difficulties  in  obtaining,  protecting,  and  defending  such  rights  in  international
jurisdictions.  If  we  encounter  such  difficulties  or  we  are  otherwise  precluded  from  effectively  protecting  our  intellectual  property  rights  in  international
jurisdictions, our business prospects could be substantially harmed.

Varying filing dates in international countries may also permit intervening third parties to allege priority to certain technology.

Patent  terms  may  be  shortened  or  lengthened  by,  for  example,  terminal  disclaimers,  patent  term  adjustments,  supplemental  protection  certificates,  and
patent term extensions. Patent term extensions and supplemental protection certificates, and the like, may be impacted by the regulatory process and may
not significantly lengthen the patent term. Non-payment or delay in payment of patent fees or annuities, delay in patent filings or delay in extension filing
(including any patent term extension or adjustment filing), whether intentional or unintentional, may also result in the loss of patent rights important to our
business. Certain countries have compulsory licensing laws under which a patent owner may be compelled to grant licenses to other parties. In addition,
many countries limit the enforceability of patents against other parties, including government agencies or government contractors. In these countries, the
patent owner may have limited remedies, which could materially diminish the value of any patents.

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In addition to the protection afforded by patents, we rely on confidentiality agreements to protect confidential information and proprietary know how that is
not patentable or that we elect not to patent, processes for which patents are difficult to enforce and any other elements of our drug candidate discovery and
development processes that involve proprietary know-how, information or technology that is not covered by patents. We seek to protect our proprietary
technology  and  processes,  in  part,  by  entering  into  confidentiality  agreements  with  our  employees,  consultants,  scientific  advisors  and  contractors.  We
cannot guarantee that we have entered into such agreements with each party that may have or have had access to our confidential information or proprietary
technology and processes. We also seek to preserve the integrity and confidentiality of our data and other confidential information 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 detecting the disclosure or misappropriation of confidential information
and  enforcing  a  claim  that  a  party  illegally  disclosed  or  misappropriated  confidential  information  is  difficult,  expensive  and  time-consuming,  and  the
outcome is unpredictable. Further, we may not be able to obtain adequate remedies for any breach. In addition, our confidential information may otherwise
become known or be independently discovered by competitors, in which case we would have no right to prevent them, or those to whom they communicate
it, from using that technology or information to compete with us. We may in the future rely on trade secret protection, which would be subject to the risks
identified above with respect to confidential information.

Monitoring unauthorized use of our intellectual property is difficult and costly. From time to time, we review our competitors’ products, and may in the
future seek to enforce our patents or other rights against potential infringement. However, the steps we have taken to protect our proprietary rights may not
be adequate to prevent misappropriation of our intellectual property. We may not be able to detect unauthorized use of, or take appropriate steps to enforce,
our intellectual property rights. Our competitors may also independently develop similar technology. Any inability to meaningfully protect our intellectual
property could result in competitors offering products that incorporate our product or service features, which could reduce demand for our products. In
addition, we may need to defend our patents from third-party challenges, such as (but not limited to) interferences, derivation proceedings, reexamination
proceedings,  post-grant  review,  inter  partes  review,  third-party  submissions,  oppositions,  nullity  actions  or  other  patent  proceedings.  We  may  need  to
initiate infringement claims or litigation.

Adverse  proceedings  such  as  litigation  can  be  expensive,  time  consuming  and  may  divert  the  efforts  of  our  technical  and  managerial  personnel,  which
could in turn harm our business, whether or not we receive a determination favorable to us. In addition, in an infringement proceeding, a court or other
judicial body may decide that the patent we seek to enforce is invalid or unenforceable, or may refuse to stop the other party from using the technology at
issue on the grounds that the patent in question does not cover the technology in question. An adverse result in any litigation could put one or more of our
patents  at  risk  of  being  invalidated  or  interpreted  narrowly.  Some  of  our  competitors  may  be  able  to  devote  significantly  more  resources  to  intellectual
property  litigation  and  may  have  significantly  broader  patent  portfolios  to  assert  against  us  if  we  assert  our  rights  against  them.  Further,  because  of  the
substantial discovery required in connection with intellectual property litigation, there is a risk that some of our confidential information could be disclosed
or otherwise compromised during litigation.

We  may  not  be  able  to  correctly  estimate  or  control  our  future  operating  expenses  in  relation  to  obtaining  intellectual  property,  enforcing  intellectual
property and/or defending intellectual property, which could affect operating expenses. Our operating expenses may fluctuate significantly in the future as a
result  of  a  variety  of  factors,  including  the  costs  of  preparing,  filing,  prosecuting,  defending,  and  enforcing  patent  and  trademark  claims  and  other
intellectual property-related costs, including adverse proceedings (such as litigation) costs.

Our intellectual property agreements with third parties may be subject to disagreements over contract interpretation, which could narrow the scope of
our rights to the relevant intellectual property or technology or increase our financial or other obligations to our licensors.

Certain  provisions  in  our  intellectual  property  agreements  may  be  susceptible  to  multiple  interpretations.  The  resolution  of  any  contract  interpretation
disagreement that may arise could affect the scope of our rights to the relevant intellectual property or technology, or affect financial or other obligations
under the relevant agreement, either of which could have a material adverse effect on our business, financial condition, results of operations and prospects.

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In addition, while it is our policy to require our employees and contractors who may be involved in the conception or development of intellectual property
to  execute  agreements  assigning  such  intellectual  property  to  us,  we  may  be  unsuccessful  in  executing  such  an  agreement  with  each  party  who  in  fact
conceives or develops intellectual property that we regard as our own. Our assignment agreements may not be self-executing or may be breached, and we
may  be  forced  to  bring  claims  against  third  parties,  or  defend  claims  they  may  bring  against  us,  to  determine  the  ownership  of  what  we  regard  as  our
intellectual property.

We may be subject to claims challenging the inventorship or ownership of our patents and other intellectual property.

We may also be subject to claims that former employees, collaborators or other third parties have an ownership interest in our patents or other intellectual
property. Litigation may be necessary to defend against these and other claims challenging inventorship or ownership. If we fail in defending any such
claims, in addition to paying monetary damages, we may lose valuable intellectual property rights. Such an outcome could have a material adverse effect
on our business. Even if we are successful in defending against such claims, litigation could result in substantial costs and distraction to management and
other employees.

We may not be able to protect our intellectual property rights throughout the world.

Filing, prosecuting and defending patents on drug candidates in all countries throughout the world would be prohibitively expensive, and our intellectual
property rights in some countries outside the U.S. can be less extensive than those in the U.S. In addition, the laws of some foreign countries do not protect
intellectual property rights to the same extent as federal and state laws in the U.S. Consequently, we may not be able to prevent third parties from practicing
our inventions in all countries outside the U.S., or from selling or importing products made using our inventions in and into the U.S. or other jurisdictions.
Competitors may use our technologies in jurisdictions where we have not obtained patent protection to develop their own products and further, may export
otherwise  infringing  products  to  territories  where  we  have  patent  protection,  but  enforcement  is  not  as  strong  as  that  in  the  U.S.  These  products  may
compete with our products and our patents or other intellectual property rights may not be effective or sufficient to prevent them from competing.

Many companies have encountered significant problems in protecting and defending intellectual property rights in foreign jurisdictions. The legal systems
of certain countries, particularly certain developing countries, do not favor the enforcement of patents and other intellectual property protection, particularly
those relating to biopharmaceuticals, which could make it difficult for us to stop the infringement of our patents or marketing of competing products in
violation of our proprietary rights generally. Proceedings to enforce our patent rights in foreign jurisdictions could result in substantial costs and divert our
efforts  and  attention  from  other  aspects  of  our  business,  could  put  our  patents  at  risk  of  being  invalidated  or  interpreted  narrowly  and  our  patent
applications at risk of not issuing and could provoke third parties to assert claims against us. We may not prevail in any lawsuits that we initiate and the
damages or other remedies awarded, if any, may not be commercially meaningful.

Accordingly, our efforts to enforce our intellectual property rights around the world may be inadequate to obtain a significant commercial advantage from
the intellectual property that we develop or license.

If our trademarks and trade names are not adequately protected, then we may not be able to build name recognition in our markets of interest and our
business may be adversely affected.

Our registered or unregistered trademarks or trade names may be challenged, infringed, circumvented, declared generic or conflict with third-party rights.
We may not be able to protect our rights to these trademarks and trade names, which we need to build name recognition by potential partners or customers
in our markets of interest. In addition, third parties may file first for our trademarks in certain countries. If they succeeded in registering such trademarks,
and if we were not successful in challenging such third-party rights, we may not be able to use these trademarks to market our products in those countries.
In such cases, over the long term, if we are unable to establish name recognition based on our trademarks and trade names, then our marketing abilities may
be impacted.

If  we  are  unable  to  protect  the  confidentiality  of  our  proprietary  information  and  know-how,  the  value  of  our  technology  and  products  could  be
adversely affected.

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We  may  not  be  able  to  protect  our  proprietary  information  and  technology  adequately.  Although  we  use  reasonable  efforts  to  protect  our  proprietary
information, technology, and know-how, our employees, consultants, contractors and outside scientific advisors may unintentionally or willfully disclose
our information to competitors. Enforcing a claim that a third party illegally obtained and is using any of our proprietary information, technology or know-
how  is  expensive  and  time  consuming,  and  the  outcome  is  unpredictable.  In  addition,  courts  outside  the  U.S.  are  sometimes  less  willing  to  protect
proprietary information, technology, and know-how. We rely, in part, on non-disclosure and confidentiality agreements with our employees, consultants and
other  parties  to  protect  our  proprietary  information,  technology,  and  know-how.  These  agreements  may  be  breached  and  we  may  not  have  adequate
remedies for any breach. Moreover, others may independently develop similar or equivalent proprietary information, and third parties may otherwise gain
access to our proprietary knowledge.

Risks Related to Government Regulation

Even if we obtain regulatory approval for a drug candidate, our products will remain subject to regulatory scrutiny.

If our drug candidates are approved, they will be subject to ongoing regulatory requirements for manufacturing, labeling, packaging, storage, advertising,
promotion, sampling, record-keeping, conduct of post-marketing studies, and submission of safety, efficacy, and other post-market information, including
both federal and state requirements in the U.S. and requirements of comparable foreign regulatory authorities.

Manufacturers  and  manufacturers’  facilities  are  required  to  comply  with  extensive  FDA  and  comparable  foreign  regulatory  authority  requirements,
including ensuring that quality control and manufacturing procedures conform to cGMP regulations. As such, we and our contract manufacturers will be
subject to continual review and inspections to assess compliance with cGMP and adherence to commitments made in any approved marketing application.
Accordingly,  we  and  others  with  whom  we  work  must  continue  to  expend  time,  money,  and  effort  in  all  areas  of  regulatory  compliance,  including
manufacturing, production, and quality control.

We  will  have  to  comply  with  requirements  concerning  advertising  and  promotion  for  our  products.  Promotional  communications  with  respect  to
prescription drugs and biologics are subject to a variety of legal and regulatory restrictions and must be consistent with the information in the product’s
approved  label.  As  such,  we  may  not  promote  our  products  for  indications  or  uses  for  which  they  do  not  have  approval.  The  holder  of  an  approved
application  must  submit  new  or  supplemental  applications  and  obtain  approval  for  certain  changes  to  the  approved  product,  product  labeling,  or
manufacturing process. We could also be asked to conduct post-marketing clinical studies to verify the safety and efficacy of our products in general or in
specific patient subsets. An unsuccessful post-marketing study or failure to complete such a study could result in the withdrawal of marketing approval.

If a regulatory agency discovers previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or problems
with  the  facility  where  the  product  is  manufactured,  or  disagrees  with  the  promotion,  marketing  or  labeling  of  a  product,  such  regulatory  agency  may
impose restrictions on that product or us, including requiring withdrawal of the product from the market. If we fail to comply with applicable regulatory
requirements, a regulatory agency or enforcement authority may, among other things:

•

•

•

•

•

•

issue warning letters;

impose civil or criminal penalties;

suspend or withdraw regulatory approval;

suspend any of our clinical studies;

refuse to approve pending applications or supplements to approved applications submitted by us;

impose restrictions on our operations, including closing our contract manufacturers’ facilities; or

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•

seize or detain products or require a product recall.

Any  government  investigation  of  alleged  violations  of  law  could  require  us  to  expend  significant  time  and  resources  in  response  and  could  generate
negative publicity. Any failure to comply with ongoing regulatory requirements may significantly and adversely affect our ability to commercialize and
generate revenue from our products. If regulatory sanctions are applied or if regulatory approval is withdrawn, the value of our company and our operating
results will be adversely affected.

Moreover,  the  policies  of  the  FDA  and  of  other  regulatory  authorities  may  change  and  additional  government  regulations  may  be  enacted  that  could
prevent, limit or delay regulatory approval of our drug candidates. We cannot predict the likelihood, nature or extent of government regulation that may
arise from future legislation or administrative or executive action, either in the U.S. or abroad. For example, certain policies of the Trump administration
may impact our business and industry.

Namely,  the  Trump  administration  has  taken  several  executive  actions,  including  the  issuance  of  a  number  of  Executive  Orders,  that  could  impose
significant  burdens  on,  or  otherwise  materially  delay,  the  FDA’s  ability  to  engage  in  routine  oversight  activities  such  as  implementing  statutes  through
rulemaking, issuance of guidance, and review and approval of marketing applications. It is difficult to predict how these orders will be implemented, and
the extent to which they will impact the FDA’s ability to exercise its regulatory authority. If these executive actions impose restrictions on the FDA’s ability
to engage in oversight and implementation activities in the normal course, our business may be negatively impacted. In addition, if we are slow or unable to
adapt to changes in existing requirements or the adoption of new requirements or policies, or if we are not able to maintain regulatory compliance, we may
lose any marketing approval that we may have obtained and we may not achieve or sustain profitability.

If any of our small molecule drug candidates obtain regulatory approval, additional competitors could enter the market with generic versions of such
drugs, which may result in a material decline in sales of affected products.

Under  the  Drug  Price  Competition  and  Patent  Term  Restoration  Act  of  1984,  or  the  Hatch-Waxman  Act,  a  pharmaceutical  manufacturer  may  file  an
abbreviated new drug application, or ANDA, seeking approval of a generic version of an approved, small molecule innovator product. Under the Hatch-
Waxman Act, a manufacturer may also submit a new drug application, or NDA, under section 505(b)(2) of the Federal Food, Drug, and Cosmetic Act that
references  the  FDA’s  prior  approval  of  the  small  molecule  innovator  product.  A  505(b)(2)  NDA  product  may  be  for  a  new  or  improved  version  of  the
original innovator product. The Hatch-Waxman Act also provides for certain periods of regulatory exclusivity, which preclude FDA approval (or in some
circumstances, FDA filing and review) of an ANDA or 505(b)(2) NDA. In addition to the benefits of regulatory exclusivity, an innovator NDA holder may
have  patents  claiming  the  active  ingredient,  product  formulation  or  an  approved  use  of  the  drug,  which  would  be  listed  with  the  product  in  the  FDA
publication, “Approved Drug Products with Therapeutic Equivalence Evaluations,” known as the Orange Book. If there are patents listed in the Orange
Book for a product, a generic or 505(b)(2) applicant that seeks to market its product before expiration of the patents must include in their applications what
is  known  as  a  “Paragraph  IV”  certification,  challenging  the  validity  or  enforceability  of,  or  claiming  non-infringement  of,  the  listed  patent  or  patents.
Notice of the certification must be given to the patent owner and NDA holder and if, within 45 days of receiving notice, either the patent owner or NDA
holder sues for patent infringement, approval of the ANDA or 505(b)(2) NDA is stayed for up to 30 months.

Accordingly,  if  any  of  our  small  molecule  drug  candidates,  such  as  UBX0101  or  UBX1967,  are  approved,  competitors  could  file  ANDAs  for  generic
versions of our small molecule drug products or 505(b)(2) NDAs that reference our small molecule drug products. If there are patents listed for our small
molecule  drug  products  in  the  Orange  Book,  those  ANDAs  and  505(b)(2)  NDAs  would  be  required  to  include  a  certification  as  to  each  listed  patent
indicating whether the ANDA applicant does or does not intend to challenge the patent. We cannot predict which, if any, patents in our current portfolio or
patents we may obtain in the future will be eligible for listing in the Orange Book, how any generic competitor would address such patents, whether we
would sue on any such patents, or the outcome of any such suit.

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We may not be successful in securing or maintaining proprietary patent protection for products and technologies we develop or license. Moreover, if any of
our  owned  or  in-licensed  patents  that  are  listed  in  the  Orange  Book  are  successfully  challenged  by  way  of  a  Paragraph  IV  certification  and  subsequent
litigation, the affected product could immediately face generic competition and its sales would likely decline rapidly and materially.

Any biologic, or large molecule, drug candidates for which we intend to seek approval may face competition sooner than anticipated.

If we are successful in achieving regulatory approval to commercialize any biologic drug candidate faster than our competitors, such drug candidates may
face competition from biosimilar products. In the U.S., large molecule drug candidates are regulated by the FDA as biologic products subject to approval
under the biologics license application, or BLA, pathway. The Biologics Price Competition and Innovation Act of 2009, or BPCIA, creates an abbreviated
pathway  for  the  approval  of  biosimilar  and  interchangeable  biologic  products  following  the  approval  of  an  original  BLA.  The  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. Under the BPCIA, an application for a biosimilar product cannot be approved by the
FDA until 12 years after the original branded product was approved under a BLA. The law is complex and is still being interpreted and implemented by the
FDA. As a result, its ultimate impact, implementation, and meaning are subject to uncertainty.

Moreover, the extent to which a biosimilar product, once approved, will be substituted for any one of our reference products in a way that is similar to
traditional generic substitution for non-biologic products is not yet clear, and will depend on a number of marketplace and regulatory factors that are still
developing. In addition, a competitor could decide to forego the biosimilar approval path and submit a full BLA after completing its own preclinical studies
and clinical studies. In such cases, any exclusivity to which we may be eligible under the BPCIA would not prevent the competitor from marketing its
product as soon as it is approved.

If  competitors  are  able  to  obtain  marketing  approval  for  biosimilars  referencing  our  large  molecule  drug  candidates,  if  approved,  such  products  may
become  subject  to  competition  from  such  biosimilars,  with  the  attendant  competitive  pressure  and  potential  adverse  consequences.  Such  competitive
products may be able to immediately compete with us in each indication for which our drug candidates may have received approval.

We may seek orphan drug designation for certain future drug candidates, but we may be unable to obtain such designations or to maintain the benefits
associated with orphan drug designation, including market exclusivity, which may cause our revenue, if any, to be reduced.

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

In  the  U.S.,  orphan  drug  designation  entitles  a  party  to  financial  incentives  such  as  opportunities  for  grant  funding  towards  clinical  study  costs,  tax
advantages, and application fee waivers. In addition, if a product receives the first FDA approval for the indication for which it has orphan designation, the
product is entitled to orphan drug exclusivity, which means the FDA may not approve any other application to market the same drug for the same indication
for a period of seven years, except in limited circumstances, such as a showing of clinical superiority over the product with orphan exclusivity or where the
manufacturer is unable to assure sufficient product quantity for the orphan patient population. In the European Union, orphan drug designation entitles a
party to financial incentives

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such as reduction of fees or fee waivers and ten years of market exclusivity following drug or biological product approval. This period may be reduced to
six  years  if  the  orphan  drug  designation  criteria  are  no  longer  met,  including  where  it  is  shown  that  the  product  is  sufficiently  profitable  not  to  justify
maintenance of market exclusivity.

Even  if  we  obtain  orphan  drug  designation,  we  may  not  be  the  first  to  obtain  marketing  approval  for  any  particular  orphan  indication  due  to  the
uncertainties associated with developing pharmaceutical products. Further, even if we obtain orphan drug exclusivity for a drug candidate, that exclusivity
may not effectively protect the product from competition because different drugs with different active moieties can be approved for the same condition.
Even after an orphan drug is approved, the FDA or EMA can subsequently approve the same drug with the same active moiety for the same condition if the
FDA or EMA concludes that the later drug is clinically superior in that it is safer, more effective, or makes a major contribution to patient care. Orphan
drug designation neither shortens the development time or regulatory review time of a drug or biologic nor gives the drug or biologic any advantage in the
regulatory review or approval process.

Enacted  and  future  healthcare  legislation  may  increase  the  difficulty  and  cost  for  us  to  obtain  marketing  approval  of  and  commercialize  our  drug
candidates and may affect the prices we may set.

In the U.S., the EU and other jurisdictions, there have been, and we expect there will continue to be, a number of legislative and regulatory changes and
proposed changes to the healthcare system that could affect our future results of operations. In particular, there have been and continue to be a number of
initiatives at the U.S. federal and state levels that seek to reduce healthcare costs and improve the quality of healthcare. For example, in March 2010, the
Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, or collectively the Affordable Care Act, was
enacted, which substantially changed the way healthcare is financed by both governmental and private insurers. Among the provisions of the Affordable
Care Act, those of greatest importance to the pharmaceutical and biotechnology industries include the following:

•

•

•

•

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•

•

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an annual, non-deductible fee payable by any entity that manufactures or imports certain branded prescription drugs and biologic agents (other
than  those  designated  as  orphan  drugs),  which  is  apportioned  among  these  entities  according  to  their  market  share  in  certain  government
healthcare programs;

a new Medicare Part D coverage gap discount program, in which manufacturers must agree to offer 70% 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;

an increase in the statutory minimum rebates a manufacturer must pay under the Medicaid Drug Rebate Program to 23.1% and 13.0% of the
average manufacturer price for branded and generic drugs, respectively;

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;

extension of a manufacturer’s Medicaid rebate liability to covered drugs dispensed to individuals who are enrolled in Medicaid managed care
organizations;

expansion  of  eligibility  criteria  for  Medicaid  programs  by,  among  other  things,  allowing  states  to  offer  Medicaid  coverage  to  certain
individuals  with  income  at  or  below  133%  of  the  federal  poverty  level,  thereby  potentially  increasing  a  manufacturer’s  Medicaid  rebate
liability;

a new Patient-Centered Outcomes Research Institute to oversee, identify priorities in, and conduct comparative clinical effectiveness research,
along with funding for such research;

creation of the Independent Payment Advisory Board, which, once empaneled, will have the authority to recommend certain changes to the
Medicare program that could result in reduced payments for prescription

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drugs and those recommendations could have the effect of law unless overruled by a supermajority vote of Congress; and

•

establishment of a Center for Medicare Innovation at the Centers for Medicare & Medicaid Services, or CMS, to test innovative payment and
service delivery models to lower Medicare and Medicaid spending, potentially including prescription drug spending.

Since its enactment, there have been judicial and Congressional challenges to certain aspects of the Affordable Care Act. For example, the Tax Cuts and
Jobs Act of 2017, or the Tax Act, includes a provision repealing, effective January 1, 2019, the tax-based shared responsibility payment imposed by the
ACA  on  certain  individuals  who  fail  to  maintain  qualifying  health  coverage  for  all  or  part  of  a  year  that  is  commonly  referred  to  as  the  “individual
mandate”.  Additionally,  on  December  14,  2018,  a  U.S.  District  Court  Judge  in  Texas  ruled  that  the  ACA  is  unconstitutional  in  its  entirety  because  the
“individual mandate” was repealed by Congress as part of the Tax Act. On December 18, 2019, the U.S. Court of Appeals for the 5th Circuit upheld the
district  court’s  decision  that  the  individual  mandate  was  unconstitutional  but  remanded  the  case  back  to  the  District  Court  to  determine  whether  the
remaining provisions of the ACA are invalid as well. It is unclear how these decisions, subsequent appeals, if any, and other efforts to challenge, repeal or
replace the ACA will impact the law or our business or financial condition.

In addition, other legislative changes have been proposed and adopted in the U.S. since the Affordable Care Act was enacted. In August 2011, the Budget
Control Act of 2011, among other things, led to aggregate reductions of Medicare payments to providers of 2% per fiscal year. These reductions went into
effect in April 2013 and, due to subsequent legislative amendments to the statute, will remain in effect through 2029 unless additional action is taken by
Congress. In January 2013, the American Taxpayer Relief Act of 2012 was signed into law, which, among other things, further reduced Medicare payments
to  several  types  of  providers,  including  hospitals,  imaging  centers  and  cancer  treatment  centers,  and  increased  the  statute  of  limitations  period  for  the
government to recover overpayments to providers from three to five years.

Individual  states  in  the  U.S.  have  also  become  increasingly  aggressive  in  passing  legislation  and  implementing  regulations  designed  to  control
pharmaceutical and biological product pricing, including price or patient reimbursement constraints, discounts, restrictions on certain product access and
marketing cost disclosure and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk purchasing.
Legally mandated price controls on payment amounts by third-party payors or other restrictions could harm our business, results of operations, financial
condition and prospects. In addition, regional healthcare authorities and individual hospitals are increasingly using bidding procedures to determine what
pharmaceutical  products  and  which  suppliers  will  be  included  in  their  prescription  drug  and  other  healthcare  programs.  This  could  reduce  the  ultimate
demand  for  our  drug  candidates  or  put  pressure  on  our  product  pricing.  Moreover,  payment  methodologies  may  be  subject  to  changes  in  healthcare
legislation and regulatory initiatives. For example, CMS may develop new payment and delivery models, such as bundled payment models. In addition,
recently there has been heightened governmental scrutiny over the manner in which manufacturers set prices for their marketed products.

In the EU, similar political, economic and regulatory developments may affect our ability to profitably commercialize our drug candidates, if approved. In
addition to continuing pressure on prices and cost containment measures, legislative developments at the EU or member state level may result in significant
additional requirements or obstacles that may increase our operating costs. The delivery of healthcare in the EU, including the establishment and operation
of health services and the pricing and reimbursement of medicines, is almost exclusively a matter for national, rather than EU, law and policy. National
governments  and  health  service  providers  have  different  priorities  and  approaches  to  the  delivery  of  health  care  and  the  pricing  and  reimbursement  of
products in that context. In general, however, the healthcare budgetary constraints in most EU member states have resulted in restrictions on the pricing and
reimbursement of medicines by relevant health service providers. Coupled with ever-increasing EU and national regulatory burdens on those wishing to
develop and market products, this could prevent or delay marketing approval of our drug candidates, restrict or regulate post-approval activities and affect
our ability to commercialize our drug candidates, if approved. In markets outside of the U.S. and EU, reimbursement and healthcare payment systems vary
significantly by country, and many countries have instituted price ceilings on specific products and therapies.

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We cannot predict the likelihood, nature or extent of government regulation that may arise from future legislation or administrative action in the U.S., the
EU or any other jurisdiction. If we or any third parties we may engage are slow or unable to adapt to changes in existing requirements or the adoption of
new requirements or policies, or if we or such third parties are not able to maintain regulatory compliance, our drug candidates may lose any regulatory
approval that may have been obtained and we may not achieve or sustain profitability.

Our  business  operations  and  current  and  future  relationships  with  investigators,  healthcare  professionals,  consultants,  third-party  payors,  patient
organizations and customers will be subject to applicable healthcare regulatory laws, which could expose us to penalties.

Our  business  operations  and  current  and  future  arrangements  with  investigators,  healthcare  professionals,  consultants,  third-party  payors,  patient
organizations and customers, may expose us to broadly applicable fraud and abuse and other healthcare laws and regulations. These laws may constrain the
business or financial arrangements and relationships through which we conduct our operations, including how we research, market, sell and distribute our
drug candidates, if approved.

Such laws include:

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•

•

•

•

the  U.S.  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  or  entities  from  knowingly  and  willfully  soliciting,
offering, receiving or providing any remuneration (including any kickback, bribe, or certain rebate), directly or indirectly, overtly or covertly,
in cash or in kind, to induce or reward, or in return for, either the referral of an individual for, or the purchase, lease, order or recommendation
of, any good, facility, item or service, for which payment may be made, in whole or in part, under U.S. federal and state healthcare programs
such as Medicare and Medicaid. A person or entity does not need to have actual knowledge of the statute or specific intent to violate it in order
to have committed a violation;

the  U.S.  federal  false  claims  and  civil  monetary  penalties  laws,  including  the  civil  False  Claims  Act,  which,  among  other  things,  impose
criminal and civil penalties, including through civil whistleblower or qui tam actions, against individuals or entities for knowingly presenting,
or causing to be presented, to the U.S. federal government, claims for payment or approval that are false or fraudulent, knowingly making,
using  or  causing  to  be  made  or  used,  a  false  record  or  statement  material  to  a  false  or  fraudulent  claim,  or  from  knowingly  making  a  false
statement to avoid, decrease or conceal an obligation to pay money to the U.S. federal government. In addition, the government may assert that
a claim including items and services resulting from a violation of the U.S. federal Anti-Kickback Statute constitutes a false or fraudulent claim
for purposes of the False Claims Act;

the U.S. federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which imposes criminal and civil liability for, among
other things, knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program, or knowingly
and willfully falsifying, concealing or covering up a material fact or making any materially false statement, in connection with the delivery of,
or payment for, healthcare benefits, items or services; similar to the U.S. federal Anti-Kickback Statute, a person or entity does not need to
have actual knowledge of the statute or specific intent to violate it in order to have committed a violation;

the FDCA, which prohibits, among other things, the adulteration or misbranding of drugs, biologics and medical devices;

the  U.S.  Public  Health  Service  Act,  which  prohibits,  among  other  things,  the  introduction  into  interstate  commerce  of  a  biological  product
unless a biologics license is in effect for that product;

the U.S. Physician Payments Sunshine Act and its implementing regulations, which require certain manufacturers of drugs, devices, biologics
and medical supplies that are reimbursable under Medicare, Medicaid, or the Children’s Health Insurance Program to report annually to the
government  information  related  to  certain  payments  and  other  transfers  of  value  to  physicians  (defined  to  include  doctors,  dentists,
optometrists, podiatrists and chiropractors), certain other healthcare providers starting in 2022, and

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teaching hospitals, as well as ownership and investment interests held by the physicians described above and their immediate family members;

•

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analogous  U.S.  state  laws  and  regulations,  including:  state  anti-kickback  and  false  claims  laws,  which  may  apply  to  our  business  practices,
including  but  not  limited  to,  research,  distribution,  sales  and  marketing  arrangements  and  claims  involving  healthcare  items  or  services
reimbursed  by  any  third-party  payor,  including  private  insurers;  state  laws  that  require  pharmaceutical  companies  to  comply  with  the
pharmaceutical industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by the U.S. federal government,
or otherwise restrict payments that may be made to healthcare providers and other potential referral sources; and state laws and regulations that
require drug manufacturers to file reports relating to pricing and marketing information, which requires tracking gifts and other remuneration
and items of value provided to healthcare professionals and entities; and

similar  healthcare  laws  and  regulations  in  the  EU  and  other  jurisdictions,  including  reporting  requirements  detailing  interactions  with  and
payments to healthcare providers.

Ensuring  that  our  internal  operations  and  future  business  arrangements  with  third  parties  comply  with  applicable  healthcare  laws  and  regulations  will
involve substantial costs. It is possible that governmental authorities will conclude that our business practices do not comply with current or future statutes,
regulations, agency guidance 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  the  laws  described  above  or  any  other  governmental  laws  and  regulations  that  may  apply  to  us,  we  may  be  subject  to  significant
penalties, including civil, criminal and administrative penalties, damages, fines, exclusion from government-funded healthcare programs, such as Medicare
and  Medicaid  or  similar  programs  in  other  countries  or  jurisdictions,  disgorgement,  individual  imprisonment,  contractual  damages,  reputational  harm,
diminished profits and the curtailment or restructuring of our operations. Further, defending against any such actions can be costly, time-consuming and
may require significant personnel resources. Therefore, even if we are successful in defending against any such actions that may be brought against us, our
business may be impaired.

Changes in and failures to comply with U.S. and foreign privacy and data protection laws, regulations and standards may adversely affect our business,
operations and financial performance.

We are subject to or affected by numerous federal, state and foreign laws and regulations, as well as regulatory guidance, governing the collection, use,
disclosure, retention, and security of personal data, such as information that we collect about patients and healthcare providers in connection with clinical
trials in the United States and abroad. The global data protection landscape is rapidly evolving, and implementation standards and enforcement practices
are  likely  to  remain  uncertain  for  the  foreseeable  future.  This  evolution  may  create  uncertainty  in  our  business,  affect  our  or  any  service  providers’,
contractors’ or future collaborators’ ability to operate in certain jurisdictions or to collect, store, transfer use and share personal information, necessitate the
acceptance  of  more  onerous  obligations  in  our  contracts,  result  in  liability  or  impose  additional  costs  on  us.  The  cost  of  compliance  with  these  laws,
regulations and standards is high and is likely to increase in the future. Any failure or perceived failure by us or our collaborators, service providers and
contractors  to  comply  with  federal,  state  or  foreign  laws  or  regulation,  our  internal  policies  and  procedures  or  our  contracts  governing  processing  of
personal information could result in negative publicity, diversion of management time and effort and proceedings against us by governmental entities or
others. In many jurisdictions, enforcement actions and consequences for noncompliance are rising.

In the United States, HIPAA imposes privacy, security and breach reporting obligations with respect to individually identifiable health information upon
“covered  entities”  (health  plans,  health  care  clearinghouses  and  certain  health  care  providers),  and  their  respective  business  associates,  individuals  or
entities that create, received, maintain or transmit protected health information in connection with providing a service for or on behalf of a covered entity.
HIPAA mandates the reporting of certain breaches of health information to HHS, affected individuals and if the breach is large enough, the media. Entities
that are found to be in violation of HIPAA as the result of a breach of unsecured protected health information, a complaint about privacy practices or an
audit by HHS, may be subject to significant civil, criminal and administrative fines and penalties and/or additional reporting and oversight obligations if
required to enter into a resolution agreement and corrective action plan with HHS to settle allegations of HIPAA non-compliance. Even when HIPAA does
not  apply,  according  to  the  Federal  Trade  Commission  or  the  FTC,  failing  to  take  appropriate  steps  to  keep  consumers’  personal  information  secure
constitutes unfair acts or practices in or

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affecting commerce in violation of Section 5(a) of the Federal Trade Commission Act, or the FTCA, 15 U.S.C § 45(a). The FTC expects a company’s data
security measures to be reasonable and appropriate in light of the sensitivity and volume of consumer information it holds, the size and complexity of its
business, and the cost of available tools to improve security and reduce vulnerabilities. Individually identifiable health information is considered sensitive
data that merits stronger safeguards. The FTC’s guidance for appropriately securing consumers’ personal information is similar to what is required by the
HIPAA security regulations, or the HIPAA Security Rule.

In addition, certain state laws govern 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. Failure to comply
with these laws, where applicable, can result in the imposition of significant civil and/or criminal penalties and private litigation. For example, California
enacted  the  California  Consumer  Privacy  Act,  or  the  CCPA,  on  June  28,  2018,  which  went  into  effect  on  January  1,  2020.  The  CCPA  gives  California
residents expanded rights to access and delete their personal information, opt out of certain personal information sharing, and receive detailed information
about how their personal information is used. The CCPA provides for civil penalties for violations, as well as a private right of action for data breaches that
is  expected  to  increase  data  breach  litigation.  The  CCPA  may  increase  our  compliance  costs  and  potential  liability.  Some  observers  have  noted  that  the
CCPA could mark the beginning of a trend toward more stringent privacy legislation in the United States, which could increase our potential liability and
adversely affect our business.

Our  operations  abroad  may  also  be  subject  to  increased  scrutiny  or  attention  from  data  protection  authorities.  Many  countries  in  these  regions  have
established or are in the process of establishing privacy and data security legal frameworks with which we, our collaborators, service providers, including
our CRO, and contractors must comply. For example, the EU has adopted the EU General Data Protection Regulation (EU) 2016/679, or GDPR, which
went into effect in May 2018 and introduces strict requirements for processing the personal information of EU subjects, including clinical trial data. The
GDPR  has  and  will  continue  to  increase  compliance  burdens  on  us,  including  by  mandating  potentially  burdensome  documentation  requirements  and
granting  certain  rights  to  individuals  to  control  how  we  collect,  use,  disclose,  retain  and  process  information  about  them.  The  processing  of  sensitive
personal  data,  such  as  physical  health  condition,  may  impose  heightened  compliance  burdens  under  the  GDPR  and  is  a  topic  of  active  interest  among
foreign  regulators.  In  addition,  the  GDPR  provides  for  more  robust  regulatory  enforcement  and  fines  of  up  to  €20  million  or  4%  of  the  annual  global
revenue of the noncompliant company, whichever is greater. As we expand into other foreign countries and jurisdictions, we may be subject to additional
laws and regulations that may affect how we conduct business.

Recent  U.S.  tax  legislation  and  future  changes  to  applicable  U.S.  tax  laws  and  regulations  may  have  a  material  adverse  effect  on  our  business,
financial condition and results of operations.

Changes in laws and policy relating to taxes may have an adverse effect on our business, financial condition and results of operations. For example, the
U.S.  government  recently  enacted  significant  tax  reform,  and  certain  provisions  of  the  new  law  for  tax  years  beginning  after  December  31,  2017  may
adversely affect us. Changes include, but are not limited to, a federal corporate tax rate decrease to 21%, a reduction to the maximum deduction allowed for
net  operating  losses  generated  in  tax  years  after  December  31,  2017,  eliminating  carrybacks  of  net  operating  losses,  and  providing  for  indefinite
carryforwards  for  losses  generated  in  tax  years  after  December  31,  2017.  The  legislation  is  unclear  in  many  respects  and  could  be  subject  to  potential
amendments and technical corrections and will be subject to interpretations and implementing regulations by the Treasury and Internal Revenue Service,
any of which could mitigate or increase certain adverse effects of the legislation. In addition, it is unclear how these U.S. federal income tax changes will
affect state and local taxation. Generally, future changes in applicable U.S. tax laws and regulations, or their interpretation and application could have an
adverse effect on our business, financial conditions and results of operations.

Risks Related to Ownership of Our Common Stock

Our stock price may be volatile and you may not be able to resell shares of our common stock at or above the price you paid.

The trading price of our common stock may be highly volatile and may be subject to wide fluctuations in response to various factors, some of which are
beyond our control.

79

 
 
 
 
 
 
 
 
These factors include those discussed in this “Risk Factors” section of this report and others such as:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

results from, and any delays in, commencing, conducting or completing our clinical studies for our lead drug candidates, or any other future
clinical development programs;

announcements  by  academic  or  other  third  parties  challenging  the  fundamental  premises  underlying  our  approach  to  treating  age-related
diseases and/or drug development;

announcements of regulatory approval or disapproval of our current or any future drug candidates;

failure or discontinuation of any of our research and development programs;

announcements relating to future licensing, collaboration, or development agreements;

delays in the commercialization of our current or any future drug candidates;

public misperception regarding the use of our therapies, or public bias of against “anti-aging” companies;

acquisitions and sales of new products, technologies, or businesses;

manufacturing and supply issues related to our drug candidates for clinical studies or future drug candidates for commercialization;

quarterly variations in our results of operations or those of our future competitors;

changes in earnings estimates or recommendations by securities analysts;

announcements  by  us  or  our  competitors  of  new  products,  significant  contracts,  commercial  relationships,  acquisitions,  or  capital
commitments;

developments with respect to intellectual property rights;

our commencement of, or involvement in, litigation;

changes in financial estimates or guidance, including our ability to meet our future revenue and operating profit or loss estimates or guidance;

any major changes in our board of directors or management;

new legislation in the U.S. relating to the sale or pricing of pharmaceuticals;

FDA or other U.S. or foreign regulatory actions affecting us or our industry;

product liability claims or other litigation or public concern about the safety of our drug candidates;

market conditions in the pharmaceutical, biopharmaceutical and biotechnology sectors; and

general economic conditions in the U.S. and abroad.

In addition, the stock markets in general, and the markets for pharmaceutical, biopharmaceutical, and biotechnology stocks in particular, have experienced
extreme  volatility  that  may  have  been  unrelated  to  the  operating  performance  of  the  issuer.  These  broad  market  fluctuations  may  adversely  affect  the
trading  price  or  liquidity  of  our  common  stock.  In  the  past,  when  the  market  price  of  a  stock  has  been  volatile,  holders  of  that  stock  have  sometimes
instituted securities class action litigation against the issuer. If any of our stockholders were to bring such a lawsuit against us,

80

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
we could incur substantial costs defending the lawsuit and the attention of our management would be diverted from the operation of our business.

An active, liquid and orderly market for our common stock may not develop and may not be maintained.

Prior to our initial public offering in May 2018, there was no public market for shares of our common stock. Although our common stock is listed on the
Nasdaq Global Select Market, an active trading market for our common stock may never be sustained on the Nasdaq Global Select or any other exchange
in the future. The lack of an active market may impair your ability to sell your shares at the time you wish to sell them or at a price that you consider
reasonable.  An  inactive  market  may  also  impair  our  ability  to  raise  capital  by  selling  shares  and  may  impair  our  ability  to  acquire  other  businesses,
applications, or technologies using our shares as consideration.

If securities or industry analysts do not publish research or reports about our business, or if they issue an adverse or misleading opinion regarding our
stock, our stock price and trading volume could decline.

The trading market for our common stock is influenced by the research and reports that industry or securities analysts publish about us or our business. In
the event any of the analysts who cover us issue an adverse or misleading opinion regarding us, our business model, our intellectual property or our stock
performance, or if our clinical studies and operating results fail to meet the expectations of analysts, our stock price would likely decline. If one or more of
these analysts cease coverage of us or fail to publish reports on us regularly, we could lose visibility in the financial markets, which in turn could cause our
stock price or trading volume to decline.

We  are  an  “emerging  growth  company”  and  as  a  result  of  the  reduced  disclosure  and  governance  requirements  applicable  to  emerging  growth
companies, our common stock may be less attractive to investors.

We  are  an  “emerging  growth  company,”  as  defined  in  the  JOBS  Act,  and  we  intend  to  take  advantage  of  certain  exemptions  from  various  reporting
requirements  that  are  applicable  to  other  public  companies  that  are  not  emerging  growth  companies  including,  but  not  limited  to,  not  being  required  to
comply with the auditor attestation requirements of Section 404, reduced disclosure obligations regarding executive compensation in our periodic reports
and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval
of any golden parachute payments not previously approved. In addition, as an “emerging growth company” the JOBS Act allows us to delay adoption of
new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. We have
elected to use this extended transition period under the JOBS Act. As a result, our financial statements may not be comparable to the financial statements of
issuers who are required to comply with the effective dates for new or revised accounting standards that are applicable to public companies, which may
make comparison of our financials to those of other public companies more difficult.

We cannot predict if investors will find our common stock less attractive because we will rely on these exemptions. If some investors find our common
stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile. We may take
advantage  of  these  reporting  exemptions  until  we  are  no  longer  an  emerging  growth  company.  We  will  remain  an  emerging  growth  company  until  the
earlier of (1) the last day of the year following the fifth anniversary of the consummation of our IPO, (2) the last day of the year in which we have total
annual gross revenue of at least $1.07 billion, (3) the last day of the year in which we are deemed to be a “large accelerated filer” as defined in Rule 12b-2
under the Exchange Act, which would occur if the market value of our common stock held by non-affiliates exceeded $700.0 million as of the last business
day of the second fiscal quarter of such year or (4) the date on which we have issued more than $1.0 billion in non-convertible debt securities during the
prior three-year period.

If  we  sell  shares  of  our  common  stock  in  future  financings,  stockholders  may  experience  immediate  dilution  and,  as  a  result,  our  stock  price  may
decline.

We may from time to time issue additional shares of common stock at a discount from the current trading price of our common stock. As a result, our
stockholders would experience immediate dilution upon the purchase of any shares of our common stock sold at such discount. In addition, as opportunities
present themselves, we may enter into financing or similar arrangements in the future, including the issuance of debt securities, preferred stock or

81

 
 
 
 
 
 
 
 
 
 
common stock. For example, on June 3, 2019, we filed a Registration Statement on Form S-3, covering the offering of up to $250 million of shares of
common stock, preferred stock, debt securities, warrants and units, and entered into a sales agreement, or Sales Agreement, with Cowen and Company,
LLC, or Cowen, to sell shares of our common stock, from time to time, with aggregate gross sales proceeds of up to $75,000,000, through an at-the-market
equity offering program under which Cowen will act as our sales agent.  As of December 31, 2019, we had sold 3,974,908 shares of common stock under
the  Sales  Agreement  for  total  net  proceeds  of  $26.1  million.    If  we  issue  common  stock  or  securities  convertible  into  common  stock,  our  common
stockholders would experience additional dilution and, as a result, our stock price may decline.

Our principal stockholders and management own a significant percentage of our stock and will be able to exert significant control over matters subject
to stockholder approval.

As of December 31, 2019, our executive officers, directors, holders of 5% or more of our capital stock and their respective affiliates beneficially owned
approximately 61% of our voting stock. Therefore, these stockholders have the ability to influence us through this ownership position. These stockholders
may  be  able  to  determine  all  matters  requiring  stockholder  approval.  For  example,  these  stockholders  may  be  able  to  control  elections  of  directors,
amendments  of  our  organizational  documents,  or  approval  of  any  merger,  sale  of  assets,  or  other  major  corporate  transaction.  This  may  prevent  or
discourage unsolicited acquisition proposals or offers for our common stock that you may feel are in your best interest as one of our stockholders.

Sales of a substantial number of shares of our common stock in the public market could cause our stock price to fall.

Sales of a substantial number of shares of our common stock in the public market could occur at any time. These sales, or the perception in the market that
the holders of a large number of shares intend to sell shares, could reduce the market price of our common stock. Moreover, holders of approximately 12
million shares of our common stock have rights, subject to certain conditions, to require us to file registration statements covering their shares or to include
their shares in registration statements that we may file for ourselves or other stockholders. We have registered and intend to continue to register all shares of
common stock that we may issue under our equity compensation plans. Once we register these shares, they can be freely sold in the public market upon
issuance, subject to volume limitations applicable to affiliates.

We incur increased costs as a result of operating as a public company, and our management devote substantial time to new compliance initiatives. We
may  fail  to  comply  with  the  rules  that  apply  to  public  companies,  including  Section  404  of  the  Sarbanes-Oxley  Act  of  2002,  which  could  result  in
sanctions or other penalties that would harm our business.

We have incurred and will continue to incur significant legal, accounting and other expenses as a public company, including costs resulting from public
company reporting obligations under the Exchange Act and regulations regarding corporate governance practices. The listing requirements of the Nasdaq
Global Select Market and the rules of the Securities and Exchange Commission, or SEC, require that we satisfy certain corporate governance requirements
relating to director independence, filing annual and interim reports, stockholder meetings, approvals and voting, soliciting proxies, conflicts of interest and
a code of conduct. Our management and other personnel have devoted and will need to devote a substantial amount of time to ensure that we comply with
all of these requirements. Moreover, the reporting requirements, rules and regulations will increase our legal and financial compliance costs and will make
some activities more time-consuming and costlier. Any changes we make to comply with these obligations may not be sufficient to allow us to satisfy our
obligations  as  a  public  company  on  a  timely  basis,  or  at  all.  These  reporting  requirements,  rules  and  regulations,  coupled  with  the  increase  in  potential
litigation exposure associated with being a public company, could also make it more difficult for us to attract and retain qualified persons to serve on our
board of directors or board committees or to serve as executive officers, or to obtain certain types of insurance, including directors’ and officers’ insurance,
on acceptable terms.

We  are  subject  to  Section  404  of  The  Sarbanes-Oxley  Act  of  2002,  or  Section  404,  and  the  related  rules  of  the  SEC,  which  generally  require  our
management and independent registered public accounting firm to report on the effectiveness of our internal control over financial reporting. Section 404
requires an annual management assessment of the effectiveness of our internal control over financial reporting. However, for so long as we remain

82

 
 
 
 
 
 
 
 
an emerging growth company as defined in the JOBS Act, we intend to take advantage of certain exemptions from various reporting requirements that are
applicable  to  public  companies  that  are  not  emerging  growth  companies,  including,  but  not  limited  to,  not  being  required  to  comply  with  the  auditor
attestation requirements of Section 404. Once we are no longer an emerging growth company or, if prior to such date, we opt to no longer take advantage of
the applicable exemption, we will be required to include an opinion from our independent registered public accounting firm on the effectiveness of our
internal controls over financial reporting.

During  the  course  of  our  review  of  our  internal  controls  we  may  identify  deficiencies  in  our  internal  controls  that  we  must  remediate.  If  we  identify  a
material  weakness  in  our  internal  controls  over  financial  reporting,  we  may  not  detect  errors  on  a  timely  basis  and  our  financial  statements  may  be
materially  misstated.  We  or  our  independent  registered  public  accounting  firm  may  not  be  able  to  conclude  on  an  ongoing  basis  that  we  have  effective
internal control over financial reporting, which could harm our operating results, cause investors to lose confidence in our reported financial information
and cause the trading price of our stock to fall. In addition, as a public company we will be required to file accurate and timely quarterly and annual reports
with the SEC under the Exchange Act. In order to report our results of operations and financial statements on an accurate and timely basis, we will depend
in part on CROs to provide timely and accurate notice of their costs to us. Any failure to report our financial results on an accurate and timely basis could
result in sanctions, lawsuits, delisting of our shares from The Nasdaq Global Select Market or other adverse consequences that would materially harm to
our business.

Our ability to use our net operating loss carryforwards and certain other tax attributes may be limited.

We have incurred substantial losses during our history and do not expect to become profitable in the near future, and we may never achieve profitability. To
the extent that we continue to generate taxable losses, unused losses will carry forward to offset a portion of future taxable income, if any, until such unused
losses expire, if ever. Under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, if a corporation undergoes an “ownership change,”
generally  defined  as  a  greater  than  50  percentage  point  change  (by  value)  in  its  equity  ownership  by  certain  stockholders  over  a  three-year  period,  the
corporation’s ability to use its pre-change net operating loss carryforwards, or NOLs, and other pre-change tax attributes (such as research and development
tax credits) to offset its post- change income or taxes may be limited. We may have experienced ownership changes prior to December 31, 2019 and may
experience ownership changes in the future as a result of subsequent shifts in our stock ownership (some of which shifts are outside our control). As a
result,  if  we  earn  net  taxable  income,  our  ability  to  use  our  pre-change  NOLs  to  offset  such  taxable  income  could  be  subject  to  limitations.  Similar
provisions of state tax law may also apply. As a result, even if we attain profitability, we may be unable to use a material portion of our NOLs and other tax
attributes. Additionally, the Tax Act, which was enacted on December 22, 2017, significantly reforms the Code, including changes to the rules governing
net operating loss carryforwards arising in tax years ending after December 31, 2017. For net operating loss carryforwards, the Tax Act limits a taxpayer’s
ability to utilize such carryforwards to 80% of taxable income. In addition, net operating loss carryforwards arising in tax years ending after December 31,
2017 can be carried forward indefinitely, but carryback is generally prohibited. Net operating loss carryforwards generated by us before January 1, 2018
will not be subject to the taxable income limitation and will continue to have a twenty- year carryforward period. However, the changes in the carryforward
and  carryback  periods  as  well  as  the  new  limitation  on  use  of  net  operating  losses  may  significantly  impact  our  ability  to  use  net  operating  loss
carryforwards generated after December 31, 2017, as well as the timing of any such use, and could adversely affect our results of operations.

Provisions in our charter documents and under Delaware law could discourage a takeover that stockholders may consider favorable and may lead to
entrenchment of management.

Our amended and restated certificate of incorporation and amended and restated bylaws contain provisions that could delay or prevent changes in control or
changes in our management without the consent of our board of directors. These provisions include the following:

•

•

a  classified  board  of  directors  with  three-year  staggered  terms,  which  may  delay  the  ability  of  stockholders  to  change  the  membership  of  a
majority of our board of directors;

no cumulative voting in the election of directors, which limits the ability of minority stockholders to elect director candidates;

83

 
 
 
 
 
 
 
 
 
 
•

•

•

•

•

•

•

the  exclusive  right  of  our  board  of  directors  to  elect  a  director  to  fill  a  vacancy  created  by  the  expansion  of  the  board  of  directors  or  the
resignation, death or removal of a director, which prevents stockholders from being able to fill vacancies on our board of directors;

the ability of our board of directors to authorize the issuance of shares of preferred stock and to determine the price and other terms of those
shares, including preferences and voting rights, without stockholder approval, which could be used to significantly dilute the ownership of a
hostile acquiror;

the ability of our board of directors to alter our amended and restated bylaws without obtaining stockholder approval;

the required approval of at least 66 2/3% of the shares entitled to vote at an election of directors to adopt, amend or repeal our amended and
restated  bylaws  or  repeal  the  provisions  of  our  amended  and  restated  certificate  of  incorporation  regarding  the  election  and  removal  of
directors;

a  prohibition  on  stockholder  action  by  written  consent,  which  forces  stockholder  action  to  be  taken  at  an  annual  or  special  meeting  of  our
stockholders;

the  requirement  that  a  special  meeting  of  stockholders  may  be  called  only  by  the  chief  executive  officer  or  the  president  or  the  board  of
directors,  which  may  delay  the  ability  of  our  stockholders  to  force  consideration  of  a  proposal  or  to  take  action,  including  the  removal  of
directors; and

advance notice procedures that stockholders must comply with in order to nominate candidates to our board of directors or to propose matters
to be acted upon at a stockholders’ meeting, which may discourage or deter a potential acquiror from conducting a solicitation of proxies to
elect the acquiror’s own slate of directors or otherwise attempting to obtain control of us.

We are also subject to the anti-takeover provisions contained in Section 203 of the Delaware General Corporation Law. Under Section 203, a corporation
may not, in general, engage in a business combination with any holder of 15% or more of its capital stock unless the holder has held the stock for three
years or, among other exceptions, the board of directors has approved the transaction.

Claims for indemnification by our directors and officers may reduce our available funds to satisfy successful third-party claims against us and may
reduce the amount of money available to us.

Our amended and restated certificate of incorporation and amended and restated bylaws provide that we will indemnify our directors and officers, in each
case to the fullest extent permitted by Delaware law.

In addition, as permitted by Section 145 of the Delaware General Corporation Law, our amended and restated bylaws and our indemnification agreements
that we have entered into with our directors and officers provide that:

• We will indemnify our directors and officers for serving us in those capacities or for serving other business enterprises at our request, to the
fullest extent permitted by Delaware law. Delaware law provides that a corporation may indemnify such person if such person acted in good
faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the registrant and, with respect to any
criminal proceeding, had no reasonable cause to believe such person’s conduct was unlawful.

• We may, in our discretion, indemnify employees and agents in those circumstances where indemnification is permitted by applicable law.

• We are required to advance expenses, as incurred, to our directors and officers in connection with defending a proceeding, except that such
directors or officers shall undertake to repay such advances if it is ultimately determined that such person is not entitled to indemnification. We
will not be obligated pursuant to our amended and restated bylaws to indemnify a person with respect to proceedings initiated by that

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
person against us or our other indemnitees, except with respect to proceedings authorized by our board of directors or brought to enforce a
right to indemnification.

•

The rights conferred in our amended and restated bylaws are not exclusive, and we are authorized to enter into indemnification agreements
with our directors, officers, employees and agents and to obtain insurance to indemnify such persons.

• We may not retroactively amend our amended and restated bylaw provisions to reduce our indemnification obligations to directors, officers,

employees and agents.

We do not currently intend to pay dividends on our common stock, and, consequently, your ability to achieve a return on your investment will depend
on appreciation in the price of our common stock.

We do not currently intend to pay any cash dividends on our common stock for the foreseeable future. We currently intend to invest our future earnings, if
any, to fund our growth. Therefore, you are not likely to receive any dividends on your common stock for the foreseeable future. Since we do not intend to
pay dividends, your ability to receive a return on your investment will depend on any future appreciation in the market value of our common stock. There is
no guarantee that our common stock will appreciate or even maintain the price at which our holders have purchased it.

Item 1B. Unresolved Staff Comments.

None.

Item 2. Properties.

Our  corporate  headquarters  are  located  in  South  San  Francisco,  California,  where  we  currently  lease  approximately  62,000  square  feet  of  office  and
laboratory space pursuant to a lease dated February 28, 2019.   Substantially all our employees work at our corporate headquarters. Our headquarters were
previously  located  in  Brisbane,  California,  where  we  lease  approximately  39,000  square  feet  of  office  and  laboratory  space  pursuant  to  a  lease  dated
May 13, 2016.

Item 3. Legal Proceedings.

We are not currently a party to any material litigation or other material legal proceedings.

Item 4. Mine Safety Disclosures.

Not applicable.

85

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

Market Information for Common Stock

PART II

Our common stock has been listed on The Nasdaq Global Select Market under the symbol “UBX” since May 3, 2018. As of March 1, 2020, there were 69
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 beneficial owners of our common stock represented by these record holders.

Dividend Policy

We have never declared or paid any cash dividends on our common stock or any other securities. We anticipate that we will retain all available funds and
any future earnings, if any, for use in the operation of our business and do not anticipate paying cash dividends in the foreseeable future. In addition, future
debt  instruments  may  materially  restrict  our  ability  to  pay  dividends  on  our  common  stock.  Payment  of  future  cash  dividends,  if  any,  will  be  at  the
discretion of the board of directors after taking into account various factors, including our financial condition, operating results, current and anticipated
cash needs, the requirements of current or then-existing debt instruments and other factors the board of directors deems relevant.

86

 
Performance Graph

This graph is not “soliciting material” or deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to liabilities
under that Section, and shall not be deemed incorporated by reference into any filing of Unity Biotechnology, Inc. under the Securities Act of 1933, as
amended (the “Securities Act”), whether made before or after the date hereof and irrespective of any general incorporation language in any such filing.

The following graph compares the cumulative total return on our common stock relative to the cumulative total returns of the Nasdaq Composite Index and
the Nasdaq Biotechnology Index. Pursuant to applicable Securities and Exchange Commission rules, all values assume reinvestment of the full amount of
all dividends, however no dividends have been declared on our common stock to date. The stockholder returns shown on the graph below are based on
historical results and are not necessarily indicative of future performance, and we do not make or endorse any predictions as to future stockholder returns.

Sales of Unregistered Securities

From January 1, 2019 through December 31, 2019 we issued the following unregistered securities:

1.

In January 2019, we issued 106,667 shares of our common stock to Ascentage Pharma Group Corp. Limited (“Ascentage”) as an upfront license fee
payment for rights granted under a license agreement with Ascentage dated January 2, 2019, covering an Ascentange-controlled compound known as
UBX1967 (the “UBX1967 License Agreement”). The issuance of such was made in reliance upon exemptions from registration pursuant to Section
4(2) under the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506 promulgated thereunder, and Ascentage represented to us that
it is an “accredited investor” within the meaning of Rule 501 under the Securities Act. Accordingly, the shares have not been registered under the
Securities  Act,  and  until  so  registered,  these  securities  may  not  be  offered  or  sold  in  the  United  States  absent  registration  or  availability  of  an
applicable exemption from registration. No underwriting discounts or commissions or similar fees were payable in connection with the issuance.

87

 
2.

3.

In  March  2019,  we  issued  26,667  shares  of  our  common  stock  the  University  of  Michigan  in  in  satisfaction  of  Ascentage’s  obligation  to  pay  a
sublicense fee to the University of Michigan in connection with the UBX1967 License Agreement.  The issuance of such shares was made in reliance
upon  exemptions  from  registration  pursuant  to  Section  4(2)  under  the  Securities  Act  of  1933,  as  amended  (the  “Securities  Act”),  and  Rule  506
promulgated thereunder, and the University of Michigan represented to us that it is an “accredited investor” within the meaning of Rule 501 under the
Securities Act. Accordingly, the shares have not been registered under the Securities Act, and until so registered, these securities may not be offered
or  sold  in  the  United  States  absent  registration  or  availability  of  an  applicable  exemption  from  registration.  No  underwriting  discounts  or
commissions or similar fees were payable in connection with the issuance.

In June 2019, we issued 120,000 shares of our common stock to a nominee of The Regents of the University of California (“UC Regents”) pursuant
to a license agreement we entered into with UC Regents on behalf its San Francisco campus, on May 23, 2019. The issuance of such shares was made
in reliance upon exemptions from registration pursuant to Section 4(2) under the Securities Act of 1933, as amended (the “Securities Act”), and Rule
506 promulgated thereunder, and UC Regents represented to the Company that it is an “accredited investor” within the meaning of Rule 501 under
the  Securities  Act.  Accordingly,  the  shares  have  not  been  registered  under  the  Securities  Act,  and  until  so  registered,  these  securities  may  not  be
offered  or  sold  in  the  United  States  absent  registration  or  availability  of  an  applicable  exemption  from  registration.  No  underwriting  discounts  or
commissions or similar fees were payable in connection with the issuance.

Use of Proceeds from our Initial Public Offering of Common Stock

On May 2, 2018, the U.S. Securities and Exchange Commission declared effective our registration statement on Form S-1 (File No. 333-224163), as amended,
filed in connection with our initial public offering (IPO). There has been no material change in the planned use of proceeds from our IPO from that described in
the related prospectus dated May 2, 2018, filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933, as amended.

Repurchase of Shares or of Company Equity Securities

None.

88

 
Item 6. Selected Financial Data.

You  should  read  the  following  selected  historical  financial  data  below  together  with  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and
Results  of  Operations”  and  our  audited  financial  statements,  related  notes  and  other  financial  information  included  elsewhere  in  this  report.  The  selected
financial data in this section are not intended to replace the financial statements and are qualified in their entirety by the audited financial statements and related
notes included elsewhere in this report.

We derived our selected statements of operations data for the years ended December 31, 2019, 2018 and 2017 and our balance sheet data as of December 31,
2019 and 2018 from our audited financial statements included elsewhere in this report. We derived our selected statements of operations data for the year ended
December 31, 2016 and our balance sheet data as of December 31, 2017 and 2016 from our audited financial statements which are not included in this report.
Our historical results are not necessarily indicative of the results that may be expected in any future period. The selected financial data below should be read in
conjunction with the section entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements
and related notes included elsewhere in this report.

Statement of Operations Data:
Contribution revenue
Operating expenses:

Research and development
General and administrative
Change in fair value of contingent consideration

Total operating expenses
Loss from operations
Loss on extinguishment of promissory notes
Interest income (expense), net
Other income (expense), net
Net loss

Net loss per share, basic and diluted(1)

Weighted average number of shares used in
   computing net loss per share,
   basic and diluted(1)

2019

Year Ended December 31,
2017
2018

2016

(in thousands, except share and per share data)

  $

—    $

—    $

1,382    $

— 

70,957     
20,046     
(1,352)    
89,651     
(89,651)    
—     
3,289     
4,185     
(82,177)   $

58,907     
16,016     
4,542     
79,465     
(79,465)    
—     
3,312     
(245)    
(76,398)   $

37,373     
9,617     
—     
46,990     
(45,608)    
—     
1,055     
(103)    
(44,656)   $

(1.88)   $

(2.70)   $

(13.97)   $

13,707 
5,137 
— 
18,844 
(18,844)
(9,377)
(2,183)
— 
(30,404)

(11.42)

  $

  $

    43,624,807      28,269,907     

3,197,516     

2,662,841

(1)

See Note 12 to our audited financial statements for an explanation of the calculations of our basic and diluted net loss per common share and the
weighted-average number of common shares used in the computation of the per share amounts.  

Balance Sheet Data:
Cash and cash equivalents
Marketable securities
Working capital
Total assets
Convertible preferred stock
Accumulated deficit
Total stockholders’ equity (deficit)

2019

2018

2017

2016

As of December 31,

(in thousands)

37,473    $
87,533     
112,271     
151,221     
—     
(245,455)    
120,707     

15,399    $
155,736     
156,383     
181,375     
—     
(163,278)    
160,693     

7,298    $
84,330     
80,983     
102,024     
173,956     
(86,880)    
(83,113)    

89,286 
— 
89,718 
96,648 
131,089 
(42,224)
(41,536)

  $

89

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

You should read the following discussion and analysis of our financial condition and results of operations together with the section entitled
“Selected Financial Data” and our audited financial statements and related notes included elsewhere in this report. This discussion and other parts of this
report  contain  forward-looking  statements  that  involve  risks  and  uncertainties,  such  as  our  plans,  objectives,  expectations,  intentions  and  beliefs.  Our
actual results could differ materially from those discussed in these forward-looking statements. Factors that could cause or contribute to such differences
include, but are not limited to, those identified below and those discussed in the section entitled “Risk Factors” included elsewhere in this report.

Overview

We are a biotechnology company engaged in researching and developing therapeutics to extend healthspan by slowing, halting or reversing
diseases of aging.  Our initial focus is on creating senolytic medicines to selectively eliminate senescent cells and thereby treat age-related diseases, such as
musculoskeletal, ophthalmologic and pulmonary diseases.  

In June 2019, we reported top-line results from our Phase 1 clinical study of UBX0101, our lead product candidate, in patients with moderate-
to-severe osteoarthritis, or OA, of the knee. The study demonstrated that UBX0101 was well-tolerated. Dose-dependent improvement in several clinical
measures, including pain and function, as well as modulation of multiple senescence-associated secretory phenotype (SASP) factors and disease-related
biomarkers, was observed after a single dose of UBX0101.

In the fourth quarter of 2019, we initiated a Phase 2 study of UBX0101 in patients with painful, moderate-to-severe OA of the knee.  As of  mid-
February  2020,  this  study  was  fully  enrolled  and  we  expect  top-line  results  for  12-  and  24-week  endpoints  in  the  second  half  of  2020.  The  study  is
randomized, double-blind, and placebo-controlled and will evaluate three doses (0.5 mg, 2.0 mg and 4.0 mg) of UBX0101 administered via a single intra-
articular injection. The primary measure is an assessment of pain at 12 weeks using the WOMAC-A instrument. Secondary measures will include safety
and tolerability, pain (by NRS) and function (by WOMAC-C) at 12 weeks, as well as these same measures at 24 weeks.

In the first quarter of 2020, we initiated a Phase 1b study of UBX0101 in patients with painful, moderate-to-severe OA of the knee to evaluate the
safety, tolerability and initial effectiveness of both a higher dose and repeat doses. We intend to enroll approximately 36 patients and expect top-line results
for 12- and 24-week endpoints from the second half of 2020 and the first half of 2021, respectively. This Phase 1b study is randomized, double-blind, and
placebo-controlled  and  will  evaluate  an  8.0  mg  dose  of  UBX0101  administered  via  a  single  intra-articular  injection  as  well  as  two  4.0  mg  doses  of
UBX0101 administered via intra-articular injection one month apart. The primary measures will be safety and tolerability. Secondary measures will include
pain (using the WOMAC-A and NRS instruments) and function (by WOMAC-C) at 12 weeks, as well as similar measures at 24 weeks.

Our lead ophthalmology candidates, UBX1325 and UBX1967, are currently in the final phases of Investigational New Drug, or IND, -enabling
non-clinical toxicology studies. Both senolytic molecules are inhibitors of particular members of the Bcl-2 family of apoptosis regulatory proteins which
have shown distinct pharmacokinetic profiles in preclinical studies. We intend to complete IND-enabling studies for both molecules prior to selecting the
first molecule to advance to a first-in-human study to explore safety and tolerability of this novel mechanism of action for age-related eye diseases. We
expect to initiate a Phase 1 safety study for this program in the second half of 2020 and receive initial results from this study in 2021. The overall clinical
program is directed at multiple age-related diseases of the eye, such as age-related macular degeneration, diabetic retinopathy and diabetic macular edema.

Since  the  commencement  of  our  operations,  we  have  invested  a  significant  portion  of  our  efforts  and  financial  resources  in  research  and
development activities, and we have incurred net losses each year since inception. Our net losses were $82.2 million and $76.4 million for the years ended
December 31, 2019 and 2018, respectively. We do not have any products approved for sale, and we have never generated any revenue from contracts with
customers. As of December 31, 2019, we had an accumulated deficit of $245.5 million, and we do not

90

 
expect positive cash flows from operations in the foreseeable future. We expect to continue to incur net operating losses for at least the next several years as
we continue our research and development efforts, advance our drug candidates through preclinical and clinical development, seek regulatory approval,
prepare for and, if approved, proceed to commercialization. 

We entered into a lease agreement in February 2019 for our new corporate headquarters, office and laboratory space in South San Francisco,
California. The lease agreement, which has an initial term of ten years, commenced in May 2019. Pursuant to the lease agreement, the landlord provided us
with a tenant improvement allowance of up to $7.8 million and will finance up to $2.9 million for additional tenant improvements subject to repayment
provisions as described in the lease agreement.  The value of this tenant improvement allowance of $10.7 million was recorded as a component of deferred
rent and leasehold improvements on the balance sheet at December 31, 2019. Our corporate headquarters were formerly located in Brisbane, California,
where we lease approximately 39,000 square feet of office and laboratory space pursuant to a lease dated May 13, 2016. We identified and moved into our
new office in South San Francisco in 2019 to accommodate our anticipated growth.

Prior to our initial public offering, or IPO, we had funded our operations primarily from the issuance and sale of convertible preferred stock and
convertible promissory notes. In May 2018, we completed our IPO pursuant to which we issued 5,000,000 shares of our common stock at a price of $17.00
per  share.   We  received  proceeds  of  approximately  $75.9  million,  after  deducting  underwriting  discounts,  commissions,  and  offering-related  transaction
costs from the IPO.

On June 3, 2019, we entered into a sales agreement, or the Sales Agreement, with Cowen and Company, LLC, or Cowen, to sell shares of our

common stock, from time to time, with aggregate gross sales proceeds of up to $75.0 million through an at-the-market equity offering program under which
Cowen will act as sales agent, or the ATM Offering Program.  During the year ended December 31, 2019, we issued and sold 3,974,908 shares of our
common stock through the ATM Offering Program and received net proceeds of approximately $26.1 million, after deducting commissions and other
offering expenses of $1.4 million.

We do not expect to generate revenue from any drug candidates that we develop until we obtain regulatory approval for one or more of such
drug candidates and commercialize our products or enter into collaborative agreements with third parties. Substantially all of our net losses have resulted
from costs incurred in connection with our research and development programs and from general and administrative costs associated with our operations.
As  a  result,  we  will  need  to  raise  additional  capital.  If  sufficient  funds  on  acceptable  terms  are  not  available  when  needed,  we  could  be  required  to
significantly reduce our operating expenses and delay, reduce the scope of, or eliminate one or more of our development programs.

We rely on third parties in the conduct of our preclinical studies and clinical trials and for manufacturing and supply of our drug candidates. We
have no internal manufacturing capabilities, and we will continue to rely on third parties, many of whom are single-source suppliers, for our preclinical and
clinical trial materials, as well as the commercial supply of our products. In addition, we do not yet have a marketing or sales organization or commercial
infrastructure. Accordingly, we will incur significant expenses to develop a marketing and sales organization and commercial infrastructure in advance of
generating any product sales.

91

 
Components of Our Results of Operations

Research and Development Expenses

Research and development expenses consist primarily of costs incurred for the development of our drug candidates, which include:

•

•

•

•

•

•

personnel-related  expenses,  including  salaries,  benefits  and  stock-based  compensation  for  personnel  contributing  to  research  and
development activities;

laboratory expenses including supplies and services;

clinical trial expenses;

expenses incurred under agreements with third-party contract manufacturing organizations, contract research organizations, research and
development service providers, academic research institutions, and consultants;

expenses related to license and sponsored research agreements; and

facilities and other allocated expenses, including expenses for rent and facilities maintenance, and depreciation and amortization.

We expect our research and development expenses to increase as we advance our drug candidates into and through preclinical and clinical trials
and pursue regulatory approval of our drug candidates. The process of conducting the clinical trials required to obtain regulatory approval is costly and
time-consuming. Clinical trials generally become larger and more costly to conduct as they advance into later stages and we are required to make estimates
for expense accruals related to clinical trial expenses.  The actual probability of success for our drug candidates may be affected by a variety of factors
including:  the  safety  and  efficacy  of  our  drug  candidates,  early  clinical  data,  investment  in  our  clinical  program,  the  ability  of  collaborators,  if  any,  to
successfully develop any drug candidates we license to them, competition, manufacturing capability and commercial viability. We may never succeed in
achieving regulatory approval for any of our drug candidates. Program costs that are direct external expenses are tracked on a program-by-program basis
once  they  enter  clinical  studies.   As  a  result  of  the  uncertainties  discussed  above,  we  are  unable  to  determine  the  duration  and  completion  costs  of  our
research and development projects or when and to what extent we will generate revenue from the commercialization and sale of our drug candidates.

General and Administrative Expenses

Our  general  and  administrative  expenses  consist  primarily  of  personnel  costs,  allocated  facilities  costs  and  other  expenses  for  outside
professional  services,  including  legal,  audit  and  accounting  services,  and  depreciation  and  amortization  expense  related  to  property  and  equipment.
Personnel costs consist of salaries, benefits, insurance and stock-based compensation. We expect to continue to incur additional expenses associated with
operating as a public company, including expenses related to compliance with the rules and regulations of the Securities and Exchange Commission and
standards  applicable  to  companies  listed  on  a  national  securities  exchange,  additional  insurance  expenses,  investor  relations  activities  and  other
administrative  and  professional  services.  We  also  expect  to  continue  to  increase  the  size  of  our  administrative  headcount  to  support  the  growth  of  our
business and operate as a public company.  

Fair Value of Contingent Consideration

Certain  of  our  license  agreements  include  contingent  consideration  in  the  form  of  additional  issuances  of  our  common  stock  based  on  the
achievement of certain milestones. For asset acquisitions, we assess whether such contingent consideration obligation meets the definition of a derivative
and/or can be equity classified, until such time that the contingency or equity classification criteria is met or expires. As of December 31, 2019, we have
recorded a liability related to contingent consideration as the net settlement criteria of the definition of a derivative had been met and equity classification
criteria had not been met. The derivative related to this contingent

92

 
 
 
 
 
 
 
consideration  is  measured  at  fair  value  as  of  each  balance  sheet  date  with  the  related  change  in  fair  value  being  reflected  in  operating  results.  Gains  or
losses  on  contingent  consideration  expense  is  driven  by  changes  in  the  estimated  fair  value  of  the  liability,  which  is  determined  using  a  probability-
weighted valuation approach model that reflects the probability and timing of future issuances of our common shares.  

Interest Income

Interest income is primarily related to interest earned on our marketable securities for the years ended December 31, 2019, 2018 and 2017.  

Other Income (Expense)

We hold an equity investment in a Hong-Kong-based clinical-stage biopharmaceutical company called Ascentage Pharma Group International,
or Ascentage International. In October 2019, Ascentage International completed an initial public offering of shares of its common stock on the Hong Kong
stock exchange. Following the initial public offering, the underlying nature of our investment in Ascentage International changed and met the definition of
an investment in an equity security with a readily determinable fair value to be measured at fair value on a recurring basis, based on quoted stock price
available on the Hong Kong Stock Exchange.  Other income/(expense) includes changes in fair value of the investment in this equity security.  

Results of Operations

Comparison of the Years Ended December 31, 2019 and 2018

The following table sets forth the significant components of our results of operations (in thousands):

Summary of Operations Data:
Operating expenses:

Research and development
General and administrative
Change in fair value of contingent consideration

Total operating expenses
Loss from operations
Interest income (expense), net
Other income (expense), net
Net loss

Year Ended December 31,
2018
2019

Change

  $

  $

70,957    $
20,046     
(1,352)    
89,651     
(89,651)    
3,289     
4,185     
(82,177)   $

58,907    $
16,016     
4,542     
79,465     
(79,465)    
3,312     
(245)    
(76,398)   $

12,050 
4,030 
(5,894)
10,186 
(10,186)
(23)
4,430 
(5,779)

Research and Development

Research and development expenses increased by $12.1 million, to $71.0 million for the year ended December 31, 2019 from $58.9 million for
the year ended December 31, 2018. The increase was primarily due to increases of $2.3 million for personnel-related expenses, which was partially offset
by  a  decrease  of  $1.1  million  related  to  non-cash  stock  compensation  expense,  $6.7  million  for  outside  research  and  development  activities  and  $3.1
million in lab and facilities-related costs.

General and Administrative

General and administrative expenses increased by $4.0 million, to $20.0 million for the year ended December 31, 2019 from $16.0 million for
the year ended December 31, 2018. The increase was primarily due to increases of $3.4 million for personnel-related expenses, of which $2.5 million was
related to non-cash stock

93

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
      
      
  
   
      
      
  
   
   
   
   
   
   
compensation expense, and $0.6 million in insurance-related expense partially offset by $0.5 million decrease in professional fees.

Change in fair value of contingent consideration

Change in fair value of contingent consideration reflects a decrease in the contingent consideration liability of $1.4 million for the year ended

December 31, 2019. The decrease in the fair value of contingent consideration was primarily due to changes in our stock price.

Interest Income

Our interest income was $3.3 million for the year ended December 31, 2019, as compared to $3.3 million for the year ended December 31,

2018.

Other Income (Expense)

Other income of $4.1 million for the year ended December 31, 2019 was primarily due to a change in the fair value of our investment in the
common stock of Ascentage International. In October 2019, Ascentage International completed an initial public offering of shares of its common stock on
the  Hong  Kong  stock  exchange  which  caused  a  change  in  our  underlying  investment  resulting  in  it  meeting  the  definition  of  an  equity  security  with  a
readily determinable fair value.  The increase in the fair value of our investment in Ascentage International was due to changes in the quoted stock price
following the initial public offering.  

Comparison of the years ended December 31, 2018 and 2017

The following table sets forth the significant components of our results of operations (in thousands):

Summary of Operations Data:
Contribution revenue
Operating expenses:

Research and development
General and administrative
Change in fair value of contingent consideration

Total operating expenses
Loss from operations
Interest income
Other expense, net
Net loss

Year Ended December 31,
2017
2018

Change

  $

—    $

1,382    $

(1,382)

58,907     
16,016     
4,542     
79,465     
(79,465)    
3,312     
(245)    
(76,398)   $

37,373     
9,617     
—     
46,990     
(45,608)    
1,055     
(103)    
(44,656)   $

21,534 
6,399 
4,542 
32,475 
(33,857)
2,257 
(142)
(31,742)

  $

Contribution Revenue

Contribution revenue for the year ended December 31, 2017 was related to funding we recognized from a third-party organization in 2017 for

the performance of certain research and development activities in pursuit of that organization’s philanthropic mission.

Research and Development

Research and development expenses increased by $21.5 million, to $58.9 million for the year ended December 31, 2018 from $37.4 million for

the year ended December 31, 2017. The increase was primarily due to

94

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
   
      
      
  
   
      
      
  
   
   
   
   
   
   
   
 
increases of $11.3 million for personnel-related expenses, of which $4.3 million was related to non-cash stock-based compensation, $7.8 million for direct
research and development activities and $2.4 million for facilities-related costs.

General and Administrative

General and administrative expenses increased by $6.4 million, to $16.0 million for the year ended December 31, 2018 from $9.6 million for
the year ended December 31, 2017. The increase was primarily due to increases of $4.8 million for personnel related expenses, of which $2.1 million was
related to non-cash stock-based compensation, $1.9 million in professional services expenses primarily related to activities in preparation of becoming a
public  company,  $0.5  million  in  insurance  expense  and  $0.5  million  for  facilities-related  costs.  The  increases  were  partially  offset  by  a  $1.3  million  in
unconditional funding provided to academic institutions.

Change in fair value of contingent consideration

Expenses  related  to  the  change  in  fair  value  of  contingent  consideration  was  $4.5  million  for  the  year  ended  December  31,  2018.  The
contingent  consideration  expense  was  due  to  a  change  in  the  estimated  fair  value  of  the  liability  under  our  license  agreements  as  the  probability  of
milestone  events  requiring  settlement  through  the  issuance  of  shares  of  our  common  stock  increase.  The  fair  value  is  determined  using  a  probability-
weighted valuation approach model which considers our stock price and the probability and timing of the achievement of certain milestones at the balance
sheet date.  

Interest Income

Our interest income was $3.3 million for the year ended December 31, 2018, as compared to $1.1 million for the year ended December 31,

2017, as we invested our cash and proceeds from our Series C financing and IPO in marketable securities.

Liquidity, Capital Resources and Capital Requirements

Sources of Liquidity

We have incurred net losses each year since inception. We do not have any products approved for sale and have never generated any revenue
from  product  sales.  Historically,  we  have  incurred  operating  losses  as  a  result  of  ongoing  efforts  to  develop  our  drug  candidates,  including  conducting
ongoing research and development, preclinical studies and providing general and administrative support for these operations. As of December 31, 2019, we
had an accumulated deficit of $245.5 million, and we do not expect positive cash flows from operations in the foreseeable future. We expect our operating
losses and net cash used in operating activities will increase over at least the next several years as we continue our research and development activities,
advance our drug candidates through preclinical and clinical testing and move into later and more costly stages of drug development, hire personnel and
prepare for regulatory submissions and the commercialization of our drug candidates.

We have historically financed our operations primarily through private placements of preferred stock and promissory notes and more recently
through our IPO and proceeds from our ATM Offering Program, and will continue to be dependent upon equity and/or debt financing until we are able to
generate positive cash flows from our operations.

Prior to our IPO in May 2018, we financed our operations primarily through issuance and sale of convertible preferred stock and convertible
promissory  notes  and  we  will  continue  to  be  dependent  upon  equity  and/or  debt  financing  until  we  are  able  to  generate  positive  cash  flows  from  our
operations. In March 2018, we sold 3,590,573 shares of Series C convertible preferred stock at $15.3317 per share for proceeds of $54.9 million. In April
2018, we sold 322,852 shares of Series C convertible preferred stock at $15.3317 per share for additional

95

 
proceeds  of  $5.0  million.    In  May  2018,  we  consummated  our  IPO  and  received  net  proceeds  of  $75.9  million,  after  deducting  underwriting  discounts,
commissions and offering expenses payable by us.

In June 2019, we filed a Registration Statement on Form S-3, or the Shelf Registration Statement, covering the offering of up to $250.0 million
of  common  stock,  preferred  stock,  debt  securities,  warrants  and  units.  The  Shelf  Registration  Statement  included  a  prospectus  covering  the  offering,
issuance  and  sale  of  up  to  $75.0  million  of  our  common  stock  from  time  to  time  through  the  “ATM  Offering  Program.  The  SEC  declared  the  Shelf
Registration Statement effective in June 2019.  In June 2019, we also entered into a sales agreement, or the Sales Agreement, with Cowen and Company
LLC, or Cowen, pursuant to which we may sell from time to time, at our option, up to $75.0 million of our common stock through the ATM Offering
Program under which Cowen will act as sales agent. During the year ended December 31, 2019, we issued and sold 3,974,908 shares of our common stock
through the ATM Offering Program and received net proceeds of approximately $26.1 million, after deducting commissions and other offering expenses of
$1.4 million.

Future Funding Requirements

To date we have not generated any revenue from contracts with customers and have received a contribution from a third-party organization for
certain  research  and  development  activities  to  support  their  philanthropic  mission.  We  expect  to  continue  to  incur  significant  losses  for  the  foreseeable
future,  and  we  expect  the  losses  to  increase  as  we  continue  the  development  of,  and  seek  regulatory  approvals  for,  our  drug  candidates,  and  begin  to
commercialize any approved products. We are subject to all of the risks typically related to the development of new drug candidates, and we may encounter
unforeseen  expenses,  difficulties,  complications,  delays  and  other  unknown  factors  that  may  adversely  affect  our  business.  Moreover,  following  the
completion of our IPO, we have begun to incur additional ongoing costs associated with operating as a public company. We anticipate that we will need
substantial additional funding in connection with our continuing operations.

Until we can generate a sufficient amount of revenue from the commercialization of our drug candidates or from collaborative agreements with
third parties, if ever, we expect to finance our future cash needs through various means. Additional capital may be raised through the sale of our equity
securities,  incurring  debt,  entering  into  licensing  or  collaboration  agreements  with  partners,  receiving  research  contributions,  grants  or  other  sources  of
financing to fund our operations. There can be no assurance that sufficient funds will be available to us on attractive terms or at all. If we are unable to
obtain  additional  funding  from  these  or  other  sources,  it  may  be  necessary  to  significantly  reduce  our  rate  of  spending  through  reductions  in  staff  and
delaying,  scaling  back,  or  stopping  certain  research  and  development  programs.  Insufficient  liquidity  may  also  require  us  to  relinquish  rights  to  drug
candidates at an earlier stage of development or on less favorable terms than we would otherwise choose.

Since our inception, we have incurred significant losses and negative cash flows from operations. We have an accumulated deficit of $245.5
million through December 31, 2019. We expect to incur substantial additional losses in the future as we conduct and expand our research and development
activities.  We  believe  that  our  existing  cash,  cash  equivalents  and  marketable  securities  will  be  sufficient  to  enable  us  to  fund  our  projected  operations
through  at  least  the  next  12  months.  Based  on  our  current  operating  plans,  we  expect  our  existing  capital  resources  will  fund  our  planned  operating
expenses  into  the  second  half  of  2021,  including  through  clinical  data  readouts  from  the  Phase  2  clinical  study  of  UBX0101  we  initiated  in  the  fourth
quarter of 2019 and, the higher dose and repeat dose Phase 1b study of UBX0101 we initiated in the first quarter of 2020, as well as initial data from Phase
1 clinical study of one of our lead molecules in age-related eye disease.

We  have  based  our  projections  of  operating  capital  requirements  on  assumptions  that  may  prove  to  be  incorrect  and  we  may  use  all  our
available  capital  resources  sooner  than  we  expect.  Because  of  the  numerous  risks  and  uncertainties  associated  with  research,  development  and
commercialization  of  biotechnology  products,  we  are  unable  to  estimate  the  exact  amount  of  our  operating  capital  requirements.  Our  future  funding
requirements will depend on many factors, including, but not limited to:

•

the scope, progress, results and costs of researching and developing UBX0101, UBX132, UBX1967, or any other drug candidates, and
conducting preclinical studies and clinical studies, including our ongoing Phase 2 clinical study of UBX0101, which we initiated in the
fourth quarter of 2019, the Phase

96

 
 
1b clinical study of UBX0101, which we initiated in the first quarter of 2020, and our planned initial clinical studies in our ophthalmology
program;

the timing of, and the costs involved in, obtaining regulatory approvals for our lead drug candidates or any future drug candidates;

the number and characteristics of any additional drug candidates we develop or acquire;

the timing and amount of any milestone payments we are required to make pursuant to our license agreements;

the cost of manufacturing our lead drug candidates or any future drug candidates and any products we successfully commercialize;

the cost of building a sales force in anticipation of product commercialization;

the  cost  of  commercialization  activities  if  our  lead  drug  candidates  or  any  future  drug  candidates  are  approved  for  sale,  including
marketing, sales and distribution costs;

our  ability  to  establish  and  maintain  strategic  collaborations,  licensing  or  other  arrangements  and  the  financial  terms  of  any  such
agreements, including the timing and amount of any future milestone, royalty or other payments due under any such agreement;

any product liability or other lawsuits related to our products;

the expenses needed to attract, hire and retain skilled personnel;

the costs associated with being a public company;

the costs involved in preparing, filing, prosecuting, maintaining, defending and enforcing our intellectual property portfolio; and

the timing, receipt and amount of sales of any future approved or cleared products, if any.

•

•

•

•

•

•

•

•

•

•

•

•

Cash Flows

The following table sets forth a summary of the primary sources and uses of cash and restricted cash for each of the periods presented below (in

thousands):

Cash used in operating activities
Cash provided by (used in) investing activities
Cash provided by financing activities

Net increase (decrease) in cash and
   restricted cash

2019

Year Ended December 31,
2018

2017

  $

(72,421)   $
67,953     
27,438     

(56,623)   $
(72,206)    
136,930     

(38,358)
(86,305)
42,775 

  $

22,970    $

8,101    $

(81,888)

Operating Activities

Cash  used  in  operating  activities  of  $72.4  million  for  the  year  ended  December  31,  2019  consisted  primarily  of  a  net  loss  of  $82.2  million
adjusted for net non-cash charges of $6.2 million and net changes to our operating assets and liabilities of $3.6 million. Our non-cash charges consisted
primarily of $10.9 million in stock-based compensation, $2.7 million in depreciation and amortization and $1.0 million in common stock granted to a third
party, partially offset by a $1.4 million change in fair value of contingent consideration, $1.3 million in accretion of our tenant improvement allowance and
$1.2 million in net accretion and amortization of premium and discounts on marketable securities. The net change in our operating assets and liabilities
consisted of increases of $2.5 million in deferred rent, net of current portion, and $2.1 million in accrued compensation, partially offset by a decreases of
$0.6 million in accrued liabilities and other current liabilities, $0.2 million in accounts payable and a $0.2 million increase in prepaid expenses and other
current assets.

97

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
Cash  used  in  operating  activities  of  $56.6  million  for  the  year  ended  December  31,  2018  consisted  primarily  of  a  net  loss  of  $76.4  million
adjusted for net non-cash charges of $14.6 million and net changes to our operating assets and liabilities of $5.1 million. Our non-cash charges consisted
primarily of $9.4 million in stock-based compensation, $4.5 million change in fair value of contingent consideration and $2.2 million in depreciation and
amortization,  partially  offset  by  a  $1.0  million  in  amortization  of  premium  and  discounts  on  marketable  securities  and  $0.6  million  in  accretion  of  our
tenant improvement allowance. The net change in our operating assets and liabilities consisted of a decrease of $1.4 million in contribution receivable, and
increases  of  $2.2  million  in  accounts  payable,  $1.6  million  in  accrued  compensation  and  $1.4  million  in  accrued  liabilities  and  other  current  liabilities,
partially offset by a decrease of $0.6 million in other long-term assets and $0.8 million in prepaid expenses and other current assets.

Cash  used  in  operating  activities  of  $38.4  million  for  the  year  ended  December  31,  2017  consisted  primarily  of  a  net  loss  of  $44.7  million,
which was partially offset by non-cash charges of $4.0 million and a decrease in our net operating assets of $2.3 million. Our non-cash charges primary
consisted  of  $1.3  million  for  depreciation  and  amortization  expense  and  $3.0  million  for  stock-based  compensation  expense.  The  decrease  in  our  net
operating assets of $2.3 million was primarily due to an increase in accrued compensation of $1.6 million related to our bonus accrual and increases in
accounts payable of $1.2 million and accrued and other current liabilities of $1.3 million as we expand our operations, partially offset by an increase in our
contribution receivable of $1.4 million.

Investing Activities

Cash provided by investing activities of $68.0 million for the year ended December 31, 2019 was related to maturities of marketable securities

of $188.8 million which were offset by purchases of marketable securities of $119.2 million and purchases of property and equipment of $1.6 million.

Cash used in investing activities of $72.2 million for the year ended December 31, 2018 was related to purchases of marketable securities of
$204.1  million,  purchases  of  property  and  equipment  of  $1.2  million  and  the  purchase  of  an  investment  in  stock  of  $0.5  million,  which  were  offset  by
maturities of marketable securities of $133.6 million.

Cash used in investing activities of $86.3 million for the year ended December 31, 2017 was related to purchases of marketable securities of
$134.5 million and purchases of property and equipment of $1.7 million, which were partially offset by maturities of marketable securities of $49.8 million.

Financing Activities

Cash provided by financing activities of $27.4 million for the year ended December 31, 2019 was related to $26.1 million in proceeds from the

sale of common stock through our ATM Offering Program, net of issuance costs, $0.8 million in proceeds from the issuance of common stock under the
2018 Employee Stock Purchase Plan and proceeds from issuance of common stock upon exercise of stock options, net of repurchases, of $0.6 million.

Cash provided by financing activities of $136.9 million for the year ended December 31, 2018 was primarily related to net proceeds from our
sale of common stock in our IPO of $75.9 million, net proceeds from issuance of Series C convertible preferred stock of $59.9 million, proceeds from
repayment of recourse notes of $0.9 million, and proceeds from issuance of common stock upon exercise of stock options of $0.4 million.

Cash provided by financing activities of $42.8 million for the year ended December 31, 2017 was primarily related to net proceeds from the

issuance of shares of our convertible preferred stock.

98

 
Contractual Obligations and Other Commitments

Contractual obligations represent future cash commitments and liabilities under agreements with third parties, and exclude contingent liabilities
for  which  we  cannot  reasonably  predict  future  payment.  The  following  table  summarizes  our  contractual  obligations  as  of  December  31,  2019  (in
thousands):

Contractual obligations:
Operating lease(1)
Capital lease
Total contractual obligations

Less than
1 year

1 to 3
years

3 to 5 years

More than
5 years

Total

Payments due by period

  $

  $

5,373 
45 
5,418 

 $

 $

12,089 
— 
12,089 

 $

 $

8,926 
— 
8,926 

 $

 $

24,732 
— 
24,732 

 $

 $

51,120 
45 
51,165

(1) Our  contractual  obligations  and  commitments  primarily  relate  to  our  facilities  lease  agreements  for  laboratory  and  office  space.  At  December  31,
2019, our lease agreements were for approximately 39,000 square feet in Brisbane, California, with the lease period expiring in October 2022 and
approximately 63,000 square feet in South San Francisco, California, with the lease period expiring in October 2029.

In February 2019, we entered into a lease agreement for new office and laboratory space in South San Francisco, California. The term of the
lease agreement commenced in May 2019. The lease has an initial term of ten years from the commencement date, and we have an option to extend the
initial term for an additional eight years at the then market rental rates as determined pursuant to the lease agreement. The total base rent payment escalates
annually based on a fixed percentage beginning from the 13th month of the lease agreement. We will also be responsible for the operating expenses and tax
expenses  allocated  to  the  building,  and  the  operating  expenses  and  tax  expenses  attributable  to  the  common  areas.  Pursuant  to  the  lease  agreement,  the
landlord provided us with a tenant improvement allowance of up to $7.8 million and will finance up to $2.9 million for additional tenant improvements
subject to repayment provisions as described in the lease agreement.

We are party to various license agreements pursuant to which we have in-licensed rights to various technologies, including patents, research
“know-how”  and  proprietary  research  tools,  for  the  discovery,  research,  development  and  commercialization  of  drug  candidates  to  treat  age-related
diseases. The license agreements obligate us to make certain milestone payments related to specified clinical development and sales milestone events, as
well as tiered royalties in the low-single digits based on sales of licensed products. The table above does not include any milestone payments or royalty
payments  to  third  parties  as  the  amounts,  timing  and  likelihood  of  such  payments  are  not  known.  See  Note  5  to  our  financial  statements  “License
Agreements” for additional information.

Indemnification

In the normal course of business, we enter into contracts and agreements that contain a variety of representations and warranties and provide for

general indemnifications. Our exposure under these agreements is unknown because it involves claims that may be made against us in the future but have
not yet been made. To date, we have not paid any claims or been required to defend any action related to our indemnification obligations. However, we may
record charges in the future as a result of these indemnification obligations.

In accordance with our certificate of incorporation and bylaws, we have potential indemnification obligations to our officers and directors for
specified events or occurrences, subject to some limits, while they are serving at our request in such capacities. There have been no claims to date, and we
have director and officer insurance that may enable us to recover a portion of any amounts paid for future potential claims.

Off-Balance Sheet Arrangements

We have not entered into any off-balance sheet arrangements. While we have an investment in a variable interest entity, its purpose is not to

provide off-balance sheet financing.

99

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
      
      
      
      
  
   
  
  
  
  
 
 
Critical Accounting Polices and Estimates

This discussion and analysis of our financial condition and results of operations is based on our financial statements, which have been prepared
in accordance with accounting principles generally accepted in the United States (“GAAP”). The preparation of these financial statements requires us to
make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of
the financial statements, as well as the reported expenses incurred during the reporting periods. These items are monitored and analyzed by us for changes
in facts and circumstances, and material changes in these estimates could occur in the future. Our estimates are based on our historical experience and on
various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying
value of assets and liabilities that are not readily apparent from other sources. Changes in estimates are reflected in reported results for the period in which
they become known. Actual results may differ from these estimates under different assumptions or conditions.

While  our  significant  accounting  policies  are  described  in  more  detail  in  the  notes  to  our  financial  statements  included  elsewhere  in  this
prospectus, we believe that the following accounting policies are critical to understanding our historical and future performance, as these policies relate to
the more significant areas involving management’s judgments and estimates.

Research and Development Expenses and Accruals

Costs  related  to  research  and  development  of  drug  candidates  are  charged  to  research  and  development  expense  as  incurred.  Research  and
development  costs  include,  but  are  not  limited  to,  payroll  and  personnel  expenses  for  personnel  contributing  to  research  and  development  activities,
laboratory supplies, outside services, licenses acquired to be used in research and development, manufacturing of clinical material, pre-clinical testing and
consultants and allocated overhead, including rent, equipment, depreciation and utilities. Research and development costs are expensed as incurred unless
there is an alternative future use in other research and development projects. Payments made prior to the receipt of goods or services to be used in research
and development are deferred and recognized as expense in the period in which the related goods are received or services are rendered. Such payments are
evaluated for current or long-term classification based on when they will be realized.

As part of the process of preparing our financial statements, we are required to estimate expenses resulting from our obligations under contracts
with vendors and consultants 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 under such contracts. Our objective is to reflect the appropriate expenses in our financial statements by matching those expenses with the period
in which services and efforts are expended. We account for these expenses according to the progress of the production of clinical trial materials or based on
progression of the clinical trial, as measured by patient progression and the timing of various aspects of the trial. We determine accrual estimates by taking
into account discussion with applicable personnel and outside service providers as to the progress or state of consummation of goods and services, or the
services  completed.  During  the  course  of  a  clinical  trial,  we  adjust  the  rate  of  expense  recognition  if  actual  results  differ  from  our  estimates.  We  make
estimates  of  accrued  expenses  as  of  each  balance  sheet  date  in  our  financial  statements  based  on  the  facts  and  circumstances  known  at  that  time.  Our
clinical trial accrual is dependent in part upon the timely and accurate reporting of contract research organizations, contract manufacturers and other third-
party  vendors.  Although  we  do  not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  our  understanding  of  the  status  and
timing of services performed relative to the actual status and timing of services performed may vary and may result in our reporting changes in estimates in
any particular period. Adjustments to prior period estimates have not been material for the years ended December 31, 2019 and 2018.

We have and may continue to enter into license agreements to access and utilize certain technology. We evaluate if the license agreement is an
acquisition of an asset or a business. To date none of our license agreements have been considered to be an acquisition of a business. For asset acquisitions,
the  upfront  payments  to  acquire  such  licenses,  as  well  as  any  future  milestone  payments  made  before  product  approval,  are  immediately  recognized  as
research and development expense when due, provided there is no alternative future use of the rights in other research and development projects. These
license agreements may also include contingent consideration in the form of cash and additional issuances of our common stock.

100

 
Contingent Consideration Liability

We have entered into  license agreements to access and utilize certain intellectual property and technology and may enter into additional license
agreements in the future. In each case, we evaluate if the license agreement results in the acquisition of an asset or a business. To date, none of our license
agreements have been considered an acquisition of a business. If a license agreement is deemed to constitute an asset acquisition, the upfront payments to
acquire such licenses, as well as any future milestone payments made before product approval, are immediately recognized as research and development
expense when due, provided there is no alternative future use of the rights in other research and development projects. Several of our license agreements
also include contingent consideration in the form of an obligation to issue additional shares of our common stock if we achieve certain milestones. For
contingent consideration related to our asset acquisitions, we assess on a continuous basis whether the contingent consideration meets the definition of a
derivative and/or whether it can be classified within stockholders’ equity, until such time that equity classification criteria are met or the milestones expire.
The derivative related to the contingent consideration arising from our license agreements is measured at fair value as of each balance sheet date with the
related change in fair value being reflected in operating expenses. Upon a reassessment event that results in the contingent consideration no longer meeting
the  definition  of  a  derivative  and/or  meeting  equity  classification  criteria,  the  final  change  in  fair  value  of  the  instrument  is  recorded  within  operating
expenses and the liability is reclassified into stockholders’ equity.

We value the contingent consideration liability using a probability-weighted valuation approach model that reflects the probability and timing
of achieving the milestones which trigger the obligation to issue additional shares of common stock. The probability of achieving the defined milestones for
each licensed product is estimated on a quarterly basis by our management team. The total contingent consideration may change significantly over time as
preclinical  and/or  clinical  development  progresses  and  additional  data  is  obtained,  impacting  our  assumptions  regarding  the  probability  of  successfully
achieving  the  relevant  milestones    and  the  time  frame  in  which  they  are  expected  to  be  achieved.  For  example,  significant  increases  in  the  estimated
probability of achieving a milestone would result in a significantly higher fair value measurement, while significant decreases in the estimated probability
of achieving a milestone would result in a significantly lower fair value measurement.  Judgment is employed in determining these assumptions at each
subsequent period. Updates to assumptions could have a significant impact on our results of operations in any given period. Actual results may differ from
estimates.

We believe the fair values used to record contingent consideration liability are based upon reasonable estimates and assumptions given the facts

and circumstances as of the related valuation dates.

Stock-Based Compensation

We recognize compensation costs related to stock-based awards granted to employees and nonemployees based on the estimated fair value of
the awards on the date of grant, and we recognize forfeitures as they occur. For awards that vest solely based on service conditions or a combination of
service and performance conditions, we estimate the grant date fair value, and the resulting stock-based compensation expense, using the Black-Scholes
option-pricing model. The grant date fair value of the awards is generally recognized on a straight-line basis over the requisite service period, which is
typically their vesting period. Forfeitures are recognized as they occur.

Prior to our IPO, the fair value of our shares of common stock underlying the stock options was the responsibility of and determined by our Board.
Because  there  was  no  public  market  for  our  common  stock,  the  Board  determined  the  fair  value  of  common  stock  at  the  time  of  grant  of  the  option  by
considering a number of objective and subjective factors, including, among others: the prices at which we sold shares of our convertible preferred stock to
outside investors in arms-length transactions; the rights, preferences and privileges of our convertible preferred stock relative to those of our common stock;
our results of operations, financial position and capital resources; current business conditions and projections; the lack of marketability of our common stock;
the hiring of key personnel and the experience of management; progress of our research and development activities; our stage of development and material
risks related to its business; the fact that the stock option grants involve illiquid securities in a private company; and the likelihood of achieving a liquidity
event, such as an initial public offering or sale, in light of prevailing market conditions.

101

 
Following the IPO, the market traded price of the shares of common stock underlying the stock-based awards is the fair value of our stock as

reported on The Nasdaq Global Select Market on the grant date.

The Black-Scholes option-pricing model requires the use of highly subjective assumptions to determine the fair value of stock-based awards.

These assumptions include:

•

•

•

•

Expected  term—The  expected  term  represents  the  period  that  the  stock-based  awards  are  expected  to  be  outstanding.  We  use,  due  to
insufficient historical data,  the simplified method to determine the expected term, which is based on the average of the time-to-vesting
and the contractual life of the options.

Expected volatility—Due to our limited trading history for our common stock, the expected volatility is estimated based on the average
historical volatilities of common stock of comparable publicly traded entities over a period equal to the expected term of the stock option
grants. The comparable companies are chosen based on their size, stage in the product development cycle or area of specialty. We will
continue to apply this process until a sufficient amount of historical information regarding the volatility of our own stock price becomes
available.

Risk-free interest rate—The risk-free interest rate is based on the U.S. Treasury yield in effect at the time of grant for zero-coupon U.S.
Treasury notes with maturities approximately equal to the expected term of the awards.

Expected  dividend—We  have  never  paid  dividends  on  our  common  stock  and  have  no  plans  to  pay  dividends  on  our  common  stock.
Therefore, we used an expected dividend yield of zero.

For  stock  options  granted  to  non-employee  consultants,  the  fair  value  of  these  options  is  also  remeasured  using  the  Black-Scholes  option-
pricing  model  reflecting  consistent  assumptions  as  applied  to  employee  options  in  each  of  the  reported  periods,  other  than  the  expected  term,  which  is
assumed to be the remaining contractual life of the option.

We  have  also  granted  stock  options  to  certain  key  employees  that  vest  in  conjunction  with  certain  performance  and  market  conditions.  We
estimate the fair value of these awards using a lattice model, taking into consideration the market conditions. No expense will be recorded related to these
awards  until  the  achievement  of  the  performance  condition  becomes  probable.  Once  the  achievement  of  the  performance  condition  becomes  probable,
expense  related  to  these  awards  is  recognized  using  the  accelerated  attribution  method  with  a  cumulative  catch-up  adjustment  over  the  derived  service
period relating to the market conditions, if the market conditions have not been met. As these awards vest in their entirety upon achievement of the market
conditions, any unrecognized expense would be accelerated if the market conditions are achieved prior to the completion of the derived service period.

We  will  continue  to  use  judgment  in  evaluating  the  expected  volatility,  expected  terms  and  forfeiture  rates  utilized  for  our  stock-based
compensation  expense  calculations  on  a  prospective  basis.  In  addition  to  the  Black-Scholes  assumptions,  we  estimate  our  forfeiture  rate  based  on  an
analysis  of  our  actual  forfeitures  and  we  will  continue  to  evaluate  the  adequacy  of  the  forfeiture  rate  based  on  actual  forfeiture  experience,  analysis  of
employee turnover behavior and other factors. The impact from any forfeiture rate adjustment would be recognized in full in the period of adjustment, and
if  the  actual  number  of  future  forfeitures  differs  from  our  estimates,  we  might  be  required  to  record  adjustments  to  stock-based  compensation  in  future
periods.

As of December 31, 2019, we had $28.1 million of unrecognized compensation expense related to unvested stock options and restricted stock
units, which is expected to be recognized over an estimated weighted-average period of 3.5 years. For stock-based awards subject to ratable vesting, we
recognize compensation cost on a straight-line basis over the service period for the entire award. In future periods, our stock-based compensation expense
is expected to increase as a result of recognizing our existing unrecognized stock-based compensation for awards that will vest and as we issue additional
stock-based awards to attract and retain our employees.

102

 
 
 
 
 
JOBS Act Accounting Election

We are an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. Under the JOBS Act,
emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as
those standards apply to private companies.

We  have  elected  to  use  this  extended  transition  period  to  enable  us  to  comply  with  new  or  revised  accounting  standards  that  have  different
effective dates for public and private companies until the earlier of the date we (i) are no longer an emerging growth company or (ii) affirmatively and
irrevocably opt out of the extended transition period provided in the JOBS Act. As a result, our financial statements may not be comparable to companies
that comply with new or revised accounting pronouncements as of public company effective dates.

Recent Accounting Pronouncements

See Note 2 to our Financial Statements “Summary of Significant Accounting Policies” for information.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

We  are  exposed  to  market  risks  in  the  ordinary  course  of  our  business.  These  risks  primarily  relate  to  interest  rate  sensitivities.  We  had  cash,  cash
equivalents and marketable securities of $125.0 million as of December 31, 2019, which consist of bank deposits, money market funds, and marketable
securities.  The  primary  objective  of  our  investment  activities  is  to  preserve  capital  to  fund  our  operations.  We  also  seek  to  maximize  income  from  our
investments without assuming significant risk. Because our investments are primarily short-term in duration, we believe that our exposure to interest rate
risk is not significant, and a 1% movement in market interest rates would not have a significant impact on the total value of our portfolio. We had no debt
outstanding as of December 31, 2019.

103

 
Item 8. Financial Statements and Supplementary Data.

UNITY BIOTECHNOLOGY, INC.
Index to Financial Statements

Report of Independent Registered Public Accounting Firm

Balance Sheets

Statements of Operations and Comprehensive Loss

Statements of Convertible Preferred Stock and Stockholders’ Equity (Deficit)

Statements of Cash Flows

Notes to the Financial Statements

104

Page

105

106

107

108

109

110

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of
Unity Biotechnology, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Unity Biotechnology, Inc. (the Company) as of December 31, 2019 and 2018, and related statements
of operations and comprehensive loss, convertible preferred stock and stockholders’ equity (deficit) and cash flows for each of the three years in the period
ended  December  31,  2019,  and  the  related  notes  (collectively  referred  to  as  the  “financial  statements”).  In  our  opinion,  the  financial  statements  present
fairly, in all material respects, the financial position of the Company at December 31, 2019 and the results of its operations and its cash flows for each of
the three years in the period ended December 31, 2019, in conformity with U.S. generally accepted accounting principles.

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 include 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/ Ernst & Young LLP

We have served as the Company’s auditor since 2017.

Redwood City, California
March 11, 2020

105

 
UNITY BIOTECHNOLOGY, INC.
Balance Sheets
(in thousands, except for share amounts and par value)

Assets
Current assets:

Cash and cash equivalents
Short-term marketable securities
Strategic investments
Prepaid expenses and other current assets

Total current assets

Property and equipment, net
Long-term marketable securities
Restricted cash
Other long-term assets

Total assets

Liabilities and Stockholders’ Equity
Current liabilities:

Accounts payable
Accrued compensation
Accrued and other current liabilities
Settlement liability
Contingent consideration liability

Total current liabilities
Deferred rent, net of current portion
Contingent consideration liability, net of current portion
Other non-current liabilities
Total liabilities
Commitments and contingencies (Note 7)
Convertible preferred stock, $0.0001 par value; 10,000,000 shares
   authorized; no shares issued and outstanding
Stockholders’ equity (deficit):

Common stock, $0.0001 par value; 300,000,000 shares
   authorized as of December 31, 2019 and 2018; 47,227,065
   and 42,414,294 shares issued and outstanding as of
   December 31, 2019 and 2018, respectively
Additional paid-in capital
Related party promissory notes for purchase of common stock
Employee promissory notes for purchase of common stock
Accumulated other comprehensive loss
Accumulated deficit
Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31,

2019

2018

37,473    $
84,508   
5,507   
1,999   
129,487   
16,636   
3,025   
1,446   
627   
151,221    $

5,185    $
5,905   
4,995   
—   
1,131   
17,216   
13,298   
—   
—   
30,514   

15,399 
155,736 
— 
1,830 
172,965 
6,238 
— 
550 
1,622 
181,375 

4,847 
3,791 
4,990 
2,059 
895 
16,582 
2,467 
1,588 
45 
20,682 

—   

— 

5   
366,695   
(210)  
(418)  
90   
(245,455)  
120,707   
151,221    $

4 
324,663 
(201)
(400)
(95)
(163,278)
160,693 
181,375

  $

  $

  $

  $

See accompanying notes to the financial statements.

106

 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.
Statements of Operations and Comprehensive Loss
(in thousands, except share and per share amounts)

Contribution revenue
Operating expenses:

Research and development
General and administrative
Change in fair value of contingent consideration

Total operating expenses
Loss from operations
Interest income
Other income (expense), net
Net loss

Other comprehensive loss

Unrealized gain (loss) on marketable debt securities, net of tax

Comprehensive loss

Net loss per share, basic and diluted

Weighted average number of shares used in computing net loss
   per share, basic and diluted

2019

Year ended December 31,
2018

2017

  $

—    $

—    $

1,382 

70,957   
20,046   
(1,352)  
89,651   
(89,651)  
3,289   
4,185   
(82,177)   $

185   

(81,992)   $

(1.88)   $

58,907   
16,016   
4,542   
79,465   
(79,465)  
3,312   
(245)  
(76,398)   $

9   

(76,389)

 $

(2.70)   $

37,373 
9,617 
— 
46,990 
(45,608)
1,055 
(103)
(44,656)

(104)

(44,760)

(13.97)

43,624,807   

28,269,907   

3,197,516

  $

  $

  $

See accompanying notes to the financial statements.

107

 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.
Statements of Convertible Preferred Stock and Stockholders’ Equity (Deficit)
(in thousands, except share amounts)

Related Party
Promissory Notes
for Purchase of  
  Common Stock  
  $

(202 )   $

Employee
Promissory
Notes for
Purchase of
  Common Stock 
—  

Accumulated
Other
Comprehensive 
Loss

  Accumulated  
Deficit

Total
Stockholders’  
  Equity (Deficit) 
(41,536 )

(42,224 )   $

Balances at December 31, 2016

Issuance of Series B convertible preferred
stock at $12.125 per
share for cash, net of issuance costs of $43
Issuance of common stock upon exercise of
stock options, net of amount related to early
exercised options of $5
Vesting of early exercised options
Issuance of restricted stock
Common stock granted to third party
Stock-based compensation
Unrealized loss on marketable securities, net
of tax
Repurchase of early exercised shares of
common stock
Net loss

Balances at December 31, 2017

Issuance of Series C convertible preferred
stock at $15.3317 per  share for cash, net of
issuance costs of $119
Issuance of common stock upon initial
public offering, net of
issuance costs of $9,149
Conversion of Series A-1, A-2, B and C
convertible preferred
stock to common stock
Issuance of common stock upon exercise of
warrants and stock options,  net of amount
related to early exercised options of $1,212  
Vesting of early exercised stock options
Stock-based compensation
Change in unrealized gain (loss) on
available-for-sale marketable securities, net
of tax
Receipt of promissory note from related
party for purchase of common stock
Receipt of promissory note from employee
for purchase of common stock
Repayment of promissory note from related
party
Net loss

Balances at December 31, 2018

Issuance of common stock, net of issuance
costs, under
at-the-market ("ATM") equity offering
program
Issuance of common stock upon exercise of
stock options
Vesting of early exercised stock options
Stock-based compensation
Common stock issued to third parties
Repurchased shares
Issuance of common stock under employee
stock purchase plan (“ESPP”)
Change in unrealized gain (loss) on
available-for-sale marketable securities, net
of tax
Net loss

Balances at December 31, 2019

Convertible
Preferred Stock

Common Stock

Additional

Paid-In  

Shares
  24,620,615  

  Amount
  $

131,089  

Shares
4,303,538  

  Amount  
1  
  $

  Capital
  $

889  

3,539,109  

42,867  

—  

—  
—  
—  
—  
—  

—  

—  
—  
—  
—  
—  

—  

43,727  
—  
625,931  
12,711  
—  

—  

—  
—  
  28,159,724  

  $

—  
—  
173,956  

(155,518 )  

—  
4,830,389  

  $

3,913,425  

59,881  

—  

—  

—  

5,000,000  

  (32,073,149 )  

(233,837 )  

  32,073,149  

—  
—  
—  

—  

—  

—  

—  
—  
—  

—  

—  
—  
—  
—  
—  

—  

—  
—  
—  

  $

  $

—  
—  
—  

—  

—  

—  

—  
—  
—  

—  

—  
—  
—  
—  
—  

—  

—  
—  
—  

510,756  
—  
—  

—  

—  

—  

—  
—  
  42,414,294  

  $

3,974,908  

505,226  
—  
—  
253,334  

(4,281 )  

83,584  

—  
—  
  47,227,065  

  $

—  

—  
—  
—  
—  
—  

—  

—  
—  
1  

—  

1  

2  

—  
—  
—  

—  

—  

—  

—  
—  
4  

1  

—  
—  
—  
—  
—  

—  

—  
—  
5  

  $

—  

8  
97  
—  
44  
3,034  

—  

—  
—  
4,072  

—  

75,851  

233,837  

374  
584  
9,441  

—  

—  

—  

504  
—  
324,663  

  $

26,085  

840  
647  
10,852  
3,022  
—  

586  

—  
—  
366,695  

  $

—  

—  
—  
—  
—  
—  

—  

—  
—  

  $

(202 )   $

—  

—  

—  

—  
—  
—  

—  

(390 )  

—  

391  
—  

—  

—  
—  
—  
—  
—  

—  

—  
—  
—  

—  

—  

—  

—  
—  
—  

—  

—  

(400 )  

—  
—  

  $

(201 )   $

(400 )   $

—  

—  
—  
—  
(9 )  
—  

—  

—  
—  

—  

—  
—  
—  
(18 )  
—  

—  

—  
—  

  $

(210 )   $

(418 )   $

  $

—  

  $

—  

—  
—  
—  
—  
—  

(104 )  

—  
—  

  $

(104 )   $

—  

—  
—  
—  
—  
—  

—  

—  

(44,656 )  
(86,880 )   $

—  

—  

—  

—  
—  
—  

—  

—  

—  

—  

(76,398 )  
(163,278 )   $

—  

—  
—  
—  
—  
—  

—  

—  

(82,177 )  
(245,455 )   $

—  

8  
97  
—  
44  
3,034  

(104 )

—  
(44,656 )
(83,113 )

—  

75,852  

233,839  

374  
584  
9,441  

9  

(390 )

(400 )

895  
(76,398 )
160,693  

26,086  

840  
647  
10,852  
2,995  
—  

586  

185  
(82,177 )
120,707  

—  

—  

—  

—  
—  
—  

9  

—  

—  

—  
—  
(95 )   $

—  

—  
—  
—  
—  
—  

—  

185  
—  
90  

  $

See accompanying notes to the financial statements.

108

 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.
Statements of Cash Flows
(in thousands)

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

Depreciation and amortization
Net accretion and amortization of premium and discounts on marketable
   securities
Stock-based compensation
Loss on disposal of property and equipment
Common stock granted to third party
Change in fair value of strategic investments
Accretion of tenant improvement allowance
Change in fair value of contingent consideration for license agreements

Changes in operating assets and liabilities:
Contribution receivable
Prepaid expenses and other current assets
Other long-term assets
Accounts payable
Accrued compensation
Accrued liabilities and other current liabilities
Deferred rent, net of current portion

Net cash used in operating activities
Investing activities
Purchase of marketable securities
Maturities of marketable securities
Purchase of investment in stock
Purchase of property and equipment
Net cash provided by (used in) investing activities
Financing activities
Proceeds from issuance of common stock under ATM offering program,
net of issuance costs
Proceeds from issuance of convertible preferred stock, net of issuance costs
Proceeds from issuance of common stock upon exercise of stock options,
   net of repurchases
Proceeds from issuance of common stock under ESPP
Proceeds from initial public offering, net of issuance costs
Payment of initial public offering costs
Proceeds from repayment of recourse notes
Payments made on capital lease obligations
Net cash provided by financing activities
Net increase (decrease) in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of year
Cash, cash equivalents and restricted cash at end of year
Supplemental Disclosures of Non-Cash Investing and Financing
   Activities
Property and equipment included in accounts payable
Property and equipment acquired under capital leases
Lessor funded lease incentives included in property and equipment
Receipt of promissory note for purchase of common stock
Receipt of promissory note from related party for purchase of common stock

2019

Year Ended December 31,
2018

2017

  $

(82,177)   $

(76,398)   $

(44,656)

2,663 

(1,151)  
10,852 
— 
965 
(4,507)  
(1,275)  
(1,352)  

— 
(169)  
(31)  
(227)  
2,114 
(587)  
2,461 
(72,421)  

(119,270)  
188,809 
— 
(1,586)  
67,953 

26,085 
— 

840 
586 
— 
— 
— 
(73)  

27,438 
22,970 
15,949 
38,919 

  $

565 
— 
10,651 
— 
27 

  $
  $
  $
  $
  $

2,180 

(955)  
9,441 
45 
— 
— 
(605)  
4,542 

1,382 
(842)  
(604)  
2,228 
1,610 
1,446 

(93)  
(56,623)  

(204,086)  
133,644 

(500)  
(1,264)  
(72,206)  

— 
59,881 

374 
— 
79,055 
(3,201)  
895 
(74)  

136,930 
8,101 
7,848 
15,949 

  $

241 
— 
— 
400 
390 

  $
  $
  $
  $
  $

1,304 

182 
3,034 
15 
44 
— 
(605)
— 

(1,382)
(746)
23 
1,198 
1,607 
1,258 
366 
(38,358)

(134,465)
49,849 
— 
(1,689)
(86,305)

— 
42,867 

(37)
— 
— 
— 
— 
(55)
42,775 
(81,888)
89,736 
7,848 

314 
243 
3,881 
— 
—  

  $

  $
  $
  $
  $
  $

See accompanying notes to the financial statements.

109

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
UNITY BIOTECHNOLOGY, INC.
NOTES TO THE FINANCIAL STATEMENTS

1. Organization

Description of Business

Unity  Biotechnology,  Inc.  (the  “Company”)  is  a  biotechnology  company  engaged  in  the  research  and  development  of  therapeutics  to  extend  human
healthspan. The Company devotes substantially all of its time and efforts to performing research and development, raising capital and recruiting personnel.
The Company’s headquarters are located in South San Francisco, California and was incorporated in the State of Delaware in 2009.  

Need for Additional Capital

The Company has incurred operating losses and has an accumulated deficit as a result of ongoing efforts to develop drug product candidates, including
conducting preclinical and clinical trials and providing general and administrative support for these operations. The Company had an accumulated deficit of
$245.5 million as of December 31, 2019. During the year ended December 31, 2019, the Company incurred a net loss of $82.2 million and used $72.4
million of cash in operating activities. To date, none of the Company’s drug candidates have been approved for sale. The Company has not generated any
revenue from contracts with customers and does not expect positive cash flows from operations in the foreseeable future. The Company has financed its
operations primarily through private placements of preferred stock and promissory notes and more recently through our IPO and proceeds from our ATM
Offering  Program,  and  will  continue  to  be  dependent  upon  equity  and/or  debt  financing  until  we  are  able  to  generate  positive  cash  flows  from  our
operations. To date, none of the Company’s drug candidates have been approved for sale and therefore the Company has not generated any revenue from
contracts with customers.

The Company had cash, cash equivalents and marketable securities of $125.0 million as of December 31, 2019. The Company has evaluated and concluded
there are no conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for a
period  of  12  months  following  the  date  that  these  financial  statements  are  issued.  Management  expects  operating  losses  to  continue  for  the  foreseeable
future. As a result, the Company will need to raise additional capital. If sufficient funds on acceptable terms are not available when needed, the Company
could  be  required  to  significantly  reduce  its  operating  expenses  and  delay,  reduce  the  scope  of,  or  eliminate  one  or  more  of  its  development  programs.
Failure  to  manage  discretionary  spending  or  raise  additional  financing,  as  needed,  may  adversely  impact  the  Company’s  ability  to  achieve  its  intended
business objectives.

Reverse Stock Split

On April 19, 2018, the Company’s board of directors approved an amendment to the Company’s amended and restated certificate of incorporation to effect
a 1-for-2.95 reverse split (“Reverse Split”) of shares of the Company’s common and convertible preferred stock, which was effected on April 20, 2018. The
par value and authorized shares of common stock and convertible preferred stock were not adjusted as a result of the Reverse Split. All of the share and per
share information included in the accompanying financial statements has been adjusted to reflect the Reverse Split.

2. Summary of Significant Accounting Policies

Basis of Presentation

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and
the rules and regulations of Securities and Exchange Commission (“SEC”) for reporting.

110

 
Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  GAAP  requires  management  to  make  estimates  and  assumptions  that  affect  the  amounts
reported  in  the  financial  statements  and  accompanying  notes.  The  Company  bases  its  estimates  on  historical  experience  and  market-specific  or  other
relevant assumptions that it believes are reasonable under the circumstances. The amounts of assets and liabilities reported in the Company’s balance sheets
and the amount of expenses and income reported for each of the periods presented are affected by estimates and assumptions, which are used for, but are
not  limited  to,  determining  the  fair  value  of  assets  and  liabilities,  contingent  consideration  liability,  common  stock  valuation,  and  stock-based
compensation. Actual results could differ from such estimates or assumptions.

Segments

The Company has one operating segment. The Company’s chief operating decision maker, its Chief Executive Officer, manages the Company’s operations
on a consolidated basis for the purposes of allocating resources.

Cash, Cash Equivalents and Restricted Cash

The Company considers all highly liquid investments with original maturities of 90 days or less from the date of purchase to be cash equivalents. Cash
equivalents primarily include money market funds that invest in U.S. Treasury obligations which are stated at fair value.

The Company has issued letters of credit under its lease agreements which have been collateralized. This cash is classified as noncurrent restricted cash on
the balance sheet based on the term of the underlying lease.

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the balance sheets that sum to the total of the
same amounts shown in the statements of cash flows (in thousands).

Cash and cash equivalents
Restricted cash
Total cash, cash equivalents, and restricted cash

Marketable Securities

  $

  $

2019

37,473 
1,446 
38,919 

 $

 $

December 31,
2018

15,399 
550 
15,949 

 $

 $

2017

7,298 
550 
7,848

The Company generally invests its excess cash in investment grade, short to intermediate-term, fixed income securities. Such investments are considered
available-for-sale debt securities, and reported at fair value with unrealized gains and losses included as a component of stockholders’ deficit. Marketable
securities with original maturities of greater than 90 days from the date of purchase but less than one year from the balance sheet date that are available to
be converted into cash to fund current operations are classified as short-term, while marketable securities with maturities in one year or beyond one year
from the balance sheet date are classified as long-term. The amortized cost of debt securities is adjusted for amortization of premiums and accretion of
discounts to maturity, which is included in interest income on the statements of operations and comprehensive loss. Realized gains and losses and declines
in value judged to be other-than-temporary, if any, on marketable securities are included in interest income (expense), net. The cost of securities sold is
determined using the specific identification method.

The  Company  periodically  evaluates  whether  declines  in  fair  values  of  its  marketable  securities  below  their  book  value  are  other-than-temporary.  This
evaluation consists of several qualitative and quantitative factors regarding the severity and duration of the unrealized loss as well as the Company’s ability
and intent to hold the marketable security until a forecasted recovery occurs. Additionally, the Company assesses whether it has plans to sell the security or
it is more likely than not it will be required to sell any marketable securities before recovery of its amortized cost basis. Factors considered include quoted
market prices, recent financial results and operating trends, implied values from any recent transactions or offers of investee securities, credit quality of
debt instrument issuers,

111

 
 
 
 
 
 
 
   
   
 
 
 
  
  
 
other publicly available information that may affect the value of the marketable security, duration and severity of the decline in value, and management’s
strategy and intentions for holding the marketable security. To date, the Company has not recorded any impairment charges on its marketable securities
related to other-than-temporary declines in market value.

Strategic Investments

The Company may make investments in strategic partners.  The Company does not intend to have a controlling interest or significant influence when it
makes these strategic investments. Investments in equity securities of strategic partners with readily determinable fair values are measured using quoted
market prices in with changes recorded through other income (expense), net in the statement of operations. The Company currently holds a non-controlling
equity investment in the common stock of a Hong-Kong based clinical-stage biopharmaceutical company called Ascentage Pharma Group International
(“Ascentage  International”),  which  was  acquired  in  connection  with  certain  license  agreements  (see  Note  5,  “License  Agreements”).  In  October  2019,
Ascentage International completed an initial public offering of shares of its common stock on the Hong Kong stock exchange at HK$34.20 (approximately
USD $4.36) per share. The Company is subject to a lock-up agreement with Ascentage International that precludes the Company from selling shares prior
to April 2020.

Fair Value Measurements

The  Company’s  financial  instruments  during  the  periods  presented  consist  of  cash  and  cash  equivalents,  restricted  cash,  marketable  securities,  strategic
investments,  prepaid  expenses  and  other  current  assets,  accounts  payable,  accrued  compensation,  accrued  and  other  current  liabilities  and  contingent
consideration  liabilities.  Fair  value  estimates  of  these  instruments  are  made  at  a  specific  point  in  time,  based  on  relevant  market  information.  These
estimates may be subjective in nature and involve uncertainties and matters of judgment.

Concentrations of Risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash, cash equivalents, restricted
cash and marketable securities. Substantially all of the Company’s cash and cash equivalents and restricted cash is deposited in accounts with financial
institutions that management believes are of high credit quality. Such deposits have and will continue to exceed federally insured limits. The Company
maintains its cash with accredited financial institutions and accordingly, such funds are subject to minimal credit risk. The Company has not experienced
any  losses  on  its  cash  deposits.  The  contribution  receivable  is  unsecured  and  is  concentrated  with  one  third-party  organization,  and  accordingly  the
Company may be exposed to credit risk. To date, the Company has not experienced any loss related to its contributions receivable.

The  Company’s  investment  policy  limits  investments  to  certain  types  of  securities  issued  by  the  U.S.  government,  its  agencies  and  institutions  with
investment-grade credit ratings and places restrictions on maturities and concentration by type and issuer. The Company is exposed to credit risk in the
event  of  a  default  by  the  financial  institutions  holding  its  cash,  cash  equivalents,  restricted  cash  and  marketable  securities  and  issuers  of  marketable
securities to the extent recorded on the balance sheets. As of December 31, 2019, the Company had no off-balance sheet concentrations of credit risk.

The Company is also exposed to market risk in its strategic investments. As of December 31, 2019, the Company held an investment in common stock
which is publicly traded.

The Company depends on third-party suppliers for key raw materials used in its manufacturing processes and is subject to certain risks related to the loss of
these third-party suppliers or their inability to supply the Company with adequate raw materials.

Contribution Revenue

The Company recognizes contribution revenue related to the receipt of cash from third-party resource providers not considered to be customers and where
the transfer of assets is not an exchange transaction or financing of research

112

 
and development. Contribution revenue and related receivables are recognized for conditional contributions as the conditions related to the contribution are
relieved.

In July 2017, the Company entered an arrangement with a third-party organization under which the Company would be provided with up to $1.5 million of
funding for the performance of certain research and development activities during the 90-day period following the arrangement in pursuit of the third-party
organization’s philanthropic mission. All conditions related to this contribution were met during 2017 and the Company recognized $1.4 million under this
arrangement, which was recorded as contribution revenue in the statement of operations.

Research and Development Expenses and Accruals

Costs  related  to  research,  design  and  development  of  drug  candidates  are  charged  to  research  and  development  expense  as  incurred.  Research  and
development  costs  include,  but  are  not  limited  to,  payroll  and  personnel  expenses  for  personnel  contributing  to  research  and  development  activities,
laboratory supplies, outside services, licenses acquired to be used in research and development, manufacturing of clinical material, pre-clinical testing and
consultants and allocated overhead, including rent, equipment, depreciation and utilities. Research and development costs are expensed as incurred unless
there is an alternative future use in other research and development projects. Payments made prior to the receipt of goods or services to be used in research
and development are deferred and recognized as expense in the period in which the related goods are received or services are rendered. Such payments are
evaluated for current or long-term classification based on when they will be realized.

As  part  of  the  process  of  preparing  our  financial  statements,  we  are  required  to  estimate  expenses  resulting  from  our  obligations  under  contracts  with
vendors  and  consultants  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 under such contracts. Our objective is to reflect the appropriate expenses in our financial statements by matching those expenses with the period
in which services and efforts are expended. We account for these expenses according to the progress of the production of clinical trial materials or based on
progression of the clinical trial, as measured by patient progression and the timing of various aspects of the trial. We determine accrual estimates by taking
into account discussion with applicable personnel and outside service providers as to the progress or state of consummation of goods and services, or the
services  completed.  During  the  course  of  a  clinical  trial,  we  adjust  the  rate  of  expense  recognition  if  actual  results  differ  from  our  estimates.  We  make
estimates  of  accrued  expenses  as  of  each  balance  sheet  date  in  our  financial  statements  based  on  the  facts  and  circumstances  known  at  that  time.  Our
clinical trial accrual is dependent in part upon the timely and accurate reporting of contract research organizations, contract manufacturers and other third-
party  vendors.  Although  we  do  not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  our  understanding  of  the  status  and
timing of services performed relative to the actual status and timing of services performed may vary and may result in our reporting changes in estimates in
any particular period. Adjustments to prior period estimates have not been material for the years ended December 31, 2019 and 2018.

We have and may continue to enter into license agreements to access and utilize certain technology. We evaluate if the license agreement is an acquisition
of an asset or a business. To date none of our license agreements have been considered to be an acquisition of a business. For asset acquisitions, the upfront
payments to acquire such licenses, as well as any future milestone payments made before product approval, are immediately recognized as research and
development  expense  when  due,  provided  there  is  no  alternative  future  use  of  the  rights  in  other  research  and  development  projects.  These  license
agreements may also include contingent consideration in the form of cash and additional issuances of our common stock.

Contingent Consideration Liability

The  Company  has  entered  into  and  may  continue  to  enter  into,  license  agreements  to  access  and  utilize  certain  technology.  In  each  case,  the  Company
evaluates  if  the  license  agreement  results  in  the  acquisition  of  an  asset  or  a  business.  To  date  none  of  the  Company’s  license  agreements  have  been
considered an acquisition of a business. For asset acquisitions, the upfront payments to acquire such licenses, as well as any future milestone payments
made before product approval, are immediately recognized as research and development expense when due, provided there is no alternative future use of
the rights in other research and development projects. These license agreements

113

 
also include contingent consideration in the form of additional issuances of the Company’s common stock based on the achievement of certain milestones.
For asset acquisitions, the Company assesses on a continuous basis whether such contingent consideration meets the definition of a derivative and can or
cannot be classified within stockholders’ equity, until such time that equity classification criteria are met or the milestones expire. The derivative related to
this  contingent  consideration  is  measured  at  fair  value  as  of  each  balance  sheet  date  with  the  related  change  in  fair  value  being  reflected  in  operating
expenses. Upon a reassessment event that results in the contingent consideration no longer meeting the definition of a derivative and/or meeting equity
classification  criteria,  the  final  change  in  fair  value  of  the  instrument  is  recorded  within  operating  expenses  and  the  liability  is  reclassified  into
stockholders’ equity.

Variable Interest Entities

The Company reviews agreements it enters into with third-party entities, pursuant to which the Company may have a variable interest in the entity, in order
to determine if the entity is a variable interest entity (“VIE”). If the entity is a VIE, the Company assesses whether or not it is the primary beneficiary of
that  entity.  In  determining  whether  the  Company  is  the  primary  beneficiary  of  an  entity,  the  Company  applies  a  qualitative  approach  that  determines
whether it has both (i) the power to direct the economically significant activities of the entity and (ii) the obligation to absorb losses of, or the right to
receive benefits from, the entity that could potentially be significant to that entity. If the Company determines it is the primary beneficiary of a VIE, it
consolidates  that  VIE  into  the  Company’s  financial  statements.  The  Company’s  determination  about  whether  it  should  consolidate  such  VIEs  is  made
continuously as changes to existing relationships or future transactions may result in a consolidation or deconsolidation event.

Property and Equipment, Net

Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful
lives of the respective assets, generally three years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful
lives  or  the  term  of  the  lease.  Depreciation  and  amortization  begins  at  the  time  the  asset  is  placed  in  service.  Maintenance  and  repairs  are  charged  to
expense as incurred and costs of improvement are capitalized.

Impairment of Long-Lived Assets

The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not
be  fully  recoverable.  If  indicators  of  impairment  exist  and  the  undiscounted  future  cash  flows  that  the  assets  are  expected  to  generate  are  less  than  the
carrying value of the assets, the Company reduces the carrying amount of the assets through an impairment charge, to their estimated fair values based on a
discounted cash flow approach or, when available and appropriate, to comparable market values. No impairment losses have been recorded for the periods
presented.

Leases

The  Company  leases  office  space  and  laboratory  facilities  under  non-cancelable  operating  lease  agreements  and  recognizes  related  rent  expense  on  a
straight-line basis over the term of the lease. Incentives granted under the Company’s facilities lease, including allowances to fund leasehold improvements
and  rent  holidays,  and  are  recognized  as  reductions  to  rental  expense  on  a  straight-line  basis  over  the  term  of  the  lease.  Lessor  funded  leasehold
improvement incentives not yet received are recorded in prepaid expense and other current assets on the balance sheet. The Company does not assume
renewals in its determination of the lease term unless they are deemed to be reasonably assured at the inception of the lease and begins recognizing rent
expense on the date that it obtains the legal right to use and control the leased space. Deferred rent consists of the difference between cash payments and the
rent expense recognized. The Company recognizes a liability for costs that will continue to be incurred under a lease contract for its remaining term without
economic benefit at its fair value when the entity ceases using the right conveyed by the contract, which is it when the space is completely vacated.

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The Company entered into capital lease agreements for certain equipment with a lease term of three years. The current portion of capital lease obligations is
included in accrued and other liabilities and the noncurrent capital lease obligations is included in other noncurrent liabilities in the balance sheet.

Stock-Based Compensation

The  Company  measures  employee  and  director  stock-based  compensation  expense  for  all  stock-based  awards  based  on  their  grant  date  fair  value.  For
stock-based awards with service conditions only, stock-based compensation expense is recognized over the requisite service period using the straight-line
method. For awards with performance conditions, the Company evaluates the probability of achieving performance condition at each reporting date. The
Company begins to recognize stock-based compensation expense using an accelerated attribution method when it is deemed probable that the performance
condition will be met. Forfeitures are recognized as they occur.

The Company uses the Black-Scholes option-pricing model to estimate the fair value of stock option awards that do not contain market conditions. The
Black-Scholes option-pricing model requires assumptions to be made related to the expected term of an award, expected dividends, expected volatility and
risk-free rate. The Company uses the lattice models to estimate the fair value of stock option awards that contain market conditions. Lattice models require
the use of subjective and complex assumptions which determine the fair value of such awards including price volatility of the underlying stock and derived
service periods.

The Company recognizes stock-based compensation expense for stock options granted to non-employees based on the estimated fair value of the award as
it is more readily measurable than the fair value of the services received. The fair value of stock options granted to non-employees is estimated at grant date
and re-measured at each reporting period using the Black-Scholes option-pricing model until the awards vest and the resulting change in value, if any, is
recognized in the statements of operations.

Income Taxes

The Company uses the asset and liability method of accounting for income taxes, in which deferred tax assets and liabilities are recognized for future tax
consequences  attributable  to  the  differences  between  the  financial  statement  carrying  amounts  of  existing  assets  and  liabilities  and  their  respective  tax
bases. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be reversed. The effect on deferred tax assets and liabilities of a change in tax rates is recognized as income in the period that
includes  the  enactment  date.  A  valuation  allowance  is  established  if  it  is  more  likely  than  not  that  all  or  a  portion  of  the  deferred  tax  asset  will  not  be
realized.

The Company’s tax positions are subject to income tax audits. The Company recognizes the tax benefit of an uncertain tax position only if it is more likely
than not that the position is sustainable upon examination by the taxing authority, based on the technical merits. The tax benefit recognized is measured as
the  largest  amount  of  benefit  which  is  more  likely  than  not  to  be  realized  upon  settlement  with  the  taxing  authority.  The  Company  recognizes  interest
accrued  and  penalties  related  to  unrecognized  tax  benefits  in  its  tax  provision.  The  Company  evaluates  uncertain  tax  positions  on  a  regular  basis.  The
evaluations are based on a number of factors, including changes in facts and circumstances, changes in tax law, correspondence with tax authorities during
the  course  of  the  audit,  and  effective  settlement  of  audit  issues.  The  provision  for  income  taxes  includes  the  effects  of  any  accruals  that  the  Company
believes are appropriate, as well as the related net interest and penalties.

Net Loss per Common Share

Basic net loss per share is calculated by dividing net loss by the weighted average number of shares outstanding for the period. Diluted net loss per share is
calculated by dividing net loss by the weighted average number of shares of common stock and potential dilutive common stock equivalents outstanding
during  the  period  if  the  effect  is  dilutive.  The  calculation  of  diluted  earnings  (loss)  per  share  also  requires  that,  to  the  extent  the  presumed  issuance  of
additional  shares  as  contingent  consideration  is  dilutive  to  earnings  (loss)  per  share  for  the  period,  adjustments  to  net  income  or  net  loss  used  in  the
calculation are required to remove the change in fair value of the contingent consideration liability for the period. Likewise, adjustments to the denominator
are required to reflect the related

115

 
dilutive shares. In all periods presented, the Company’s outstanding stock options, convertible preferred stock, early exercised common stock subject to
future vesting, restricted stock accounted for as options common and preferred stock warrants and presumed issuance of additional shares as contingent
consideration were excluded from the calculation of diluted net loss per share because their effects were antidilutive.

Comprehensive Loss

Comprehensive  loss  includes  net  loss  and  certain  changes  in  stockholders’  deficit  that  are  excluded  from  net  loss,  primarily  unrealized  losses  on  the
Company’s marketable securities.

Recently Adopted Accounting Pronouncements

In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-01, Financial Instruments
Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. This guidance makes amendments to the
classification and measurement of financial instruments and revises the accounting related to: (1) the classification and measurement of investments in
equity securities (except for investments accounted for under the equity method of accounting); and (2) the presentation of certain fair value changes for
financial liabilities measured at fair value. In addition, the update also amends certain disclosure requirements associated with the fair value of financial
instruments. The guidance is effective for the Company for annual periods beginning in 2019 and interim periods beginning in 2020. Early adoptions of
certain amendments within the update are permitted. The Company adopted this guidance during the first quarter of fiscal year 2019. The adoption of this
guidance did not have a material impact on the Company's financial statements other than to the treatment of its strategic investment in Ascentage
International subsequent to their initial public offering.

In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This ASU clarifies the
definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The guidance is
effective for the Company for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019.
Early  adoption  is  permitted.  The  Company  adopted  this  ASU  during  the  first  quarter  of  fiscal  year  2019.  The  adoption  of  this  ASU  did  not  have  a
significant impact on its financial statements and related disclosures.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230: Classification of Certain Cash Receipts and Cash Payments).
This  guidance  addresses  specific  cash  flow  issues  with  the  objective  of  reducing  the  diversity  in  practice  for  the  treatment  of  these  issues.  The  areas
identified  include:  debt  prepayment  or  debt  extinguishment  costs;  settlement  of  zero-coupon  debt  instruments;  contingent  consideration  payments  made
after a business combination; proceeds from the settlement of insurance claims; proceeds from the settlement of corporate-owned life insurance policies;
distributions received from equity method investees; beneficial interests in securitization transactions; and application of the predominance principle with
respect  to  separately  identifiable  cash  flows.  The  guidance  will  generally  be  applied  retrospectively  and  is  effective  for  fiscal  years  beginning  after
December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted.  The Company adopted this
ASU  during  the  first  quarter  of  fiscal  year  2019.  The  adoption  of  this  ASU  did  not  have  a  significant  impact  on  its  financial  statements  and  related
disclosures.

Recently Issued Accounting Pronouncements Not Yet Adopted

In November 2018, the FASB issued ASU No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic
606 (ASU 2018-18), which clarifies that certain transactions between collaborative arrangement participants should be accounted for as revenue under the
guidance for contracts with customers (Topic 606) when the collaborative arrangement participant is a customer in the context of a unit of account. The
standard is effective for interim and annual periods beginning after December 15, 2020 , with early adoption permitted, including adoption in any interim
period for public business entities for periods in which financial statements have not been issued. The Company is still finalizing its analysis and evaluating
the impact adopting this new accounting standard will have on its financial statements and related disclosures.

116

 
In  August  2018,  the  FASB  issued  ASU  No.  2018-15,  Intangibles  (Topic  350):  Customer’s  Accounting  for  Implementation  Costs  Incurred  in  a  Cloud
Computing Arrangement That Is a Service Contract, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement
that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. This new standard
also requires customers to expense the capitalized implementation costs of a hosting arrangement that is a service contract over the term of the hosting
arrangement.  This  standard  is  effective  for  the  Company  for  annual  reporting  periods  beginning  after  December  15,  2020,  and  interim  periods  within
annual periods beginning after December 15, 2021. This new standard can be applied either retrospectively or prospectively to all implementation costs
incurred after the date of adoption. The Company is currently evaluating the impact of adoption on its financial statements.

In  August  2018,  the  FASB  issued  ASU  No.  2018-13,  Fair  Value  Measurement  (Topic  820):  Disclosure  Framework  –  Changes  to  the  Disclosure
Requirements for Fair Value Measurement. This ASU eliminates, modifies and adds disclosure requirements for fair value measurements. The amendments
in  this  ASU  are  effective  for  fiscal  years,  and  for  interim  periods  within  those  fiscal  years,  beginning  after  December  15,  2019,  with  early  adoption
permitted. The Company does not expect the adoption of this new standard to have a significant impact on its disclosures.

In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment
Accounting. The amendments in this ASU expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services
from nonemployees. This new guidance is effective for the Company in fiscal years beginning after December 15, 2019, and interim periods within fiscal
years beginning after December 15, 2020. Early adoption is permitted. The Company will adopt this standard on January 1, 2020 and does not currently
expect it will have a material impact on its financial statements.

In  June  2016,  the  FASB  issued  ASU  No.  2016-13,  Financial  Instruments-Credit  Losses  (Topic  326),  Measurement  of  Credit  Losses  on  Financial
Instruments, as clarified in subsequent amendments. ASU 2016-13 changes the impairment model for certain financial instruments. The new model is a
forward-looking expected loss model and will apply to financial assets subject to credit losses and measured at amortized cost and certain off-balance sheet
credit exposures. This includes loans, held-to-maturity debt securities, loan commitments, financial guarantees and net investments in leases, as well as
trade receivables. For available-for-sale debt securities with unrealized losses, credit losses will be measured in a manner similar to today, except that the
losses  will  be  recognized  as  allowances  rather  than  reductions  in  the  amortized  cost  of  the  securities.  In  October  2019,  the  FASB  voted  to  delay  the
effective date of this standard. Topic 326 will be effective for the Company for fiscal years beginning after December 15, 2022. Early adoption is permitted.
The Company is currently assessing the effect that this ASU will have on its financial position, results of operations, and disclosures.

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), and related amendments which supersedes the guidance in former ASC 840,
Leases. The new standard, as amended by subsequent ASUs on the Topic, requires lessees to apply a dual approach, classifying leases as either finance or
operating  leases  based  on  the  principle  of  whether  or  not  the  lease  is  effectively  a  financed  purchase  by  the  lessee.  This  classification  will  determine
whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. A lessee is also required to
record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12
months or less will be accounted for similar to existing guidance for operating leases today. On November 15, 2019, the  FASB issued ASU 2019-10 to
delay the effective date of this standard. Topic 842 is now effective for the Company for annual reporting periods beginning after December 15, 2020, and
interim periods within annual periods beginning after December 15, 2021. Early adoption is permitted. The Company expects to adopt this standard on
January 1, 2020 using the modified retrospective approach with a cumulative effect adjustment to accumulated deficit at the beginning of the period of
adoption. The Company also expects to adopt certain practical expedients provided by Topic 842. Topic 842 is expected to impact the Company’s financial
statements as the Company has certain operating lease arrangements for which the Company is the lessee. As permitted by the standard, the Company will
elect the transition practical expedient package, which among other things, allows the carryforward of historical lease classifications. The adoption of this
accounting standard update is also expected to impact the Company’s financial statement disclosures. While the Company is finalizing its evaluation of the
impact of adopting this accounting standard update on its financial statements and related disclosures, the Company expects to recognize on its balance
sheet for associated leases a new right of use (“ROU”) assets ranging from $22.0 million to $27.0 million

117

 
and lease liability ranging from $37.0 million to $42.0 million, with the difference between ROU assets and lease liability attributed to the elimination of
remaining unamortized lease incentive obligations, and deferred rent balances. The adoption of this standard are also expected to impact the Company’s
financial statement disclosures.

3. Fair Value Measurements

The Company determines the fair value of financial and non-financial assets and liabilities based on the assumptions that market participants would use in
pricing  the  asset  or  liability  in  an  orderly  transaction  between  market  participants  at  the  measurement  date.  The  identification  of  market  participant
assumptions provides a basis for determining what inputs are to be used for pricing each asset or liability. A fair value hierarchy has been established which
gives precedence to fair value measurements calculated using observable inputs over those using unobservable inputs. This hierarchy prioritized the inputs
into three broad levels as follows:

•

•

•

Level 1: Quoted prices in active markets for identical instruments

Level 2: Other significant observable inputs (including quoted prices in active markets for similar instruments)

Level 3: Significant unobservable inputs (including assumptions in determining the fair value of certain investments)

The  carrying  amounts  of  financial  instruments  such  as  cash  and  cash  equivalents,  restricted  cash,  prepaid  expenses  and  other  current  assets,  accounts
payable, accrued compensation, accrued and other current liabilities approximate the related fair values due to the short maturities of these instruments.

The fair value of the Company’s cost method investment was measured when it was deemed to be other-than-temporarily impaired until the nature of the
underlying investment changed to be an equity security with a readily determinable fair value which is measured at fair value on a recurring basis.

118

 
 
 
 
The Company’s financial assets subject to fair value measurements on a recurring basis and the level of inputs used in such measurements were as follows
(in thousands):

Assets:

Cash equivalents:

Money market funds
U.S. and foreign commercial paper
U.S government debt securities

Total cash equivalents
Short-term marketable securities:

U.S. treasuries
U.S. and foreign commercial paper
U.S. and foreign corporate debt securities
U.S. government debt securities
Total short-term marketable securities
Strategic investments

Foreign equity securities

Total strategic investments
Long-term marketable securities

U.S. treasuries

Total long-term marketable securities

Total assets subject to fair value measurements
   on a recurring basis

Liabilities:

Contingent consideration liability

Total liabilities subject to fair value
   measurements on a recurring basis

Assets:

Cash equivalents:

Money market funds

Total cash equivalents
Short-term marketable securities:

U.S. treasuries
U.S. and foreign commercial paper
U.S. and foreign corporate debt securities
Asset-backed securities
U.S. government debt securities
Total short-term marketable securities

Total assets subject to fair value measurements on a
   recurring basis

Liabilities:

Contingent consideration liability

Total liabilities subject to fair value
   measurements on a recurring basis

Total

Level 1

Level 2

Level 3

December 31, 2019

  $

29,377    $
4,999     
2,550     
36,926     

15,063     
11,972     
8,755     
48,718     
84,508 

5,507 
5,507 

3,025     
3,025     

29,377    $
—     
—     
29,377     

—     
—     
—     
—     
— 

—    $
4,999     
2,550     
7,549     

15,063     
11,972     
8,755     
48,718     
84,508 

5,507 
5,507 

— 
— 

—     
—     

3,025     
3,025     

  $

129,966    $

34,884    $

95,082    $

— 
— 
— 
— 

— 
— 
— 
— 
— 

— 
— 

— 
— 

— 

  $

  $

1,131    $

—    $

—    $

1,131 

1,131    $

—    $

—    $

1,131

Total

Level 1

Level 2

Level 3

December 31, 2018

  $

14,131    $
14,131 

14,131    $
14,131     

—    $
— 

34,121 
10,635 
26,533 
2,748 
81,699 
155,736 

—     
—     
—     
—     
—     
—     

34,121 
10,635 
26,533 
2,748 
81,699 
155,736 

  $

169,867    $

14,131    $

155,736    $

— 
— 

— 
— 
— 
— 
— 
— 

— 

  $

  $

2,483    $

—    $

—    $

2,483 

2,483    $

—    $

—    $

2,483

The Company estimates the fair value of its money market funds, U.S. and foreign commercial paper, U.S. and foreign corporate debt securities, asset-
backed securities, U.S. treasuries, U.S. government debt securities and

119

 
 
 
 
 
 
 
   
   
   
 
   
      
      
      
  
   
      
      
      
  
   
   
   
   
      
      
      
  
   
   
   
   
   
  
  
  
   
  
  
  
  
  
  
  
   
  
  
  
   
  
  
  
   
      
      
      
  
   
   
   
      
      
      
  
 
 
 
 
 
 
 
   
   
   
 
   
      
      
      
  
   
      
      
      
  
   
  
  
   
  
  
      
  
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
      
      
      
  
 
 
foreign debt securities by  taking  into  consideration  valuations  obtained  from  third-party  pricing  services.  The  pricing  services  utilize  industry  standard
valuation  models,  including  both  income  and  market-based  approaches,  for  which  all  significant  inputs  are  observable,  either  directly  or  indirectly,  to
estimate fair value. These inputs include reported trades of and broker/dealer quotes on the same or similar securities, issuer credit spreads; benchmark
securities; prepayment/default projections based on historical data; and other observable inputs.

The  fair  value  of  the  contingent  consideration  liability  includes  inputs  not  observable  in  the  market  and  thus  represents  a  Level  3  measurement.  The
Company  has  recorded  a  contingent  consideration  liability  related  to  three  agreements  with  a  clinical-stage  biopharmaceutical  company  (see  Note  5,
“License  Agreements”).  As  of  December  31,  2019,  these  Commercial  Agreements  included  contingent  consideration  of  up  to  an  aggregate  of  533,336
additional shares of common stock to be issued in specified portions to Ascentage Pharma and an academic institution from which Ascentage Pharma had
previously  in-licensed  the  underlying  technology  based  on  achievement  of  certain  specified  preclinical  and  clinical  development  and  sales  milestone
events. The probability of achieving the defined milestone events under the Commercial Agreements is estimated on a quarterly basis by the Company’s
management  using  a  probability-weighted  valuation  approach  model  which  reflects  the  probability  and  timing  of  future  issuances  of  shares.  Total
contingent  consideration  may  change  significantly  as  preclinical  and  clinical  development  related  to  the  compounds  covered  by  the  Commercial
Agreements  progresses  and  additional  data  is  obtained,  impacting  the  Company’s  assumptions  regarding  probabilities  of  and  timing  for  successful
achievement  of  the  related  milestone  events.    For  example,  significant  increases  in  the  estimated  probability  of  achieving  a  milestone  would  result  in  a
significant higher fair value measurement while significant decreases in the estimated probability of achieving a milestone would result in a significantly
lower  fair  value  measurement.  The  potential  outstanding  contingent  consideration  value  results  in  shares  to  be  issued  ranging  from  zero,  if  none  of  the
milestones  are  achieved,  to  a  maximum  of  $4.6  million  (using  the  Company’s  stock  price  as  of  December  31,  2019).  As  of  December  31,  2019,  and
December 31, 2018, none of the commercial milestones had been achieved and no royalties were due from the sales of licensed products.

As of December 31, 2018, the Company determined that the net settlement criteria of the definition of a derivative had been met for 133,333 shares of
common stock to the third parties and recorded a settlement liability of $2.0 million. The Company issued 106,667 of these shares in January 2019 and the
remaining 26,667 shares in March 2019. The settlement liability recorded at December 31, 2018 was reclassified to stockholders’ equity upon the issuance
of these shares.  The Company recorded a contingent consideration liability of $1.1 million at December 31, 2019 related to additional potential shares
subject  to  the  achievement  of  certain  specified  clinical  development  and  sales  milestone  events  under  the  agreements.  The  following  table  provides  a
reconciliation of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) (in thousands):

Balance at December 31, 2018
Additions
Settlements
Change in fair value
Balance at December 31, 2019

Amount

2,483 
— 
— 
(1,352)
1,131

  $

  $

The Company holds an equity investment in a clinical-stage biopharmaceutical company. The equity interest represents an insignificant level of ownership
in the investee and has been recorded within strategic investments on the Company’s balance sheet  (see Note 5, “License Agreements”). In October 2019,
the investee completed an initial public offering of common stock on the Hong Kong stock exchange at HK$34.20 (approximately USD $4.36) per share.
Following the initial public offering, the underlying investment changed to be an equity security with a readily determinable fair value which is measured at
fair value on a recurring basis based on quoted stock price available on the Hong Kong Stock Exchange, which are considered observable inputs (Level 1).
The investment was $5.5 million as of December 31, 2019 and is included in strategic investments. The investment was $1.0 million as of December 31,
2018 and is included in other long-term assets. The change in fair value of this investment for the twelve months ended December 31, 2019 and December
31, 2018 was $4.5 million and zero, respectively.

There were no transfers between the hierarchies during the years ended December 31, 2019 and 2018.

120

 
 
 
 
 
   
   
   
 
See Note 4, ‘Investments,” for further information regarding the carrying value of the Company's financial instruments.

4. Investments

Marketable Securities

Marketable debt securities, which are classified as available-for-sale, consisted of the following (in thousands):

Cash equivalents:

Money market funds
U.S. and foreign commercial paper
U.S. government debt securities

Total cash equivalents
Short-term marketable securities:

U.S. and foreign commercial paper
U.S. and foreign corporate debt securities
U.S. government debt securities
U.S. treasuries

Total short-term marketable securities
Long-term marketable securities

U.S. treasuries

Total long-term marketable securities
Total marketable securities

Cash equivalents:

Money market funds

Total cash equivalents
Short-term marketable securities:

U.S. and foreign commercial paper
U.S. and foreign corporate debt securities
Asset-backed securities
U.S. government debt securities
U.S. treasuries

Total short-term marketable securities
Total marketable securities

Amortized
Cost Basis

Unrealized
Gains

Unrealized
Losses

Fair
Value

December 31, 2019

  $

29,377    $
4,999     
2,550     
36,926     

11,965     
8,748     
48,647     
15,057     
84,417     

3,025 
3,025 
124,368    $

  $

—    $
—     
—     
—     

7     
8     
71     
6     
92     

— 
— 
92    $

—    $
—     
—     
—     

—     
(1)    
—     
—     
(1)    

—     
— 
(1)   $

29,377 
4,999 
2,550 
36,926 

11,972 
8,755 
48,718 
15,063 
84,508 

3,025 
3,025 
124,459

Amortized
Cost Basis

Unrealized
Gains

Unrealized
Losses

Fair
Value

December 31, 2018

  $

14,131    $
14,131     

10,638     
26,552     
2,750     
81,755     
34,136     
155,831     
169,962    $

  $

—    $
—     

—     
2     
—     
1     
1     
4     
4    $

—    $
—     

(3)    
(21)    
(2)    
(57)    
(16)    
(99)    
(99)   $

14,131 
14,131 

10,635 
26,533 
2,748 
81,699 
34,121 
155,736 
169,867

At December 31, 2019, the remaining contractual maturities of available-for-sale debt securities were less than two years. There have been no significant
realized  gains  or  losses  on  available-for-sale  debt  securities  for  the  periods  presented.  Available-for-sale  debt  securities  that  were  in  a  continuous  loss
position but were not deemed to be other than temporarily impaired were immaterial at both December 31, 2019 and 2018. The Company does not intend
to and believes it is not more likely than not that it will be required to sell these debt securities before their maturities.

See Note 3, “Fair Value Measurements,” for further information regarding the fair value of the Company's financial instruments.

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5. License Agreements

License and Compound Library and Option Agreement and Related License Agreements with Ascentage

The  Company  is  a  party  to  three  agreements  with  Ascentage  Pharma  Group  Corp.  Limited,  a  clinical-stage  biopharmaceutical  company  based  in  Hong
Kong, China (“Ascentage Pharma”): (a) a compound library and option agreement executed in February 2016 granting the Company the right to identify
and take licenses to research, develop, and seek and obtain marketing approval for library compounds for the treatment of indications outside of oncology,
(b) an initial license agreement executed in February 2016 granting the Company rights to an initial licensed compound, and (c) a second license agreement
executed in January 2019 granting the Company rights to a second licensed compound (collectively, the “Commercial Agreements”). As of December 31,
2019, as part of these agreements, the Company had issued 640,002 shares of common stock to Ascentage Pharma and 160,000 shares of common stock to
an academic institution from whom Ascentage Pharma had previously licensed the technology.

The Commercial Agreements referenced above include cash payments of up to $70.3 million as well as remaining equity payments of up to an aggregate
533,336 additional shares of common stock, in each case to be issued based on the Company’s achievement of certain specified clinical development and
sales  milestone  events.  The  milestones  include  the  filing  of  an  investigational  drug  application,  the  commencement  of  clinical  studies,  Food  and  Drug
Administration and/or European Medicines Agency approval, and a net sales threshold. The license agreement also includes tiered royalties in the low-
single digits based on sales of licensed products.

In December 2018, the Company elected to advance the second compound into formal preclinical development which gave rise to an obligation under the
compound library and option agreement to issue 133,334 shares of common stock to Ascentage Pharma and the academic institution.   These shares were
issued to Ascentage Pharma in January 2019 and the academic institution in March 2019. In connection with the additional shares of common stock that the
Company  may  be  obligated  to  issue  under  the  Commercial  Agreements  upon  achievement  of  the  specified  milestones  events,  the  Company  recorded  a
contingent consideration liability of $1.1 million at December 31, 2019 and $2.5 million at December 31, 2018. The $1.1 million contingent consideration
liability  was  recorded  as  a  current  liability  based  on  the  latest  estimates  for  milestone  achievements.  To  date,  no  royalties  were  due  from  the  sales  of
licensed products.

In April 2016, in connection with the Commercial Agreements the Company purchased an interest in an affiliate of Ascentage Pharma for an aggregate
purchase price of $0.5 million. In May 2018, this interest was exchanged for an interest in a newly formed affiliate of Ascentage Pharma called Ascentage
Pharma Group International (“Ascentage International”) as part of a reorganization of those entities. The Company also invested an additional $0.5 million
in Ascentage International in May 2018 which was  recorded within other long-term assets on the Company’s balance sheet as of December 31, 2018.    

In  October  2019,  Ascentage  International  completed  an  initial  public  offering  of  shares  of  its  common  stock  on  the  Hong  Kong  stock  exchange  at
HK$34.20  (approximately  USD  $4.36)  per  share.  In  connection  with  Ascentage  International’s  initial  public  offering,  the  Company’s  interest  converted
into shares of common stock of Ascentage International. The Company determined that its investment in Ascentage International met the definition of an
equity security with a readily determinable fair value which is measured at fair value on a recurring basis based on quoted stock price available on the Hong
Kong Stock Exchange. The Company is subject to a lock-up agreement with Ascentage International that precludes the Company from selling shares prior
to April 2020. The fair value of the Company’s investment in Ascentage International as of December 31, 2019 was $5.5 million, which was included in
strategic  investments.  The  fair  value  investment  of  the  Company’s  in  Ascentage  International  as  of  December  31,  2018  was  $1.0  million,  which  was
included in other long-term assets.

The  Company  agreed  to  provide  funding  to  Ascentage  Pharma  for  research  and  development  work  performed  at  a  cost  of  up  to  $2.0  million  through
February  2020.  The  research  and  development  expense  under  the  research  services  agreement  was  $0.5  million  and  $0.5  million  for  the  years  ended
December 31, 2019 and 2018.

Under the consolidation guidance, the Company had previously determined that Ascentage Pharma was a VIE and the Company did not have the power to
direct  the  activities  that  most  significantly  affect  the  economic  performance  of  this  entity.  As  such,  the  Company  was  not  the  primary  beneficiary  and
consolidation is not required. Upon

122

 
completion of its initial public offering of common stock on the Hong Kong stock exchange, the Company determined that Ascentage Pharma no longer
meets the definition of a VIE. As of December 31, 2019 and 2018, the Company has not provided financial, or other, support to Ascentage Pharma that was
not contractually required.

Other License Agreements with Research Institutions

In  May  2019,  the  Company  entered  into  a  license  agreement  with  The  Regents  of  the  University  of  California  on  behalf  its  San  Francisco  campus
(collectively, “UCSF”) which provides the Company the rights to certain patents and related know-how to make, use, sell, offer for sale and import certain
products  and  practice  certain  methods  for  use  in  the  development  of  human  therapeutics,  which  excludes  the  provision  of  services  to  third  parties  for
consideration of any kind. The license to the Company is subject to UCSF’s reserved rights under the licensed intellectual property for educational and
non-commercial research purposes and a requirement to substantially manufacture any licensed products in the United States. The Company is obligated to
use diligent efforts to develop and obtain regulatory approval for at least one product commercialized pursuant to the agreement, and must meet certain
regulatory and development milestones. In June 2019, as part of this license agreement, the Company issued 120,000 shares of its common stock to UCSF.
In  addition,  the  Company  is  obligated  to  pay  an  annual  license  maintenance  fee  and  may  be  obligated  to  make  milestone  payments  or  issue  up  to  an
additional 34,000 shares of its common stock upon the occurrence of specified development events, up to aggregate milestone payments of $13.6 million
for each product licensed under the agreement, and upon commercialization, to make royalty payments in the low single digit percentages (subject to a
specified minimum annual royalty) based on net sales of products commercialized pursuant to the agreement. None of these events had occurred and no
milestone payments or royalty payments had been recognized as of December 31, 2019. The upfront issuance of 120,000 shares of the Company’s common
stock was valued at $1.0 million at the time of issuance and recorded as additional paid-in capital upon issuance in June 2019.

The Company has also entered into license agreements with various research institutions which have provided the Company with rights to patents, and in
certain  cases,  research  “know-how”  and  proprietary  research  tools  to  research,  develop  and  commercialize  drug  candidates.  In  addition  to  upfront
consideration paid to these various research institutions in either cash or shares of the Company’s common stock, the Company may be obligated to make
milestone  payments,  payable  in  cash  and/or  the  issuance  of  shares  of  the  Company’s  common  stock  upon  achievement  of  certain  specified  clinical
development  and/or  sales  events.  The  contingent  consideration  liability  considered  to  be  a  derivative  associated  with  the  potential  issuance  of  common
stock related to these license agreements was not significant at December 31, 2019 or 2018. To date, none of these events has occurred and no contingent
consideration, milestone or royalty payments have been recognized.

6. Balance Sheet Components

Property and Equipment, Net

Property and equipment, net, consists of the following (in thousands):

Laboratory equipment
Computer equipment
Furniture and fixtures
Leasehold improvements
Total property and equipment
Less: accumulated depreciation and amortization
Total property and equipment, net

December 31,

2019

2018

  $

  $

5,219    $
472     
825     
16,436     
22,952     
(6,316)    
16,636    $

4,162 
247 
113 
5,366 
9,888 
(3,650)
6,238

Depreciation expense related to property and equipment was $2.7 million, $2.2 million and $1.3 million for the years ended December 31, 2019, 2018 and
2017, respectively.

123

 
 
 
 
 
 
 
   
 
   
   
   
   
   
 
 
Accrued and Other Current Liabilities

Accrued and other current liabilities consist of the following (in thousands):

Accrued research and development
Deferred rent, current portion
Liability related to early exercise shares
Accrued other

December 31,

2019

2018

2,214    $
1,849     
237     
695     
4,995    $

1,837 
783 
885 
1,485 
4,990

  $

  $

7. Commitments and Contingencies

Operating Lease

In February 2019, the Company entered into a lease agreement for new office and laboratory space in South San Francisco, California. The term of the
lease agreement commenced in May 2019.  The lease has an initial term of ten years from the commencement date, and the Company has an option to
extend  the  initial  term  for  an  additional  eight  years  at  the  then  market  rental  rates  as  determined  pursuant  to  the  lease  agreement.    The  total  base  rent
payment escalates annually based on a fixed percentage beginning from the 13th month of the lease agreement.  The Company will also be responsible
for  the  operating  expenses  and  tax  expenses  allocated  to  the  building,  and  the  operating  expenses  and  tax  expenses  attributable  to  the  common  areas.
Pursuant to the lease agreement, the landlord provided the Company with a tenant improvement allowance of up to $7.8 million and will finance up to $2.9
million for additional tenant improvements subject to repayment provisions as described in the lease agreement.  The value of this tenant improvement
allowance of $10.7 million was included in deferred rent and leasehold improvements on the balance sheet at December 31, 2019. In connection with the
execution of the lease agreement, the Company delivered a letter of credit of approximately $0.9 million to the landlord.

In May 2016, the Company executed a non-cancellable lease agreement for office and laboratory space in Brisbane, California which commenced in May
2016  and  continues  through  October  2022.  The  lease  agreement  includes  an  escalation  clause  for  increased  rent  and  a  renewal  provision  allowing  the
Company to extend this lease for an additional four years by giving the landlord written notice of the election to exercise the option at least fifteen months
prior to the original expiration of the lease term. The lease provides for monthly base rent amounts escalating over the term of the lease and the lessor
provided the Company a $3.9 million tenant improvement allowance to complete the laboratory and office renovation which was recorded as deferred rent
liability  and  leasehold  improvements  within  property  and  equipment,  net.  In  May  2017,  the  Company  entered  into  an  amendment  to  expand  the  leased
space and received a three-month rent holiday for the expanded space.

As of December 31, 2019, the Company’s future minimum payments under the noncancelable operating leases were as follows (in thousands):

2020
2021
2022
2023
2024 and later
Total future minimum lease payments

Amount

5,373 
6,230 
5,859 
4,386 
29,272 
51,120

  $

  $

Rent expense was $4.5 million, $1.8 million and $2.0 million for the years ended December 31, 2019, 2018 and 2017, respectively.

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Indemnifications

The Company indemnifies each of its officers and directors for certain events or occurrences, subject to certain limits, while the officer or director is or was
serving  at  the  Company’s  request  in  such  capacity,  as  permitted  under  Delaware  law  and  in  accordance  with  the  Company’s  amended  and  restated
certificate of incorporation and bylaws. The term of the indemnification period lasts as long as an officer or director may be subject to any proceeding
arising out of acts or omissions of such officer or director in such capacity.

The maximum amount of potential future indemnification is unlimited; however, the Company currently holds director and officer liability insurance. This
insurance allows the transfer of risk associated with the Company’s exposure and may enable the Company to recover a portion of any future amounts paid.
The  Company  believes  that  the  fair  value  of  these  potential  indemnification  obligations  is  minimal.  Accordingly,  the  Company  has  not  recognized  any
liabilities relating to these obligations for any period presented.

8. Related-Party Transactions

Recourse Notes

In  December  2015,  April  2016,  and  July  2016,  the  Company  issued  three  full-recourse  promissory  notes  to  two  executive  officers  for  an  aggregate
principal amount of $0.2 million with an interest rate of 2.5% per annum. All of the principal was used to early exercise options for 667,253 shares of the
Company’s common stock, in aggregate.  All of these related party full-recourse notes were repaid on April 4, 2018 in accordance with the terms of such
notes.

In October 2017, the Company issued two promissory notes to an executive officer for $1.6 million and $0.5 million, each with an interest rate of 1.85%
per annum. The aggregate principal amount of $2.1 million was used to purchase 625,084 shares of restricted stock. The promissory notes were considered
to be non-recourse in substance and accordingly, the shares sold subject to such promissory notes are considered to be an option for accounting purposes. In
April 2018, the Company’s board of directors approved the forgiveness of all outstanding principal and accrued interest of the $1.6 million non-recourse
promissory note. The non-recourse promissory note outstanding of $0.5 million was repaid on April 4, 2018 in accordance with the terms of the note. The
forgiveness of the promissory note was accounted for as a modification of a share-based payment. The Company recorded an incremental charge of $1.5
million related to the modification for the year ended December 31, 2018.

In January 2018, the Company issued full-recourse promissory notes to an executive and an executive officer of the Company for an aggregate principal
amount of $0.4 million with an interest rate of 2.5% per annum. All of the principal was used to early exercise options for 114,406 shares of the Company’s
common stock. The full recourse note of $0.2 million for the executive officer was repaid on April 4, 2018 in accordance with the terms of the note.  In
December  2019,  the  full  recourse  note  to  an  executive  was  deemed  satisfied  and  superseded  by  a  new  full  recourse  promissory  note  agreement  with  a
principal amount of $0.2 million and an interest rate of 1.51% per annum.                  

Financing Activities

During  the  year  ended  December  31,  2018,  the  Company  issued  convertible  preferred  stock  for  total  proceeds  of  $3.0  million  to  shareholders  who  are
considered to be related parties.

9. Common and Preferred Stock

The Company has 10,000,000 shares of convertible preferred stock authorized for issuance, par value of $0.0001 per share. As of December 31, 2019 and
2018,  no  shares  of  preferred  stock  were  issued  and  outstanding.  In  connection  with  the  Company’s  IPO,  all  outstanding  shares  of  convertible  preferred
stock were automatically converted into 32.1 million shares of common stock.

125

 
The Company has 300,000,000 shares of common stock authorized for issuance, par value of $0.0001 per share. Holders of the Company’s common stock
are entitled to one vote per share. As of December 31, 2019 and 2018, there were 47,227,065 and 42,414,294 shares of common stock issued and
outstanding.

Sale of Common and Preferred Stock

In March 2017, the Company issued an aggregate of 659,821 shares of Series B convertible preferred stock at $12.125 per share for gross proceeds of $8.0
million.

In June 2017, the Company closed the second and final tranche of its Series B convertible preferred stock round of financing by selling an aggregate of
2,879,288 shares of Series B convertible preferred stock at $12.125 per share for gross proceeds of $34.9 million.

In March 2018, the Company amended and restated its certificate of incorporation to, among other things, (i) increase its authorized shares of common
stock  from  122,000,000  to  140,000,000  shares,  (ii)  increase  its  authorized  shares  of  preferred  stock  from  91,739,149  to  103,283,818  shares,  of  which
11,544,669  shares  were  designated  as  Series  C  convertible  preferred  stock,  and  (iii)  set  forth  the  rights,  preferences  and  privileges  of  the  Series  C
convertible  preferred  stock.  In  March  2018,  the  Company  sold  3,590,573  shares  of  Series  C  convertible  preferred  stock  at  $15.3317  per  share  for  net
proceeds of $54.9 million and in April 2018, the Company sold an additional 322,852 shares of Series C convertible preferred stock $15.3317 per share for
net proceeds of $5.0 million.

On May 7, 2018, the Company closed its initial public offering (“IPO”), of 5,000,000 shares of common stock, at an offering price to the public of $17.00
per share. The Company received net proceeds of approximately $75.9 million, after deducting underwriting discounts, commissions and offering related
transaction costs of approximately $9.1 million. In connection with the IPO, all of the Company’s outstanding shares of convertible preferred stock were
automatically converted into 32,073,149 shares of common stock. In addition, all of the Company’s convertible preferred stock warrants were converted
into warrants to purchase shares of common stock.

In  connection  with  the  completion  of  its  IPO,  on  May  7,  2018,  the  Company’s  certificate  of  incorporation  was  amended  and  restated  to  provide  for
300,000,000 authorized shares of common stock with a par value of $0.0001 per share and 10,000,000 authorized shares of preferred stock with a par value
of $0.0001 per share.

In June 2019, the Company filed a Registration Statement on Form S-3 (the “Shelf Registration Statement”), covering the offering of up to $250.0 million
of  common  stock,  preferred  stock,  debt  securities,  warrants  and  units.  The  Shelf  Registration  Statement  included  a  prospectus  covering  the  offering,
issuance and sale of up to $75.0 million of the Company’s common stock from time to time through an “at-the-market” offering under the Securities Act of
1933, as amended (the “ATM Offering Program”). The SEC declared the Shelf Registration Statement effective on June 6, 2019.

In June 2019, the Company also entered into a sales agreement (the “Sales Agreement”) with Cowen and Company, LLC (“Cowen”) to sell shares of the
Company’s common stock, from time to time, with aggregate gross sales proceeds of up to $75.0 million, through the ATM Offering Program under which
Cowen will act as its sales agent Cowen is entitled to compensation for its services equal to up to 3.0% of the gross proceeds of any shares of common
stock sold through Cowen under the Sales Agreement. In addition, the Company has agreed to reimburse a portion of the expenses of Cowen in connection
with  the  offering  up  to  a  maximum  of  $0.1  million.  During  the  year  ended  December  31,  2019,  the  Company  issued  and  sold  3,974,908  shares  of  its
common  stock  through  its  ATM  Offering  Program  and  received  net  proceeds  of  approximately  $26.1  million,  after  deducting  commissions    and  other
offering expenses of $1.4 million.

10. Stock-Based Compensation

Equity Incentive Plans

In March 2018, the Company’s board of directors adopted the Company’s 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan was approved by
the Company’s stockholders in April 2018 and became effective on May 2,

126

 
2018.  The 2018 Plan initially reserved 4,289,936 shares for the issuance of stock options as well as any automatic annual increases in the number of shares
of common stock reserved for future issuance under the 2018 Plan.  Awards granted under the 2018 Plan expire no later than ten years from the date of
grant. For stock options, the option price shall not be less than 100% of the estimated fair value on the day of grant. Options granted typically vest over
a four-year period but may be granted with different vesting terms. Unvested options not exercised at the time of an employee’s termination of employment
are added back to the 2018 Plan.

Following the Company’s IPO and in connection with the effectiveness of the 2018 Plan, the 2013 Equity Incentive Plan (the “2013 Plan”) terminated and
no further awards will be granted under that plan. All outstanding awards under the 2013 Plan will continue to be governed by their existing terms and the
shares that remained outstanding for issuance under the 2013 Plan were transferred into the 2018 Plan. As of December 31, 2019, there was an aggregate
6,846,928 shares of common stock authorized for issuance under the 2018 Plan.

Prior to its termination, the 2013 Plan provided for the granting of incentive stock options (“ISOs”), non-statutory stock options (“NSOs”) and restricted
shares to employees, directors, and consultants at the discretion of management and the Board of Directors. The exercise price of an ISO and NSO shall not
be less than 100% of the estimated fair value of the shares on the date of grant, and the exercise price of an ISO and NSO granted to a 10% stockholder
shall not be less than 110% of the estimated fair value of the shares on the date of grant. For awards granted between September 2017 and February 2018
with an exercise price of $3.42, a deemed fair value ranging from $3.95 to $8.47 per share was used in calculating stock-based compensation expense,
which was determined using management hindsight. Options granted under the 2013 Plan expire no later than 10 years from the date of grant and generally
vest over a four-year period but may be granted with different vesting terms. Unvested options not exercised at the time of an employee’s termination of
employment are added back to the 2018 Plan.

Under the 2013 Plan, the Company permitted early exercise of certain stock options prior to vesting. These unvested shares are subject to repurchase by the
Company  at  the  original  issuance  price  in  the  event  the  optionee’s  employment  is  terminated  either  voluntarily  or  involuntarily.  The  amounts  paid  for
shares  purchased  under  an  early  exercise  of  stock  options  and  subject  to  repurchase  by  the  Company  are  reported  as  a  liability  and  reclassified  into
additional paid-in capital as the shares vest.

Stock Options and Restricted Stock Units (RSUs) Activity

A summary of the Company’s stock option activity under the 2013 and 2018 Plan is as follows:

Balance at December 31, 2018

Shares Added
Granted
Exercised
Canceled

Balance at December 31, 2019

Vested and exercisable at December 31, 2019

Vested and expected to vest at December 31, 2019

Shares
Available
for Grant

Outstanding
Options

Weighted-
Average
Exercise
Price

3,027,802     
2,357,131     
(2,935,629)    
—     
467,016     
2,916,320     

5,500,531    $
—     
2,582,912     
(505,226)    
(671,319)    
6,906,898    $

2,574,677    $

6,906,898    $

6.75     
—     
8.78     
1.66     
9.47     
7.62     

6.21     

7.62     

Weighted-
Average
Remaining
Contract
Term
(in Years)

Aggregate
Intrinsic
Value
(in thousands)  

8.20    $

7.36    $

8.20    $

12,297 

7,269 

12,297

The  total  intrinsic  value  of  options  exercised  was  $5.8  million,  $1.5  million  and  $0.1  million  for  the  years  ended  December  31,  2019,  2018  and  2017,
respectively.  The  weighted-average  estimated  fair  value  of  stock  options  granted  was  $7.12,  $13.20  and  $3.40  for  the  years  ended  December  31,  2019,
2018 and 2017, respectively.

127

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
      
  
   
      
  
   
      
  
   
      
  
   
      
  
   
   
      
   
      
 
 
The aggregate intrinsic value of options exercisable was $7.3 million and $21.9 million as of December 31, 2019 and 2018, respectively.

The following table summarizes the Company’s RSU activity for the year ended December 31, 2019.

Unvested at December 31, 2018

Granted
Forfeited

Unvested at December 31, 2019

Weighted-
Average
Grant Date
Fair Value

— 
9.00 
9.00 
9.00

Shares

—    $
352,717    $
(26,830)   $
325,887    $

As of December 31, 2019, the total stock-based compensation cost related to options and RSUs granted but not yet amortized was $28.1 million and will be
recognized over a weighted-average period of approximately 3.5 years. The total grant-date fair value of stock options granted to employees that vested
during the years ended December 31, 2019 and 2018 was approximately $14.2 million and $3.5 million, respectively.

Stock Options Granted to Employees with Service-Based Vesting

The fair value of stock options granted to employees was estimated on the date of grant using the Black-Scholes option pricing model using the following
assumptions:

Expected dividend yield
Expected term of options (in years)
Risk-free interest rate
Expected stock price volatility

The valuation assumptions were determined as follows:

2019
—
6.1

1.59%-2.27%    
99.4%-111.3%    

Year Ended December 31,
2018
—
6.1
2.6%-3.0%
87.4%-92.6%    

2017
—
5.6–6.7
1.8%–2.2%
77.0%–82.0%

Expected Term—The expected term represents the period that the options granted are expected to be outstanding and is determined using the simplified
method (based on the mid-point between the vesting date and the end of the contractual term) as the Company has concluded that its stock option exercise
history does not provide a reasonable basis upon which to estimate expected term.

Expected  Volatility—The  Company  used  an  average  historical  stock  price  volatility  of  comparable  public  companies  within  the  biotechnology  and
pharmaceutical industry that were deemed to be representative of future stock price trends as the Company does not have  a sufficient historical trading
history  for  its  own  common  stock.  The  Company  will  continue  to  apply  this  process  until  a  sufficient  amount  of  historical  information  regarding  the
volatility of its own stock price becomes available.

Risk-Free Interest Rate—The Company based the risk-free interest rate over the expected term of the options based on the constant maturity rate of U.S.
Treasury securities with similar maturities as of the date of the grant.

Expected Dividends—The Company has never paid any dividends and does not plan to pay dividends in the foreseeable future. Therefore, the expected
dividend yield is zero.

Performance Contingent Stock Options Granted to Employees

During the year ended December 31, 2018, the Board of Directors granted performance contingent stock option awards exercisable for 53,575 shares, to
certain members of the Company’s executive team. These awards had a

128

 
 
 
 
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
     
     
 
 
   
   
 
 
   
 
 
 
weighted average exercise price of $3.42 which was based on the fair market value on the grant date, as determined by the Board of Directors, and vest
upon the successful achievement of one or more specified performance goals.

The total estimated fair value of these awards was $0.4 million at the date of grant and was estimated using a Black-Scholes option-pricing model using the
same assumptions as the stock options granted to employees with service-based vesting conditions.     

As  of  December  31,  2018,  there  were  329,499  total  performance  contingent  stock  option  awards  outstanding  with  a  total  grant  date  fair  value  of  $0.7
million. During the year ended December 31, 2019, the Company determined that the achievement of the requisite performance conditions was probable
and, as a result, compensation cost of $0.7 million was recognized for these awards.

Performance and Market Contingent Stock Options Granted to Employees

During the year ended December 31, 2018, the Board of Directors granted performance and market contingent stock option awards exercisable for 160,727
shares of common stock to certain members of the Company’s executive team. These awards had a weighted average exercise price of $3.42, which was
based on the fair market value on the grant date, as determined by the Board of Directors. The total estimated grant-date fair value of these options was
$1.0 million. Key assumptions in the valuation model included expected volatility, a risk-free interest rate, expected dividend yield, and an expected term
unique to the terms of these awards.

Under the performance and market contingent awards, 53,575 of the shares have three separate market triggers for vesting based upon (i) the closing of a
financing  where  the  Company  sells  shares  of  its  equity  securities  to  institutional  investors  at  a  minimum  price  per  share,  (ii)  a  change  in  control  with
aggregate proceeds payable for the Company’s common stock at a minimum price per share, or (iii) an initial public offering that becomes effective at a
minimum specified price per share. The remaining 107,152 shares have three separate market triggers for vesting based upon (i) the closing of a financing
where the Company sells shares of its equity securities to institutional investors at a minimum pre-money valuation, (ii) a change in control with minimum
aggregate proceeds payable for the Company’s common stock at a minimum price per share, or (iii) either an initial public offering or an achievement of a
minimum market capitalization, as measured by a trailing 30 day volume-weighted average price.  

By definition, the market condition in these awards can only be achieved after the performance condition of a liquidity event has been achieved. As such,
the requisite service period is based on the estimated period over which the market condition can be achieved. When a performance goal is deemed to be
probable  of  achievement,  which  for  liquidity  events  is  generally  upon  achievement,  time-based  vesting  and  recognition  of  stock-based  compensation
expense commence.  

As of December 31, 2019 and 2018, there were 454,584 performance and market contingent stock option awards outstanding with a grant date total fair
value  of  $1.5  million,  respectively.  As  of  December  31,  2019  and  2018,  the  Company  determined  that  the  achievement  of  the  requisite  performance
conditions was not probable and, as a result, no compensation cost was recognized for these awards.

Stock-Based Compensation for Nonemployees

The  Company  has  granted  options  to  purchase  shares  of  common  stock  to  consultants  in  exchange  for  services  performed.  During  the  year  ended
December 31, 2018, the Company granted options to purchase an aggregate of 20,337 shares (of which an aggregate of 169,491 were issued outside of the
2018 and 2013 Plans) of the Company’s common stock with a weighted average exercise price of $6.19 per share.

The fair value of stock options granted to nonemployees was estimated on the date of grant using the Black-Scholes option pricing model. The valuation
assumptions used were substantially consistent with the assumption used to value the employee options with the exception of the expected term which was
based on the contractual term of the award. During the years ended December 31, 2019 and 2018, stock-based compensation expense recognized related to
nonemployee options was $0.4 million and $1.2 million, respectively.

129

 
Restricted Stock

A summary of the Company’s restricted stock activity for the year ended December 31, 2019 is as follows:

Unvested at December 31, 2018

Vested

Unvested at December 31, 2019

Weighted-
Average
Grant Date
Fair Value

4.57 
4.57 
—

Shares

359,229    $
(359,229)   $
—    $

In October 2017, the Company and an executive officer entered into two restricted stock agreements whereby the executive officer purchased an aggregate
of  625,084  shares  of  restricted  stock  of  which  146,113  shares  vested  immediately,  119,742  shares  vest  on  January  1,  2018  and  359,229  shares  vest  on
January 1, 2019. As discussed in Note 8, Related-Party Transactions, the purchase of the restricted stock was through the issuance of promissory notes
which  were  considered  to  be  non-recourse  in  substance  and  accordingly,  considered  an  option  for  accounting  purposes.  The  Company  measured
compensation  cost  for  this  option  based  on  its  fair  value  on  the  grant  date  using  the  Black-Scholes  option  pricing  model  considering  an  expected  term
commensurate with the expected timing to a liquidity event which would trigger repayment of these promissory notes and an exercise price consistent with
the  repayment  term  of  the  promissory  notes.  The  Company  recognized  compensation  cost  over  the  requisite  service  period  with  an  offsetting  credit  to
additional paid-in capital. The shares of restricted stock have only been included in the shares issued and outstanding as such shares are legally issued.

2018 Employee Stock Purchase Plan

In March 2018, the Company’s board of directors adopted the Company’s 2018 Employee Stock Purchase Plan (the “2018 ESPP”). The 2018 ESPP was
approved by the Company’s stockholders in April 2018 and became effective on May 2, 2018. The 2018 ESPP reserved 536,242 shares of common stock
for issuance pursuant to future awards, as well as any automatic increases in the number of shares of our common stock reserved for future issuance under
this plan.  

Under the 2018 ESPP, employees are offered the option to purchase the Company’s common stock at a discount during the offering periods, at semi-annual
intervals,  with  their  accumulated  payroll  deductions.  The  option  purchase  price  will  be  85%  of  the  lower  of  the  closing  trading  price  per  share  at  the
beginning of the offering period or at the purchase date. The 2018 ESPP provides for consecutive offering periods and eligible employees may elect to
withhold up to 15% of their compensation through payroll deductions during the offering period for the purchase of stock. The maximum number of shares
that may be purchased by any one participant is limited to 15,000 shares in each offering period and $25,000 in fair market value during any calendar year
per the Internal Revenue Code limits. The first offering period commenced on September 16, 2018.

Stock-Based Compensation Expense

The following table sets forth the total stock-based compensation expense for all options granted to employees and nonemployees, including shares sold
through  the  issuance  of  non-recourse  promissory  notes  which  are  considered  to  be  options  for  accounting  purposes,  and  costs  associated  with  the
Company’s 2018 ESPP included in the Company’s statement of operations (in thousands):

Research and development
General and administrative

Total

2019

Year Ended December 31,
2018

2017

  $

  $

4,979    $
5,873 
10,852    $

6,043    $
3,398 
9,441    $

1,695 
1,339 
3,034

130

 
 
 
 
   
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
  
 
 
11. Warrants

In June 2013, the Company granted warrants to its then Chief Executive Officer (“CEO”), considered to be a related party, to purchase 192,823 shares of
Series A-1 convertible preferred stock with an exercise price of $0.65 per share and 190,226 shares of Series A-2 convertible preferred stock at a price of
$0.66 per share as compensation. In January 2015, the Company granted warrants to the aforementioned CEO to purchase an aggregate of 380,452 shares
of  Series  A-2  convertible  preferred  stock  with  an  exercise  price  of  $0.66  per  share  as  compensation.  Upon  the  completion  of  the  IPO,  these  warrants
converted to common stock warrants. These warrants were exercisable beginning on January 1, 2018 and expired on the earlier of (i) December 31, 2018,
(ii) December 31 of the year in which a change of control occurs or (iii) December 31 of the year in which the holder terminates service. All of the vested
warrants expired unexercised on December 31, 2018.

In October 2013, the Company granted warrants to a nonemployee to purchase an aggregate of 96,610 shares of common stock with an exercise price of
$0.18 per share of which 9,425 warrants vested immediately. During April 2018 the nonemployee exercised the vested shares and the remaining unvested
warrants expired on May 3, 2018 upon the closing of the IPO.

12. Net Loss per Common Share

Basic net loss per share is calculated by dividing net loss by the weighted average number of shares outstanding for the period. Diluted net loss per share is
calculated by dividing net loss by the weighted average number of shares of common stock and potential dilutive common stock equivalents outstanding
during the period if the effect is dilutive.

The calculation of diluted earnings (loss) per share also requires that, to the extent the presumed issuance of additional shares as contingent consideration is
dilutive to earnings (loss) per share for the period, adjustments to net income or net loss used in the calculation are required to remove the change in fair
value of the contingent consideration liability for the period. Likewise, adjustments to the denominator are required to reflect the related dilutive shares. In
all  periods  presented,  the  Company’s  outstanding  stock  options,  convertible  preferred  stock,  early  exercised  common  stock  subject  to  future  vesting,
restricted stock accounted for as options common and preferred stock warrants, shares subject to the 2018 ESPP and presumed issuance of additional shares
as contingent consideration were excluded from the calculation of diluted net loss per share because their effects were antidilutive.

A reconciliation of the numerators and denominators used in computing net loss from continuing operations per share is as follows (in thousands, except
per share amounts):

2019

December 31,
2018
(in thousands, except share and per share amounts)

2017

Numerator:
Net loss

Denominator:
Weighted average number of shares outstanding—basic
   and diluted
Net loss per share—basic and diluted

  $

(82,177)

 $

(76,398)

 $

(44,656)

43,624,807 
(1.88)

 $

28,269,907 
(2.70)

 $

3,197,516 
(13.97)

  $

131

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
    
 
    
 
  
 
 
  
  
 
Since the Company was in a loss position for all periods presented, basic net loss per common share is the same as diluted net loss per common share as the
inclusion of all potential common shares outstanding would have been anti-dilutive. Potentially dilutive securities that were not included in the diluted per
share calculations because they would be anti-dilutive were as follows:

Convertible preferred stock
Options to purchase common stock
Early exercised common stock subject to future vesting
Restricted stock accounted for as options
RSUs
Warrants to purchase convertible preferred stock
Warrants to purchase common stock
Shares subject to the 2018 ESPP
Total

2019

Year Ended December 31,
2018

—   
6,906,898   
146,915   
—   
325,887   
—   
—   
47,597   
7,427,297   

—   
5,500,531   
704,028   
359,228   
—   
—   
—   
27,622   
6,591,409   

2017
28,159,724 
4,365,694 
831,439 
625,084 
— 
763,501 
96,610 
— 
34,842,052

Up to 640,218 shares may be contingently issued, if certain performance conditions are met under the Company’s in-licensing agreements.

13. Defined Contribution Plan

The Company sponsors a 401(k) Plan that stipulates that eligible employees can elect to contribute to the 401(k) Plan, subject to certain limitations, on a
pretax basis. The Company does not match any employee contributions. In January 2019, the Company began to match 4% of employees’ salary.

14. Income Taxes

The Company has incurred net operating losses for all the periods presented. The Company has not reflected the benefit of any such net operating loss
carryforwards in the accompanying financial statements. The Company has established a full valuation allowance against its deferred tax assets due to the
uncertainty surrounding the realization of such assets. All losses to date have been incurred domestically as the Company has no international operations or
subsidiaries.

No provision for U.S. income taxes exists due to tax losses incurred in all periods presented. All losses incurred were U.S. based.

The  effective  tax  rate  for  the  years  ended  December  31,  2019,  2018  and  2017  is  different  from  the  federal  statutory  rate  primarily  due  to  the  valuation
allowance  against  deferred  tax  assets  as  a  result  of  insufficient  sources  of  income.  The  effective  tax  rate  of  the  Company’s  provision  for  income  taxes
differs from the federal statutory rate as follows:

Taxes at the U.S. statutory income tax rate
State tax, net of federal benefit
Other
Stock-based compensation
Research and development tax credits
Reduction to state net operating losses
Change in valuation allowance
Change in income tax rate due to Tax Act
Total provision for income taxes

2019

Year Ended December 31,
2018

2017

21.0  %  
(2.2)  
(0.9)  
(0.5)  
(0.2)  
(3.9)  
(13.3)  
—   
—  %  

21.0  %  
0.9   
(0.1)  
0.3   
1.0   
—   
(23.1)  
—   
—  %  

34.0  %
—   
(2.2)  
—   
—   
—   
(13.3)  
(18.5)  

—  %

132

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
On  December  22,  2017,  the  U.S.  federal  government  enacted  the  Tax  Cuts  and  Jobs  Act  (the  “Tax  Act”).  The  Tax  Act  contains,  among  other  things,
significant changes to corporate taxation, including reduction of the corporate tax rate from a top marginal rate of 35% to a flat rate of 21% for tax years
beginning  after  December  31,  2017,  limitation  of  the  deduction  for  net  operating  losses  to  80%  of  current  year  taxable  income  and  elimination  of  net
operating loss carrybacks, implementing a territorial tax system, and requiring a mandatory one-time tax on U.S. owned undistributed foreign earnings and
profits known as the transition tax.

Pursuant to SAB 118, an entity may select between one of three scenarios to determine a reasonable estimate arising from the Tax Act. The scenarios are (i)
a final estimate which effectively closes the measurement window; (ii) a reasonable estimate leaving the measurement window open for future revisions;
and (iii) no estimate as the law is still being analyzed. The Company was able to provide a reasonable estimate for the revaluation of deferred taxes. As
such,  the  Company  recorded  a  $8.3  million  reduction  in  deferred  tax  assets  for  the  revaluation  of  deferred  taxes  in  2017  which  was  offset  by  a
corresponding  decrease  to  the  Company’s  full  valuation  allowance.  The  ultimate  impact  of  the  Act  did  not  differ  materially  from  provision  amounts
recorded.  Adjustments,  if  any,  would  not  have  impacted  the  statement  of  operations  and  comprehensive  loss  due  to  the  full  valuation  allowance  on  the
Company’s deferred tax assets

Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for income tax purposes, and (b) operating losses and tax credit carryforwards.

The tax effects of significant items comprising the Company’s deferred tax assets are as follows:

Deferred tax assets:

Federal and state operating loss carryforwards
Research and development tax credits
Stock-based compensation
Accruals and other
Contingent consideration
Charitable contributions

Total deferred tax assets
Deferred tax liabilities:

Unrealized gain on equity investment

Total deferred tax liabilities
Valuation allowance
Net deferred tax assets

December 31,

2019

2018

(in thousands)

40,435    $
3,436     
3,514     
1,473     
670     
253     
49,781     

(947)    
(947)    
(48,834)    
—    $

29,926 
3,865 
1,839 
1,040 
954 
253 
37,877 

— 
— 
(37,877)
—

  $

  $

The  tax  benefit  of  net  operating  losses,  temporary  differences  and  credit  carryforwards  should  be  recorded  as  an  asset  to  the  extent  that  management
assesses that their realization is "more likely than not." Realization of the future tax benefits is dependent on the Company's ability to generate sufficient
taxable income within the carryforward period. Because of the Company's recent history of operating losses, management believes that recognition of the
deferred tax assets arising from the above-mentioned future tax benefits is currently not likely to be realized and, accordingly, has provided a valuation
allowance.

Realization of the net deferred tax assets is dependent upon future taxable income, if any, the amount and timing of which is uncertain. Based on the weight
of  available  positive  and  negative  objective  evidence,  management  believes  it  more  likely  than  not  that  the  Company’s  deferred  tax  assets  are  not
realizable. Accordingly, the net deferred tax assets have been fully offset by a valuation allowance. The valuation allowance increased by $11.0 million,
$17.6 million and $9.4 million during the years ended December 31, 2019, 2018 and 2017, respectively.

133

 
 
 
 
 
 
 
   
 
 
 
 
   
      
  
   
   
   
   
   
   
   
      
  
   
   
   
 
Net operating losses and tax credit carryforwards as of December 31, 2019 are as follows:

Net operating losses, federal (post December 31, 2017)
Net operating losses, federal (pre January 1, 2018)
Net operating losses, state
Research and development tax credits, federal
Research and development tax credits, state

  $

Amount

137,097   
64,136   
26,123   
5,931   
5,216   

Expiration Years
Do Not Expire
2030 - 2037
2030 - 2036
2031 - 2039
Indefinite

Federal and state laws impose restrictions on the utilization of net operating loss carryforwards and R&D credit carryforwards in the event of a change in
ownership of the Company, which constitutes an 'ownership change' as defined by Internal Revenue Code Section 382 and 383. The Company experienced
an ownership change in the past that impacts the availability of its net operating losses and tax credits. The amounts indicated in the above tables reflect the
reduction  of  net  operating  losses  and  credit  carryforwards  as  a  result  of  previous  ownership  changes  that  the  Company  experienced.  Should  there  be
additional ownership changes in the future, the Company's ability to utilize existing carryforwards could be substantially restricted.

The Company determines its uncertain tax positions based on a determination of whether and how much of a tax benefit taken by the Company in its tax
filings is more likely than not to be sustained upon examination by the relevant income tax authorities.

As of December 31, 2019, the Company has no accrued interest or penalties related to uncertain tax positions.

The following table summarizes the activity related to our unrecognized tax benefits:

Gross unrecognized tax benefits at January 1
Additions for tax positions taken in the current year
Reductions for tax positions taken in the prior year
Gross unrecognized tax benefits at December 31

December 31,

2019

2018

(in thousands)
3,714    $
6,221     
(173)    
9,762    $

3,065 
753 
(104)
3,714

  $

  $

If  recognized,  none  of  the  unrecognized  tax  benefits  as  of  December  31,  2019  and  2018  would  reduce  the  annual  effective  tax  rate,  primarily  due  to
corresponding adjustments to the valuation allowance. The Company will recognize both accrued interest and penalties related to unrecognized benefits in
income tax expense. As of December 31, 2019 and 2018, no liability has been recorded for potential interest or penalties. The Company does not expect the
unrecognized tax benefits to change significantly over the next 12 months.

The Company files income tax returns in the U.S. federal jurisdiction and California, Colorado and Delaware. The Company is not currently under audit by
the Internal Revenue Service or other similar state or local authorities. All tax years remain open to examination by major taxing jurisdictions to which the
Company is subject.

15. Selected Quarterly Financial Data (Unaudited)

The  following  tables  show  a  summary  of  the  Company’s  quarterly  financial  information  for  each  of  the  four  quarters  of  2019  and  2018  and  have  been
prepared in accordance with GAAP for interim financial reporting  (in thousands, except for per share data):

Year Ended December 31, 2019
Loss from operations
Net loss
Net loss per common share, basic and diluted

Quarter

First

Second

Third

Fourth

(19,737)  $
(18,767)  $
(0.44)  $

(24,470)  $
(23,673)  $
(0.56)  $

(22,354)  $
(21,710)  $
(0.51)  $

(23,090)
(18,027)
(0.39)

  $
  $
  $

134

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2018
Loss from operations
Net loss
Net loss per common share, basic and diluted

Quarter

First

Second

Third

Fourth

(16,482)  $
(16,133)  $
(4.69)  $

(20,798)  $
(20,002)  $
(0.76)  $

(19,377)  $
(18,346)  $
(0.45)  $

(22,808)
(21,917)
(0.53)

  $
  $
  $

135

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

None.

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our chief executive and financial officers, evaluated the effectiveness of our disclosures controls and procedures,
as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of December 31, 2019. The term “disclosure controls and procedures,” as defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information
required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within
the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure  that  information  required  to  be  disclosed  by  a  company  in  the  reports  that  it  files  or  submits  under  the  Exchange  Act  is  accumulated  and
communicated to the company’s management, including its principal executive and principal financial officers, as appropriate, to allow timely decisions
regarding  required  disclosure.  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
controls and procedures. Based on the evaluation of our disclosure controls and procedures as of December 31, 2019, our chief executive officer and chief
financial officer concluded that, as of such date, our disclosure controls and procedures were effective at a reasonable assurance level.

Management’s Annual Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-
15(f) under the Securities Exchange Act of 1934. Our internal control over financial reporting is designed 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 in the United States and includes those policies and procedures that:

•

•

•

Pertain to the maintenance of records that accurately and fairly reflect in reasonable detail the transactions and dispositions of the assets of our
company;

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

Provide reasonable assurances regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could
have a material adverse effect on our financial statements.

Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2019. In making this assessment,
management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated
Framework (2013 framework). Based on our assessment, management concluded our internal control over financial reporting was effective as of December
31, 2019, based on the COSO criteria.

Attestation Report of the Registered Public Accounting Firm

This Annual Report on Form 10-K does not include an attestation report of our registered public accounting firm due to an exemption established by the
JOBS Act for “emerging growth companies.”

136

 
 
 
 
Changes in Internal Control over Financial Reporting

Management  determined  that,  as  of  December  31,  2019,  there  were  no  changes  in  our  internal  control  over  financial  reporting  that  occurred  during  the
fiscal quarter then ended that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Inherent Limitations on Effectiveness of Controls and Procedures

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 judgment in evaluating the benefits of possible
controls and procedures relative to their costs.

Item 9B. Other Information.

On March 9, 2020, we entered into amendments to the employment agreements with each of our executive officers (other than Mr. Leonard). The
amendment provides each executive officer with the following benefits:

•

•

In the event s/he is terminated by the Company without “cause” or resigns for “good reason” (each, as defined in the employment agreement)
outside of a period of time that begins three months prior to and ends 18 months following a change in control, then s/he will be entitled to
receive: (i) continued base salary for 9 months following the date of termination; and (ii) payment or reimbursement of continued healthcare
coverage  for  up  to  9  months  following  the  date  of  termination,  subject  to  his/her  execution  and  delivery  of  a  release  of  claims  against  the
Company; and

In the event s/he is terminated without cause or resigns for good reason, during a period of time that begins three months prior to and ends 18
months  following  a  change  in  control,  then  s/he  will  be  eligible  to  receive:  (i)  a  lump  sum  severance  payment  equal  to  his/her  annual  base
salary and target annual incentive payment; (ii) payment or reimbursement of continued healthcare coverage for up to 12 months following the
date of termination; and (iii) full acceleration of his/her equity awards, subject to his execution and delivery of a release of claims against the
Company.

The foregoing description of the terms of the employment agreement amendments is qualified in its entirety by the full amendment and agreements filed as
exhibits to the Annual Report on Form 10-K.

137

 
 
 
Item 10. Directors, Executive Officers and Corporate Governance.

PART III

Information  required  by  this  Item  is  incorporated  herein  by  reference  to  the  sections  titled  “Executive  Officers,”  “Election  of  Directors,”  “Corporate
Governance”  and  “Section  16(a)  Beneficial  Ownership  and  Reporting  Compliance”  in  our  Definitive  Proxy  Statement  with  respect  to  our  2020  Annual
Meeting of Stockholders to be filed with the SEC within 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 11. Executive Compensation.

Information  required  by  this  Item  is  incorporated  herein  by  reference  to  the  section  titled  “Executive  Compensation,”  “Director  Compensation”  and
“Corporate Governance”  in our Definitive Proxy Statement with respect to our 2020 Annual Meeting of Stockholders to be filed with the SEC within 120
days after the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

Information  required  by  this  Item  is  incorporated  herein  by  reference  to  the  section  titled  “Security  Ownership  of  Certain  Beneficial  Owners  and
Management” and “Equity Compensation Plan Information” in our Definitive Proxy Statement with respect to our 2020 Annual Meeting of Stockholders to
be filed with the SEC within 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 13. Certain Relationships and Related Transactions, and Director Independence.

Information  required  by  this  Item  is  incorporated  herein  by  reference  to  the  section  titled  “Certain  Relationships  and  Related  Party  Transactions”  and
“Corporate Governance” in our Definitive Proxy Statement with respect to our 2020 Annual Meeting of Stockholders to be filed with the SEC within 120
days after the end of the fiscal year covered by this Annual Report on Form 10-K.

Item 14. Principal Accounting Fees and Services.

Information  required  by  this  Item  is  incorporated  herein  by  reference  to  the  section  titled  “Ratification  of  Selection  of  Independent  Registered  Public
Accounting Firm” in our Definitive Proxy Statement with respect to our 2020 Annual Meeting of Stockholders to be filed with the SEC within 120 days
after the end of the fiscal year covered by this Annual Report on Form 10-K.

138

 
Item 15. Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this report:

1. Financial Statements

PART IV

See Index to Financial Statements in Part II Item 8 of this Annual Report on Form 10-K.

2. Financial Statement Schedules

All schedules are omitted because they are not applicable or the required information is shown in the financial statements or notes
thereto.

3. Exhibits

139

 
 
Exhibit Index

Exhibit
Number

3.1
3.2
4.1
4.2
4.3

4.4

Description

  Amended and Restated Certificate of Incorporation of Unity Biotechnology, Inc.
  Amended and Restated Bylaws of Unity Biotechnology, Inc.
  Reference is made to exhibits 3.1 through 3.2.
  Form of Common Stock Certificate.
  Amended and Restated Investors’ Rights Agreement, dated as of March 15, 2018, by

and among Unity Biotechnology, Inc. and the investors party thereto.

  Description of Unity’s Securities Registered Pursuant to Section 12 of the Securities

Exchange Act of 1934.

10.1(a)

  Lease Agreement, dated as of May  13, 2016, by and between Unity Biotechnology,

Inc. and BMR-Bayshore Boulevard L.P.

10.1(b)

  First Amendment to Lease Agreement, dated as of May 23, 2017, by and between

Unity Biotechnology, Inc. and BMR-Bayshore Boulevard L.P.

10.2(a)

  Space License Agreement, dated as of October 20, 2016, by and between Unity

Biotechnology, Inc. and BMR-Bayshore Boulevard L.P.

10.2(b)

  First Amendment to Space License Agreement, dated as of December 5, 2016, by

and between Unity Biotechnology, Inc. and BMR-Bayshore Boulevard L.P.

10.2(c)

  Second Amendment to Space License Agreement, dated as of January 30, 2017, by

10.3(a)#
10.3(b)#
10.4(a)#
10.4(b)#

and between Unity Biotechnology, Inc. and BMR-Bayshore Boulevard L.P.

  2013 Equity Incentive Plan.
  Form of Stock Option Agreement under 2013 Equity Incentive Plan.
  2018 Incentive Award Plan.
  Form of Stock Option Grant Notice and Stock Option Agreement under the 2018

Incentive Award Plan.

10.4(c)#

  Form of Restricted Stock Award Grant Notice and Restricted Stock Award

Agreement under the 2018 Incentive Award Plan.

10.4(d)#

  Form of Restricted Stock Unit Award Grant Notice and Restricted Stock Unit Award

Agreement under the 2018 Incentive Award Plan.

Form
8-K
8-K

S-1
S-1

S-1

S-1

S-1

S-1

S-1

S-1
S-1
S-1
S-1

S-1

S-1

  2018 Employee Stock Purchase Plan.
  Amended and Restated Non-Employee Director Compensation Program (Effective

S-1
10-K

10.5#
10.6#

10.7#
10.8#

10.9#

January 1, 2019)

  Form of Indemnification Agreement for directors and officers.
  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Keith R. Leonard Jr.

  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Nathaniel E. David.

10.10#

  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Robert C. Goeltz II.

10.11#

  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Jamie Dananberg.

10.12#

  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Daniel G. Marquess.

140

S-1
S-1

S-1

S-1

S-1

S-1

Incorporated by Reference

  Number

  Filing Date

Filed
Herewith

X

3.1
3.2

4.2
4.3

5-7-18
5-7-18

4-23-18
4-5-18

10.1(a)

4-5-18

10.1(b)

4-5-18

10.2(a)

4-5-18

10.2(b)

4-5-18

10.2(c)

4-5-18

10.3(a)
10.3(b)
10.4(a)
10.4(b)

4-5-18
4-5-18
4-23-18
4-5-18

10.4(c)

4-5-18

10.4(d)

4-5-18

10.5
10.6

10.7
10.8

10.9

4-23-18
3-6-19

4-5-18
4-5-18

4-5-18

10.10

4-5-18

10.11

4-5-18

10.12

4-5-18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.13#

  Employment Agreement, dated January 29, 2018, by and between Unity

Biotechnology, Inc. and Tamara L. Tompkins.

10.14†

  Compound Library and Option Agreement, dated as of February 2, 2016, by and

10.15†

between Ascentage Pharma Group Corp. Ltd. and Unity Biotechnology, Inc.
  APG1252 License Agreement, dated as of February 2, 2016, by and between

Ascentage Pharma Group Corp. Ltd. and Unity Biotechnology, Inc.

10.16†

  Research Services Agreement, dated as of February 2, 2016, by and between

Ascentage Pharma Group Corp. Ltd. and Unity Biotechnology, Inc.

10.17†

  Amendment to APG1252 License Agreement, dated as of February 2, 2016, by and

between Ascentage Pharma Group Corp. Ltd.

10.18†

  Amendment to Compound Library and Option Agreement, dated as of February 2,

2016, by and between Ascentage Pharma Group Corp. Ltd. and Unity
Biotechnology, Inc.

S-1

S-1

S-1

S-1

S-1

S-1

10.13

4-5-18

10.14

4-23-18

10.15

4-23-18

10.16

4-5-18

10.17

4-5-18

10.18

4-5-18

10.19(a)†

  Exclusive License Agreement, dated as of June 28, 2013, by and between the Mayo

S-1

  10.19(a)

4-23-18

Foundation for Medical Education and Research and Unity Biotechnology, Inc.

10.19(b)†

  Amendment No. 1 to Exclusive License Agreement, dated as of September 10, 2014,

S-1

  10.19(b)

4-23-18

by and between the Mayo Foundation for Medical Education and Research and
Unity Biotechnology, Inc.

10.19(c)†

  Amendment No. 2 to Exclusive License Agreement, dated as of November 17, 2014,

S-1

  10.19(c)

4-23-18

by and between the Mayo Foundation for Medical Education and Research and
Unity Biotechnology, Inc.

10.19(d)†

  Amendment No. 3 to Exclusive License Agreement, dated as of May 5, 2015, by and

S-1

  10.19(d)

4-23-18

between the Mayo Foundation for Medical Education and Research and Unity
Biotechnology, Inc.

10.19(e)†

  Amendment No. 4 to Exclusive License Agreement, dated as of September 15, 2016,

S-1

  10.19(e)

4-23-18

by and between the Mayo Foundation for Medical Education and Research and
Unity Biotechnology, Inc.

10.19(f)†

  Addendum to Amendment No. 4 to Exclusive License Agreement, dated as of

S-1

  10.19(f)

4-23-18

10.19(g)†

September 15, 2016, by and between the Mayo Foundation for Medical Education
and Research and Unity Biotechnology, Inc.

  Amendment No. 5 to Exclusive License Agreement, dated as of October 17, 2016,
by and between the Mayo Foundation for Medical Education and Research and
Unity Biotechnology, Inc.

10.20†

  Amended and Restated License Agreement, dated as of January 27, 2017, by and
between the Buck Institute for Research on Aging and Unity Biotechnology, Inc.

10.21†

  License Agreement, dated as of November 3, 2016, by and between The Johns

Hopkins University and Unity Biotechnology, Inc.

10.22††

  License Agreement for APG1197, dated as of January 2, 2019, by and between

10.23

Ascentage Pharma Group Corp. Ltd. And Unity Biotechnology, Inc.
  Lease Agreement, dated as of February 28, 2019, by and between Unity

Biotechnology, Inc. and Bayside Area Development, LLC

10.24††††

  First Amendment to Compound License Agreement for APG1197, dated as of

November 19, 2019, by and between Ascentage Pharma Group Corp. Ltd. and Unity
Biotechnology, Inc.

141

S-1

  10.19(g)

4-23-18

S-1

S-1

10-K

10-K

8-K

10.20

4-23-18

10.21

4-23-18

10.22

3-6-19

10.23

3-6-19

10.1

  11-25-19  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.25†††

  Second Amendment to APG1252 License Agreement, dated as of November 19,

2019, by and between Ascentage Pharma Group Corp. Ltd. and Unity
Biotechnology, Inc.

10.26††††

  Second Amendment to Compound Library and Option Agreement, dated as of

January 8, 2020, by and between Ascentage Pharma Group Corp. Ltd. and Unity
Biotechnology, Inc.

10.27#

  Amendment to Employment Agreement, dated March 9, 2020, by and between

Unity Biotechnology, Inc. and Nathaniel E. David.

10.28#

  Amendment to Employment Agreement, dated March 9, 2020, by and between

Unity Biotechnology, Inc. and Robert C. Goeltz II.

10.29#

  Amendment to Employment Agreement, dated March 9, 2020, by and between

Unity Biotechnology, Inc. and Jamie Dananberg.

10.30#

  Amendment to Employment Agreement, dated March 9, 2020, by and between

Unity Biotechnology, Inc. and Daniel G. Marquess.

10.31#

  Amendment to Employment Agreement, dated March 9, 2020, by and between

23.1
24.1
  31.1

  31.2

Unity Biotechnology, Inc. and Tamara L. Tompkins.

  Consent of Independent Registered Public Accounting Firm
  Power of Attorney. Reference is made to the signature page.
  Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-
14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section
302 of the Sarbanes-Oxley Act of 2002.

  Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-
14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section
302 of the Sarbanes-Oxley Act of 2002.

  32.1**

  Certification of Principal Executive Officer and Principal Financial Officer Pursuant

to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-
Oxley Act of 2002.

101.INS
101.SCH
101.CAL
101.DEF
101.LAB
101.PRE

  XBRL Instance Document
  XBRL Taxonomy Extension Schema Document
  XBRL Taxonomy Extension Calculation Linkbase Document
  XBRL Taxonomy Extension Definition Linkbase Document
  XBRL Taxonomy Extension Label Linkbase Document
  XBRL Taxonomy Extension Presentation Linkbase Document

X

X

X

X

X

X

X

X
X
X

X

X

X
X
X
X
X
X

†

††

†††

Confidential treatment has been granted for certain information contained in this exhibit. Such information has been omitted and filed separately
with the Securities and Exchange Commission.
Portions of this exhibit (indicated by asterisks) have been omitted pursuant to a request for confidential treatment filed separately with the Securities
and Exchange Commission.
Portions of this exhibit (indicated by asterisks) have been omitted pursuant to Regulation S-K, Item 601(b)(10). Such omitted information is not
material and would likely cause competitive harm to the registrant if publicly disclosed.

†††† Portions of this exhibit (indicated by asterisks) have been omitted pursuant to Regulation S-K, Item 601(b)(10). Such omitted information is not
material and would likely cause competitive harm to the registrant if publicly disclosed. Additionally, schedules and attachments to this exhibit have
been omitted pursuant to Regulation S-K, Item 601(a)(5).

142

 
   
 
 
 
   
   
 
 
 
   
   
 
 
 
   
   
 
 
 
   
   
 
 
 
   
   
 
 
 
   
   
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
   
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
 
 
#
**

Indicates management contract or compensatory plan.
The certification attached as Exhibit 32.1 that accompanies this Annual Report on Form 10-K is not deemed filed with the Securities and Exchange
Commission and is not to be incorporated by reference into any filing of Unity Biotechnology, Inc. under the Securities Act of 1933, as amended, or
the Securities Exchange Act of 1934, as amended, whether made before or after the date of this Annual Report on Form 10-K, irrespective of any
general incorporation language contained in such filing.

Item 16. Form 10-K Summary.

None.

143

 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this

Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 11, 2020

Unity Biotechnology, Inc.

By:

/s/ Keith R. Leonard Jr.
Keith R. Leonard Jr.
Chief Executive Officer

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints each of Keith R.
Leonard, Robert C. Goeltz II and Tamara L. Tompkins his or her true and lawful attorney-in-fact and agent, with full power of substitution, for him or her
and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to file the same,
with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting unto said attorneys-in-
fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming that all said attorneys-in-fact and
agents, or their, his or her substitutes or substitutes, may lawfully do or cause to be done by virtue hereof.

144

 
 
 
 
 
 
 
 
 
 
 
 
Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,    this  Annual  Report  on  Form  10-K  has  been  signed  by  the  following

persons on behalf of the Registrant in the capacities and on the dates indicated.

Name

Title

Date

/s/ Keith R. Leonard Jr.
Keith R. Leonard Jr.

/s/ Robert C. Goeltz II
Robert C. Goeltz II

/s/ Paul L. Berns
Paul L. Berns

/s/ Kristina M. Burow
Kristina M. Burow

/s/ Graham K. Cooper
Graham K. Cooper

/s/ Nathaniel E. David
Nathaniel E. David

/s/ David L. Lacey
David L. Lacey

/s/ Robert T. Nelsen
Robert T. Nelsen

/s/ Margo Roberts
Margo Roberts

/s/ Camille D. Samuels
Camille D. Samuels

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

Chief Financial Officer
(Principal Financial and Accounting Officer)

  Director

  Director

  Director

  President and Director

  Director

  Director

  Director

  Director

145

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

March 11, 2020

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
DESCRIPTION OF UNITY’S SECURITIES REGISTERED PURSUANT TO
SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934

As of December 31, 2019, Unity Biotechnology, Inc. (“UBX”) had common stock, $0.0001 par value per share, registered under Section 12 of the

Securities Exchange Act of 1934, as amended (the “Exchange Act”), and listed on The Nasdaq Global Select Market under the trading symbol “UBX.”  

DESCRIPTION OF COMMON STOCK

The following description of our capital stock is a summary.  This summary is subject to the General Corporation Law of the State of Delaware (the
“DGCL”)  and  the  complete  text  of  our  amended  and  restated  certificate  of  incorporation  (the  “certificate  of  incorporation”)  and  amended  and  restated
bylaws (the “bylaws”) are summaries of material terms and provisions and are qualified by reference to our certificate of incorporation and bylaws, filed as
Exhibits 3.1 and 3.2, respectively, to UBX’s Annual Report on Form 10-K. We encourage you to read that law and those documents carefully.

Exhibit 4.4

Common Stock

General

Our authorized capital stock consists of 300,000,000 shares of common stock, $0.0001 par value per share.

Voting Rights

Each holder of our common stock is entitled to one vote for each share on all matters submitted to a vote of the stockholders, including the election
of directors. Our stockholders do not have cumulative voting rights in the election of directors. Accordingly, holders of a majority of the voting shares are
able to elect all of the directors. In addition, the affirmative vote of holders of sixty-six and two-thirds percent (66 2/3%) of the voting power of all of the
then  outstanding  voting  stock  is  required  to  take  certain  actions,  including  amending  certain  provisions  of  our  amended  and  restated  certificate  of
incorporation, such as the provisions relating to amending our amended and restated bylaws, the classified board and director liability.

Dividends

Subject  to  preferences  that  may  be  applicable  to  any  then  outstanding  preferred  stock,  holders  of  our  common  stock  are  entitled  to  receive

dividends, if any, as may be declared from time to time by our board of directors out of legally available funds.

Liquidation

In the event of our liquidation, dissolution or winding up, holders of our common stock will be entitled to share ratably in the net assets legally
available for distribution to stockholders after the payment of all of our debts and other liabilities and the satisfaction of any liquidation preference granted
to the holders of any then outstanding shares of preferred stock.

Rights and Preferences

Holders of our common stock have no preemptive, conversion, subscription or other rights, and there are no redemption or sinking fund provisions
applicable to our common stock. The rights, preferences and privileges of the holders of our common stock are subject to and may be adversely affected by
the rights of the holders of shares of any series of our preferred stock that we may designate in the future.

Anti-Takeover Effects of Provisions

Certain provisions of Delaware law and our certificate of incorporation and bylaws contain provisions that could make the following transactions
more  difficult:  acquisition  of  us  by  means  of  a  tender  offer;  acquisition  of  us  by  means  of  a  proxy  contest  or  otherwise;  or  removal  of  our  incumbent
officers  and  directors.  It  is  possible  that  these  provisions  could  make  it  more  difficult  to  accomplish  or  could  deter  transactions  that  stockholders  may
otherwise consider to be in their best interest or in our best interests, including transactions that might result in a premium over the market price for our
shares.

These provisions, summarized below, are expected to discourage coercive takeover practices and inadequate takeover bids. These provisions are
also designed to encourage persons seeking to acquire control of us to first negotiate with our board of directors. We believe that the benefits of increased
protection of our potential ability to

 
 
negotiate  with  the  proponent  of  an  unfriendly  or  unsolicited  proposal  to  acquire  or  restructure  us  outweigh  the  disadvantages  of  discouraging  these
proposals because negotiation of these proposals could result in an improvement of their terms.

Delaware Anti-Takeover Statute

We are subject to Section 203 of the DGCL, which prohibits persons deemed “interested stockholders” from engaging in a “business combination”
with a publicly-held Delaware corporation for three years following the date these persons become interested stockholders unless the business combination
is, or the transaction in which the person became an interested stockholder was, approved in a prescribed manner or another prescribed exception applies.
Generally, an “interested stockholder” is a person who, together with affiliates and associates, owns, or within three years prior to the determination of
interested stockholder status did own, 15% or more of a corporation’s voting stock. Generally, a “business combination” includes a merger, asset or stock
sale, or other transaction resulting in a financial benefit to the interested stockholder. The existence of this provision may have an anti-takeover effect with
respect to transactions not approved in advance by the board of directors, such as discouraging takeover attempts that might result in a premium over the
market price of our common stock.

Undesignated Preferred Stock

Under  our  certificate  of  incorporation,  our  board  of  directors  has  the  authority,  without  further  action  by  our  stockholders,  to  designate  and
issue  up  to  10,000,000  shares  of  preferred  stock,  par  value  $0.0001  per  share,  in  one  or  more  series  and  to  fix  the  rights,  preferences,  privileges  and
restrictions thereof. These rights, preferences and privileges could include dividend rights, conversion rights, voting rights, terms of redemption, liquidation
preferences, sinking fund terms and the number of shares constituting, or the designation of, such series, any or all of which may be greater than the rights
of our common stock. The issuance of our preferred stock could adversely affect the voting power of holders of common stock and the likelihood that such
holders will receive dividend payments and payments upon our liquidation. The ability to authorize undesignated preferred stock makes it possible for our
board of directors to issue preferred stock with voting or other rights or preferences that could impede the success of any attempt to change control of us.
These and other provisions may have the effect of deterring hostile takeovers or delaying changes in control or management of our company.

Special Stockholder Meetings

Our bylaws provide that a special meeting of stockholders may be called at any time by our board of directors, or our President or Chief Executive
Officer or President (in the absence of a Chief Executive Officer), but such special meetings may not be called by the stockholders or any other person or
persons.

Classified Board; Election and Removal of Directors; Filling Vacancies

Our board of directors is divided into three classes. The directors in each class serve for a three-year term, with one class being elected each year by
our stockholders, with staggered three-year terms. Only one class of directors will be elected at each annual meeting of our stockholders, with the other
classes continuing for the remainder of their respective three-year terms. Because our stockholders do not have cumulative voting rights, our stockholders
holding a majority of the shares of common stock outstanding will be able to elect all of our directors. Furthermore, the size of the board of directors shall
be determined from time to time exclusively by the board of directors pursuant to a resolution adopted by the board of directors, provided the board of
directors may not consist of fewer than one member. Our certificate of incorporation provides for the removal of any of our directors only for cause and
requires a stockholder vote by the holders of at least sixty-six and two-thirds percent (66 2/3%) of the voting power of the then outstanding shares of voting
stock. Furthermore, any vacancy on our board of directors, including a vacancy resulting from an increase in the size of the board, may be filled only by a
majority vote of the board of directors then in office, although less than a quorum, or by a sole remaining director. This system of electing and removing
directors and filling vacancies may tend to discourage a third party from making a tender offer or otherwise attempting to obtain control of us, because it
generally makes it more difficult for stockholders to replace a majority of the directors.

Amendment of the Certificate of Incorporation and Bylaws

The  amendment  of  any  of  the  above  provisions  in  our  certificate  of  incorporation,  except  for  the  provision  making  it  possible  for  our  board  of
directors to issue undesignated preferred stock, would require approval by holders of at least sixty-six and two-thirds percent (66 2/3%) of the voting power
of the then outstanding voting stock, voting together as a single class. Subject to limitations set forth in the bylaws or the certificate of incorporation, the
board is expressly empowered to adopt, amend or repeal the bylaws.  Stockholders shall have the power to amend the bylaws

 
 
provided that any such amendment would require approval by holders of at least sixty-six and two-thirds percent (66 2/3%) of the voting power of the then
outstanding voting stock, voting together as a single class.

The  provisions  of  the  DGCL,  our  certificate  of  incorporation  and  bylaws  could  have  the  effect  of  discouraging  others  from  attempting  hostile
takeovers and, as a consequence, they may also inhibit temporary fluctuations in the market price of our common stock that often result from actual or
rumored hostile takeover attempts. These provisions may also have the effect of preventing changes in our management. It is possible that these provisions
could make it more difficult to accomplish transactions that stockholders may otherwise deem to be in their best interests.

Limitations of Liability and Indemnification Matters

Our certificate of incorporation contains provisions that limit the liability of our directors for monetary damages to the fullest extent permitted by
Delaware law. Consequently, our directors will not be personally liable to us or our stockholders for monetary damages for any breach of fiduciary duties as
directors, except liability for:

•

•

•

•

  any breach of the director’s duty of loyalty to us or our stockholders;

  any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;

  unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the DGCL; or

  any transaction from which the director derived an improper personal benefit.

Each of our certificate of incorporation and bylaws provides that we are required to indemnify our directors and officers, in each case to the fullest
extent permitted by Delaware law. Our bylaws also obligate us to advance expenses incurred by a director or officer in advance of the final disposition of
any action or proceeding, and permit us to secure insurance on behalf of any officer, director, employee or other agent for any liability arising out of his or
her actions in that capacity regardless of whether we would otherwise be permitted to indemnify him or her under Delaware law. We have entered and
expect to continue to enter into agreements to indemnify our directors, executive officers and other employees as determined by our board of directors.
With specified exceptions, these agreements provide for indemnification for related expenses including, among other things, attorneys’ fees, judgments,
fines and settlement amounts incurred by any of these individuals in any action or proceeding. We believe that these bylaw provisions and indemnification
agreements are necessary to attract and retain qualified persons as directors and officers. We also maintain directors’ and officers’ liability insurance.

The limitation of liability and indemnification provisions in our certificate of incorporation and bylaws may discourage stockholders from bringing
a  lawsuit  against  our  directors  and  officers  for  breach  of  their  fiduciary  duty.  They  may  also  reduce  the  likelihood  of  derivative  litigation  against  our
directors and officers, even though an action, if successful, might benefit us and our stockholders. Further, a stockholder’s investment may be adversely
affected to the extent that we pay the costs of settlement and damages.

Transfer Agent and Registrar

The transfer agent and registrar for our common stock is Computershare Trust Company, N.A. The transfer agent and registrar’s address is 480

Washington Boulevard, 29th Floor, Jersey City, New Jersey 07130.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.25

[***] Certain information in this document has been excluded pursuant to Regulation S-K, Item 601(b)(10). Such excluded information is not material and

would likely cause competitive harm to the registrant if publicly disclosed.

SECOND AMENDMENT TO APG1252 LICENSE AGREEMENT

This Amendment (the “Second Amendment”), dated as of November 19, 2019 (the “Second Amendment Effective Date”) is made
by  and  between  Ascentage  Pharma  Group  Corp.  Ltd.,  a  Hong  Kong  corporation  (“Ascentage”),  with  a  business  address  at  11/F,  AXA
CENTRE, Gloucester Road, Wanchai, Hong Kong, and Unity Biotechnology, Inc., a Delaware corporation (“Unity”), with a business address
at 3280 Bayshore Blvd, Suite 100, Brisbane, California 95002.  Ascentage and Unity are sometimes referred to herein as individually as a
“Party” and collectively as the “Parties”.

BACKGROUND

Ascentage and Unity are parties to that certain APG1252 License Agreement dated February 2, 2016, which was amended by a
First Amendment dated March 28, 2018 (as amended, the “1252 License Agreement”) pursuant to which Ascentage granted Unity exclusive
rights  to  a  BCL  Compound  known  as  APG-1252  for  the  prophylaxis  and  treatment  of,  and  palliation  of  symptoms  associated  with,  age
related indications other than Oncology Indications.  

The  Parties  now  wish  to  further  amend  the  1252  License  Agreement.    Except  as  expressly  modified  hereby,  the  1252  License

Agreement shall continue in full force according to its terms.

NOW, THEREFORE, for and in consideration of the covenants, conditions and undertakings hereinafter set forth, it is agreed by

and between the Parties as follows:

1.

Diligence Milestone.  The time period associated with the first milestone set forth in the table in Section 3.2 (“[***]”)

shall be amended to read as set forth below (amended text set is forth in italics):

AGREEMENT

Milestone
1. [***]
2.  [***]
3.  [***]
4.  [***]

Time Period
[***]
Within [***] ([***]) [***] of the Effective Date
Within [***] ([***]) [***] of the Effective Date
Within [***] ([***]) [***] of the Effective Date

2.

Miscellaneous.  This Amendment shall inure to the benefit of and be binding upon the parties and their respective heirs,
successors, trustees, transferees and assigns.  In the event of a conflict between the provisions of this Amendment and the provisions of the
Library Agreement, the provisions of this Amendment shall control.  This Amendment may be executed in any number of counterparts, each
of which shall be deemed an original, but all of which together shall constitute one and the same instrument.

 
 
 
 
 
 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the parties hereto have caused this Second Amendment to be duly executed by their authorized representatives
and delivered in duplicate originals as of the Second Amendment Effective Date.

ASCENTAGE PHARMA GROUP CORP. LTD.

UNITY BIOTECHNOLOGY, INC.

By:

/s/ Dajun Yang, MD, PhD

By: /s/ Keith Leonard

Name: Dajun Yang, MD, PhD

Name:  Keith Leonard

Title:  Chief Executive Officer

Title:  Chief Executive Officer

 
 
 
 
 
[***] Certain information in this document has been excluded pursuant to Regulation S-K, Item 601(b)(10). Such excluded information is not material and

would likely cause competitive harm to the registrant if publicly disclosed._ Additionally, schedules and attachments to this exhibit have been
omitted pursuant to Regulation S-K, Item 601(a)(5).

SECOND AMENDMENT TO COMPOUND LICENSE AGREEMENT FOR APG-1197

This second amendment (the “Second Amendment”), dated as of January 8, 2020 (the “Amendment Effective Date”) is made by
and between Ascentage Pharma Group Corp. Ltd., a Hong Kong corporation (“Ascentage”), with a business address at 11/F, AXA CENTRE,
Gloucester Road, Wanchai, Hong Kong, and Unity Biotechnology, Inc., a Delaware corporation (“Unity”), with a business address at 3280
Bayshore Blvd, Suite 100, Brisbane, California 95002.  Ascentage and Unity are sometimes referred to herein as individually as a “Party”
and collectively as the “Parties.”

Exhibit 10.26

BACKGROUND

Ascentage and Unity are parties to that certain Compound License Agreement for APG1197 dated January 2, 2019, (the “Original
APG-1197 License Agreement”) pursuant to which Ascentage granted Unity exclusive rights to a BCL Compound known as APG-1197 for
the prophylaxis and treatment of, and palliation of symptoms associated with, age related indications other than Oncology Indications.  

The Parties amended the Original APG-1197 License Agreement on November 19, 2019 to reflect certain updates to the Licensed
Patents.  The  Parties  now  wish  to  further  amend  the  Original  APG-1197  License  Agreement  to  update  the  descriptions  of  the  Licensed
Patents.  Except as expressly modified hereby, the Original APG-1197 License Agreement shall continue in full force according to its terms.

NOW, THEREFORE, for and in consideration of the covenants, conditions and undertakings hereinafter set forth, it is agreed by

and between the Parties as follows:

1.

Exclusivity with Respect to Licensed Compound. Section 2.5 shall be amended and restated in its entirety to read as

AGREEMENT

follows:

A hereto.  

“Ascentage  hereby  covenants  that  except  as  expressly  permitted  under  any  future  agreement  that  the  Parties  may  enter  into
pursuant to Article 9 below pertaining to the China JVCO, Ascentage shall not: (a) research, develop, use or commercialize, and
shall not authorize any Affiliate or other Third Party to research, develop, use or commercialize, the Licensed Compound or any
Licensed  Product,  or  (b)  manufacture,  or  authorize  any  Third  Party  to  manufacture,  the  Licensed  Compound  or  any  Licensed
Product.”

2.

Licensed Patents. Schedule 1.5 (“Licensed Patents”) shall be amended and restated in its entirety as set forth on Exhibit

3.

Miscellaneous.  This  Second  Amendment  shall  inure  to  the  benefit  of  and  be  binding  upon  the  parties  and  their
respective heirs, successors, trustees, transferees and assigns.  In the event of a conflict between the provisions of this Second Amendment
and  the  provisions  of  the  Original  APG-1197  License  Agreement  or  that  Compound  Library  and  Option  Agreement  by  and  between  the
Parties  dated  February  22,  2016,  as  amended  on  March  28,  2018,  the  provisions  of  this  Second  Amendment  shall  control.    This  Second
Amendment  may  be  executed  in  any  number  of  counterparts,  each  of  which  shall  be  deemed  an  original,  but  all  of  which  together  shall
constitute one and the same instrument.

 
 
 
 
 
 
 
 
 
 
 
 
 
IN WITNESS WHEREOF, the parties hereto have caused this Second Amendment to be duly executed by their authorized representatives
and delivered in duplicate originals as of the Second Amendment Effective Date.

ASCENTAGE PHARMA GROUP CORP. LTD.

UNITY BIOTECHNOLOGY, INC.

By:

/s/ Dajun Yang, MD, PhD

By: /s/ Keith Leonard

Name: Dajun Yang, MD, PhD

Name:  Keith Leonard

Title:  Chief Executive Officer

Title:  Chief Executive Officer

2

 
 
 
 
 
EXHIBIT A

SCHEDULE 1.15

LICENSED PATENTS

(as may be amended from time to time)

Omitted pursuant to Regulation S-K, Item 601(a)(5)

 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.

AMENDMENT TO
EMPLOYMENT AGREEMENT

Exhibit 10.27

THIS  AMENDMENT  TO  EMPLOYMENT  AGREEMENT  (this  “Amendment”)  is  made  and  entered  into  effective  as  of
March  9,  2020  (the  “Effective Date”),  by  and  between  Unity  Biotechnology,  Inc.,  a  Delaware  corporation  (“Company”)  and  Nathaniel  E.
David (“Executive”).

WHEREAS, the Company and Executive are parties to that certain Employment Agreement dated as of January 29, 2018 (the

“Agreement”), which sets forth the terms of Executive’s employment with the Company;

WHEREAS, the Company and Executive desire to amend the Agreement, as set forth herein.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  mutual  covenants  and  conditions  herein  and  other  good  and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Executive hereby agree as follows,
effective as of the Effective Date.  

1.

The reference to “Section 6(b)(iii)” in the last sentence of Section 4(c) of the Agreement is hereby deleted and

replaced with “Section 6(b)(ii)(C)”.

2.

“(b)

Section 6(b) of the Agreement is hereby deleted and replaced in its entirety with the following:

Severance Payments upon Termination Without Cause or For Good Reason.

(i)

Termination Other than During a Change in Control Period.  If, during the Term of Employment but outside
the period beginning three months prior to and ending 18 months following a Change in Control (such period, a “Change in Control Period”),
Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in  addition  to  the
payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a waiver and release of claims
agreement in a form approved by the Company that becomes effective and irrevocable in accordance with Section 11(d) hereof (a “Release”):

(A)

During the nine-month period commencing on the Date of Termination (the “Severance Period”),
the Company shall continue to pay Executive the Executive’s Annual Base Salary, such payment to be made in accordance with
the Company’s regular payroll procedures, with the first such installment to occur on the first payroll date following the date the
Release becomes effective and irrevocable or as otherwise provided in Section 11(d) hereof and inclusive of any installments that
would have been made had the Release been immediately effective and irrevocable.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  last  day  of  the
Severance  Period  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a
subsequent employer’s group health plan (in any case, the “COBRA Period”),  subject  to  Executive’s  valid  election  to  continue
healthcare  coverage  under  Section  4980B  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”)  and  the  regulations
thereunder, the Company shall, in its sole discretion, either (x) continue to provide to Executive and Executive’s dependents, at the
Company’s sole expense, or (y) reimburse Executive and Executive’s dependents for coverage under its group health plan (if any)
at the same levels in effect on the Date of Termination; provided, however, that if (1) any plan

 
 
pursuant to which such benefits are provided is not, or ceases prior to the expiration of the continuation coverage period to be,
exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)(5), (2) the Company is otherwise
unable to continue to cover Executive or Executive’s dependents under its group health plans, or (3) the Company cannot provide
the benefit without violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then, in
any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to Executive in substantially equal
monthly installments over the COBRA Period (or remaining portion thereof).

(ii)

Termination During a Change in Control Period.  If, during the Term of Employment and during a Change
in  Control  Period,  Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in
addition to the payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a Release that
becomes effective and irrevocable in accordance with Section 11(d) hereof:

(A)

The Company shall pay to Executive an amount equal to the sum of (i) Executive’s Annual Base
Salary and (ii) Executive’s target Annual Bonus.  Such amount will be subject to applicable withholdings and payable in a single
lump sum cash payment on the first regular payroll date following the date the Release becomes effective and irrevocable or as
otherwise provided in Section 11(d) hereof.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  first  anniversary
thereof  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a  subsequent
employer’s group health plan (in any case, the “CiC COBRA Period”), subject to Executive’s valid election to continue healthcare
coverage  under  Section  4980B  of  the  Code  and  the  regulations  thereunder,  the  Company  shall,  in  its  sole  discretion,  either  (x)
continue  to  provide  to  Executive  and  Executive’s  dependents,  at  the  Company’s  sole  expense,  or  (y)  reimburse  Executive  and
Executive’s dependents for coverage under its group health plan (if any) at the same levels in effect on the Date of Termination;
provided, however, that if (1) any plan pursuant to which such benefits are provided is not, or ceases prior to the expiration of the
continuation coverage period to be, exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)
(5), (2) the Company is otherwise unable to continue to cover Executive or Executive’s dependents under its group health plans, or
(3) the Company cannot provide the benefit without violating applicable law (including, without limitation, Section 2716 of the
Public Health Service Act), then, in any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to
Executive in substantially equal monthly installments over the CiC COBRA Period (or remaining portion thereof).

(C)

The  Company  shall  cause  any  unvested  equity  awards,  including  any  stock  options,  restricted
stock  awards  and  any  such  awards  subject  to  performance-based  vesting,  held  by  Executive  as  of  the  Date  of  Termination,  to
become fully vested and, if applicable, exercisable, and cause all restrictions and rights of repurchase on such awards to lapse with
respect to all of the shares of the Company’s Common Stock subject thereto.”

3.

Counterparts.  This Amendment may be executed in one or more facsimile, electronic or original counterparts, each of

which shall be deemed an original and both of which together shall constitute the same instrument.

4.

Ratification.    All  terms  and  provisions  of  the  Agreement  not  amended  hereby,  either  expressly  or  by  necessary
implication,  shall  remain  in  full  force  and  effect.    The  Agreement,  as  hereby  amended,  and  any  attachments  thereto,  constitute  the  entire
agreement between the parties with respect to

 
 
 
 
 
their subject matter and supersede all prior agreements, arrangements, dealings or writings between the parties, and from and after the date of
this Amendment, all references to the term “Agreement” in this Amendment or the original Agreement shall include the terms contained in
this Amendment.

IN WITNESS WHEREOF, this Amendment to Employment Agreement has been duly executed by or on behalf of the parties

hereto as of the Effective Date. 

UNITY BIOTECHNOLOGY, INC.

By:/s/ Keith R. Leonard Jr.
Name:  Keith R. Leonard Jr.
Title:   Chief Executive Officer

EXECUTIVE

By:/s/ Nathaniel E. David
Name: Nathaniel E. David

 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.

AMENDMENT TO
EMPLOYMENT AGREEMENT

Exhibit 10.28

THIS  AMENDMENT  TO  EMPLOYMENT  AGREEMENT  (this  “Amendment”)  is  made  and  entered  into  effective  as  of
March 9, 2020 (the “Effective Date”), by and between Unity Biotechnology, Inc., a Delaware corporation (“Company”) and Robert C. Goeltz
II (“Executive”).

WHEREAS, the Company and Executive are parties to that certain Employment Agreement dated as of January 29, 2018 (the

“Agreement”), which sets forth the terms of Executive’s employment with the Company;

WHEREAS, the Company and Executive desire to amend the Agreement, as set forth herein.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  mutual  covenants  and  conditions  herein  and  other  good  and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Executive hereby agree as follows,
effective as of the Effective Date.  

1.

The reference to “Section 6(b)(iii)” in the last sentence of Section 4(c) of the Agreement is hereby deleted and

replaced with “Section 6(b)(ii)(C)”.

2.

“(b)

Section 6(b) of the Agreement is hereby deleted and replaced in its entirety with the following:

Severance Payments upon Termination Without Cause or For Good Reason.

(i)

Termination Other than During a Change in Control Period.  If, during the Term of Employment but outside
the period beginning three months prior to and ending 18 months following a Change in Control (such period, a “Change in Control Period”),
Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in  addition  to  the
payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a waiver and release of claims
agreement in a form approved by the Company that becomes effective and irrevocable in accordance with Section 11(d) hereof (a “Release”):

(A)

During the nine-month period commencing on the Date of Termination (the “Severance Period”),
the Company shall continue to pay Executive the Executive’s Annual Base Salary, such payment to be made in accordance with
the Company’s regular payroll procedures, with the first such installment to occur on the first payroll date following the date the
Release becomes effective and irrevocable or as otherwise provided in Section 11(d) hereof and inclusive of any installments that
would have been made had the Release been immediately effective and irrevocable.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  last  day  of  the
Severance  Period  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a
subsequent employer’s group health plan (in any case, the “COBRA Period”),  subject  to  Executive’s  valid  election  to  continue
healthcare  coverage  under  Section  4980B  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”)  and  the  regulations
thereunder, the Company shall, in its sole discretion, either (x) continue to provide to Executive and Executive’s dependents, at the
Company’s sole expense, or (y) reimburse Executive and Executive’s dependents for coverage under its group health plan (if any)
at the same levels in effect on the Date of Termination; provided, however, that if (1) any plan

 
 
pursuant to which such benefits are provided is not, or ceases prior to the expiration of the continuation coverage period to be,
exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)(5), (2) the Company is otherwise
unable to continue to cover Executive or Executive’s dependents under its group health plans, or (3) the Company cannot provide
the benefit without violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then, in
any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to Executive in substantially equal
monthly installments over the COBRA Period (or remaining portion thereof).

(ii)

Termination During a Change in Control Period.  If, during the Term of Employment and during a Change
in  Control  Period,  Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in
addition to the payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a Release that
becomes effective and irrevocable in accordance with Section 11(d) hereof:

(A)

The Company shall pay to Executive an amount equal to the sum of (i) Executive’s Annual Base
Salary and (ii) Executive’s target Annual Bonus.  Such amount will be subject to applicable withholdings and payable in a single
lump sum cash payment on the first regular payroll date following the date the Release becomes effective and irrevocable or as
otherwise provided in Section 11(d) hereof.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  first  anniversary
thereof  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a  subsequent
employer’s group health plan (in any case, the “CiC COBRA Period”), subject to Executive’s valid election to continue healthcare
coverage  under  Section  4980B  of  the  Code  and  the  regulations  thereunder,  the  Company  shall,  in  its  sole  discretion,  either  (x)
continue  to  provide  to  Executive  and  Executive’s  dependents,  at  the  Company’s  sole  expense,  or  (y)  reimburse  Executive  and
Executive’s dependents for coverage under its group health plan (if any) at the same levels in effect on the Date of Termination;
provided, however, that if (1) any plan pursuant to which such benefits are provided is not, or ceases prior to the expiration of the
continuation coverage period to be, exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)
(5), (2) the Company is otherwise unable to continue to cover Executive or Executive’s dependents under its group health plans, or
(3) the Company cannot provide the benefit without violating applicable law (including, without limitation, Section 2716 of the
Public Health Service Act), then, in any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to
Executive in substantially equal monthly installments over the CiC COBRA Period (or remaining portion thereof).

(C)

The  Company  shall  cause  any  unvested  equity  awards,  including  any  stock  options,  restricted
stock  awards  and  any  such  awards  subject  to  performance-based  vesting,  held  by  Executive  as  of  the  Date  of  Termination,  to
become fully vested and, if applicable, exercisable, and cause all restrictions and rights of repurchase on such awards to lapse with
respect to all of the shares of the Company’s Common Stock subject thereto.”

3.

Counterparts.  This Amendment may be executed in one or more facsimile, electronic or original counterparts, each of

which shall be deemed an original and both of which together shall constitute the same instrument.

4.

Ratification.    All  terms  and  provisions  of  the  Agreement  not  amended  hereby,  either  expressly  or  by  necessary
implication,  shall  remain  in  full  force  and  effect.    The  Agreement,  as  hereby  amended,  and  any  attachments  thereto,  constitute  the  entire
agreement between the parties with respect to

 
 
 
 
 
their subject matter and supersede all prior agreements, arrangements, dealings or writings between the parties, and from and after the date of
this Amendment, all references to the term “Agreement” in this Amendment or the original Agreement shall include the terms contained in
this Amendment.

IN WITNESS WHEREOF, this Amendment to Employment Agreement has been duly executed by or on behalf of the parties

hereto as of the Effective Date. 

UNITY BIOTECHNOLOGY, INC.

By:/s/ Keith R. Leonard Jr.
Name:  Keith R. Leonard Jr.
Title:   Chief Executive Officer

EXECUTIVE

By:/s/ Robert C. Goeltz II
Name: Robert C. Goeltz II

 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.

AMENDMENT TO
EMPLOYMENT AGREEMENT

Exhibit 10.29

THIS  AMENDMENT  TO  EMPLOYMENT  AGREEMENT  (this  “Amendment”)  is  made  and  entered  into  effective  as  of
March  9,  2020  (the  “Effective  Date”),  by  and  between  Unity  Biotechnology,  Inc.,  a  Delaware  corporation  (“Company”)  and  Jamie
Dananberg (“Executive”).

WHEREAS, the Company and Executive are parties to that certain Employment Agreement dated as of January 29, 2018 (the

“Agreement”), which sets forth the terms of Executive’s employment with the Company;

WHEREAS, the Company and Executive desire to amend the Agreement, as set forth herein.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  mutual  covenants  and  conditions  herein  and  other  good  and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Executive hereby agree as follows,
effective as of the Effective Date.  

1.

The reference to “Section 6(b)(iii)” in the last sentence of Section 4(c) of the Agreement is hereby deleted and

replaced with “Section 6(b)(ii)(C)”.

2.

“(b)

Section 6(b) of the Agreement is hereby deleted and replaced in its entirety with the following:

Severance Payments upon Termination Without Cause or For Good Reason.

(i)

Termination Other than During a Change in Control Period.  If, during the Term of Employment but outside
the period beginning three months prior to and ending 18 months following a Change in Control (such period, a “Change in Control Period”),
Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in  addition  to  the
payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a waiver and release of claims
agreement in a form approved by the Company that becomes effective and irrevocable in accordance with Section 11(d) hereof (a “Release”):

(A)

During the nine-month period commencing on the Date of Termination (the “Severance Period”),
the Company shall continue to pay Executive the Executive’s Annual Base Salary, such payment to be made in accordance with
the Company’s regular payroll procedures, with the first such installment to occur on the first payroll date following the date the
Release becomes effective and irrevocable or as otherwise provided in Section 11(d) hereof and inclusive of any installments that
would have been made had the Release been immediately effective and irrevocable.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  last  day  of  the
Severance  Period  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a
subsequent employer’s group health plan (in any case, the “COBRA Period”),  subject  to  Executive’s  valid  election  to  continue
healthcare  coverage  under  Section  4980B  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”)  and  the  regulations
thereunder, the Company shall, in its sole discretion, either (x) continue to provide to Executive and Executive’s dependents, at the
Company’s sole expense, or (y) reimburse Executive and Executive’s dependents for coverage under its group health plan (if any)
at the same levels in effect on the Date of Termination; provided, however, that if (1) any plan

 
 
pursuant to which such benefits are provided is not, or ceases prior to the expiration of the continuation coverage period to be,
exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)(5), (2) the Company is otherwise
unable to continue to cover Executive or Executive’s dependents under its group health plans, or (3) the Company cannot provide
the benefit without violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then, in
any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to Executive in substantially equal
monthly installments over the COBRA Period (or remaining portion thereof).

(ii)

Termination During a Change in Control Period.  If, during the Term of Employment and during a Change
in  Control  Period,  Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in
addition to the payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a Release that
becomes effective and irrevocable in accordance with Section 11(d) hereof:

(A)

The Company shall pay to Executive an amount equal to the sum of (i) Executive’s Annual Base
Salary and (ii) Executive’s target Annual Bonus.  Such amount will be subject to applicable withholdings and payable in a single
lump sum cash payment on the first regular payroll date following the date the Release becomes effective and irrevocable or as
otherwise provided in Section 11(d) hereof.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  first  anniversary
thereof  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a  subsequent
employer’s group health plan (in any case, the “CiC COBRA Period”), subject to Executive’s valid election to continue healthcare
coverage  under  Section  4980B  of  the  Code  and  the  regulations  thereunder,  the  Company  shall,  in  its  sole  discretion,  either  (x)
continue  to  provide  to  Executive  and  Executive’s  dependents,  at  the  Company’s  sole  expense,  or  (y)  reimburse  Executive  and
Executive’s dependents for coverage under its group health plan (if any) at the same levels in effect on the Date of Termination;
provided, however, that if (1) any plan pursuant to which such benefits are provided is not, or ceases prior to the expiration of the
continuation coverage period to be, exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)
(5), (2) the Company is otherwise unable to continue to cover Executive or Executive’s dependents under its group health plans, or
(3) the Company cannot provide the benefit without violating applicable law (including, without limitation, Section 2716 of the
Public Health Service Act), then, in any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to
Executive in substantially equal monthly installments over the CiC COBRA Period (or remaining portion thereof).

(C)

The  Company  shall  cause  any  unvested  equity  awards,  including  any  stock  options,  restricted
stock  awards  and  any  such  awards  subject  to  performance-based  vesting,  held  by  Executive  as  of  the  Date  of  Termination,  to
become fully vested and, if applicable, exercisable, and cause all restrictions and rights of repurchase on such awards to lapse with
respect to all of the shares of the Company’s Common Stock subject thereto.”

3.

Counterparts.  This Amendment may be executed in one or more facsimile, electronic or original counterparts, each of

which shall be deemed an original and both of which together shall constitute the same instrument.

4.

Ratification.    All  terms  and  provisions  of  the  Agreement  not  amended  hereby,  either  expressly  or  by  necessary
implication,  shall  remain  in  full  force  and  effect.    The  Agreement,  as  hereby  amended,  and  any  attachments  thereto,  constitute  the  entire
agreement between the parties with respect to

 
 
 
 
 
their subject matter and supersede all prior agreements, arrangements, dealings or writings between the parties, and from and after the date of
this Amendment, all references to the term “Agreement” in this Amendment or the original Agreement shall include the terms contained in
this Amendment.

IN WITNESS WHEREOF, this Amendment to Employment Agreement has been duly executed by or on behalf of the parties

hereto as of the Effective Date. 

UNITY BIOTECHNOLOGY, INC.

By:/s/ Keith R. Leonard Jr.
Name:  Keith R. Leonard Jr.
Title:   Chief Executive Officer

EXECUTIVE

By:/s/ Jamie Dananberg
Name: Jamie Dananberg

 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.

AMENDMENT TO
EMPLOYMENT AGREEMENT

Exhibit 10.30

THIS  AMENDMENT  TO  EMPLOYMENT  AGREEMENT  (this  “Amendment”)  is  made  and  entered  into  effective  as  of
March  9,  2020  (the  “Effective  Date”),  by  and  between  Unity  Biotechnology,  Inc.,  a  Delaware  corporation  (“Company”)  and  Daniel  G.
Marquess (“Executive”).

WHEREAS, the Company and Executive are parties to that certain Employment Agreement dated as of January 29, 2018 (the

“Agreement”), which sets forth the terms of Executive’s employment with the Company;

WHEREAS, the Company and Executive desire to amend the Agreement, as set forth herein.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  mutual  covenants  and  conditions  herein  and  other  good  and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Executive hereby agree as follows,
effective as of the Effective Date.  

1.

The reference to “Section 6(b)(iii)” in the last sentence of Section 4(c) of the Agreement is hereby deleted and

replaced with “Section 6(b)(ii)(C)”.

2.

“(b)

Section 6(b) of the Agreement is hereby deleted and replaced in its entirety with the following:

Severance Payments upon Termination Without Cause or For Good Reason.

(i)

Termination Other than During a Change in Control Period.  If, during the Term of Employment but outside
the period beginning three months prior to and ending 18 months following a Change in Control (such period, a “Change in Control Period”),
Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in  addition  to  the
payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a waiver and release of claims
agreement in a form approved by the Company that becomes effective and irrevocable in accordance with Section 11(d) hereof (a “Release”):

(A)

During the nine-month period commencing on the Date of Termination (the “Severance Period”),
the Company shall continue to pay Executive the Executive’s Annual Base Salary, such payment to be made in accordance with
the Company’s regular payroll procedures, with the first such installment to occur on the first payroll date following the date the
Release becomes effective and irrevocable or as otherwise provided in Section 11(d) hereof and inclusive of any installments that
would have been made had the Release been immediately effective and irrevocable.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  last  day  of  the
Severance  Period  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a
subsequent employer’s group health plan (in any case, the “COBRA Period”),  subject  to  Executive’s  valid  election  to  continue
healthcare  coverage  under  Section  4980B  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”)  and  the  regulations
thereunder, the Company shall, in its sole discretion, either (x) continue to provide to Executive and Executive’s dependents, at the
Company’s sole expense, or (y) reimburse Executive and Executive’s dependents for coverage under its group health plan (if any)
at the same levels in effect on the Date of Termination; provided, however, that if (1) any plan

 
 
pursuant to which such benefits are provided is not, or ceases prior to the expiration of the continuation coverage period to be,
exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)(5), (2) the Company is otherwise
unable to continue to cover Executive or Executive’s dependents under its group health plans, or (3) the Company cannot provide
the benefit without violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then, in
any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to Executive in substantially equal
monthly installments over the COBRA Period (or remaining portion thereof).

(ii)

Termination During a Change in Control Period.  If, during the Term of Employment and during a Change
in  Control  Period,  Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in
addition to the payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a Release that
becomes effective and irrevocable in accordance with Section 11(d) hereof:

(A)

The Company shall pay to Executive an amount equal to the sum of (i) Executive’s Annual Base
Salary and (ii) Executive’s target Annual Bonus.  Such amount will be subject to applicable withholdings and payable in a single
lump sum cash payment on the first regular payroll date following the date the Release becomes effective and irrevocable or as
otherwise provided in Section 11(d) hereof.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  first  anniversary
thereof  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a  subsequent
employer’s group health plan (in any case, the “CiC COBRA Period”), subject to Executive’s valid election to continue healthcare
coverage  under  Section  4980B  of  the  Code  and  the  regulations  thereunder,  the  Company  shall,  in  its  sole  discretion,  either  (x)
continue  to  provide  to  Executive  and  Executive’s  dependents,  at  the  Company’s  sole  expense,  or  (y)  reimburse  Executive  and
Executive’s dependents for coverage under its group health plan (if any) at the same levels in effect on the Date of Termination;
provided, however, that if (1) any plan pursuant to which such benefits are provided is not, or ceases prior to the expiration of the
continuation coverage period to be, exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)
(5), (2) the Company is otherwise unable to continue to cover Executive or Executive’s dependents under its group health plans, or
(3) the Company cannot provide the benefit without violating applicable law (including, without limitation, Section 2716 of the
Public Health Service Act), then, in any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to
Executive in substantially equal monthly installments over the CiC COBRA Period (or remaining portion thereof).

(C)

The  Company  shall  cause  any  unvested  equity  awards,  including  any  stock  options,  restricted
stock  awards  and  any  such  awards  subject  to  performance-based  vesting,  held  by  Executive  as  of  the  Date  of  Termination,  to
become fully vested and, if applicable, exercisable, and cause all restrictions and rights of repurchase on such awards to lapse with
respect to all of the shares of the Company’s Common Stock subject thereto.”

3.

Counterparts.  This Amendment may be executed in one or more facsimile, electronic or original counterparts, each of

which shall be deemed an original and both of which together shall constitute the same instrument.

4.

Ratification.    All  terms  and  provisions  of  the  Agreement  not  amended  hereby,  either  expressly  or  by  necessary
implication,  shall  remain  in  full  force  and  effect.    The  Agreement,  as  hereby  amended,  and  any  attachments  thereto,  constitute  the  entire
agreement between the parties with respect to

 
 
 
 
 
their subject matter and supersede all prior agreements, arrangements, dealings or writings between the parties, and from and after the date of
this Amendment, all references to the term “Agreement” in this Amendment or the original Agreement shall include the terms contained in
this Amendment.

IN WITNESS WHEREOF, this Amendment to Employment Agreement has been duly executed by or on behalf of the parties

hereto as of the Effective Date. 

UNITY BIOTECHNOLOGY, INC.

By:/s/ Keith R. Leonard Jr.
Name:  Keith R. Leonard Jr.
Title:   Chief Executive Officer

EXECUTIVE

By:/s/ Daniel G. Marquess
Name: Daniel G. Marquess

 
 
 
 
 
 
 
 
 
 
 
UNITY BIOTECHNOLOGY, INC.

AMENDMENT TO
EMPLOYMENT AGREEMENT

Exhibit 10.31

THIS  AMENDMENT  TO  EMPLOYMENT  AGREEMENT  (this  “Amendment”)  is  made  and  entered  into  effective  as  of
March  9,  2020  (the  “Effective  Date”),  by  and  between  Unity  Biotechnology,  Inc.,  a  Delaware  corporation  (“Company”)  and  Tamara  L.
Tompkins (“Executive”).

WHEREAS, the Company and Executive are parties to that certain Employment Agreement dated as of January 29, 2018 (the

“Agreement”), which sets forth the terms of Executive’s employment with the Company;

WHEREAS, the Company and Executive desire to amend the Agreement, as set forth herein.

NOW,  THEREFORE,  in  consideration  of  the  premises  and  the  mutual  covenants  and  conditions  herein  and  other  good  and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Company and Executive hereby agree as follows,
effective as of the Effective Date.  

1.

The reference to “Section 6(b)(iii)” in the last sentence of Section 4(c) of the Agreement is hereby deleted and

replaced with “Section 6(b)(ii)(C)”.

2.

“(b)

Section 6(b) of the Agreement is hereby deleted and replaced in its entirety with the following:

Severance Payments upon Termination Without Cause or For Good Reason.

(i)

Termination Other than During a Change in Control Period.  If, during the Term of Employment but outside
the period beginning three months prior to and ending 18 months following a Change in Control (such period, a “Change in Control Period”),
Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in  addition  to  the
payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a waiver and release of claims
agreement in a form approved by the Company that becomes effective and irrevocable in accordance with Section 11(d) hereof (a “Release”):

(A)

During the nine-month period commencing on the Date of Termination (the “Severance Period”),
the Company shall continue to pay Executive the Executive’s Annual Base Salary, such payment to be made in accordance with
the Company’s regular payroll procedures, with the first such installment to occur on the first payroll date following the date the
Release becomes effective and irrevocable or as otherwise provided in Section 11(d) hereof and inclusive of any installments that
would have been made had the Release been immediately effective and irrevocable.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  last  day  of  the
Severance  Period  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a
subsequent employer’s group health plan (in any case, the “COBRA Period”),  subject  to  Executive’s  valid  election  to  continue
healthcare  coverage  under  Section  4980B  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”)  and  the  regulations
thereunder, the Company shall, in its sole discretion, either (x) continue to provide to Executive and Executive’s dependents, at the
Company’s sole expense, or (y) reimburse Executive and Executive’s dependents for coverage under its group health plan (if any)
at the same levels in effect on the Date of Termination; provided, however, that if (1) any plan

 
 
pursuant to which such benefits are provided is not, or ceases prior to the expiration of the continuation coverage period to be,
exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)(5), (2) the Company is otherwise
unable to continue to cover Executive or Executive’s dependents under its group health plans, or (3) the Company cannot provide
the benefit without violating applicable law (including, without limitation, Section 2716 of the Public Health Service Act), then, in
any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to Executive in substantially equal
monthly installments over the COBRA Period (or remaining portion thereof).

(ii)

Termination During a Change in Control Period.  If, during the Term of Employment and during a Change
in  Control  Period,  Executive’s  employment  is  terminated  by  the  Company  without  Cause  or  Executive  resigns  for  Good  Reason,  then,  in
addition to the payments and benefits described in Section 6(a) above and subject to Executive’s delivery to the Company of a Release that
becomes effective and irrevocable in accordance with Section 11(d) hereof:

(A)

The Company shall pay to Executive an amount equal to the sum of (i) Executive’s Annual Base
Salary and (ii) Executive’s target Annual Bonus.  Such amount will be subject to applicable withholdings and payable in a single
lump sum cash payment on the first regular payroll date following the date the Release becomes effective and irrevocable or as
otherwise provided in Section 11(d) hereof.

(B)

During  the  period  commencing  on  the  Date  of  Termination  and  ending  on  the  first  anniversary
thereof  or,  if  earlier,  the  date  on  which  Executive  becomes  eligible  for  comparable  replacement  coverage  under  a  subsequent
employer’s group health plan (in any case, the “CiC COBRA Period”), subject to Executive’s valid election to continue healthcare
coverage  under  Section  4980B  of  the  Code  and  the  regulations  thereunder,  the  Company  shall,  in  its  sole  discretion,  either  (x)
continue  to  provide  to  Executive  and  Executive’s  dependents,  at  the  Company’s  sole  expense,  or  (y)  reimburse  Executive  and
Executive’s dependents for coverage under its group health plan (if any) at the same levels in effect on the Date of Termination;
provided, however, that if (1) any plan pursuant to which such benefits are provided is not, or ceases prior to the expiration of the
continuation coverage period to be, exempt from the application of Section 409A under Treasury Regulation Section 1.409A-1(a)
(5), (2) the Company is otherwise unable to continue to cover Executive or Executive’s dependents under its group health plans, or
(3) the Company cannot provide the benefit without violating applicable law (including, without limitation, Section 2716 of the
Public Health Service Act), then, in any such case, an amount equal to each remaining Company subsidy shall thereafter be paid to
Executive in substantially equal monthly installments over the CiC COBRA Period (or remaining portion thereof).

(C)

The  Company  shall  cause  any  unvested  equity  awards,  including  any  stock  options,  restricted
stock  awards  and  any  such  awards  subject  to  performance-based  vesting,  held  by  Executive  as  of  the  Date  of  Termination,  to
become fully vested and, if applicable, exercisable, and cause all restrictions and rights of repurchase on such awards to lapse with
respect to all of the shares of the Company’s Common Stock subject thereto.”

3.

Counterparts.  This Amendment may be executed in one or more facsimile, electronic or original counterparts, each of

which shall be deemed an original and both of which together shall constitute the same instrument.

4.

Ratification.    All  terms  and  provisions  of  the  Agreement  not  amended  hereby,  either  expressly  or  by  necessary
implication,  shall  remain  in  full  force  and  effect.    The  Agreement,  as  hereby  amended,  and  any  attachments  thereto,  constitute  the  entire
agreement between the parties with respect to

 
 
 
 
 
their subject matter and supersede all prior agreements, arrangements, dealings or writings between the parties, and from and after the date of
this Amendment, all references to the term “Agreement” in this Amendment or the original Agreement shall include the terms contained in
this Amendment.

IN WITNESS WHEREOF, this Amendment to Employment Agreement has been duly executed by or on behalf of the parties

hereto as of the Effective Date. 

UNITY BIOTECHNOLOGY, INC.

By:/s/ Keith R. Leonard Jr.
Name:  Keith R. Leonard Jr.
Title:   Chief Executive Officer

EXECUTIVE

By:/s/ Tamara L. Tompkins
Name: Tamara L. Tompkins

 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements:

(1) Registration Statement (Form S-3 No. 333-231893) and related Prospectus of Unity Biotechnology, Inc.,
(2) Registration Statement (Form S-8 No. 333-224726) pertaining to the 2013 Equity Incentive Plan, the 2018 Incentive Award Plan and, 2018

Employee Stock Purchase Plan of Unity Biotechnology, Inc., and

(3) Registration Statement (Form S-8 No. 333-230086) pertaining to the 2018 Incentive Award Plan and 2018 Employee Stock Purchase Plan of

Unity Biotechnology, Inc.

of our report dated March 11, 2020, with respect to the financial statements of Unity Biotechnology, Inc. included in this Annual Report (Form 10-K) of
Unity Biotechnology, Inc. for the year ended December 31, 2019.

/s/ Ernst & Young LLP

Redwood City, California
March 11, 2020

 
 
 
 
Exhibit 31.1

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Keith R. Leonard Jr., certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Unity Biotechnology, Inc. for the year ended December 31, 2019;

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;

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;

The registrant's other certifying officer(s) 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)

(b)

(c)

(d)

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;

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;

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

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(s) 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)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal
control over financial reporting.

Date: March 11, 2020

  By:

/s/ Keith R. Leonard Jr.
Keith R. Leonard Jr.
Chairman and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
   
 
   
 
 
Exhibit 31.2

CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Robert C. Goeltz II, certify that:

1.

2.

3.

4.

I have reviewed this Annual Report on Form 10-K of Unity Biotechnology, Inc. for the year ended December 31, 2019;

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;

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;

The registrant's other certifying officer(s) 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)

(b)

(c)

(d)

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;

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;

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

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(s) 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)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal
control over financial reporting.

Date: March 11, 2020

  By:

/s/ Robert C. Goeltz II
Robert C. Goeltz II
Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
   
 
   
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Unity Biotechnology, Inc. (the “Company”) on Form 10-K for the year ending December 31, 2019 as filed

with the Securities and Exchange Commission on the date hereof (the “Report”), I, Keith R. Leonard Jr., Chairman and Chief Executive Officer of the
Company, and Robert C. Goeltz II, Chief Financial Officer of the Company, do each hereby certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to §
906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the
Company.

Date: March 11, 2020

Date: March 11, 2020

  By:

  By:

/s/ Keith R. Leonard Jr.
Keith R. Leonard Jr.
Chairman and Chief Executive Officer
(Principal Executive Officer)

/s/ Robert C. Goeltz II
Robert C. Goeltz II
Chief Financial Officer
(Principal Financial Officer)