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Vericel Corporation

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FY2020 Annual Report · Vericel Corporation
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 Form 10-K  

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

for the fiscal year ended December 31, 2020 
or
☐         TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 Commission File Number 001-35280

VERICEL CORPORATION

(Exact name of registrant as specified in its charter)

Michigan
(State or other jurisdiction of incorporation or organization)

94-3096597
(I.R.S. Employer Identification No.)

64 Sidney Street
Cambridge, MA 02139
(Address of principal executive offices, including zip code) 

Registrant’s telephone number, including area code: (617) 588-5555 

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

Title of Class
Common Stock (No par value)

Trading Symbol(s)
VCEL

Name of Each Exchange on Which Registered
NASDAQ

 Securities registered pursuant to Section 12(g) of the Act: None
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes x No o
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.  Yes o No x
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 x No o

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 x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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

☒
☐

Accelerated filer
Smaller reporting company
Emerging growth company

 ☐
☐
☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial

accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting

under Section 404(b) of the Sarbanes-Oxley Act (15 U.S. 7262(b)) by the registered public accounting firm that prepared or issued its audit report ☒

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

The aggregate market value of the registrant’s Common Stock, no par value per share (“Common Stock”), held by non-affiliates of the registrant (based on the closing sales price of

the Common Stock as reported on the NASDAQ Capital Market) on June 30, 2020 was approximately $617,742,709. This computation excludes shares of Common Stock held by
directors, officers and each person who holds 5% or more of the outstanding shares of Common Stock, since such persons may be deemed to be affiliates of the registrant. This
determination of affiliate status is not necessarily a conclusive determination for other purposes.

As of February 15, 2021, 45,954,992 shares of Common Stock, no par value per share, were outstanding. 

Proxy Statement for the Annual Meeting of Shareholders scheduled for April 28, 2021

Document

Form 10-K Reference

Items 10, 11, 12, 13 and 14 of Part III

DOCUMENTS INCORPORATED BY REFERENCE

 
 
 
 
 
 
 
 
 
 
 
 
 
VERICEL CORPORATION

ANNUAL REPORT ON FORM 10-K

TABLE OF CONTENTS

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

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

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

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

PART I

PART II

Market for Registrant’s Common Equity, Related Shareholder 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
Consolidated 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 Shareholder Matters
Certain Relationships and Related Transactions, and Director Independence
Principal Accountant Fees and Services

PART III

PART IV

Exhibits and Financial Statement Schedules
Form 10-K Summary

Item 15.
Item 16.
Exhibit Index
Signatures

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Page

5
22
52
53
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54
55
58
67
68
96
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Cautionary Note Regarding Forward-Looking Statements

This Annual Report on Form 10-K, including the documents incorporated by reference herein, contains certain statements that describe our management’s beliefs
concerning future business conditions, plans and prospects, growth opportunities and the outlook for our business based upon information currently available. Such
statements are “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as
amended,  and  Section  21E  of  the  Securities  Exchange  Act  of  1934,  as  amended  (Exchange  Act).  Wherever  possible,  we  have  identified  these  forward-looking
statements  by  words  such  as  “will,”  “may,”  “anticipates,”  “believes,”  “intends,”  “estimates,”  “expects,”  “plans,”  “projects,”  “trends,”  “opportunity,”  “current,”
“intention,”  “position,”  “assume,”  “potential,”  “outlook,”  “remain,”  “continue,”  “maintain,”  “sustain,”  “seek,”  “target,”  “achieve,”  “continuing,”  “ongoing,”  and
similar  words  or  phrases,  or  future  or  conditional  verbs  such  as  “would,”  “should,”  “could,”  “may,”  or  similar  expressions.  These  forward-looking  statements  are
based upon assumptions our management believes are reasonable. Such forward-looking statements are subject to risks and uncertainties which could cause our actual
results,  performance  and  achievements  to  differ  materially  from  those  expressed  in,  or  implied  by,  these  statements,  including,  among  others,  the  risks  and
uncertainties listed in this Annual Report on Form 10-K under “Part I, Item 1A Risk Factors.”

Because our forward-looking statements are based on estimates and assumptions that are subject to significant business, economic and competitive uncertainties,
many of which are beyond our control or are subject to change, actual results could be materially different and any or all of our forward-looking statements may turn
out to be wrong. Forward-looking statements speak only as of the date made and can be affected by assumptions we might make or by known or unknown risks and
uncertainties. Many factors mentioned in our discussion in this Annual Report on Form 10-K will be important in determining future results. New factors emerge from
time to time, and it is not possible for us to predict which factors will arise. Consequently, we cannot assure you that our expectations or forecasts expressed in such
forward-looking statements will be achieved. Except as required by law, we undertake no obligation to publicly update any of our forward-looking or other statements,
whether as a result of new information, future events, or otherwise.

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Except  for  the  historical  information  presented,  the  matters  discussed  in  this  Report,  including  our  product  development  and  commercialization  goals  and
expectations, our plans and anticipated timing and results of clinical development activities, potential market opportunities, revenue expectations and the potential
advantages and applications of our products and product candidates under development, include forward-looking statements that involve risks and uncertainties. Our
actual results may differ significantly from the results discussed in the forward-looking statements. Factors that could cause or contribute to such differences include,
but are not limited to, those discussed under the caption “Risk Factors.” Unless the context requires otherwise, references to “we,” “us,” “our” and “Vericel” refer
to Vericel Corporation.

We own various trademark registrations and applications, and unregistered trademarks, including Vericel Corporation, Epicel, MACI and our corporate logo. All
other trade names, trademarks and service marks of other companies appearing in this Form 10-K are the property of their respective holders, including NexoBrid,
®
which is a registered trademark of MediWound Ltd. Solely for convenience, the trademarks and trade names in this document may be referred to without the 
 and ™
symbols, but such references should not be construed as any indicator that their respective owners will not assert, to the fullest extent under applicable law, their
rights thereto. We do not intend to use or display other companies’ trademarks and trade names to imply a relationship with, or endorsement or sponsorship of us by,
any other companies.

SUMMARY OF THE MATERIALS RISKS ASSOCIATED WITH OUR BUSINESS

Future sales of shares of common stock could have an adverse effect on the market price of such shares.

• We have incurred losses and may not achieve consistent profitability for some time or at all.
•
• We may not be able to raise the required capital to develop and commercialize our future product candidates and otherwise grow and expand our business.
• Our operating results will be harmed if we are unable to effectively manage and sustain our future growth or scale our operations.
•

Seasonal sales patterns and other variations related to our revenue recognition may cause significant fluctuations in our results of operations and cash flows
and may prevent us from achieving our quarterly or annual forecasts, which may cause our stock price to decline.
Current financial market conditions may exacerbate certain risks affecting our business.

•
• We are dependent on our key manufacturing, quality and other management personnel and the loss of any of these individuals could harm our business.
•
• Any changes in the regulatory requirements that affect our products and/or future product candidates could prevent, limit or delay our ability to market or

Failure to obtain and/or maintain required regulatory approvals would severely limit our ability to sell our products.

•

•

•

•
•

•

develop new product candidates.
The  current  pandemic  of  COVID-19  and  the  future  outbreak  of  other  highly  infectious  or  contagious  diseases,  could  seriously  harm  our  research,
development  and  commercialization  efforts,  increase  our  costs  and  expenses  and  have  a  material  adverse  effect  on  our  business,  financial  condition  and
results of operations, including delaying regulatory authorities’ ability to review and/or inspect required facilities or submissions.
The Federal Government may commandeer materials or manufacturing facilities for the production of COVID-19 vaccines making it more difficult for us to
obtain materials or manufacturing supplies needed for our preclinical studies or clinical trials or for our commercial product, which could lead to delays in
studies, trials, or our commercial supply.
If our manufacturing facility is destroyed or we experience any manufacturing difficulties, disruptions or delays, this could limit supply of our products or
adversely affect our ability to conduct clinical trials and our business would be adversely impacted.
If we do not manage inventory in an effective and efficient manner, it could adversely affect our results of operations.
Failure of third parties, including for example Matricel GmbH, to manufacture or supply certain components, equipment, disposable devices and other
materials used in our MACI  or Epicel  cell manufacturing processes would impair our cell product development and commercialization.
Because our manufacturing and supply chain are subject to significant regulation, failure by our third-party manufacturers, including Matricel, to comply with
the regulatory requirements set forth by the FDA with respect to our products could limit our ability to manufacture commercial products and/or result in the
products being subject to restrictions or withdrawn from the market.

®

®

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•

•

Changes to our products or future product candidates may require regulatory approvals which could result in the delay of the change being made or, if not
approved, prevent any changes from being made.
Failure  to  obtain  adequate  reimbursement  and  reimbursement  rates  for  our  products  could  have  a  material  adverse  effect  on  our  financial  condition  and
operating results.

• NexoBrid  may not be approved for treatment of severe burns in the United States and other North American markets, or its approval may be materially

®

delayed, and there is no guarantee that NexoBrid will be accepted in the market even if regulatory approval is received.

• Our licensor MediWound is dependent on a contract with the U.S. Biomedical Advanced Research and Development Authority (BARDA) to fund clinical

•

trials and other development activities of NexoBrid in the United States and these contracts may be terminated by BARDA at any time.
If any federal or state agency determines that we have promoted the off-label use of our products and/or we have violated anti-kickback laws, we may be
subject  to  various  penalties,  including  civil  or  criminal  penalties,  and  the  off-label  use  of  our  products  may  result  in  injuries  that  lead  to  product  liability
lawsuits, which could be costly to our business.

PART I

Item 1. Business

General Information

®

Vericel Corporation is a leader in advanced cell therapies and specialty biologics for the sports medicine and severe burn care markets. We currently market two
FDA-approved  autologous  cell  therapy  products  in  the  United  States.  MACI
(autologous  cultured  chondrocytes  on  porcine  collagen  membrane)  is  an  autologous
cellularized scaffold product indicated for the repair of symptomatic, single or multiple full-thickness cartilage defects of the knee with or without bone involvement in
adults. Epicel  (cultured epidermal autografts) is a permanent skin replacement Humanitarian Use Device (HUD) for the treatment of adult and pediatric patients with
deep-dermal  or  full-thickness  burns  comprising  greater  than  or  equal  to  30  percent  of  total  body  surface  area  (TBSA).  We  also  hold  an  exclusive  license  from
MediWound Ltd. (MediWound) for North American rights to NexoBrid® (concentrate of proteolytic enzymes enriched in bromelain), a registration-stage biological
orphan  product  for  debridement  of  severe  thermal  burns.  On  June  30,  2020,  MediWound  submitted  to  the  U.S.  Food  and  Drug  Administration  (FDA)  a  Biologics
License  Application  (BLA)  seeking  the  approval  of  NexoBrid  for  eschar  removal  (debridement)  in  adults  with  deep  partial-thickness  and/or  full-thickness  thermal
burns. The FDA subsequently accepted the BLA for filing and has assigned a Prescription Drug User Fee Act (PDUFA) target date of June 29, 2021.

® 

Our Strategy

Our objective is to become the leading developer in advanced therapies for the sports medicine and severe burn care markets. To achieve this objective, we intend

to:

Increase MACI revenue by increasing the number of surgeons implanting MACI and the average number of implants per surgeon;
Increase Epicel revenue by expanding the number of burn centers consistently using Epicel;
Lower the marginal manufacturing costs for MACI and Epicel through increased volume;
Commercialize and market NexoBrid for burn patients requiring debridement, should the FDA approve the NexoBrid BLA; and

•
•
•
•
• Generate operating income by keeping the growth in commercial expense lower than the growth in revenue.

COVID-19

Throughout  2020,  the  pandemic  caused  by  the  spread  of  a  novel  strain  of  coronavirus  (COVID-19)  has  created  significant  disruptions  to  the  U.S.  and  global
economy and has contributed to significant volatility in financial markets. The global impact of the outbreak is continually evolving and, as the virus spreads and
infection  rates  surge  in  various  locations,  many  state,  local  and  national  governments  –  including  those  in  Massachusetts  and  Michigan,  where  our  operations  are
located  –  have  responded  by  issuing,  extending  and  supplementing  orders  requiring  quarantines,  restrictions  on  travel,  and  the  mandatory  closure  of  certain  non-
essential businesses, among other actions. In the U.S., the status and application of these orders have varied on a

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state-by-state basis since the early days of the pandemic. Many of the restrictions have been periodically updated as infections rates in the U.S. have risen and fallen
and as world health leaders learn more about the virus, its transmission pathway and who is most at risk. Because Vericel is deemed an essential business, we continue
to be exempt from government orders, in their current form, requiring the closure of workplaces and the cessation of business operations.

Notwithstanding being an essential business, Vericel’s business and operations have been adversely impacted by the effects of COVID-19. After the COVID-19
pandemic began directly affecting the U.S. in March 2020, the American College of Surgeons and United States Surgeon General recommended that each hospital,
health system, and surgeon minimize, postpone, or cancel electively scheduled surgeries. These recommendations were followed by numerous state level executive
orders either restricting or partially restricting elective surgeries. Because MACI is an elective surgical procedure, as a result of these restrictions, beginning in mid-
March 2020, we began to experience a significant increase in cancellations of scheduled MACI procedures as well as a slowdown in new MACI orders. By early April
2020,  45  states,  representing  over  95%  of  total  U.S.  surgical  capacity  had  issued  either  mandates  or  recommendations  and  guidelines  suspending  elective  surgical
procedures. The widespread suspension of elective procedures impacted our business and operations during the first and second quarters of 2020. These restrictions
began to ease in May and by the end of September 2020 there were no state orders in place that directly impacted a surgeon’s or patient’s ability to move forward with
a MACI surgery. Consequently, MACI procedure and order volumes recovered throughout the third and fourth quarter of 2020, and the majority of MACI cases that
had previously been canceled as a result of COVID-19 factors were rescheduled. The COVID-19 pandemic remains unpredictable, however, and in late September and
October 2020, the number of COVID-19 infections began to increase markedly in various geographies and by late December 2020 the rolling seven-day average of
new daily coronavirus cases in the United States reached the highest level at any point during the pandemic. As a result, the scheduling of MACI pipeline cases during
the last two weeks of December slowed compared to historical trends and there was an increase in case cancellations during that period. Although hospitals are now
better prepared for subsequent surges in COVID-19 patients, the risk remains that regional or local restrictions could again be placed on the performance of elective
surgical procedures, or that patients may choose to postpone or be unable to appear for a MACI procedure if the number of COVID-19 infections in the United States
continues to rise.

Though Epicel is used almost exclusively in an emergent setting by burn centers and surgeons throughout the country, Epicel revenue and procedure volumes have
been  less  affected  by  the  pandemic.  Nevertheless,  large  burns  and  burn  admissions  can  be  affected  by  restrictions  on  human  activity  resulting  from  more  severe
government lockdown orders. Epicel procedure volumes did experience a slow-down during the second quarter of 2020, however, the reduction was less pronounced
than that observed with MACI. Further reductions could occur in the future, based on the degree of restrictions imposed.

At the outset of the pandemic, Vericel put in place a comprehensive workplace protection plan, which institutes protective measures in response to COVID-19.
These measures include mandatory employee training on social distancing and hygiene protocols, conducting daily health screenings of all employees, vendors and
visitors entering our facilities, canceling all international business travel, limiting domestic business travel to essential purpose travel only, requesting that employees
limit  non-essential  personal  travel,  enhancing  our  facilities’  janitorial  and  sanitary  procedures,  making  certain  physical  modifications  and  enhancements  to  our
facilities to enable effective social distancing among employees, providing certain personal protective equipment to employees working in our offices, encouraging
employees  to  work  from  home  to  the  extent  their  job  function  enables  them  to  do  so,  limiting  third-party  access  to  our  facilities,  encouraging  the  use  of  virtual
employee meetings, modifying the manner and schedule of on-site production activities, and providing guidance to our field-based commercial teams concerning their
communications and contact with customers and healthcare professionals. In addition, we put certain expense reduction measures in place including a reduction of
discretionary spending. We are reviewing these measures regularly as the pandemic evolves and may take additional actions to the extent required.

We  continue  to  manufacture  MACI  and  Epicel  and  are  maintaining  a  significant  safety  stock  of  all  key  raw  materials.  We  do  not  expect  current  supply  chain
interruptions will impact our ongoing manufacturing operations. With respect to customer delivery, MACI final product has an established shelf life of six (6) days and
an  established  shipping  shelf  life  of  three  (3)  days.  Currently,  MACI  is  picked  up  by  courier  and  shipped  by  commercial  air  or  ground  transportation  to  customer
surgical  sites.  Epicel  final  product  has  an  established  shelf  life  of  24  hours  and  is  hand  carried  to  customer  hospitals  by  courier.  Transportation  is  primarily  by
commercial  or  charter  airline.  Although  we  have  not  experienced  material  shipping  delays  or  materially  increased  costs  to  date,  significant  disruption  of  air  travel
could  result  in  the  inability  to  deliver  MACI  or  Epicel  final  products  to  customer  sites  within  appropriate  timeframes,  which  could  further  adversely  impact  our
business. To date there has been no impact of COVID-19 on our distributors, operations or third-party service providers’ ability to manage patient cases.

We believe it is likely that we will continue to experience variable impacts on our business, based on the resurgence of COVID-19 in various areas of the United

States. Measures taken to limit the impact of COVID-19 at the international, national

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and local levels, including shelter-in-place orders, social distancing measures, travel bans and restrictions, and business and government shutdowns, may continue to
create significant negative economic impacts on a global basis. Given that uncertainty, we cannot reliably estimate the extent to which the COVID-19 pandemic may
continue to impact utilization and revenues of our products in 2021 and beyond.

For a discussion of additional risks associated with COVID-19, please see Item 1A. Risk Factors.

Product Portfolio

Our  marketed  products  include  two  FDA-approved  autologous  cell  therapies:  MACI  a  third-generation  autologous  implant  for  the  repair  of  symptomatic,  full-
thickness cartilage defects of the knee in adult patients and Epicel a permanent skin replacement for adult and pediatric patients with deep dermal or full-thickness
burns  greater  than  or  equal  to  30%  of  TBSA.  Both  products  are  currently  marketed  in  the  U.S.  In  addition,  we  have  entered  into  exclusive  license  and  supply
agreements  with  MediWound  to  commercialize  NexoBrid  in  North  America.  MediWound  has  submitted  a  BLA  to  the  FDA  seeking  commercial  approval  of
NexoBrid,  a  topically-administered  biological  product  that  enzymatically  removes  nonviable  burn  tissue,  or  eschar,  in  patients  with  deep  partial  and  full-thickness
thermal burns. That BLA is currently under review and a PDUFA target date of June 29, 2021 has been established by the agency.

MACI

Background of Cartilage Defects

Damage to cartilage in the knee can occur from acute or repetitive trauma from playing sports, exercising, work related physical demands, or performing everyday
activities. When damaged, cartilage in the knee does not usually heal on its own. If left untreated, cartilage defects can progress and lead to degenerative joint disease,
osteoarthritis and potentially require total knee replacement – a poor option for younger and more active patients.

For  patients  diagnosed  with  cartilage  defects,  there  are  several  treatment  options,  including  arthroscopic  debridement/chondroplasty,  marrow  stimulation
techniques  such  as  microfracture  (a  minimally  invasive  procedure  that  can  be  performed  arthroscopically),  osteochondral  autografts  for  smaller  cartilage  injuries,
osteochondral allografts, and autologous chondrocyte implantation (ACI). Allogeneic tissue-derived products are also used to treat cartilage defects. These products,
which  are  subject  to  human  tissue  regulation,  include  DeNovo®  NT  (marketed  by  Zimmer  Holdings,  Inc.  (Zimmer  Biomet)),  Cartiform®  (manufactured  and
distributed  by  Osiris  (recently  acquired  by  Smith  &  Nephew)  and  marketed  by  Arthrex)  and  Prochondrix®  (marketed  by  Stryker).  Products  subject  only  to  FDA
human tissue regulations are not required to obtain a Biologics License prior to being marketed. Products, like MACI, which must meet the requirements for a BLA
before being marketed, are required to demonstrate clinical efficacy equal or superior to a standard of care.

Carticel  was  the  first  FDA-approved  autologous  cartilage  repair  product  for  the  repair  of  symptomatic  cartilage  defects  and  was  indicated  for  the  repair  of
symptomatic  cartilage  defects  of  the  femoral  condyle  (medial,  lateral  or  trochlea)  caused  by  acute  or  repetitive  trauma,  in  patients  who  have  had  an  inadequate
response to a prior arthroscopic or other surgical repair procedure such as debridement (the removal of damaged or defective cartilage), microfracture (the creation of
tiny fractures in the bone to encourage new cartilage), drilling/abrasion arthroplasty, or osteochondral allograft/autograft. Carticel received a BLA approval in 1997,
and was marketed in the U.S. until the second quarter of 2017. The FDA approved MACI on December 13, 2016.

MACI  is  an  autologous  cellular  scaffold  product  consisting  of  autologous  cultured  chondrocytes  seeded  onto  a  resorbable  Type  I/III  porcine-derived  collagen
membrane. Autologous cultured chondrocytes are human-derived cells which are obtained from a sample of the patient’s own cartilage for the manufacture of MACI.
An orthopedic surgeon obtains the sample by taking a cartilage biopsy during an initial arthroscopic procedure. We isolate the patient’s chondrocytes (the cells that
produce cartilage) from the biopsy and expand those cells in a manufacturing process compliant with current Good Manufacturing Practices (cGMP). The expanded
cells are then uniformly seeded onto a resorbable collagen membrane using a proprietary process prior to shipment. After receipt by the surgeon, MACI is implanted
into the cartilage defect(s). A key driver of ACI’s therapeutic advantage relative to other approaches, such as microfracture, is that autologous chondrocytes have the
potential to produce the hyaline-like cartilage that is naturally present in the knee, rather than fibrous cartilage, which lacks the durability and wear characteristics of
hyaline cartilage. Unlike Carticel, which was a cell suspension and required a membrane to be sutured in place to confine the cell suspension to the defect area, MACI
is  comprised  of  cells  uniformly  seeded  on  a  collagen  membrane  resulting  in  a  surgery  that  is  simpler  than  that  with  Carticel.  MACI  may  be  implanted  through  a
smaller incision or mini arthrotomy for focal defects. By using specialized instruments, MACI is simply trimmed by the surgeon to the size of the

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defect,  allowing  for  a  precise  fit,  and  fixed  to  the  bone  with  an  off-the-shelf  surgical  fibrin  sealant.  MACI  has  expanded  the  ACI  market  since  MACI  shares  the
efficacy advantages of Carticel while being less invasive, having a shorter procedure time, and eliminating the need for a periosteal harvest and suture fixation of the
periosteal patch. In addition, MACI is indicated for a broader range of cartilage defects of the knee, ensures more uniform distribution of the cells in the cartilage
defect and is supported by Phase 3 clinical data demonstrating a statistically significant improvement in pain and function scores compared to microfracture.

The pivotal clinical trial supporting MACI registration in Europe and approval in the U.S., the Superiority of MACI Implant versus Microfracture Treatment in
patients with symptomatic articular cartilage defects in the knee (SUMMIT) trial, was completed in 2012. Analysis of this 144 patient study demonstrated at Week 104
a statistically significant greater improvement in the co-primary endpoint of pain and function for those patients treated with MACI compared to microfracture.

MACI became commercially available in the EU in 2001 and Australia in 2002, prior to promulgation of regulations requiring marketing authorizations for cell
therapies  in  Europe  and  Australia.  MACI  received  marketing  authorization  in  Europe  in  June  2013,  by  meeting  the  requirements  of  the  Advanced  Therapy  and
Medicinal  Product  (ATMP)  guidelines  based  on  the  results  of  the  SUMMIT  trial  in  which  MACI  was  manufactured  at,  and  supplied  from,  our  Cambridge,
Massachusetts  site.  We  suspended  the  marketing  of  MACI  in  Europe  in  September  2014,  primarily  due  to  an  unfavorable  pricing  environment.  Lifting  of  the
suspension  would  have  required  the  registration  of  a  new  manufacturing  facility  in  Europe  prior  to  the  five  year  renewal  deadline  of  June  2018,  which  was  not
feasible.  Consequently,  the  European  manufacturing  authorization  for  MACI  expired  by  its  terms  at  the  end  of  June  2018.  Australian  operations  and  the
commercialization of MACI in that country was discontinued prior to our acquisition of the product in 2014.

Market Opportunity for MACI

According to a 2018 external market study, approximately 750,000 patients undergo cartilage repair procedures of the knee, annually in the United States. Of these,
approximately  315,000  patients  are  consistent  with  the  current  MACI  label.  Based  on  defect  characteristics,  doctors  that  have  implanted  MACI  consider
approximately 125,000 of these patients clinically appropriate for MACI. Approximately 60,000 of these eligible patients have larger lesions and are likely to secure
insurance authorization for MACI.

Initially,  all  patients  undergo  arthroscopy  to  confirm  a  cartilage  defect.  Approximately  80%  of  these  patients  have  a  chondroplasty  only,  with  the  balance  also
undergoing  a  microfracture  procedure  during  this  initial  surgery.  Approximately  10%  of  patients  undergo  a  second  surgery  and  receive  either  an  osteochondral
allograft or MACI. Although data shows that patients treated with microfracture do experience pain score improvement, generally only patients with Class 1 defects
(i.e.,  the  smallest  defects)  do  not  experience  subsequent  deterioration  after  18  months  following  the  procedure.  Treatment  with  MACI  provides  an  opportunity  to
replace the damaged cartilage in larger defects with a durable cartilage tissue.

In  the  U.S.,  the  target  audience  of  U.S.  physicians  that  repair  cartilage  defects  consists  of  approximately  5,000  orthopedic  surgeons  and  is  divided  into  two
segments - a group of orthopedic surgeons who self-identify and/or have a formal specialty as sports medicine physicians, and a sub-population of general orthopedic
surgeons who perform a high volume of cartilage repair procedures. As of December 31, 2020, we have increased the number of MACI sales representatives to 76
Clinical Account Specialists and expanded their reach to over nine geographical regions to enable the sales force to call on 2,000 of the general orthopedic surgeons.
Most private payers have a medical policy that covers treatment with MACI, with the top 30 largest commercial payers having a formal medical policy for MACI or
ACI in general. Even for private payers that have not yet approved a medical policy for MACI, for medically appropriate cases, we often obtain approval on a case-by-
case basis.

In  the  year  ended  December  31,  2020,  MACI  net  revenues  totaled  $94.4  million.  During  2020,  the  effects  of  the  COVID-19  pandemic  disrupted  the  normal
seasonality  of  our  MACI  business.  These  effects  included,  among  others,  the  temporary  limitation  of  elective  surgical  procedures  throughout  the  country,  the
periodical inability of our Clinical Account Specialists from calling on surgeon customers and, we believe, a reduction in the number of patients seeking treatment for
cartilage damage. In previous years, the volume of our MACI business has varied significantly by quarter due to several factors including insurance deductible limits
and the time of year patients prefer to start rehabilitation. In the four years preceding 2020, ACI (MACI and Carticel prior to its replacement) sales volumes from the
first  through  the  fourth  quarter  have  on  average  represented  19%  (16%-24%  range),  23%  (21%-25%  range),  22%  (20%-23%  range)  and  36%  (32%-38%  range)
respectively, of total annual volumes. Due to the COVID-19 pandemic, the seasonality of our business in 2020 did not follow historical patterns.

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Seasonal sales patterns and other variations related to our revenue recognition may cause significant fluctuations in our results of operations and cash flows. We

expect to continue to experience this seasonality effect in subsequent years.

Epicel

Epicel (cultured epidermal autografts) is a permanent skin replacement for deep-dermal or full-thickness burns greater than or equal to 30% of TBSA. The extent
of the skin surface that the burn affects is usually referred to as a percent of TBSA. Epicel is currently the only FDA-approved cultured epidermal autograft product
available for large total surface area burns in both adult and pediatric patients.

Epicel  is  produced  by  isolating  and  expanding  keratinocytes,  which  are  the  predominant  cell  type  in  the  epidermis  or  outer  layer  of  the  skin,  and  which  are
originally obtained by taking of a small biopsy of a patient’s healthy skin. Epicel is an important treatment option for patients with severe burns because these patients
are generally understood to need a keratinocyte-based epithelium, and because of the severity and extent of their burns, these patients generally have very little healthy
skin remaining on their bodies from which to obtain keratinocyte-based epithelium for autografting.

Epicel  is  a  cell-based  product  that  is  regulated  by  the  Center  for  Biologics  Evaluation  and  Research  (CBER)  under  medical  device  authorities.  Epicel  was
designated as a HUD in 1998 and a Humanitarian Device Exemption (HDE) application for the product was submitted in 1999. HUDs are devices that are intended for
diseases or conditions that affect not more than 8,000 individuals annually in the United States. Under an HDE approval, a HUD cannot be sold for an amount that
exceeds the cost of research and development, fabrication and distribution unless certain conditions are met. A HUD is eligible to be sold for profit after receiving
HDE approval if the device meets certain eligibility criteria, including where the device is intended for the treatment of a disease or condition that occurs in pediatric
patients and such device is labeled for use in pediatric patients.

On February 18, 2016, the FDA-approved our HDE supplement to revise the labeled indications of use for Epicel to specifically include pediatric patients. The
revised product label also now specifies that the probable benefit of Epicel, mainly related to survival, was demonstrated in two Epicel clinical experience databases
and a physician-sponsored study comparing outcomes in patients with massive burns treated with Epicel relative to standard care. Because of the change in the label to
specifically include use in pediatric patients, Epicel is no longer subject to the HDE profit restrictions. In conjunction with adding the pediatric labeling and meeting
pediatric eligibility criteria, the FDA has determined the Annual Distribution Number, or ADN, for Epicel to be 360,400 which is approximately 45 times larger than
the volume of grafts sold in 2019. We currently have an eleven-person sales force comprised of seven (7) account managers and four (4) burn clinical specialists,
overseen by a senior sales director.

Currently, over 100 patients are treated with Epicel in the U.S. each year. In the year ended December 31, 2020, Epicel net revenues totaled $27.5 million.

Market Opportunity for Epicel

Each year in the U.S., more than 40,000 people are hospitalized for burns. Approximately 1,500 of these patients are treated for burns covering more than 30% of
their TBSA, the labeled indication for Epicel. Currently, the mortality rate for this group is approximately 34%, partially due to the inability to close wounds because
of the lack of remaining healthy tissue from which to harvest autografts. Although age can vary, the typical Epicel patient is young and has suffered full-thickness
burns  due  to  a  wide  variety  of  occupational,  household  or  auto  accidents.  Many  of  the  most  severely  burned  patients  are  medivac  transported  to  one  of  the
approximately 140 specialized burn centers across the U.S. While the average acute care hospital has less than 3 admissions for burns annually, these specialized burn
centers average over 200 admissions per year.

Relative to clinical need, we believe Epicel has been underutilized due to the lack of a consistent promotional effort prior to 2015. Since the acquisition of Epicel
we have expanded our sales force from a single representative to eleven sales and clinical personnel. We expect Epicel’s utility to continue to grow as commercial and
medical efforts are appropriately dedicated to the product and the burn centers that use it to treat patients.

Due  to  the  low  incidence  and  sporadic  nature  of  severe  burns,  Epicel  revenue  has  inherent  variability  from  quarter  to  quarter  and  does  not  exhibit  significant
seasonality.  Over the past four years, a single quarter has ranged from as high as 38% to as low as 18% of annual revenue. Seasonal sales patterns and other variations
related to our revenue recognition may cause significant fluctuations in our results of operations and cash flows.

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NexoBrid

Our  preapproval  stage  portfolio  includes  NexoBrid,  a  topically-administered  biological  product  that  enzymatically  removes  nonviable  burn  tissue,  or  eschar,  in
patients with deep partial and full-thickness thermal burns. On June 30, 2020, we announced the submission of a BLA to the FDA seeking the approval of NexoBrid.
Subsequently, on September 16, 2020, we announced that the FDA accepted the BLA for review and assigned a PDUFA target date of June 29, 2021. NexoBrid is
approved  in  the  European  Union  and  other  international  markets  and  has  been  designated  as  an  orphan  biologic  in  the  United  States,  European  Union  and  other
international markets. Pursuant to the terms of our existing license agreement, if the BLA is approved, MediWound will transfer the BLA to Vericel and Vericel will
market NexoBrid in the U.S. Both MediWound and Vericel, under the supervision of a Central Steering Committee comprised of members of both companies will
continue to guide the development of NexoBrid in North America. Under our license agreement with MediWound, NexoBrid is being manufactured for BARDA prior
to approval by the FDA under an emergency use authorization. Vericel recorded revenue of $2.2 million associated with the delivery of NexoBrid to BARDA during
the year ended December 31, 2020.

Production

Cell Manufacturing and Cell Production Components

Our cell-manufacturing facility is located in Cambridge, Massachusetts, and is used for U.S. manufacturing and distribution of MACI and Epicel. The Cambridge
facility  also  houses  our  research  and  development  function,  which  is  responsible  for  process  development,  release  assay  development,  and  technology  transfers
between sites and departments.

Research & Development

The bulk of our ongoing research and development activities are focused on exploring methods that improve our ability to efficiently manufacture high quality cell
therapy products for patients. We have performed an in-depth analysis of the cell culture processes used in the manufacturing of Epicel and MACI and have identified
several  areas  for  potential  improvement.    Therefore,  our  research  and  development  program  is  focused  on  the  many  facets  of  process  development  for  all  of  our
products including, but not limited to, tissue procurement and processing, cell culture surface and media modification, and other process efficiencies.

Patents and Proprietary Rights

Our success depends in part on our ability, and the ability of our future licensors, to obtain patent protection for our products and processes.

  As part of the acquisition of the CTRM business from Sanofi, we acquired a multinational intellectual property estate. The intellectual property estate includes
patents and patent applications directed to chondrocyte implants and technologies related to the determination of the presence of chondrocytes in the cell cultures used
to produce the chondrocyte implants. Although we do not own any patents or patent applications relating to Epicel, many of the processes and techniques are trade
secrets  and  would  be  difficult  to  replicate  without  significant  investment  and  time.  We  own  issued  patents  directed  to  methods  of  determining  the  presence  of
chondrocytes in cell cultures used to produce both MACI and Carticel, which are scheduled to expire October 2029 in the U.S. and in April 2028 abroad. We have one
issued patent in the U.S. directed to a device related to MACI that is set to expire in November 2033, and one pending application in both the U.S. and the European
Union.

As a biologic, MACI is entitled to twelve years of data exclusivity until December 13, 2028, calculated from its date of approval. When these patents and data
exclusivity expire, our opportunity to establish or maintain product revenue could be substantially reduced. In the future, we may also rely on certain licenses granted
by  third  parties  for  certain  patent  rights,  including  for  future  product  candidates,  such  as  the  license  from  MediWound  for  North  American  commercial  rights  to
NexoBrid. We will need to comply with the terms of such agreements in order to maintain our rights to such patents.

Our  efforts  to  secure  our  proprietary  rights  also  include  our  reliance  on  trade  secrets  and  un-patentable  know-how,  which  we  seek  to  protect,  in  part,  by
confidentiality agreements. It is our policy to require our employees, consultants, contractors, manufacturers, outside scientific collaborators, sponsored researchers
and other advisors to execute confidentiality agreements upon the commencement of employment or consulting relationships with us. These agreements provide that
all confidential information developed or made known to the individual during the course of the individual’s relationship with us is to be kept confidential and not
disclosed to third parties except in specific limited circumstances. We also require signed confidentiality or material transfer agreements from any company that is to
receive our confidential information. In the case of employees,

10

 
 
 
 
 
consultants and contractors, the agreements generally provide that all inventions conceived by the individual while rendering services to us shall be assigned to us as
the exclusive property of Vericel.

See “Government Regulation - Product Approval” and “Risk Factors - Risks Related to Intellectual Property,” below, for additional information.

We also own a broadly filed trademark portfolio with registrations for MACI, Epicel and Carticel.

Sales and Marketing

Both our marketed and development stage products are specialty products with focused physician and institutional call points. The MACI sales organization is
comprised of approximately 76 Clinical Account Specialists in nine geographical regions. Those Clinical Account Specialists are managed by nine area sales directors
and  ultimately  overseen  by  a  National  Sales  Director.  The  current  target  audience  is  a  concentrated  (approximately  5,000)  set  of  sports  medicine  and  general
orthopedic surgeons and their staffs.

Most private payers have a medical policy that covers treatment with MACI with the top 30 largest commercial payers having a formal medical policy for MACI or
ACI in general. Even for private payers that have not yet approved a medical policy for MACI, for medically appropriate cases, we often obtain approval on a case-by-
case basis.

We  contract  with  two  specialty  pharmacies,  Orsini  Pharmaceutical  Services,  Inc.  (Orsini)  and  AllCare  Plus  Pharmacy,  Inc.  (AllCare)  to  distribute  MACI  in  a
manner in which we retain the credit and collection risk from the end customer. Pursuant to these agreements, both Orsini and All-Care act as non-exclusive specialty
pharmacy providers of MACI, and we pay both specialty pharmacies a fee for each patient to whom MACI is dispensed. In addition, we sell MACI directly to DMS
Pharmaceutical (DMS) for military patients treated at military treatment facilities, or direct to facilities based on contracted rates.

Epicel customers are supported by a sales team of eleven, which includes a combination of seven (7) account managers, and four (4) burn clinical specialists, as
well  as  a  dedicated  marketing  and  sales  management  staff.  There  are  approximately  140  specialized  burn  centers  in  the  U.S.,  and  a  subset  of  these  institutions
regularly treat patients suffering from large TBSA burns. As a result, reaching target centers is feasible with a relatively small sales team. The burn sales team for
Epicel was increased to support the anticipated NexoBrid launch, following BLA approval by the FDA.

Government Regulation

Our research and development activities and the manufacturing and marketing of our products are subject to the laws and regulations of governmental authorities in
the  United  States  and  other  countries  in  which  our  products  may  be  marketed.  Specifically,  in  the  United  States,  the  FDA  regulates  drugs,  biologics  and  medical
devices  and  requires  new  product  approvals  or  clearances  to  assure  safety  and  effectiveness  of  these  products.  Governments  in  other  countries  have  similar
requirements  for  testing  and  marketing.  In  the  United  States,  in  addition  to  meeting  FDA  regulations,  we  are  also  subject  to  other  federal  laws,  such  as  the
Occupational Safety and Health Act and the Environmental Protection Act, as well as certain state laws.

Some human cell or tissue products that are intended for implantation, transplantation, infusion, or transfer into a human recipient are regulated solely as human
cell, tissue, and cellular and tissue-based products (HCT/Ps) and do not require the FDA’s premarket review. If these cell or tissue products do not meet the FDA’s
requirements for regulation solely as an HCT/P, they require FDA premarket review and marketing authorization. The types of marketing authorizations required for
non HCT/P cell therapy products have evolved since cell therapy products were initially introduced. Epicel was approved by the Center for Devices and Radiological
Health,  as  an  HDE  medical  device  in  2007,  but  now  is  regulated  by  CBER  under  the  same  medical  device  regulations.  MACI,  approved  in  2016,  is  regulated  by
CBER as a combination cell therapy/device product and required an approved BLA to be marketed in the U.S. NexoBrid, a product licensed in North America from
MediWound, is currently in clinical development in North America. In the U.S., NexoBrid is regulated as a botanical protein biologic and requires an approved BLA
to be marketed in the U.S. Commercial production of these products needs to occur in FDA-registered facilities in compliance with cGMP requirements for biologics. 

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Regulatory Process

The  FDA  regulates  biologics  under  the  Federal  Food,  Drug,  and  Cosmetic  Act  (FFDCA)  and  the  Public  Health  Service  Act,  and  their  implementing
regulations. Obtaining approval of a BLA for a new biological product is a lengthy process leading from development of a new product through preclinical and clinical
testing. This process takes a number of years and the expenditure of significant resources. There can be no assurance that our current or future product candidates will
ultimately receive approval.

The  FFDCA  and  other  federal  and  state  statutes  and  regulations  govern  the  research,  testing,  manufacture,  safety,  labeling,  storage,  record-keeping,  approval,
distribution, use, adverse event reporting, advertising and promotion of our products. Noncompliance with applicable requirements can result in civil penalties, recall,
injunction or seizure of products, refusal of the government to approve our product approval applications or to allow us to enter into government supply contracts,
withdrawal of previously approved applications and criminal prosecution.

Product Approval

In order to obtain an FDA license for, or approval of, a new biological product, sponsors must submit proof of safety, purity and potency, or effectiveness. In most
cases, such proof entails extensive nonclinical, also known as preclinical, studies in animal models and well-controlled clinical trials in human subjects. The testing,
preparation  of  necessary  applications  and  processing  of  those  applications  by  the  FDA  is  expensive,  may  take  several  years  to  complete  and  could  have  uncertain
outcomes.  The  FDA  regulatory  review  and  approval  process  is  complex  and  can  result  in  requests  for  additional  data,  increased  development  cost,  time  to  market
delays, or preclude us from bringing to market new products. The FDA may also require post-marketing studies and risk evaluation and mitigation strategies (REMS)
as conditions to approval. These requirements will add to the cost of regulatory compliance and the cost to sell our products, due to complex distribution and restricted
commercial  operations.  Product  approvals  may  be  withdrawn  if  compliance  with  applicable  regulations  is  not  maintained  or  if  safety  issues  are  identified  during
routine safety monitoring following commercialization.

Adequate and well-controlled clinical studies are required by the FDA for approval of a BLA. To conduct a clinical trial in the U.S., the study sponsor is required to
submit an Investigational New Drug (IND) application, including the study protocol, prior to commencing human clinical trials. The submission must be supported by
data,  typically  including  the  results  of  nonclinical,  manufacturing  and  laboratory  testing.  The  conduct  of  the  nonclinical  tests  must  comply  with  Good  Laboratory
Practice, and applicable cGMP requirements. Long-term nonclinical testing, such as animal reproductive toxicity and carcinogenicity, is conducted if warranted, and
its results are submitted to the IND to support a future BLA. Following the initial submission of the IND, the FDA has 30 days to review the application and raise
safety  and  other  clinical  trial  issues.  If  questions  or  objections  are  not  raised  within  that  period,  the  clinical  trial  may  commence  according  to  the  investigational
protocol submitted to the FDA and following Institutional Review Board (IRB) approvals for each of the clinical sites where the study will be conducted. Protocol
amendments need to be submitted and approved by the FDA prior to implementation. We have submitted an IND for MACI, and we conducted clinical investigations
under that IND. Clinical studies can also be conducted outside of the U.S. with or without a U.S. IND. However, a clinical trial application (CTA) or IND is required
to be submitted to the local competent regulatory authority to begin conducting human clinical trials. The CTA has similar data requirements to those of an IND.

MACI  and  Nexobrid  are  regulated  by  the  FDA  as  biologics.  For  products  that  are  regulated  as  biologics,  the  FDA  requires:  (i)  nonclinical  animal  testing  to
establish  a  safety  profile  and/or  a  starting  dose  for  initiation  of  clinical  trials  in  humans;  (ii)  submission  to  the  FDA  of  an  IND  application,  which  must  become
effective prior to the initiation of human clinical trials; (iii) adequate and well-controlled clinical trials to demonstrate the safety, purity and potency, or effectiveness,
of  the  product  for  its  intended  use;  (iv)  submission  to  the  FDA  of  a  BLA;  and  (v)  review  and  approval  of  the  BLA  as  well  as  pre-approval  inspections  of  the
manufacturing facility by the FDA.

For purposes of BLA approval, human clinical trials are typically conducted in three sequential phases that may sometimes overlap:

•

•

Phase  1—The  biological  product  is  initially  tested  for  safety  and  tolerability.  In  the  case  of  biological  products  and  those  for  severe  or  life-threatening
diseases, the initial human testing is generally conducted in healthy patients. These trials may also provide early evidence of effectiveness.

Phase 2—These trials are conducted in a limited number of subjects in the target population to determine a safe and effective dosage to evaluate in Phase 3
and to identify possibly related adverse effects and safety risks. Multiple

12

 
 
 
 
Phase 2 clinical trials may be conducted by the sponsor to obtain information prior to beginning larger and more expensive Phase 3 clinical trials.

•

Phase 3—Phase 3 trials are undertaken to provide evidence of clinical efficacy and to further evaluate dosage, potency, and safety in an expanded patient
population at multiple clinical trial sites. Phase 3 studies are performed after preliminary evidence suggesting effectiveness of the product has been obtained,
and are intended to establish the overall benefit-risk relationship of the investigational product, and to provide an adequate basis for product approval and
labeling.

Post-approval clinical trials, sometimes referred to as Phase 4 clinical trials, may be conducted after initial marketing approval. These trials may be required by the
FDA as a condition of approval and are used to gain additional experience from the treatment of patients in the intended therapeutic indication, particularly for long-
term safety follow-up. The FDA has express statutory authority to require post-market clinical trials to address safety issues. All of these trials must be conducted in
accordance  with  good  clinical  practice  (GCP)  requirements  in  order  protect  the  health  and  safety  of  human  subjects  and  for  the  data  to  be  considered  reliable  for
regulatory purposes.

During all phases of clinical development, regulatory agencies require extensive monitoring and auditing of all clinical activities, clinical data, and clinical trial
investigators. Annual progress reports detailing the results of the clinical trials must be submitted to the IND. Written IND safety reports must be promptly submitted
to the FDA and the investigators for serious and unexpected adverse events; any findings from other studies, tests in laboratory animals or in vitro testing that suggest
a  significant  risk  for  human  subjects;  or  any  clinically  important  increase  in  the  rate  of  a  serious  suspected  adverse  reaction  over  that  listed  in  the  protocol  or
investigator brochure. The sponsor must submit an IND safety report within 15 calendar days after the sponsor determines that the information qualifies for reporting.
The  sponsor  also  must  notify  the  FDA  of  any  unexpected  fatal  or  life-threatening  suspected  adverse  reaction  within  seven  calendar  days  after  the  sponsor’s  initial
receipt of the information.

Phase  1,  Phase  2,  and  Phase  3  clinical  trials  may  not  be  completed  successfully  or  within  any  specified  period,  or  at  all.  Regulatory  authorities,  a  data  safety
monitoring  board  or  the  sponsor  may  suspend  a  clinical  trial  at  any  time  on  various  grounds,  including  a  finding  that  the  participants  are  being  exposed  to  an
unacceptable health risk. Similarly, an IRB can suspend or terminate approval of a clinical trial at its institution if the clinical trial is not being conducted in accordance
with the IRB’s requirements or if the biological product has been associated with unexpected serious harm to patients.

A drug being studied in clinical trials may be made available to individual patients in certain circumstances. Pursuant to the 21st Century Cures Act, or Cures Act,
which was signed into law in December 2016, the manufacturer of an investigational drug for a serious disease or condition is required to make available, such as by
posting on its website, its policy on evaluating and responding to requests for individual patient access to such investigational drug. This requirement applies on the
later of 60 calendar days after the date of enactment of the Cures Act or the first initiation of a Phase 2 or Phase 3 trial of the investigational drug.

Concurrent  with  clinical  trials,  companies  usually  complete  additional  animal  studies  and  must  also  develop  additional  information  about  the  physical
characteristics of the biological product as well as finalize a process for manufacturing the product in commercial quantities in accordance with cGMP requirements.
To  help  reduce  the  risk  of  the  introduction  of  adventitious  agents  with  the  use  of  biological  products,  the  Public  Health  Service  Act,  (PHS  Act)  emphasizes  the
importance of manufacturing control for products whose attributes cannot be precisely defined. The manufacturing process must be capable of consistently producing
quality batches of the product candidate and, among other things, the sponsor must develop methods for testing the identity, strength, quality, potency, and purity of
the final biological product. Additionally, appropriate packaging must be selected and tested and stability studies must be conducted to demonstrate that the biological
product candidate does not undergo unacceptable deterioration over its shelf life.

After completion of the required clinical testing, a BLA is prepared and submitted to the FDA. FDA review and approval of the BLA is required before marketing
of the product may begin in the United States. The BLA must include the results of all nonclinical, clinical, and other testing and a compilation of data relating to the
quality and manufacture of the product, including, chemistry, manufacture, and controls, to demonstrate the safety, purity and potency, or efficacy, of the product based
on these results. The cost of preparing and submitting a BLA is substantial. Under federal law, the submission of most BLAs is subject to an application user fee, as
well as an annual prescription drug product program user fees, which may total several million dollars and are increased annually.

The FDA has 60 days from its receipt of a BLA to determine whether the application will be accepted for filing based on the agency’s threshold determination that

it is sufficiently complete to permit substantive review. Once the submission is accepted

13

 
 
 
 
for filing, the FDA begins an in-depth review. The FDA has agreed to certain performance goals in the review of BLAs, including to review 90 percent of standard
BLAs within 10 months from the date the application is accepted for filing. Although the FDA often meets its user fee performance goals, the FDA can extend these
timelines as warranted. The FDA usually refers applications for novel biologics, or biologics which present difficult questions of safety or efficacy, to an advisory
committee-typically a panel that includes clinicians and other experts-for review, evaluation, and a recommendation as to whether the application should be approved.
The FDA is not bound by the recommendation of an advisory committee, but it generally follows such recommendations. Before approving a BLA, the FDA will
typically inspect one, or more, clinical sites to assure compliance with GCP. Additionally, the FDA will inspect the facility or the facilities at which the biologic is
manufactured as part of a pre-approval inspection. The FDA will not approve the product unless it verifies that compliance with requirements for cGMP is satisfactory
and the BLA contains data that provide substantial evidence that the biologic is safe, pure and potent, or effective, for the intended use.

For certain products, the FDA also will not approve the product if the manufacturer is not in compliance with the Good Tissue Practices (GTP). These are FDA
regulations  that  govern  the  methods  used  in,  and  the  facilities  and  controls  used  for,  the  manufacture  of  HCT/Ps,  which  are  human  cells  or  tissue  intended  for
implantation, transplant, infusion, or transfer into a human recipient. The primary intent of the GTP requirements is to ensure that cell and tissue based products are
manufactured in a manner designed to prevent the introduction, transmission and spread of communicable disease. FDA regulations also require tissue establishments
to register and list their HCT/Ps with the FDA and, when applicable, to evaluate donors through screening and testing. To assure cGMP, GTP and GCP compliance, an
applicant must incur significant expenditure of time, money and effort in the areas of training, record keeping, production, and quality control.

After  the  FDA  evaluates  the  BLA  and  the  manufacturing  facilities,  it  issues  either  an  approval  letter  or  a  complete  response  letter.  A  complete  response  letter
means that the BLA will not be approved in its present form and generally outlines the deficiencies in the submission. Complete responses may require substantial
additional testing, or information, in order for the FDA to reconsider the application. If and when those deficiencies have been addressed to the FDA’s satisfaction, the
FDA will issue an approval letter. The agency will review such resubmissions in two or six months depending on the type of information included. The FDA approval
is never guaranteed, and the FDA may refuse to approve a BLA if the regulatory requirements are not satisfied.

An approval letter authorizes commercial marketing of the biologic with specific prescribing information for specific indications. The approval for a biologic may
be  significantly  more  limited  than  requested  in  the  application,  including  limitations  on  the  specific  diseases  and  dosages  or  the  indications  for  use,  which  could
restrict the commercial value of the product. The FDA may also require that certain contraindications, warnings, or precautions be included in the product labeling. In
addition,  as  a  condition  of  BLA  approval,  the  FDA  may  require  a  REMS  to  help  ensure  that  the  benefits  of  the  biologic  outweigh  the  potential  risks.  REMS  can
include medication guides, communication plans for healthcare professionals, and elements to assure safe use (ETASU). ETASU can include, but are not limited to,
special training or certification for prescribing or dispensing, dispensing only under certain circumstances, special monitoring, and the use of patient registries. The
requirement  for  a  REMS  or  use  of  a  companion  diagnostic  with  a  biologic  can  materially  affect  the  potential  market  and  profitability  of  the  biologic.  Moreover,
product approval may require, as a condition of approval, substantial post-approval testing and surveillance to monitor the biologic’s safety or efficacy. Once granted,
product  approvals  may  be  withdrawn  if  compliance  with  regulatory  requirements  and  standards  is  not  maintained  or  problems  are  identified  following  initial
marketing.

Under current requirements, facilities manufacturing biological products for commercial distribution must be registered with the FDA. In addition to the preclinical
studies and clinical trials, the BLA includes a description of the facilities, equipment and personnel involved in the manufacturing process. A biologics license, which
is the product’s approval, is granted on the basis of inspections of the applicant’s facilities in which the primary focus is on compliance with cGMP and the ability to
consistently manufacture the product in the facility in accordance with the BLA. If the FDA finds the results of the inspection unsatisfactory, it may decline to approve
the BLA, resulting in a delay in production and commercialization of products.

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Regulation of Combination Products in the United States

Certain  products  may  be  comprised  of  components  that  would  normally  be  regulated  under  different  types  of  regulatory  authorities  and  frequently  by  different

centers at the FDA. These products are known as combination products. Specifically, under regulations issued by the FDA, a combination product may be:

• A product comprised of two or more regulated components that are physically, chemically, or otherwise combined or mixed and produced as a single entity;

•

Two or more separate products packaged together in a single package or as a unit and comprised of drug and device products, device and biological products,
or biological and drug products;

• A drug, or device, or biological product packaged separately that according to its investigational plan or proposed labeling is intended for use only with an
approved individually specified drug, or device, or biological product where both are required to achieve the intended use, indication, or effect and where
upon approval of the proposed product the labeling of the approved product would need to be changed, e.g., to reflect a change in intended use, dosage form,
strength, route of administration, or significant change in dose; or

• Any investigational drug, device, or biological product packaged separately that according to its proposed labeling is for use only with another individually

specified investigational drug, device, or biological product where both are required to achieve the intended use, indication, or effect.

Under the FFDCA, the FDA is charged with assigning a center with primary jurisdiction, or a lead center, for review of a combination product. That determination
is based on the “primary mode of action” of the combination product. Thus, if the primary mode of action of a device-biologic combination product is attributable to
the biologic product, the FDA center responsible for premarket review of the biologic product would have primary jurisdiction for the combination product. The FDA
has  also  established  an  Office  of  Combination  Products  to  address  issues  surrounding  combination  products  and  provide  more  certainty  to  the  regulatory  review
process.  That  office  serves  as  a  focal  point  for  combination  product  issues  for  agency  reviewers  and  industry.  It  is  also  responsible  for  developing  guidance  and
regulations to clarify the regulation of combination products, and for assignment of the FDA center that has primary jurisdiction for review of combination products
where the jurisdiction is unclear or in dispute.

Accelerated Approval for Regenerative Advanced Therapies

As  part  of  the  Cures  Act,  Congress  amended  the  FFDCA  to  create  an  accelerated  approval  pathway  for  regenerative  advanced  therapies,  which  include  cell
therapies,  therapeutic  tissue  engineering  products,  human  cell  and  tissue  products,  and  combination  products  using  any  such  therapies  or  products.  Regenerative
advanced therapies do not include those human cells, tissues, and cellular and tissue-based products regulated solely under section 361 of the Public Health Service
Act  and  21  CFR  Part  1271.  The  new  program  is  intended  to  facilitate  efficient  development  and  expedite  review  of  regenerative  advanced  therapies,  which  are
intended to treat, modify, reverse, or cure a serious or life-threatening disease or condition. A sponsor may request that the FDA designate a drug as a regenerative
advanced  therapy  concurrently  with  or  at  any  time  after  submission  of  an  IND.  The  FDA  has  60  calendar  days  to  determine  whether  the  drug  meets  the  criteria,
including  whether  there  is  preliminary  clinical  evidence  indicating  that  the  drug  has  the  potential  to  address  unmet  medical  needs  for  a  serious  or  life-threatening
disease or condition. A new drug application or BLA for a regenerative advanced therapy may be eligible for priority review or accelerated approval through surrogate
or intermediate endpoints reasonably likely to predict long-term clinical benefit, or reliance upon data obtained from a meaningful number of sites. Therapies with a
Regenerative Medicine Advanced Therapy (RMAT) designation will be eligible for accelerated approval through, as appropriate:

(i) Surrogate or intermediate endpoints reasonably likely to predict long-term clinical benefit; or

(ii) Reliance upon data obtained from a meaningful number of sites, including through expansion to additional sites, as appropriate.

Another benefit of RMAT designation is that it creates the option to meet post-approval requirements beyond the standard, controlled clinical trial. Post-approval

requirements can be met through:

•

•

Clinical evidence, clinical studies, patient registries, or other sources of real-world evidence, such as electronic health records;

The collection of larger confirmatory data sets; or

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•

Post-approval monitoring of all patients treated with such therapy prior to approval of the therapy.

Finally, the designation also includes early interactions with the FDA to discuss any potential surrogate or intermediate endpoint to be used to support accelerated

approval.

Humanitarian Device Exemption

Unless an exemption applies, each medical device commercially distributed in the United States requires either a substantial equivalence determination under a
premarket  notification  submission  pursuant  to  Section  510(k)  of  the  FFDCA,  or  an  approval  of  a  premarket  approval  application  (PMA).  The  FDA  provides  an
incentive for the development of certain devices intended to benefit patients by treating or diagnosing a disease or condition that affects or is manifested in not more
than  8,000  individuals  in  the  United  States  per  year.  These  devices  receive  a  HUD  designation  and  may  be  eligible  for  marketing  approval  under  an  HDE
application. An HDE application is a premarket approval application that seeks an exemption from the effectiveness requirement that would otherwise apply to the
application. FDA approval of an HDE application authorizes the applicant to market the device.

To obtain approval for a HUD, an HDE application is submitted to the FDA. An HDE application is similar in both form and content to a PMA application in that
the  applicant  must  demonstrate  a  reasonable  assurance  of  safety,  but  in  an  HDE  application,  the  applicant  seeks  an  exemption  from  the  PMA  requirement  of
demonstrating  a  reasonable  assurance  of  effectiveness.  An  HDE  application  is  not  required  to  contain  the  results  of  scientifically  valid  clinical  investigations
demonstrating that the device is effective for its intended purpose. The application, however, must contain sufficient information for the FDA to determine that the
device does not pose an unreasonable or significant risk of illness or injury, and that the probable benefit to health outweighs the risk of injury or illness from its use,
taking into account the probable risks and benefits of currently available devices or alternative forms of treatment. Additionally, the applicant must demonstrate that no
comparable devices are available to treat or diagnose the disease or condition, and that they could not otherwise bring the device to market.

Except in certain circumstances, HUDs approved under an HDE cannot be sold for an amount that exceeds the costs of research and development, fabrication, and
distribution  of  the  device  (i.e.,  for  profit).  Under  the  current  HDE  provision,  as  amended  by  the  Food  and  Drug  Administration  Safety  and  Innovation  Act,  or
FDASIA, a device is eligible to be sold for profit after receiving HDE approval if the device is intended for the treatment or diagnosis of a disease or condition that
occurs in pediatric patients or in a pediatric subpopulation, and such device is labeled for use in pediatric patients or in a pediatric subpopulation in which the disease
or condition occurs; or is intended for the treatment or diagnosis of a disease or condition that does not occur in pediatric patients or that occurs in pediatric patients in
such numbers that the development of the device for such patients is impossible, highly impracticable, or unsafe. If the FDA makes a determination that a HUD meets
the eligibility criteria, the HUD is permitted to be sold for profit after receiving HDE approval as long as the number of devices distributed in any calendar year does
not exceed the ADN for the device. The holder of the HDE must immediately notify the FDA if the number of devices distributed during a calendar year exceeds the
ADN. The ADN is determined by the FDA when the agency approves the original HDE application; or when the agency approves an HDE supplement for an HDE
approved before the enactment of FDASIA if the HDE holder seeks a determination for the HUD in an HDE supplement based upon the profit-making eligibility
criteria, and the FDA determines that the HUD meets the eligibility criteria.

FDA Post-Approval Requirements

Maintaining  substantial  compliance  with  applicable  federal,  state,  local,  and  foreign  statutes  and  regulations  requires  the  expenditure  of  substantial  time  and
financial resources. Rigorous and extensive FDA regulation of biological products and devices continues after approval, particularly with respect to cGMP. We will
rely, and expect to continue to rely, on third parties to manufacture or supply certain components, equipment, disposable devices, testing and other materials used in
our  manufacturing  process  for  any  products  that  we  commercialize  or  may  commercialize.  Manufacturers  of  our  products  are  required  to  comply  with  applicable
requirements in the cGMP regulations, including quality control and quality assurance and maintenance of records and documentation. We cannot be certain that we or
our  present  or  future  suppliers  will  be  able  to  comply  with  the  cGMP  and  other  FDA  regulatory  requirements.  Other  post-approval  requirements  applicable  to
biological  products  include  reporting  of  cGMP  deviations  that  may  affect  the  identity,  potency,  purity  and  overall  safety  of  a  distributed  product,  record-keeping
requirements,  monitoring  and  reporting  of  adverse  effects,  reporting  updated  safety  and  efficacy  information,  periodic  reporting  requirements  and  complying  with
electronic record and signature requirements. Similarly, there are a number of post-marketing requirements for devices, including medical device reporting regulations
that require manufacturers to report to the FDA if a device may have caused or contributed to a death or serious injury or malfunctioned in a way that would likely
cause or contribute to a death or serious injury if it were to recur; and corrections and removal reporting regulations that require manufacturers to report to the FDA
field corrections and product recalls or removals if undertaken to

16

 
reduce a risk to health posed by the device or to remedy a violation of the FFDCA that may present a risk to health. Additionally, devices must comply with the cGMP
requirements that are set forth in the FDA’s Quality System Regulation (QSR), including complaint handling and corrective and preventative actions.

After a BLA is approved, the biological product also may be subject to official lot release. As part of the manufacturing process, the manufacturer is required to
perform certain tests on each lot of the product before it is released for distribution. If the product is subject to official release by the FDA, the manufacturer submits
samples of each lot of product to the FDA together with a release protocol showing a summary of the history of manufacture of the lot and the results of all of the
manufacturer’s tests performed on the lot. The FDA also may perform certain confirmatory tests on lots of some products, such as viral vaccines, before releasing the
lots  for  distribution  by  the  manufacturer.  In  addition,  the  FDA  conducts  laboratory  research  related  to  the  regulatory  standards  on  the  safety,  purity,  potency,  and
effectiveness  of  biological  products.  After  approval  of  biologics,  manufacturers  must  address  any  safety  issues  that  arise,  are  subject  to  recalls  or  a  halt  in
manufacturing, and are subject to periodic inspection after approval.

Discovery of previously unknown problems or the failure to comply with the applicable regulatory requirements, by us or our suppliers, may result in restrictions
on the marketing of a product or withdrawal of the product from the market as well as possible civil or criminal sanctions and adverse publicity. FDA sanctions could
include  refusal  to  approve  pending  applications,  license  revocation,  withdrawal  of  an  approval,  clinical  hold,  warning  or  untitled  letters,  product  recalls,  product
seizures,  total  or  partial  suspension  of  production  or  distribution,  injunctions,  fines,  refusals  of  government  contracts,  mandated  corrective  advertising  or
communications with doctors, debarment, restitution, disgorgement of profits, or civil or criminal penalties. Any agency or judicial enforcement action could have a
material adverse effect on us.

Biological product and medical device manufacturers and other entities involved in the manufacture and distribution of approved biological products and devices
are  required  to  register  their  facilities  with  the  FDA  and  certain  state  agencies,  and  are  subject  to  periodic  unannounced  inspections  by  the  FDA  and  certain  state
agencies for compliance with cGMP and other laws. In addition, changes to the manufacturing process or facility generally require prior FDA approval before being
implemented  and  other  types  of  changes  to  the  approved  product,  such  as  adding  new  indications  and  additional  labeling  claims,  are  also  subject  to  further  FDA
review and approval, with certain exceptions.

 Pediatric Research Equity Act

Under the Pediatric Research Equity Act, or PREA, a BLA or BLA supplement claiming a new indication must contain data to assess the safety and effectiveness
of the biological product for the claimed indications in all relevant pediatric subpopulations and to support dosing and administration for each pediatric subpopulation
for which the product is safe and effective, for a new product, new indication or dosage form. The intent of PREA is to compel sponsors whose products have pediatric
applicability to study those products in pediatric populations, rather than ignoring pediatric indications for adult indications that could be more economically desirable.
The FDA may grant deferrals for submission of data or full or partial waivers. By its terms, PREA does not apply to any biological product for an indication for which
orphan  designation  has  been  granted,  unless  the  FDA  issues  regulations  saying  otherwise.  Because  the  FDA  has  not  issued  any  such  regulations,  submission  of  a
pediatric assessment is not required for an application to market a product for an orphan-designated indication, and waivers are not needed at this time. However, if
only one indication for a product has orphan designation, a pediatric assessment may still be required for any applications to market that same product for the non-
orphan indication(s).

U.S. Patent Term Restoration and Marketing Exclusivity

Depending upon the timing, duration, and specifics of the FDA approval of the use of our current or future product candidates, some of our U.S. patents may be
eligible for limited patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984, commonly referred to as the Hatch-Waxman
Amendments. Patent term restoration can compensate for time lost during product development and the regulatory review process by returning up to five years of
patent life for a patent that covers a new product or its use. However, patent term restoration cannot extend the remaining term of a patent beyond a total of 14 years
from the product’s approval date. The period of patent term restoration is generally one-half the time between the effective date of an IND (falling after issuance of the
patent) and the submission date of a BLA, plus the time between the submission date of the BLA and the approval of that application, except that the review period is
reduced  by  any  time  during  which  the  applicant  failed  to  exercise  due  diligence.  Only  one  patent  applicable  to  an  approved  biological  product  is  eligible  for  the
extension and the application for the extension must be submitted prior to the expiration of the patent. The application for patent term extension is subject to approval
by the United States Patent and Trademark Office, or PTO, in consultation with the FDA.

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A  biological  product  can  obtain  pediatric  market  exclusivity  in  the  United  States.  This  six-month  exclusivity,  which  runs  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.

Biosimilars

The  Patient  Protection  and  Affordable  Care  Act,  or  the  Affordable  Care  Act,  includes  the  Biologics  Price  Competition  and  Innovation  Act  of  2009.  That  Act
created  an  approval  pathway  authorizing  the  FDA  to  approve  biosimilars  and  interchangeable  biosimilars.  Biosimilars  are  biological  products  which  are  “highly
similar” to a previously approved biologic product or “reference product” and for which there are no clinically meaningful differences between the biosimilar product
and the reference product in terms of the safety, purity, and potency as shown through analytical studies, animal studies and a clinical study or studies. For the FDA to
approve  a  biosimilar  product  as  interchangeable  with  a  reference  product,  the  agency  must  find  that  the  biosimilar  product  can  be  expected  to  produce  the  same
clinical results as the reference product and, for products administered multiple times, the biosimilar and the reference biologic may be switched after one has been
previously  administered  without  increasing  safety  risks  or  risks  of  diminished  efficacy  relative  to  exclusive  use  of  the  reference  biologic.  A  reference  biologic  is
granted 12 years of exclusivity from the time of first licensure of the reference product. 

Advertising and Promotion

The FDA closely regulates the post-approval marketing and promotion of biologics and devices including regulating through standards and regulations for direct-
to-consumer advertising and promotional activities involving the internet. The agency also prohibits the off-label promotion of biologics and devices, and provides
guidance  on  industry-sponsored  scientific  and  educational  activities  to  ensure  that  these  activities  are  not  promotional.  Any  claims  we  make  for  our  products  in
advertising  or  promotion  must  be  appropriately  balanced  with  important  safety  information  and  otherwise  adequately  substantiated.  Failure  to  comply  with  these
requirements can result in adverse publicity and significant penalties, including the issuance of untitled or warning letters directing a company to correct deviations
from FDA standards, corrective advertising, a requirement that future advertising and promotional materials be pre-cleared by the FDA, injunctions, and federal and
state civil and criminal investigations and prosecutions.

While doctors are free to prescribe any product approved by the FDA for use, a company can only make claims relating to safety and effectiveness of a biological
product or device that are consistent with the FDA approval or clearance, and the company is allowed to actively market and promote a biological product or device
only  for  the  particular  use  and  treatment  approved  or  cleared  by  the  FDA.  For  BLAs,  changes  to  some  of  the  conditions  established  in  an  approved  application,
including changes in indications, labeling, or manufacturing processes or facilities, require submission and FDA approval of a new BLA or BLA supplement before
the change can be implemented. A BLA supplement for a new indication typically requires clinical data similar to that in the original application, and the FDA uses
the same procedures and actions in reviewing BLA supplements as it does in reviewing BLAs. Similarly, changes to approved or cleared devices may require FDA’s
premarket review.

Orphan Drug

Under  the  Orphan  Drug  Act,  the  FDA  may  grant  orphan  designation  to  drugs  or  biologics  intended  to  treat  a  rare  disease  or  condition,  generally  a  disease  or
condition  that  affects  fewer  than  200,000  individuals  in  the  United  States,  or  affects  more  than  200,000  individuals  in  the  United  States  and  for  which  there  is  no
reasonable expectation that the cost of developing and making available the drug or biologic in the United States for such disease or condition will be recovered from
sales in the United States of such drug or biologic. Orphan drug designation must be requested to and granted by the FDA before submitting a BLA. Among the other
benefits of orphan drug designation are opportunities for grant funding towards clinical trial costs, tax credits for certain research and a waiver of the BLA application
user fee. After the FDA grants orphan drug designation, the generic identity of the biologic and its potential orphan use are disclosed publicly by the FDA. Orphan
drug designation does not necessarily convey any advantage in, or shorten the duration of, the regulatory review and approval process. The first BLA applicant to
receive FDA approval for a particular product to treat a particular disease with FDA orphan drug designation is entitled to a seven-year exclusive marketing period in
the United States for that product, for that indication. During the seven-year exclusivity period, the FDA may not approve any other applications to market the same
drug for the same disease, except in limited circumstances, such as a showing of clinical superiority to the product with orphan drug exclusivity or if the FDA finds
that the holder of the orphan exclusivity has not shown that it can assure the availability of sufficient quantities of the orphan product to meet the needs of patients
with the disease or condition for which the biologic was designated. Orphan drug exclusivity, which would most likely run concurrently with the exclusivity, if any,
received from the

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time of first licensure of a reference product, does not prevent the FDA from approving a different biologic for the same disease or condition, or the same biologic for
a different disease or condition.

Anti-Kickback and False Claims Laws

In the United States, the research, manufacturing, distribution, sale and promotion of biological products and devices are subject to regulation by various federal,
state  and  local  authorities  in  addition  to  the  FDA,  including  the  Centers  for  Medicare  &  Medicaid  Services,  other  divisions  of  the  U.S.  Department  of  Health  and
Human  Services  (e.g.,  the  Office  of  Inspector  General),  the  U.S.  Department  of  Justice,  state  Attorneys  General,  and  other  federal,  state  and  local  government
agencies.  For  example,  sales,  marketing  and  scientific/educational  grant  programs  must  comply  with  the  FFDCA,  Anti-Kickback  Statute,  as  amended,  the  False
Claims  Act,  as  amended,  the  privacy  regulations  promulgated  under  the  Health  Insurance  Portability  and  Accountability  Act,  or  HIPAA,  and  similar  state  laws.  If
products are made available to authorized users of the Federal Supply Schedule of the General Services Administration, additional laws and requirements apply. All of
these activities are also potentially subject to federal and state consumer protection and unfair competition laws.

As noted above, in the United States, we are subject to complex laws and regulations pertaining to healthcare “fraud and abuse,” including, but not limited to, the
federal  Anti-Kickback  Statute,  the  federal  False  Claims  Act,  and  other  state  and  federal  laws  and  regulations.  The  Anti-Kickback  Statute  makes  it  illegal  for  any
person, including a biological product manufacturer (or a party acting on its behalf) to knowingly and willfully solicit, receive, offer, or pay any remuneration that is
intended to induce the referral of business, including the purchase or order of an item for which payment may be made under a federal healthcare program, such as
Medicare or Medicaid. Violations of this law are punishable by up to five years in prison, criminal fines, administrative civil money penalties, and exclusion from
participation in federal healthcare programs. In addition, many states have adopted laws similar to the Anti-Kickback Statute. Some of these state prohibitions apply to
the referral of patients for healthcare services reimbursed by any insurer, not just federal healthcare programs such as Medicare and Medicaid. Due to the breadth of
these federal and state anti-kickback laws and the potential for additional legal or regulatory change in this area, it is possible that our sales and marketing practices
and/or  our  relationships  with  physicians  might  be  challenged  under  anti-kickback  laws,  which  could  harm  us.  Because  we  commercialize  products  that  could  be
reimbursed under a federal healthcare program and other governmental healthcare programs, we have developed a comprehensive compliance program that establishes
internal controls to facilitate adherence to the rules and program requirements to which we are subject.

The  federal  False  Claims  Act  prohibits  anyone  from,  among  other  things,  knowingly  presenting,  or  causing  to  be  presented,  for  payment  to  federal  programs
(including  Medicare  and  Medicaid)  claims  for  items  or  services,  including  biological  products,  that  are  false  or  fraudulent.  Although  we  would  not  submit  claims
directly  to  payers,  manufacturers  can  be  held  liable  under  these  laws  if  they  are  deemed  to  “cause”  the  submission  of  false  or  fraudulent  claims  by,  for  example,
providing inaccurate billing or coding information to customers or promoting a product off-label. In addition, our activities relating to the reporting of wholesaler or
estimated retail prices for our products, the reporting of prices used to calculate Medicaid rebate information and other information affecting federal, state, and third-
party reimbursement for our products, and the sale and marketing of our products, are subject to scrutiny under this law. For example, pharmaceutical companies have
been prosecuted under the federal False Claims Act in connection with their off-label promotion of drugs. Penalties for a False Claims Act violation include three
times the actual damages sustained by the government, plus mandatory civil penalties of between $11,181 and $22,363 for each separate false claim, the potential for
exclusion from participation in federal healthcare programs, and, although the federal False Claims Act is a civil statute, conduct that results in a False Claims Act
violation may also implicate various federal criminal statutes. If the government were to allege that we were, or convict us of, violating these false claims laws, we
could be subject to a substantial fine and may suffer a decline in our stock price. In addition, private individuals have the ability to bring actions under the federal
False Claims Act and certain states have enacted laws modeled after the federal False Claims Act.

There are also an increasing number of state laws that require manufacturers to make reports to states on pricing and marketing information. Many of these laws
contain  ambiguities  as  to  what  is  required  to  comply  with  the  laws.  In  addition,  a  provision  of  the  Patient  Protection  and  Affordable  Care  Act,  referred  to  as  the
Sunshine Act, requires biological product manufacturers to track and report to the federal government certain payments or other transfers of value made to physicians
and  teaching  hospitals  in  the  previous  calendar  year.  These  laws  may  affect  our  sales,  marketing,  and  other  promotional  activities  by  imposing  administrative  and
compliance  burdens  on  us.  In  addition,  given  the  lack  of  clarity  with  respect  to  these  laws  and  their  implementation,  our  reporting  actions  could  be  subject  to  the
penalty provisions of the pertinent state and federal authorities.

International Regulation

In addition to regulations in the United States, a variety of foreign regulations govern clinical trials, commercial sales, and distribution of product candidates. The
marketing authorization approval process and requirements vary from country to country, and the review timelines may be longer or shorter than that required for FDA
approval.

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European Union (EU) pharmaceutical legislation requires Marketing Authorization Holders (MAH) in the EU to comply with the Pediatric Investigational Plan
(PIP) that is in place as a post-authorization commitment agreed with the Pediatric Committee (PDCO) within the European Medicines Agency (EMA) to undergo an
initial  license  renewal  procedure  within  five  years  after  initial  market  authorization.  In  the  case  of  MACI  which  has  a  suspended  license  due  to  a  European
manufacturing facility closure, this would require the registration, qualification and approval of an EU compliant cGMP manufacturing facility before the end of the
applicable renewal period in June 2018. However, we did not take such actions prior to expiration, and therefore the EU marketing authorization for MACI expired in
June 2018.

Pharmaceutical Coverage, Pricing, and Reimbursement

In the United States and other countries, sales of any products for which we receive regulatory approval for commercial sale will depend in part on the availability
of  reimbursement  from  third-party  payers,  including  government  health  administrative  authorities,  managed  care  providers,  private  health  insurers,  and  other
organizations. Third-party payers are increasingly examining the medical necessity and cost effectiveness of medical products and services in addition to safety and
efficacy and, accordingly, significant uncertainty exists as to the reimbursement status of newly approved therapeutics. Third-party reimbursement adequate to enable
us to realize an appropriate return on our investment in research and product development may not be available for our products.

Competitive Environment for Cartilage Repair and Burn Treatment

The  biotechnology  and  medical  device  industries  are  characterized  by  rapidly  evolving  technology  and  intense  competition.  Our  competitors  include  major
multinational medical device companies, pharmaceutical companies, biotechnology companies (those that process and distribute human tissue as well as human tissue-
derived products or tissue banks), and stem cell companies operating in the fields of tissue engineering, regenerative medicine, orthopedics and neural medicine. Many
of these companies are well-established and possess technical, research and development, financial, and sales and marketing resources significantly greater than ours.
In addition, many of our smaller potential competitors have formed strategic collaborations, partnerships and other types of joint ventures with larger, well-established
industry  competitors  that  afford  these  companies  potential  research  and  development  and  commercialization  advantages  in  the  technology  and  therapeutic  areas
currently being pursued by us. Academic institutions, governmental agencies and other public and private research organizations are also conducting and financing
research activities which may produce products directly competitive to those being commercialized by us. Moreover, many of these competitors may be able to obtain
patent protection, obtain FDA and other regulatory approvals and begin commercial sales of their products before us.

For  patients  diagnosed  with  cartilage  defects,  there  are  several  treatment  options,  including  arthroscopic  debridement/chondroplasty,  marrow  stimulation
techniques such as microfracture, osteochondral autografts or allograft derived tissue products for smaller cartilage injuries, osteochondral allografts, and autologous
chondrocyte implants (e.g., MACI) for larger injuries.

The main competing treatments for MACI in the U.S. are microfracture and osteochondral allograft. Microfracture, a minimally invasive procedure that can be
performed during the initial arthroscopic procedure, involves creating small fractures in the underlying bone allowing bone marrow to enter the defect. This treatment
eventually forms a weaker form of cartilage which can offer shorter term relief but is at high risk of breaking down in larger defects. This treatment is sometimes
augmented  with  allograft  derived  products  such  as  Cartiform   (manufactured  and  distributed  by  Osiris  (recently  acquired  by  Smith  &  Nephew)  and  marketed  by
Arthrex) and Prochondrix  (marketed by Stryker). Other competitive treatments in the U.S. include a juvenile donor-derived allograft product, DeNovo  NT, marketed
by Zimmer Holdings, Inc. (Zimmer Biomet). The osteochondral allograft procedure involves the transplant of a bone and cartilage graft from a deceased donor. The
donor  tissue  is  processed  by  a  number  of  tissue  banks  and  distributed  by  several  companies.  There  are  multiple  other  cartilage  repair  technologies  currently  being
studied in clinical and preclinical studies. Hyalofast  is a biodegradable hyaluronic acid-based scaffold used in conjunction with autologous concentrated bone marrow
aspirate  being  developed  by  Anika  Therapeutics,  Inc.  It  is  currently  being  studied  in  a  Phase  3  trial  that  was  initiated  in  2015.  Agili-C  is a non-cellular biphasic
implant derived from aragonite coral which is implanted into the subchondral bone and is being developed by CartiHeal, Inc. It is currently being studied in a Phase 3
trial that initiated in 2018.

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MACI is the only FDA-approved ACI product on the market in the United States. We are aware of one other ACI product in development in the United States for
the treatment of articular cartilage defects of the knee. In 2014, Aesculap Biologics, LLC initiated a Phase 3 trial of NOVOCART 3D, a biologic-device combination
product comprised of autologous chondrocytes seeded on a collagen scaffold. The trial is still enrolling patients.

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20

 
 
 
 
 
Patients  suffering  catastrophic  burns  over  a  significant  portion  of  Total  Body  Surface  Area  (TBSA)  have  few  options  for  permanent  skin  coverage.  When
undamaged  skin  is  available,  a  procedure  known  as  meshed  split-thickness  auto-grafting  can  be  considered.  However,  this  option  becomes  less  viable  as  the
percentage of TBSA burn increases. Epicel is a potentially lifesaving therapy and represents the only FDA-approved option for patients with TBSA burns greater than
30%. In September 2018, the FDA-approved Avita Medical’s RECELL  System in for use in partial thickness burns and in full-thickness burns in conjunction with
meshed split-thickness auto-graft. The RECELL system is a device which enables the on-site preparation of an autologous epithelial cell suspension. One RECELL kit
can  treat  an  approximately  10%  TBSA  wound.  However,  unlike  Epicel,  the  safety  and  effectiveness  of  RECELL  has  not  been  established  in  combination  with
autografting in patients with wounds totaling greater than 50% TBSA or in pediatric patients younger than 18 years of age.

®

In  the  general  area  of  cell-based  therapies,  we  potentially  compete  with  a  variety  of  companies,  most  of  whom  are  specialty  medical  technology/device  or
biotechnology companies. Some of these, such as Arthrex and Zimmer, are well-established and have substantial technical and financial resources compared to ours.
However, as cell-based products are only just emerging as viable medical therapies, many of our potential competitors are smaller biotechnology and specialty medical
products companies.

Employees and Human Capital Resources

As of December 31, 2020, we employed approximately 273 full-time employees. A significant number of our management and professional employees have had
prior  experience  with  pharmaceutical,  biotechnology  or  medical  product  companies.  None  of  our  employees  are  covered  by  collective  bargaining  agreements,  and
management considers relations with our employees to be good.

Our  human  capital  resources  objectives  include,  as  applicable,  identifying,  recruiting,  retaining,  incentivizing,  and  integrating  our  existing  and  new  employees,
advisors and consultants. The principal purposes of our equity and cash incentive plans are to attract, retain and reward personnel through the granting of stock-based
and cash-based compensation awards, in order to increase stockholder value and the success of our company by motivating such individuals to perform to the best of
their abilities and achieve our objectives.

We appreciate one another’s differences and strengths and are proud to be an Equal Opportunity Employer. We value diversity of backgrounds and perspectives and
our policy is that we do not discriminate based on race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic
information, marital status, sex, gender, gender identity, gender expression, age, military and veteran status, sexual orientation or any other protected characteristic as
established by federal, state or local laws.

Executive Officers

The following table lists our executive officers and key employees and their respective ages and positions as of January 31, 2021: 

Name
Dominick C. Colangelo
Michael Halpin
Jonathan Hopper
Joseph A. Mara
Sean C. Flynn

Position

President and Chief Executive Officer
Chief Operating Officer
Chief Medical Officer
Chief Financial Officer
Vice President, General Counsel & Secretary

Age
55
59
58
45
47

Executive
Officer Since
2013
2019
2018
2021
2019

Dominick  C.  Colangelo  —  Mr.  Colangelo  joined  Vericel  Corporation  in  2013  with  more  than  20  years  of  executive  management  and  corporate  development
experience in the biopharmaceutical industry, including nearly a decade with Eli Lilly and Company (Eli Lilly). During his career, he has held a variety of executive
positions  of  increasing  responsibility  in  product  development,  pharmaceutical  operations,  sales  and  marketing,  and  corporate  development.  He  has  extensive
experience in the acquisition, development and commercialization of products across a variety of therapeutic areas. During his tenure at Eli Lilly, Mr. Colangelo held
positions as Director of Strategy and Business Development for Eli Lilly’s Diabetes Product Group and also served as a founding Managing Director of Lilly Ventures.
Mr. Colangelo received his B.S.B.A. in Accounting, Magna Cum Laude, from the State University of New York at Buffalo and a J.D. degree, with Honors, from the
Duke University School of Law. 

21

 
 
 
 
Michael Halpin — Mr. Halpin joined Vericel in April of 2017 with over 28 years of regulatory, quality assurance, and clinical research experience with a variety of
medical device, combination product, small molecule, biologic, and advanced therapy technologies. Prior to joining Vericel, Mr. Halpin was with Sanofi and Genzyme
Corporation; most recently as vice president, North American region regulatory head with responsibility for Sanofi Genzyme’s rare disease, immuno-inflammatory,
multiple sclerosis and other business unit products. Mr. Halpin has also served as vice president, regulatory affairs for Genzyme’s biosurgery division, with regulatory
oversight  of  all  biosurgery  and  cell  and  gene  therapy  products,  including  Carticel,  Epicel,  and  MACI.  Prior  to  Genzyme,  Mr.  Halpin  held  a  number  of  regulatory,
quality,  and  clinical  affairs  positions  at  several  medical  device  companies,  including  Abbott/MediSense,  C.R.  Bard,  and  Abiomed,  Inc.  Mr.  Halpin  received  his
master’s degree in biomedical engineering and bachelor’s degree in biochemistry from the University of Virginia.

Jonathan Hopper – Mr. Hopper is a seasoned industry executive with previous experience as a surgeon and government regulator. He qualified in medicine in the
UK  in  1987  and  trained  as  an  Orthopedic  and  Trauma  surgeon,  gaining  additional  clinical  experience  in  Accident  and  Emergency,  Sports  Medicine  and  Trauma
Intensive Care. Mr. Hopper became a Fellow of the Royal College of Surgeons of Edinburgh in 1992. In 1997, he joined the UK’s Senior Civil Service as a senior
medical  officer  at  the  UK’s  Department  of  Health,  regulating  medical  device  manufacturers  and  advising  senior  government  officials  and  Ministers  of  State.  Mr.
Hopper attained the degree MBA (Health Executive) from the University of Keele 2003. In 2006, Mr. Hopper joined the medical device industry and moved to the
USA  in  2009.  He  has  held  various  Global  Medical  Affairs  and  Clinical  Development  Executive  roles  for  ConvaTec,  Stryker,  Osiris  Therapeutics  and  Ferring
Pharmaceuticals. Mr. Hopper joined Vericel in August 2018 and leads the Clinical Development, Pharmacovigilance and Medical Affairs functions.

Joseph A. Mara. — Mr. Mara joined Vericel in 2021 with more than 20 years of financial, strategic and operational experience, including more than 14 years of
experience in the biotech industry. Prior to joining Vericel, Mr. Mara held a number of leadership roles at Biogen, Inc., including Vice President, Finance and Head of
Investor Relations, Vice President of Global FP&A and Strategic Corporate Finance and Vice President, U.S. Finance and Operations. During his time at Biogen, Mr.
Mara had opportunities to work across the entire organization, in roles of increasing responsibility within Finance across R&D, Corporate Finance, Corporate Strategy
and Commercial operations, supporting company strategy, business development and several commercial launches. Prior to joining Biogen, Mr. Mara held finance and
strategy roles in the financial services and technology industries, including at Thomson Reuters Corporation and Fidelity Investments. Mr. Mara earned a B.A. degree
in Economics and International Studies from Northwestern University and an M.B.A. from the Sloan School of Management at M.I.T.

Sean C. Flynn — Mr. Flynn joined Vericel in 2019, having served as corporate and litigation counsel for nearly 20 years in both the public and private sectors. Prior
to joining Vericel, Mr. Flynn held the position of Vice President and General Counsel of Verastem, Inc. where he was responsible for all legal matters. Mr. Flynn also
served as Associate General Counsel and Chief Compliance Officer for Abiomed, Inc. during a period of rapid revenue and market growth. In that capacity, Mr. Flynn
handled a wide variety of business and legal matters for the organization, while maintaining responsibility for the compliance readiness of the company on a global
scale. Prior to joining Abiomed, Mr. Flynn served for nearly seven years as a federal prosecutor with the Offices of the United States Attorney for the Eastern District
of California and the Eastern District of New York. Mr. Flynn began his legal career as a litigator with Bingham McCutchen LLP, after clerking for the Honorable
Ruggero J. Aldisert, Senior Circuit Judge, United States Court of Appeals for the Third Circuit and after receiving his Juris Doctor, cum laude, from Vermont Law
School. Prior to beginning his legal career, Mr. Flynn served as an Air Defense Artillery Officer in the United States Army, having graduated from the United States
Military Academy at West Point in 1995. 

Available Information

Additional information about Vericel is contained at our website, www.vcel.com. Information on our website is not incorporated by reference into this report. We
make  available  on  our  website  free  of  charge  our  Annual  Reports  on  Form  10-K,  Quarterly  Reports  on  Form  10-Q  and  Current  Reports  on  Form  8-K  as  soon  as
reasonably practicable after those reports are filed with the Securities and Exchange Commission (SEC). Our reports filed with the SEC are also made available on its
website at www.sec.gov. The following Corporate Governance documents are also posted on the Investor Relations section of our website: Code of Business Conduct
and  Ethics,  Code  of  Ethics  for  Senior  Financial  Officers,  Insider  Trading  Policy,  Special  Trading  Procedures  for  Insiders,  Board  Member  Attendance  at  Annual
Meetings  Policy,  Director  Nominations  Policy,  Shareholder  Communications  with  Directors  Policy  and  the  Charters  for  each  of  the  Committees  of  the  Board  of
Directors.

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Item 1A. Risk Factors

Our  operations  and  financial  results  are  subject  to  various  risks  and  uncertainties,  including  those  described  below,  that  could  adversely  affect  our  business,
financial condition, results of operations, cash flows, and trading price of our common stock. The risks and uncertainties described below are not the only ones we
face. There may be additional risks and uncertainties that are not known to us or that we do not consider to be material at this time. If the events described in these
risks occur, our business, financial condition, and results of operations would likely suffer.

Risks Related to the COVID-19 Pandemic

The current pandemic of COVID-19 and the future outbreak of other highly infectious or contagious diseases, could seriously harm our research, development
and commercialization efforts, increase our costs and expenses and have a material adverse effect on our business, financial condition and results of operations.

Broad-based business or economic disruptions could adversely affect our ongoing or planned research, development and commercialization activities. For example,
in December 2019, an outbreak of a novel strain of coronavirus originated in Wuhan, China, and has since spread globally. To date, the COVID-19 pandemic has
caused significant disruptions to the U.S. and global economy and has contributed to significant volatility in financial markets. The global impact of the outbreak is
continually  evolving  and,  as  the  virus  spreads  and  additional  cases  are  identified,  many  countries,  including  the  U.S.,  have  reacted  by  instituting  quarantines,
restrictions on travel and mandatory closures of businesses. Many of restrictions and orders have been periodically updated as infection rates in the United States have
risen  and  fallen  and  as  world  health  leaders  learn  more  about  the  virus,  its  transmission  pathway  and  who  is  most  at  risk. Since  mid-March  2020,  multiple  state
governments  –  including  those  in  Massachusetts  and  Michigan  and  others  where  third  parties  with  whom  we  engage  operate  –  have  issued,  extended  and
supplemented orders requiring certain businesses that do not conduct essential services to temporarily close their physical workplaces to employees and customers.
Companies and organizations conducting biopharmaceutical research and development have been largely exempted from closure orders as the sector has been deemed
essential to maintaining continuity of operations of the critical infrastructure as determined by the federal government. The pandemic remains highly fluid throughout
the country and around the world and the number of COVID-19 infections has fluctuated significantly in various geographies during 2020 and early 2021 and will
likely continue to do so. As such, many state and local governments have re-instituted restrictions on businesses, travel, and personal activities from time-to-time and
it is expected that additional such measures may occur in the future as the pandemic evolves.

In March 2020, we put in place a comprehensive workplace protection plan, which institutes protective measures in response to the COVID-19 pandemic. These
measures include mandatory employee training on social distancing and hygiene protocols, conducting daily health screenings of all employees, vendors and visitors
entering our facilities, canceling all international business travel, limiting domestic business travel to essential purposes, requesting that employees limit non-essential
personal  travel,  enhancing  our  facilities’  janitorial  and  sanitary  procedures,  making  certain  physical  modifications  and  enhancements  to  our  facilities  to  enable
effective social distancing among employees, providing certain personal protective equipment to employees working in our offices, encouraging employees to work
from  home  to  the  extent  their  job  function  enables  them  to  do  so,  limiting  third-party  access  to  our  facilities,  encouraging  the  use  of  virtual  employee  meetings,
modifying the manner and schedule of on-site production activities, and providing guidance to our field-based commercial teams concerning their communications
and contact with customers and healthcare professionals. We continue to review these measures regularly as the situation evolves, and as we continue to learn more,
we may take additional actions that are consistent with guidance and orders issued by national, state and local governmental agencies. Both these existing measures
and any future actions we take may result in continued disruption to our business.

The extent to which the COVID-19 pandemic, or the future outbreak of any other highly infectious or contagious disease, impacts our preclinical studies, clinical
trial  operations  and  current  or  future  commercialization  efforts  will  depend  on  future  developments,  which  are  highly  uncertain  and  cannot  be  predicted  with
confidence, including the scope, severity and duration of such pandemic, the actions taken to contain the pandemic or mitigate its impact, and the direct and indirect
economic effects of the pandemic and containment measures, among others. The rapid development and fluidity of this situation precludes any prediction as to the full
adverse impact of the COVID-19 pandemic. Nevertheless, the COVID-19 pandemic has and will likely continue to adversely affect our business, financial condition
and results of operations, and it may have the effect of heightening many of the risks described herein, including the below.

•

The implantation of MACI  is an elective surgical procedure. On March 13, 2020 and March 14, 2020, the American College of Surgeons and United States
Surgeon General, respectively, recommended that each hospital, health system, and surgeon minimize, postpone, or cancel electively scheduled surgeries,
which resulted in a reduction in MACI sales

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23

 
during the first and second quarters of 2020. These recommendations were followed by numerous state-level executive orders either banning or partially
banning elective surgeries. By April 3, 2020, 31 U.S. states had issued executive mandates calling for the suspension of elective or non-essential surgeries.

• As a result of these restrictions, beginning in mid-March 2020, we started to experience a significant increase in cancellations of scheduled MACI procedures
as  well  as  a  slowdown  in  new  MACI  orders.  Those  cancellations  negatively  impacted  our  results  of  operations  for  the  first  and  second  quarters  of  2020.
These restrictions began to ease in May and, by the end of September 2020, there were no state orders in place that directly impacted a surgeon’s or patient’s
ability to move forward with a MACI surgery. However, the COVID-19 pandemic remains unpredictable and most areas of the United States, and the world,
have experienced a resurgence of COVID-19 infections during the late fall of 2020 and into early 2021. Although hospitals are now better prepared for a
subsequent  surge  in  COVID-19  patients,  regional,  local  and  facility-based  restrictions  on  the  performance  of  elective  surgeries  have  been  reinstituted  at
various  times  in  some  geographies  in  recent  months  and  others  may  follow  in  the  future.  We  believe  our  MACI  business  will  be  negatively  impacted  if
elective  surgical  procedures  are  again  restricted.  Further,  continued,  and  prolonged  material  disruption  to  the  operations  of  our  employees,  distributors,
suppliers or customers will impact our sales and operating results and could lead to potential impairments to inventory and accounts receivable. While trauma
injury admissions have been reported to have declined due to various COVID-19 related restrictions and although Epicel  has been less directly impacted by
the pandemic given the critical nature of severe burn injuries, it is difficult to ascertain the continued impact of COVID on the treatment of severe burns.

®

• We are currently conducting the PEAK (A Study of MACI in Patients Aged 10 to 17 Years with Symptomatic Chondral or Osteochondral Defects of the
Knee) Study at ten (10) sites throughout the United States. Three (3) such sites have currently paused enrollment of new PEAK patients as a result of the
effects of the pandemic, and the Study has not experienced a slow-down in its traditional rate of patient enrollment during 2020. Furthermore, the PEAK
Study or another of our clinical trials may in the future experience difficulties associated with patient visits and study monitoring, which may be paused or
delayed  due  to  changes  in  policies  at  various  clinical  sites,  federal,  state,  local  or  foreign  laws,  rules  and  regulations,  including  closure  of  site  access  to
outside  medical  monitors,  quarantines  or  other  travel  restrictions,  prioritization  of  healthcare  resources  toward  pandemic  efforts,  including  diminished
attention of physicians serving as our clinical trial investigators and reduced availability of site staff supporting the conduct of our clinical trials, interruption
or delays in the operations of the FDA, heightened exposure of patients, principal investigators and site staff to COVID-19 if an outbreak occurs in their
geography, or other reasons related to the COVID-19 pandemic. Further, patients who are already recruited into our clinical trials may be unable or unwilling
to  attend  follow-up  visits  within  the  timelines  specified  in  our  trial  protocols,  potentially  impacting  our  ability  to  meet  our  clinical  trial  endpoints.  An
outbreak may also affect employees of third-party contract research organizations located in affected geographies that we rely upon to carry out our clinical
trials.

• We continue to manufacture MACI and Epicel and we maintain a significant safety back-up of all key raw materials. We do not expect that current supply
chain interruptions will impact our ongoing manufacturing operations. However, we currently rely on third parties to, among other things, manufacture and
supply raw materials, which are used to produce our products, and supply other goods and services to run our business. If any such third parties in our supply
chain are adversely impacted by current or future restrictions or executive orders resulting from the COVID-19 pandemic for an extended period of time,
including staffing shortages, production slowdowns, disruptions in delivery systems, or federal orders requiring the diversion of key supplies for use in the
production  or  manufacturing  of  vaccines  designed  to  inoculate  individuals  against  COVID-19,  our  supply  chain  may  be  disrupted,  limiting  our  ability  to
manufacture  our  products  and  product  candidates  and  conduct  our  research  and  development  operations,  or  commercially  launch  any  of  our  product
candidates, if approved. With respect to customer delivery, MACI final product has an established shelf life of six (6) days and established shipping shelf life
of three (3) days. Currently, MACI is picked-up by courier and shipped by commercial air or ground transportation to our customers’ locations. Epicel final
product has an established shelf life of 24 hours and is hand carried to customer hospital sites by courier. Transportation is primarily by commercial or charter
airline. Although we have not experienced material shipping delays or increased costs to date, significant disruption of air travel could result in the inability to
deliver  MACI  or  Epicel  final  products  to  customer  sites  within  appropriate  timeframes,  which  would  have  a  material  adverse  effect  on  our  business  and
results of operations.

• We  have  largely  restricted  on-site  staff  in  our  facilities  to  only  those  personnel  and  contractors  who  must  perform  essential  activities  related  to  the
manufacture,  production  and  delivery  of  our  products.  We  have  encouraged  the  majority  of  our  remaining  employees  to  work  remotely.  Our  continued
reliance on personnel working from home may negatively impact productivity, or disrupt, delay, or otherwise adversely impact our business. Additionally, the
continued spread or further resurgence of COVID-19 or similar infectious diseases in the U.S. may lead to further

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government-imposed quarantines and restrictions, which may result in the closure of our administrative offices, with our employees working outside of our
offices for an extended period of time. These actions may also result in the disruption of our manufacturing operations, which are currently accomplished
within our administrative offices. Additionally, such quarantines and restrictions may adversely affect our ability to conduct certain product enhancement and
business development activities.

• Our  continued  reliance  on  personnel  working  from  home  may  also  increase  our  cyber  security  risk,  create  data  accessibility  concerns,  and  make  us  more
susceptible to communication disruptions, any of which could adversely impact our business operations or delay necessary interactions with local and federal
regulators,  institutional  review  boards  and  ethics  committees,  third-party  contractors  and  suppliers,  clinical  trial  sites  and  other  important  agencies  and
contractors. Our business operations may be further disrupted if any of our employees, officers or board of directors contract an illness related to COVID-19
and  are  unable  to  perform  their  duties.  For  example,  COVID-19  illness  could  impact  members  of  management  or  our  board  of  directors  resulting  in
absenteeism from management meetings or meetings of the directors or committees of directors, and making it more difficult for management to effectively
oversee our daily operations, or to convene the quorums of the full board of directors or its committees needed to conduct meetings for the management of
our affairs.

•

Continued  spread  or  resurgence  of  the  COVID-19  virus,  may  cause  our  employees,  and  employees  of  third-party  contractors  and  licensees,  including
MediWound, responsible for conducting research and development activities to be unable to access laboratories and places of business for an extended period
of  time  as  a  result  of  the  temporary  closure  of  such  workspaces  and  the  possibility  that  governmental  authorities  further  modify  current  restrictions.  As  a
result, this could delay timely completion of ongoing clinical trials or preclinical activities, and our ability to select future development candidates.

• NexoBrid® is currently a pre-commercial product in North America. On September 16, 2020, we announced that the FDA has accepted for review a BLA
seeking  marketing  approval  for  NexoBrid  in  the  United  States  and  has  assigned  a  PDUFA  target  date  for  the  product  of  June  29,  2021.  However,  health
regulatory agencies globally, including the FDA, have experienced, and may continue to experience disruptions in their operations as a result of the continued
spread of the COVID-19 pandemic. For instance, the COVID-19 pandemic may impact the FDA’s response times to regulatory submissions and its ability to
monitor our clinical trials. Additionally, in many instances across the industry, the FDA has postponed, or has been unable to conduct certain inspections of
domestic and international manufacturing facilities in connection with its regulatory review of product applications as a result of travel and other restrictions
caused by the pandemic. Should such restrictions prevent or delay the FDA in conducting necessary reviews or physical inspections of the manufacturing
facilities  involved  in  the  production  of  NexoBrid,  or  should  other  events  impact  FDA’s  response  times,  the  timeline  for  approval  of  NexoBrid  could  be
materially  delayed,  which  could  materially  affect  the  development,  study  and  ultimate  commercialization  of  the  product.  It  is  unknown  how  long  these
disruptions could continue, were they to occur.

•

The trading prices for our common stock and that of other biopharmaceutical companies have been highly volatile as a result of the COVID-19 pandemic. As
a  result,  we  may  face  difficulties  raising  capital  through  sales  of  our  common  stock  or  such  sales  may  be  on  unfavorable  terms.  In  addition,  a  recession,
depression  or  other  sustained  adverse  market  event  resulting  from  the  continued  spread  or  resurgence  of  the  COVID-19  pandemic  could  materially  and
adversely affect our business and the value of our common stock.

• Given the economic downturn and increased unemployment in the U.S. related to COVID-19, millions of individuals have lost and may lose their employer-
based insurance coverage, which may adversely affect our ability to commercialize our products. In addition, market disruption and rising unemployment
caused by the COVID-19 pandemic may lead to delays in obtaining insurance coverage and reimbursement of newly approved products as well as an increase
in the numbers of uninsured patients and patients who may no longer be able to afford their co-insurance or co-pay obligations. These factors may lead to
decreased  utilization  of  our  products,  which  could  reduce  revenue.  The  continued  outbreak  or  worsening  of  COVID-19  may  also  negatively  impact  our
commercialization strategy for our products and product candidates, if approved. Hospitals and other medical institutions have reduced and diverted staffing,
diverted resources to patients suffering from COVID-19 and limited hospital access for non-patients, which has included our sales personnel. Hospitals may
continue and increase these and similar measures in the future should the COVID-19 virus continue to spread or surge in certain areas. In addition, COVID-
19  levels  in  the  United  States  may  cause  customers  or  patients  to  postpone  or  cancel  previously  scheduled  surgeries  or  to  decline  to  schedule  surgeries
utilizing our products, which would negatively impact our operations and financial results. We have encouraged our sales personnel to conduct many of their
interactions with physicians and patients through the use of

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webinars, telemedicine, direct-to-consumer advertising and social media. These circumstances may adversely affect the ability of our sales professionals to
effectively market our products to physicians in the future, which may have a negative impact on our potential sales and our market penetration.

If any of these risks related to the impact of the COVID-19 pandemic were to occur, our preclinical activities, clinical development progress, data and timelines,
commercialization  efforts  including  any  potential  revenue  from  sales,  supply  chain  continuity,  and  general  business  operations,  could  be  delayed  and/or  materially
harmed  and  our  business,  prospects,  financial  condition,  and  results  of  operations  would  suffer  as  a  result.  The  extent  to  which  the  current  pandemic,  or  a  future
pandemic,  impacts  our  business  and  operations  will  depend  on  future  developments,  such  as  the  ultimate  geographic  spread  of  the  disease,  the  duration  of  the
outbreak, travel restrictions and governmental actions to contain the outbreak or treat its impact, which are highly uncertain and cannot be predicted with confidence.

Risks Related to Our Operations

We may experience significant quarterly and annual fluctuations in our results of operations due to a number of factors.

Our quarterly and annual results of operations may fluctuate significantly due to a variety of factors, many of which are outside of our control. This variability may
lead to volatility in our stock price as investors and research analysts respond to quarterly fluctuations. In addition, comparing our results of operations on a period-to-
period basis, particularly on a sequential quarterly basis, may not be meaningful. You should not rely on our past results as an indication of our future performance.

Factors that may affect our results of operations include:

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•
•
•
•
•
•
•

the timing of new orders and revenue recognition for new and prior year orders;
seasonal buying patterns of our customers;
volatility in the sales of our products;
volume of revenues;
competitive developments;
changes in third-party coverage and reimbursement for our products;
our ability to supply and meet customer demand for our products;
our ability to increase sales to our existing customers, particularly larger customers;
our ability to attract new customers;
our ability to develop and achieve market adoption of our products;
the impact of a recession or any other adverse global economic conditions on our business;
the impact of the current COVID-19 pandemic, or the future outbreak of another highly infectious or contagious disease;
erosion in margins or significant fluctuations in revenues caused by changing customer demand;
the timing and cost of hiring personnel and of large expenses such as third-party professional services;
stock-based compensation expenses, which vary along with changes to our stock price;
fluctuations in foreign currency exchange rates; and
future accounting pronouncements or changes in accounting rules or our accounting policies.

The foregoing factors are difficult to forecast, and these, as well as other factors, could materially adversely affect our quarterly and annual results of operations.
There can be no assurance that the level of revenues and profits, if any, achieved by us in any particular fiscal period, will not be significantly lower than in other
comparable fiscal periods. For example, the rate at which MACI biopsies convert to implants has generally been consistent since the product was first commercially
launched  in  2017.  We  cannot  be  certain  that  this  rate  will  remain  constant  in  the  future,  and  if  this  rate  were  to  decline,  our  revenue  growth  could  be  negatively
impacted.  In  addition,  our  expense  levels  are  based,  in  part,  on  our  expectations  as  to  future  revenues. As  a  result,  if  future  revenues  are  below  expectations,  net
income or loss may be disproportionately affected by a reduction in revenues, as any corresponding reduction in expenses may not be proportionate to the reduction in
revenues. If we fail to achieve our quarterly forecasts, if our forecasts fall below the expectations of investors or research analysts, or if our actual results fail to meet
the expectations of investors or research analysts, our stock price may decline.

26

Seasonal sales patterns and other variations related to our revenue recognition may cause significant fluctuations in our results of operations and cash flows and
may prevent us from achieving our quarterly or annual forecasts, which may cause our stock price to decline.

Historically, and specifically prior to the COVID-19 pandemic, we have had significant seasonal patterns in product orders with the highest volume occurring in
the fourth quarter and the lowest volume occurring in the first quarter. As a result, a significantly higher percentage of our annual revenues have historically been
recognized in the fourth quarter and the lowest percentage of annual revenues in the first quarter of a given calendar year. This is due to a number of factors, including
insurance deductible limits and the time of year during which patients prefer to start rehabilitation. We expect to continue to experience this seasonality of our business
in subsequent years after the COVID-19 pandemic and its related implications have halted.

Our quarterly growth in revenues also may not align with new orders that we receive in a given quarter, which could mask the impact of seasonal variations. This

mismatch can be due to the timing of revenue recognition.

Seasonal  and  other  variations  related  to  our  revenue  recognition  may  cause  significant  fluctuations  in  our  results  of  operations  and  cash  flows,  may  make  it
challenging  for  an  investor  to  predict  our  performance  on  a  quarterly  basis  and  may  prevent  us  from  achieving  our  quarterly  or  annual  forecasts  or  meeting  or
exceeding the expectations of research analysts or investors, which in turn may cause our stock price to decline.

Our operating results will be harmed if we are unable to effectively manage and sustain our future growth or scale our operations.

There can be no assurance that we will be able to manage our future growth efficiently or profitably. Our business remains unproven at a large-scale operational
level  and  actual  revenue  and  operating  margins,  or  revenue  and  margin  growth,  may  be  less  than  expected.  If  we  are  unable  to  scale  our  production  capabilities
efficiently or maintain pricing without significant discounting, we may fail to achieve expected operating margins, which would have a material and adverse effect on
our  operating  results.  Growth  may  also  stress  our  ability  to  adequately  manage  our  operations,  quality  of  products,  safety  and  regulatory  compliance.  If  growth
significantly decreases it will negatively impact our cash reserves, and we may be required to obtain additional financing, which may increase indebtedness or result in
dilution to shareholders. Further, there can be no assurance that we would be able to obtain additional financing on acceptable terms, if at all.

If we do not manage inventory in an effective and efficient manner, it could adversely affect our results of operations.

Many factors affect the efficient use and planning of inventory of certain components and other materials used in our cell manufacturing process to manufacture
our marketed products, such as effectiveness of predicting demand, effectiveness of preparing manufacturing to meet demand, efficiently meeting product demand
requirements  and  expiration  of  materials  in  inventory.  We  may  be  unable  to  manage  our  inventory  efficiently,  keep  inventory  within  expected  budget  goals,  keep
inventory on hand or manage it efficiently, control expired inventory or keep sufficient inventory of materials to meet product demand due to our dependence on third-
party suppliers. Finally,  we  cannot  provide  assurances  that  we  can  keep  inventory  costs  within  our  target  levels. Failure  to  do  so  may  harm  our  long-term  growth
prospects.

We have incurred losses and may not achieve consistent profitability for some time or at all.

For the year ended December 31, 2020 we reported net income, of $2.9 million, for the first time in Company history. Prior to 2020, however, we had incurred net
losses  each  year  since  our  inception  in  1989,  including  a  net  loss  of  $9.7  million  for  the  year  ended  December  31,  2019.  As  of  December  31,  2020,  we  had
accumulated a deficit of approximately $375.8 million and had $100.1 million of cash, cash equivalents and investments. Based on our current plan and existing cash,
cash  equivalents  and  investments  on  hand  we  are  positioned  to  sustain  current  operations  through  at  least  12  months  following  the  issuance  of  the  consolidated
financial statements included in this Annual Report on Form 10-K.

Although we believe we can continue to achieve profitability without the need to raise additional capital, we may incur significant operating losses over the next
several  years  despite  sales  increasing  and  margins  improving,  due  to  continuing  expenses  related  to  research  and  development,  and  the  expense  associated  with
continuing the commercialization of our approved products. We cannot predict with any certainty the existence or amount of future losses. Our ability to maintain
profitability will depend on, among other things, increasing sales of our current products, improving gross margins, successfully

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commercializing new products, completing the development of our future product candidates, timely initiation and completion of clinical trials, obtaining regulatory
approvals, establishing manufacturing, sales and marketing arrangements with third parties, maintaining supplies of key manufacturing components and the possible
acquisition and development of complementary products. Therefore, we may not be able to achieve or sustain profitability.

In the longer term, we may need to raise additional funds in order to continue to complete product development programs and the clinical trials needed to obtain
approval for and commercialize our future product candidates, or to capitalize on potential strategic opportunities. We cannot be certain that actual results will not
differ materially from our current projections and that current capital will be sufficient to achieve profitability or that funding will be available on favorable terms, if at
all. Some of the factors that will impact our ability to raise additional capital and our overall success include:

•
•

The ability to maintain our manufacturing facility’s compliance with FDA requirements, including establishment and product fees;
The  requirements  necessary  to  maintain  in  good  standing  marketing  authorizations  and  licenses  from  regulatory  bodies  in  the  United  States  and  other
countries;
The liquidity and market volatility of our equity securities;
Regulatory and manufacturing requirements and uncertainties;

•
•
• Anticipating technological developments by competitors;
•
•

The rate and degree of progress of our product development; and
The rate and cadence of the regulatory approvals needed to proceed with clinical development programs.

Our products and product development programs are based on novel technologies and are inherently risky.

Our products are subject to the inherent risks of failure associated with the development of new products based on novel technologies. The innovative nature of our
therapeutics  creates  significant  challenges  with  regard  to  product  development  and  optimization,  manufacturing,  regulatory  environment  and  emerging  regulations,
third-party  reimbursement  and  market  acceptance.  Therapeutic  advancements  are  generally  ahead  of  development  and  release  of  regulatory  guidance  and
requirements.  The  lack  of  established  precedents  and  evolving  regulatory  policy  for  novel  products  can  pose  significant  challenges  in  product  and  clinical
development, which can decrease the chances of regulatory success.

Our  products  represent  new  classes  of  therapy  that  the  marketplace  may  not  understand  or  accept.  Furthermore,  the  success  of  our  products  is  dependent  on
wider acceptance by the medical community.

While  our  products  have  had  some  commercial  success  to  date,  the  broader  market  may  not  understand  or  accept  our  products.  Our  products  represent  new
treatments or therapies and compete with a number of more conventional products and therapies manufactured and marketed by others. The nature of our products
creates  significant  challenges  with  regard  to  product  development  and  optimization,  manufacturing,  regulations,  and  third-party  reimbursement.  As  a  result,  the
commercialization  of  our  current  products  and  the  development  pathway  for  our  potential  new  products  may  be  subject  to  increased  scrutiny,  as  compared  to  the
pathway for more conventional products.

The degree of market acceptance of any of our marketed or potential new products will depend on a number of factors, including:

The clinical safety and effectiveness of our products and their demonstrated advantage over alternative treatment methods;

•
• Our ability to demonstrate to healthcare providers that our products provide a therapeutic advancement over standard of care treatment or other competitive

products and methods;

• Our ability to educate healthcare providers on the autologous use of human tissue, to avoid potential confusion with, and differentiate ourselves from, the

ethical controversies associated with human fetal tissue and engineered human tissue;

• Our ability to educate healthcare providers, patients and payers on the safety and adverse reactions involving our products;
• Our ability to meet supply and demand and develop a group of medical professionals familiar with and committed to the use of our products; and

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•

The cost-effectiveness of our products and the reimbursement policies of government and third-party payers.

If the medical community or patients do not accept the safety and effectiveness of our products, it could negatively affect our ability to sell those products, which

would have a material adverse impact on our business, financial condition and operations.

Failure to enter into written agreements with payers for reimbursement of our products and to obtain adequate reimbursement and reimbursement rates could
have a material adverse effect on our financial condition and operating results.

We have a limited network of specialty pharmacy distributors for MACI, and we primarily rely on our specialty pharmacy distributors’ contracts with third-party
payers for reimbursement. Under our distribution agreements with Orsini and AllCare, we assume the credit and collection risk of third-party payers, as Orsini and
AllCare dispense MACI and perform the collection activities. We also sell a portion of MACI implants directly to facilities based on prices stated in an approved
contract or an applicable purchase order with the facility. Often the contracted rates are tied to the facility’s third-party reimbursement from an underlying insurance
provider. We sell Epicel directly to hospitals based on contracted rates stated in an approved contract or an applicable purchase order with the hospital.

Failing to maintain and obtain written agreements from payers for reimbursement of our products or to obtain adequate reimbursement rates could have a material
adverse  effect  on  our  financial  condition  and  operating  results.  In  addition,  healthcare  providers  are  under  pressure  to  increase  profitability  and  reduce  costs.  In
response,  certain  healthcare  providers  are  limiting  coverage  or  reducing  reimbursement  rates  for  the  products  we  provide.  We  cannot  predict  the  extent  to  which
reimbursement for our products will be affected by initiatives to reduce costs for healthcare providers. Failure to collect from such payers or to obtain or maintain
written agreements with such payers or obtaining lower than estimated reimbursement for our products would adversely affect our business, financial conditions and
results of operations.

A cyber security incident could result in a loss of confidential data, give rise to remediation and other expenses, expose us to liability under HIPAA, consumer
protection  and  privacy  laws,  or  other  common  law  theories,  subject  us  to  litigation  and  federal  and  state  governmental  inquiries,  damage  our  reputation,  and
otherwise be disruptive to our business.

We collect and store sensitive information, including intellectual property and personally identifiable information, on our networks. The secure maintenance of this
information  is  critical  to  our  business  operations.  We  have  implemented  multiple  layers  of  security  measures  to  protect  this  confidential  data  through  technology,
processes, and our people. We utilize current security technologies, and our defenses are monitored and routinely reviewed by internal and external parties. Despite
these  efforts,  threats  from  malicious  persons  and  groups,  new  vulnerabilities,  and  advanced  new  attacks  against  information  systems  create  risk  of  cyber  security
incidents.  There  can  be  no  assurance  that  we  will  not  be  subject  to  cyber  security  incidents  that  evade  our  security  measures,  result  in  the  loss  of  personal  health
information  or  other  data  subject  to  privacy  laws  or  disrupt  our  information  systems  and  business.  As  a  result,  cyber  security  and  the  continued  development  and
enhancement of our controls, processes and practices designed to protect our information systems from attack, damage or unauthorized access remain a priority for us.
As cyber threats continue to evolve, we may be required to expend significant additional resources to continue to modify or enhance our protective measures or to
investigate  and  remediate  any  cyber  security  vulnerabilities.  The  occurrence  of  any  of  these  events  could  result  in  interruptions,  delays,  the  loss,  access,
misappropriation,  disclosure  or  corruption  of  data,  liability  under  privacy,  security  and  consumer  protection  laws  or  litigation  under  these  or  other  laws,  including
common  law  theories,  and  subject  us  to  federal  and  state  governmental  inquiries,  any  of  which  could  have  a  material  adverse  effect  on  our  financial  position  and
results of operations and harm our business reputation.

In  addition,  regulators  globally  are  also  imposing  greater  monetary  fines  for  privacy  violations.  For  example,  in  2016,  the  European  Union  adopted  a  new
regulation  governing  data  practices  and  privacy  called  the  General  Data  Protection  Regulation,  or  GDPR,  which  became  effective  on  May  25,  2018.  The  GDPR
applies to any company established in the European Union as well as to those outside the European Union if they collect and use personal data in connection with the
offering of goods or services to individuals in the European Union or the monitoring of their behavior. The GDPR enhances data protection obligations for processors
and controllers of personal data, including, for example, expanded disclosures about how personal information is to be used, limitations on retention of information,
mandatory data breach notification requirements and onerous new obligations on services providers. Non-compliance with the GDPR may result in monetary penalties
of up to €20 million or 4% of worldwide revenue, whichever is greater. The GDPR and other changes in laws or regulations associated with the enhanced protection of
certain types of personal data, such as healthcare data or other sensitive information, could greatly

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increase our cost of providing our products and services or even prevent us from offering certain services in jurisdictions that we may operate in.

We rely on complex information technology systems for various critical purposes, including timely delivery of products and maintaining patient confidentiality.

We have developed comprehensive, integrated information technology (IT) systems for the intake of physician orders for our products, to track product delivery,
and to store patient-related data that we obtain for purposes of manufacturing MACI and Epicel. We rely on these systems to maintain the chain of identity for each
autologous product, and to ensure timely delivery of product, prior to expiration. Each of our products has a limited usable life measured in days from the completion
of the manufacturing process to patient implant or grafting. Accordingly, maintaining accurate scheduling logistics is critical. In addition, these IT systems store and
protect  the  privacy  of  certain  patient  information,  which  is  required  for  the  manufacture  of  our  individualized  cell  therapy  products.  We  have  also  developed  an
integrated information technology system for benefit coordination for MACI patients who have opted-in to the My Cartilage Care program, which we use with our
benefit coordination contractor and our contracted specialty pharmacies. This system contains patient-related information some of which is accessible by company
personnel and healthcare professionals for surgery coordination activities. If any of our systems were to fail or be disrupted for an extended period of time, we could
lose product sales and our revenue and reputation would suffer. Similarly, in the event our systems were to be breached by an unauthorized third-party, that party could
potentially access the aforementioned patient information, which could cause us to suffer further reputational damage and loss of customer confidence. Any one of
these events could cause our business to be materially harmed and our results of operations would be adversely impacted.

Our inability to complete our product development activities successfully would materially limit our ability to operate or finance our operations.

In order to obtain regulatory approvals necessary to commercialize future product candidates in the United States, we must conduct adequate and well-controlled
clinical trials to demonstrate the safety and effectiveness of those products, in compliance with current regulatory requirements. We may not be able to successfully
complete  the  development  of  future  product  candidates,  or  successfully  market  our  technologies  or  future  product  candidates.  We,  and  any  of  our  potential
collaborators, may encounter problems and delays relating to research and development, regulatory approval and intellectual property rights of relevant technologies
and future product candidates. Our research and development programs may not be successful, or our cell therapy technologies and future product candidates may not
facilitate the production of cells outside the human body with the expected results. Additionally, our technologies and future product candidates may not prove to be
safe  and  effective  in  clinical  trials,  and  we  may  not  obtain  the  requisite  regulatory  approvals  for  our  product  candidates.  If  any  of  these  events  occur,  our  future
prospects may be adversely impacted.

We must successfully complete our nonclinical and clinical development program to be able to demonstrate safety and efficacy to seek marketing approval of our
current or future product candidates. Lack of efficacy and or safety events can lead to the discontinuation of clinical development, and this can occur at any stage
of the clinical development program. We may experience numerous unforeseen events during development that can delay or prevent commercialization of our
future development candidates.

The results of early stage clinical trials do not ensure success in later clinical trials, and interim results are not necessarily predictive of final results. Data obtained

from clinical activities are not always conclusive and may be susceptible to varying interpretations, which could delay, limit or prevent regulatory approval.

Additionally, several of our ongoing clinical trials utilize an “open-label” trial design. An “open-label” clinical trial is one where both the patient and investigator
know whether the patient is receiving the investigational product candidate or either an existing approved drug or placebo. Most typically, open-label clinical trials test
only  the  investigational  product  candidate  and  sometimes  may  do  so  at  different  dose  levels.  Open-label  clinical  trials  are  subject  to  various  limitations  that  may
exaggerate any therapeutic effect as patients in open-label clinical trials are aware when they are receiving treatment. Open-label clinical trials may be subject to a
“patient bias” where patients perceive their symptoms to have improved merely due to their awareness of receiving an experimental treatment. In addition, open-label
clinical trials may be subject to an “investigator bias” where those assessing and reviewing the physiological outcomes of the clinical trials are aware of which patients
have received treatment and may interpret the information of the treated group more favorably given this knowledge. The results from an open-label trial may not be
predictive of future clinical trial results with any of our product candidates for which we include an open-label clinical trial when studied in a controlled environment
with a placebo or active control.

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Our planned clinical trials may not begin or be completed on schedule, if at all. Typically, if a biological product is intended to treat a chronic disease, safety and

efficacy data must be gathered over an extended period of time, which can range from six months to three years or more.

With respect to any clinical trials affecting our approved products or future development candidates, failures or delays can occur at any stage of the trials, and may

be directly or indirectly caused by a variety of factors, including but not limited to:

• Delays in securing clinical investigators or trial sites for our clinical trials and their subsequent performance in conducting accurate and reliable trials on a

timely basis;

• Delays in obtaining IRB and other regulatory approvals to commence a clinical trial;
•

Slower than anticipated rates of patient recruitment and enrollment in our clinical trials, or failing to reach the targeted number of patients due to competition
for patients from other trials;
Limited or no availability of coverage, reimbursement and adequate payment from health maintenance organizations and other third-party payers for the use
of biological products supplied for use in our clinical trials;

•

• Negative or inconclusive results from clinical trials;
• Unforeseen adverse effects interrupting, delaying, or halting clinical trials of any future therapeutic product candidates, and possibly resulting in the FDA or

other regulatory authorities denying approval of any future therapeutic product candidates;

• Unforeseen safety issues;
• Approval and introduction of new therapies or changes in standards of practice or regulatory requirements or guidance that render our clinical trial endpoints

or the targeting of our proposed indications obsolete;
Inability to monitor patients adequately during or after treatment or problems with investigator or patient compliance with the trial protocols;
Inability to replicate in large controlled trials safety and efficacy data obtained from a limited number of patients in uncontrolled trials;
Inability or unwillingness of medical investigators to follow our clinical protocols; and

•
•
•
• Unavailability of clinical trial supplies.

The  FDA,  the  IRBs,  and  the  sponsor  monitor  the  progress  of  clinical  trials  and  they  may  suspend  or  terminate  a  clinical  trial  at  any  time  because  of  concerns
related to patient safety or for other considerations. The FDA may impose a clinical hold on our trials because of safety concerns that have arisen for products or
product  candidates  that  are  similar  to  our  product  candidates.  Even  when  successful  clinical  results  are  reported  for  a  product  from  a  completed  clinical  trial,  the
durability of response may not be sustained over time, or may not be sufficient to support regulatory approval.

Our  current  product  development  activities  include  but  are  not  limited  to  projects  directed  at  expanding  clinical  indications,  and  decreasing  the  cost  of
manufacturing  our  products.  These  production  process  changes  may  alter  the  functionality  of  our  cells  and  require  various  additional  levels  of  experimental  and
clinical testing and evaluation. Any such testing could lengthen the time before these product enhancements would be commercially available.

We  rely  on  third  parties  to  conduct  some  of  our  clinical  trials,  and  their  failure  to  perform  their  obligations  in  a  timely  or  competent  manner  may  delay
development and/or impact commercialization, if approved, of our current and future product candidates.

We  use  clinical  research  organizations  (CROs)  to  assist  in  the  conduct  of  our  clinical  trials.  We  may  face  delays  outside  of  our  control  if  these  parties  do  not
perform their obligations in a timely or competent fashion, or if we are forced to change service providers. Any third-party that we hire to conduct clinical trials may
also provide services to our competitors, which could compromise the performance of their obligations to us. If we experience significant delays in the progress of our
clinical trials, the commercial prospects for our current and future product candidates could be harmed and our ability to generate product revenue would be delayed or
prevented. In addition, we and any provider that we retain will be subject to GCP requirements. If GCP and other regulatory requirements are not adhered to by us or
our third-party providers or clinical investigators, the conduct of the trial may be compromised and the development and commercialization of our current and future
product candidates could be delayed or approval may never be obtained.

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Any failure by a CRO, a clinical trial site, or clinical investigator, or us to successfully accomplish clinical trial monitoring, data collection, safety monitoring and
reporting, and data management and other services in a timely manner and in compliance with regulatory requirements could have a material adverse effect on our
ability to utilize the trial to obtain regulatory approval or complete clinical development of our product candidates to support regulatory approval. Problems with the
timeliness or quality of the work of a CRO or a clinical trial site or clinical investigator may lead us to seek to terminate the relationship and use an alternate provider.
However, making such changes may be costly and may delay our trials, could affect regulatory approval and contractual restrictions may make such a change difficult
or impossible. Additionally, it may be difficult to find a replacement organization that can conduct our trials in an acceptable manner and at an acceptable cost.

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

All of our products face intense competition from existing and future products marketed by large companies. These competitors may successfully market products
that compete with our products, identify and bring to market new product candidates earlier than we do, or develop products that are more effective or less costly than
our products. These competitive factors could require us to conduct substantial new research and development activities to establish new product targets, which would
be costly and time consuming. These activities can adversely impact our ability to effectively commercialize products and achieve revenue and profits.

If we do not keep pace with our competitors and with technological and market changes, our products will become less attractive or obsolete and our business may
suffer.

The markets for our products are highly competitive, subject to rapid technological changes, and vary for different product candidates and processes that directly
compete with our products. Our competitors in the medical and biotechnology industries may have superior products, research and development, manufacturing, and
marketing capabilities, financial resources or marketing positions. Furthermore, our competitors may have developed, or could in the future develop, new technologies
that compete with our products or even render our products obsolete.

To  the  extent  that  others  develop  new  technologies  that  address  the  targeted  application  for  our  products,  our  business  will  suffer.  Finally,  if  we  are  unable  to
continue to develop and market new products and technologies in a timely manner, the demand for our products may decrease or our products could become obsolete,
and our revenue may decline or our growth prospects may be adversely affected.

Ethical,  legal,  social  and  other  concerns  surrounding  the  use  of  human  tissue  in  synthetic  biologically  engineered  products  may  negatively  affect  public
perception of us or our products, or may result in increased scrutiny of our products and any future product candidates from a regulatory perspective, thereby
reducing demand for our products, restricting our ability to market our products, or adversely affecting the market price for our common stock.

The commercial success of our products depends in part on general public acceptance of the use of human tissue for the treatment of human diseases and other
conditions. While not as controversial as the use of embryonic stem cells and fetal tissue, the use of adult tissue has been the subject of substantial debate regarding
related ethical, legal and social issues. We do not use embryonic stem cells or fetal tissue, but the public may not be able to, or may fail to, differentiate our autologous
use of adult tissue from the use by others of embryonic stem cells or fetal tissue. This could result in a negative perception of our company or our products.

Future adverse events in the field of cellular based therapy or changes in public policy could also result in greater governmental regulation of our products and

potential regulatory uncertainty or delay relating to any required testing or approval.

Restrictions on the use of animal-derived materials could harm our product development and commercialization efforts.

Some of the manufacturing materials and/or components that we use in, and which are critical to, implementation of our technology involve the use of animal-
derived  products,  including  fetal  bovine  serum.  Supplier  changes  or  regulatory  actions  may  limit  or  restrict  the  availability  of  such  materials  for  clinical  and
commercial  use  for  a  variety  of  reasons  including  contamination  or  perceived  risk  of  contamination  with  an  adventitious  agent,  such  as  bovine  spongiform
encephalopathy, in one

32

of  our  suppliers’  herds. This  may  lead  to  a  restricted  supply  of  the  serum  currently  required  for  our  product  manufacturing  processes.  Any  restrictions  on  these
materials would impose a potential competitive disadvantage for our products or prevent our ability to manufacture our cell products. The FDA and other regulatory
agencies have issued regulations for controls over bovine material in animal feed. These regulations do not appear to affect our ability to purchase the manufacturing
materials we currently use. However, regulatory agencies may introduce new regulations that could affect our operations. Our inability to develop or obtain alternative
compounds would harm our product development and commercialization efforts. There are certain limitations in the supply of certain animal-derived materials, which
may lead to delays in our ability to complete clinical trials or eventually to meet the anticipated market demand for our cell products.

If our licensing arrangement with MediWound is unsuccessful, our development of NexoBrid and its associated revenues may be limited.

We have entered into a licensing arrangement with MediWound Ltd. for the development of NexoBrid in North America. However, there can be no assurance that
this agreement and our and MediWound’s efforts pursuant to it will result in FDA approval of NexoBrid, or that we will be able to market NexoBrid at a profit. Under
the terms of the License Agreement, MediWound will continue to conduct all development activities under the supervision of a Central Steering Committee comprised
of members of each party until the BLA is approved and subsequently transferred to Vericel. Collaboration and licensing arrangements pose many risks, including, but
not limited to, the following:

•
•
•
•

•
•

•

collaborations and licensing arrangements may be terminated;
collaborators and licensors may delay clinical trials and prolong clinical development, or under-fund or stop a clinical trial;
expected revenue might not be generated because product candidates may not be approved;
collaborators  and  licensors  could  independently  develop,  or  develop  with  third  parties,  products  that  could  compete  with  our  future  products  despite  non-
competition provisions;
the terms of our contracts with current or future collaborators and license parties may not be favorable to us in the future;
disputes  may  arise  delaying  or  terminating  the  research,  development,  or  commercialization  of  our  product  candidates,  or  result  in  significant  and  costly
litigation or arbitration; and
one or more third-party developers could obtain approval for a similar product prior to the product candidate resulting in unforeseen price competition in
connection with the product candidate.

Product development is a lengthy and expensive process, with an uncertain outcome.

We intend to commercialize NexoBrid in the U.S. and potentially other North American countries. However, before we can commercialize NexoBrid, we must first
obtain  regulatory  approval  for  the  sale  of  NexoBrid  in  any  jurisdiction,  which  includes  the  submission  of  an  application  utilizing  completed  and  ongoing  clinical
studies to demonstrate that the product is safe and effective. We depend on MediWound for its efforts in completing clinical trials and other clinical activities pursuant
to the development plan, obtaining regulatory approval and manufacturing and supplying NexoBrid.

Certain events could delay or prevent our ability to successfully gain regulatory approval, including:

•
•

•
•

patients may not participate in necessary follow-up visits to obtain required data, which would result in significant delays in the clinical testing process;
an  audit  of  MediWound’s  supply  chain  or  manufacturing  facilities  and/or  processes  could  reveal  noncompliance  or  a  regulatory  agency  requires  further
testing or inspections of such processes;
third-party contractors, such as a research institute, may fail to comply with regulatory requirements or meet their contractual obligations to MediWound;
undetected or concealed fraudulent activity by a clinical researcher, if discovered, could preclude the submission of clinical data prepared by that researcher,
lead to the suspension or substantive scientific review of one or more of our marketing applications by regulatory agencies, and result in the recall of any
approved product distributed pursuant to data determined to be fraudulent; and

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•

an audit of preclinical or clinical studies by regulatory authorities may reveal noncompliance with applicable protocols or regulations, which could lead to
disqualification of the results and the need to perform additional studies.

NexoBrid may not be approved for treatment of severe burns in the United States and other North American markets, or its approval may be materially delayed.

Our continued growth partially depends on our and MediWound’s ability to develop and obtain regulatory approval from the FDA for NexoBrid for treatment of
severe burns in the United States. On September 16, 2020, we announced that the FDA has accepted for review a BLA seeking marketing approval for NexoBrid in
the United States, and has assigned a PDUFA target date for the product of June 29, 2021. The BLA submission is based in large part on data derived from a U.S.
Phase  3  pivotal  study.  MediWound  is  conducting  twelve  and  twenty-four  month  safety  follow-ups  for  cosmesis,  function,  quality  of  life  and  other  safety
measurements. Data from MediWound’s twelve-month follow-up has been compiled and is being evaluated by the FDA, while the twenty-four month follow-up is
ongoing and will be submitted as a safety update as part of post-approval commitment, if the BLA is approved. While this and previous studies have met their primary
endpoints, we cannot predict the outcome of the planned safety follow-ups, whether the FDA will approve the BLA based on the available preclinical and clinical data
and submitted manufacturing processes and cGMP data, whether the FDA will be able to conduct necessary inspections of the manufacturing facilities involved in the
production of NexoBrid, whether MediWound’s responses to certain additional information requests from the agency will be considered sufficient by the agency, how
long the FDA may take to review and approve NexoBrid, or whether any such approval in the United States will ultimately be granted. Similarly, we cannot predict
how  long  regulatory  authorities  in  Mexico  or  Canada,  if  sought,  will  take  to  provide  NexoBrid  with  marketing  authorization  in  their  jurisdictions  or  whether  such
authorizations will be granted at all. A significant delay or a failure to receive regulatory approval for NexoBrid in the United States may have a material adverse
impact on our business prospects.

There is no guarantee that NexoBrid will be accepted in the market even if regulatory approval is received.

The success of NexoBrid, if and when approved, depends upon the acceptance of NexoBrid by patients, the medical community and third-party payers, effectively
competing with other products, a continued acceptable safety profile following approval and qualifying for, maintaining, enforcing and defending related intellectual
property rights and claims. Even if we and MediWound successfully obtain regulatory approvals to market NexoBrid, our revenues will be dependent, in part, upon
the size of the markets for which we gain regulatory approval. If the markets that we are targeting are not as large as we estimate and/or if the acceptance and use of
NexoBrid within those markets is not as significant as we estimate, we may not generate significant revenues from sales of such products, if approved.

Our licensor, MediWound, is dependent on a contract with the U.S. Biomedical Advanced Research and Development Authority to fund the Phase 3 clinical trial
and other development activities of NexoBrid in the United States and these contracts may be terminated by BARDA at any time.

MediWound has a contract with BARDA valued at up to $132 million for the advancement of the development and manufacturing, as well as the procurement, of
NexoBrid in the United States. Under the contract, BARDA has agreed to fund up to $56 million of the development costs of NexoBrid required to obtain marketing
approval in the United States, including its ongoing pediatric Phase 3 study and its expansion to include U.S. pediatric burn care sites, and has an option to further
fund  $10  million  in  development  activities  for  other  potential  NexoBrid  indications.  BARDA  confirmed  its  previous  commitment,  began  procuring  NexoBrid  in
August and December of 2020 and confirmed additional deliveries will occur over the subsequent five quarters for emergency stockpile, as part of the HHS mission to
build national preparedness for public health medical emergencies. The initial BARDA procurement is valued at $16.5 million. In addition, BARDA holds an option
to procure additional quantities of NexoBrid through funding of up to $50 million. BARDA recently awarded MediWound a new contract to develop NexoBrid for the
treatment  of  Sulfur  Mustard  injuries  as  part  of  BARDA's  preparedness  for  mass  casualty  events.  The  contract  provides  approximately  $12  million  of  funding  to
support research and development activities up to pivotal studies in animals under the U.S. FDA Animal Efficacy Rule and contains options for additional funding of
up to $31 million for additional development activities, animal pivotal studies, and the BLA submission for licensure of NexoBrid for the treatment of Sulfur Mustard
injuries. MediWound also was recently awarded funding for the NexoBrid expanded access treatment (NEXT) protocol being conducted under the FDA’s expanded
access program. However,  the  contracts  provide  that  BARDA  may  terminate  the  contract  at  any  time,  at  its  convenience,  without  any  further  funding  obligations.
There can be no assurances that BARDA will not terminate the contract. Changes in government budgets and agendas may result in a decreased and de-prioritized
emphasis on supporting the development of products for the treatment of severe burns such as NexoBrid. Any reduction or delay in BARDA funding may result in a
decrease in planned development activities, including the development of

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NexoBrid for the treatment of Sulfur Mustard injuries and the NEXT study. In addition, the loss of funding may adversely affect MediWound’s ability to complete the
required activities to comply with its obligations under the License Agreement. This could lead to a modification of the financial provisions of our agreement or a
significant  delay  in  the  development  of  NexoBrid.  Further,  we  cannot  provide  any  assurances  as  to  when  or  whether  BARDA’s  commitment  for  procurement  of
NexoBrid will occur or when or whether BARDA’s option to fund additional development activities for NexoBrid will be exercised.

Risks Related to the Manufacturing and Production of Our Products

We  have  limited  manufacturing  capacity  and  our  commercial  manufacturing  operations  in  the  U.S.  depend  on  one  facility.  If  the  facility  is  destroyed  or  we
experience any manufacturing difficulties, disruptions, or delays, this could limit supply of our products or adversely affect our ability to conduct clinical trials
and our business would be adversely impacted.

We  presently  conduct  all  of  our  commercial  manufacturing  operations  in  the  U.S.,  at  one  facility  located  in  Cambridge,  Massachusetts.  As  a  result,  all  of  the
commercial manufacturing for the U.S. market of our marketed products, MACI and Epicel, takes place at a single U.S. facility. If regulatory, manufacturing or other
problems require us to discontinue production at the Cambridge facility, we will not be able to supply our products to our patients, which would adversely impact our
business. If this facility, or the equipment in it, is significantly damaged or destroyed by fire, flood, power loss or similar event, we will not be able to quickly or
inexpensively replace our manufacturing capacity, and we may not be able to replace our facility at all. In the event of a temporary or protracted loss of the facility or
critical equipment, we might not be able to transfer manufacturing to a third-party. Even if we could transfer manufacturing from one facility to a third-party, the shift
would  likely  be  expensive  and  time-consuming,  particularly  since  an  alternative  facility  would  need  to  comply  with  applicable  regulatory  and  quality  standard
requirements whereby validation and FDA approval would be required before any products manufactured at that facility could be made commercially available.

While  we  do  maintain  insurance  coverage  against  damage  to  our  property  and  equipment,  if  we  have  underestimated  our  insurance  needs,  we  will  not  have
sufficient insurance to cover losses above and beyond the limits on our policies. Additionally, any supply interruption could harm our reputation and cause our product
sales and profitability to suffer even after such supply interruption is corrected.

Failure of third parties, including for example Matricel GmbH, to manufacture or supply certain components, equipment, disposable devices and other materials
used in our MACI or Epicel cell manufacturing processes would impair our cell product development and commercialization.

We rely on third parties, including Matricel GmbH (Matricel) to manufacture and/or supply certain of our devices/manufacturing equipment and to manufacture
and/or supply certain components, equipment, disposable devices and other materials used in our cell manufacturing process to manufacture our marketed cell therapy
products and to develop our product candidates. In many instances these third parties serve as our sole suppliers. For example, Matricel is the sole supplier of the
membrane for MACI. It would be difficult to obtain alternate sources of supply on a short-term basis due to the need for FDA approval of a new supplier. If any of our
manufacturers or suppliers fails to perform its respective obligations, or if our supply of certain components, equipment, disposable devices and other materials is
limited or interrupted, it could impair our ability to manufacture our products, which would delay our ability to market our commercial products or future product
candidates or conduct clinical trials on a timely and cost-competitive basis, if at all.

Many of our suppliers are sole or single source suppliers. We do not have long-term supply agreements with many of our third‑party sole or single source suppliers
of certain components and other materials used in our cell manufacturing process to manufacture our marketed cell therapy products. We purchase our required supply
on a purchase order basis, and at any time the third-party suppliers could stop supplying our orders. FDA approval of a new supplier may be required if these materials
become unavailable from our current suppliers. Although there may be other suppliers that have equivalent materials that would be available to us, FDA approval of
any alternate suppliers, if required, could take several months or a year or more to obtain, if we could obtain such approval at all. Should we need to find alternate
manufacturers or suppliers, we will also need to verify, such as through a manufacturing comparability study, that any new manufacturing process will produce our
product candidate according to the specifications previously submitted to the FDA or another regulatory authority. Any delay, interruption or cessation of production
by our third-party suppliers of important materials, any delay in qualifying new materials, if necessary, or any delay associated with the transition to and verification of
any new manufacturers or suppliers would prevent or delay our ability to manufacture products. In addition, a supplier’s variation in a raw material or testing, either
unknown to us or incompatible with our manufacturing process, or any other problem with our materials, testing or components, would prevent or

35

delay our ability to manufacture products. These delays may limit our ability to meet demand for our products, which would have a material adverse impact on our
business, results of operations and financial condition.

We may be unable to establish any agreements with third-party suppliers or to do so on acceptable terms. Even if we are able to establish agreements with third-
party  suppliers,  reliance  on  third-party  suppliers  entails  additional  risks,  including  the  possible  breach  of  the  supply  agreement  by  the  third-party,  and  the  possible
termination or nonrenewal of the agreement by the third-party at a time that is costly or inconvenient for us.

In  addition,  we  may  not  be  able  to  continue  our  present  arrangements  with  our  suppliers,  supplement  existing  relationships,  establish  and  maintain  new
relationships or be able to identify and obtain the ancillary materials that are necessary to develop our product candidates in the future. Our dependence upon third
parties for the supply and manufacture of these items could adversely affect our ability to develop and deliver commercial and commercially feasible products on a
timely and competitive basis.

Failure by our third-party manufacturers, including Matricel, to comply with the regulatory requirements set forth by the FDA with respect to our products could
limit our ability to manufacture commercial products.

Third-party manufacturers, such as Matricel, are subject to inspection by the FDA for current Good Manufacturing Practice, or cGMP, compliance, as well as for
their  ability  to  manufacture  the  components,  products  or  product  candidates  in  compliance  with  the  established  process  and  procedure  for  the  product  or  product
candidate during an inspection. We may compete with other companies for access to these manufacturers’ facilities and may be subject to delays in manufacture if the
manufacturers give other clients higher priority than they give to us. If we are unable to secure and maintain third-party manufacturing capacity, the development and
sales of our products and product candidates, if approved, and our financial performance may be materially affected.

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

Complying with cGMP, ICH and other non-U.S. regulatory requirements will require that we expend time, money, and effort in production, recordkeeping, and
quality control to assure that the product or product candidate meets applicable specifications and other requirements. We, or our contracted manufacturing facility,
must also pass a pre-approval inspection by the FDA for future product candidates, and are subject to routine FDA cGMP inspections. Should the FDA determine that
an inspection is necessary for approval and an inspection cannot be completed during the review cycle due to COVID-19 pandemic restrictions on travel, the FDA has
stated that it generally intends to issue a complete response letter. Further, if there is inadequate information to make a determination on the acceptability of a facility,
the FDA may defer action on the application until an inspection can be completed. In 2020, several companies announced receipt of complete response letters due to
the  FDA’s  inability  to  complete  required  inspections  for  their  applications.  Regulatory  authorities  outside  the  U.S.  may  adopt  similar  restrictions  or  other  policy
measures in response to the COVID-19 pandemic and may experience delays in their regulatory activities. Failure to address any FDA inspection observations in a
timely manner, pass pre-approval inspections or comply with cGMP requirements can result in delays to approvals for future product candidates and/or regulatory
action that can limit the ability to manufacture commercial products. As a result, our business, financial condition, and results of operations may be materially harmed.

The manufacture of cell therapy products is characterized by inherent risks and challenges and has proven to be a costly endeavor relative to manufacturing other
therapeutic products.

The manufacture of cell therapy products, such as our products and product candidates, is highly complex and is characterized by inherent risks and challenges
such  as  biological  raw  material  inconsistencies,  logistical  challenges,  significant  quality  control  and  assurance  requirements,  manufacturing  complexity,  and
significant manual processing. Unlike products that rely on chemicals for efficacy, such as most pharmaceuticals, cell therapy products are difficult to characterize due
to the inherent variability of biological input materials. When manufacturing autologous cell therapies, the number and composition of the cell population varies from
patient-to-patient, in part due to the age of the patient, since the therapy is dependent on patient-specific physiology. Such variability in the number and composition of
these cells could adversely affect our ability to

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manufacture  autologous  cell  therapies  in  a  cost-effective  manner  and  meet  acceptable  product  release  specifications  for  use  in  a  clinical  trial  or,  if  approved,  for
commercial sale.

Difficulty in characterizing biological materials or their interactions creates greater risk in the manufacturing process. We attempt to mitigate risks associated with
the manufacture of biologics by continuing to improve the characterization of all of our input materials, utilizing multiple vendors for supply of qualified biological
materials when possible, and manufacturing some of these materials ourselves. However, there can be no assurance that we will be able to maintain adequate sources
of biological materials or that the biological materials that we maintain in inventory will yield finished products that satisfy applicable product release criteria. Our
inability to obtain necessary biological materials or to successfully manufacture cell therapy products that incorporate such materials could have a material adverse
effect on our results of operations.

There can be no assurance that we or any third-party contractors with whom we enter into strategic relationships will be successful in streamlining manufacturing
operations and implementing efficient, low-cost manufacturing capabilities and processes that will enable us to meet and/or maintain the quality, price and production
standards or production volumes necessary to achieve our growth and profitability objectives as projected, or at all. Additionally, two vaccines for COVID-19 were
granted Emergency Use Authorization by the FDA in late 2020, and more are likely to be authorized in the coming months. The resultant demand for vaccines and the
potential for manufacturing facilities and materials to be commandeered under the Defense Production Act of 1950, or equivalent foreign legislation, may make it
more difficult to obtain materials or manufacturing supplies for the products needed for our preclinical studies or clinical trials or for our commercial product, which
could lead to delays in studies, trials, or our commercial supply.

If any of our manufacturers or suppliers fails to perform its respective obligations, or if our supply of certain components, equipment, disposable devices and other
materials is limited or interrupted, ultimately we may be forced to manufacture the materials ourselves, for which we may not have the capabilities or resources. In
some cases, the technical skills required to manufacture our products or product candidates may be unique or proprietary to the original manufacturer or supplier, and
we may have difficulty, or there may be contractual restrictions prohibiting us from, transferring such skills to a back-up or alternate supplier, or we may be unable to
transfer such skills at all.

Risks Related to Our Regulation by the FDA and other Government Entities

Failure to maintain required regulatory approvals would severely limit our ability to sell our products.

We must maintain our domestic regulatory approvals to continue to commercialize our products in the United States. We must demonstrate the safety, purity and
potency, or efficacy, of cell therapy products to obtain FDA regulatory approval prior to marketing in the United States. Demonstration of safety and efficacy requires
the conduct of nonclinical studies and well-controlled clinical trials in compliance with FDA, International Conference of Harmonization (ICH) and applicable local
regulations. The FDA regulatory review process to obtain marketing approval is a rigorous process that requires demonstrating the ability to manufacture the product
in compliance with cGMP in addition to demonstrating a favorable risk/benefit profile and making certain post-marketing commitments.

To date, our product commercialization efforts have been limited to the United States. In the event we market any products outside of the U.S. in the future, we will
be required to maintain our foreign regulatory approvals in compliance with regulatory requirements and applicable local regulations to allow for commercialization
outside the U.S. Regulatory requirements outside the U.S. often require additional studies and data to obtain registration and, as a result, approval timelines can also be
longer than those in the U.S.

The  safety,  potency  and  purity  of  our  products  must  be  monitored  to  be  in  compliance  with  FDA  requirements  for  safety,  cGMP,  and  all  other  applicable
regulations. This requires adverse event monitoring and reporting to regulatory agencies, as well as submission and approval of any changes in the manufacturing
process.  Our  manufacturing  and  testing  facilities  are  subject  to  FDA  periodic  inspections  for  compliance  with  cGMP  requirements.  Failure  to  meet  regulatory
requirements  and  post-marketing  commitments  and  maintain  cGMP  compliance  could  result  in  severe  and  detrimental  regulatory  actions,  including  the  loss  of
marketing approval.

Any changes in the regulatory requirements that affect our products and/or future product candidates could prevent, limit or delay our ability to market or develop
new product candidates.

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FDA regulations establish the regulatory requirements for drugs, devices and biological products. Our cell therapy products are regulated as devices or biologics
under current regulations. Biologics require BLA approval in the U.S. prior to being marketed. The regulations and guidance that govern the approval of biological
products for marketing in the U.S. are subject to review and change by the FDA, and such potential changes could have an adverse impact on our ability to continue to
market our products and bring new products to the market.

The price and sale of any of our products may be limited by health insurance coverage and government regulation.

Maintaining  and  growing  sales  of  our  products  will  depend  in  large  part  on  the  availability  of  adequate  coverage  and  the  extent  to  which  third-party  payers,
including  health  insurance  companies,  health  maintenance  organizations,  and  government  health  administration  authorities  such  as  the  military,  Medicare  and
Medicaid,  private  insurance  plans  and  managed  care  programs  will  pay  for  the  cost  of  the  products  and  related  treatment.  Hospitals  and  other  healthcare  provider
clients that purchase our products typically bill various third-party payers to cover all or a portion of the costs and fees associated with the procedures in which such
products are used, sometimes including the cost of the purchase of these products.

Many private payers in the United States use coverage decisions and payment amounts determined by the Centers for Medicare & Medicaid Services (CMS), as
guidelines in setting their coverage and reimbursement policies. While certain procedures using our products are currently covered by Medicare and other third-party
payers,  future  action  by  CMS  or  other  government  agencies,  including  the  imposition  of  coverage  and  reimbursement  limitations,  may  diminish  payments  to
physicians, outpatient centers and/or hospitals for covered services. Additionally, payers may require us to conduct post-marketing studies in order to demonstrate the
cost-effectiveness of our products and current and future product candidates to such payers’ satisfaction. Such studies might require us to commit a significant amount
of management time and financial and other resources. Our products and future products might not ultimately be considered cost-effective. As a result, we cannot be
certain that the procedures performed with our products will be reimbursed at a cost-effective level or reimbursed at all. Furthermore, the healthcare industry in the
United States has experienced a trend toward cost containment as government and private insurers seek to control healthcare costs by imposing lower payment rates
and negotiating reduced contract rates with service providers. Increasingly, third-party payers have attempted to control costs by challenging the prices charged for
medical products. Therefore, we cannot be certain that the procedures performed with our products will be reimbursed at a cost-effective level. Nor can we be certain
that  third-party  payers  using  a  methodology  that  sets  amounts  based  on  the  type  of  procedure  performed,  such  as  those  utilized  in  many  privately  managed  care
systems and by Medicare, will view the cost of our products as justified so as to incorporate such costs into the overall cost of the procedure.

Moreover, we are unable to predict what changes will be made to the reimbursement methodologies used by third-party payers in the future. As a result of the
continuing evaluation and assessment of these expected payments, our estimates for expected payments could change. We cannot be sure that reimbursement will be
available for any product that we commercialize and, if reimbursement is available, the level of such reimbursement. Reimbursement may impact the demand for, or
the price of, any product or product candidate for which we obtain marketing approval. Adequate third-party reimbursement might not be available to enable us to
maintain price levels sufficient to realize an appropriate return on investment in our products and future product development. If coverage or adequate reimbursement
is not available, or if our costs of production increase faster than increases in reimbursement levels, we may not be able to successfully grow the sales of our products
or commercialize any current and future product candidates for which marketing approval is obtained. If reimbursement is not available or is available only at limited
levels, we may not be able to successfully commercialize any product or product candidate for which we obtain marketing approval.

We are subject to significant regulation with respect to the manufacturing of our products.

All of those involved in the preparation of a cellular therapy for commercial sale or clinical trials, including our existing supply contract manufacturers and clinical
trial  investigators,  are  subject  to  extensive  and  continuing  government  regulations  by  the  FDA  and  comparable  agencies  in  other  jurisdictions.  Components  of  a
finished  therapeutic  product  approved  for  commercial  sale  or  used  in  late-stage  clinical  trials  must  be  manufactured  in  accordance  with  cGMP. These  regulations
govern manufacturing processes and procedures and the implementation and operation of quality systems to control and assure the quality of investigational products
and products approved for sale. Our facilities and quality systems and the facilities and quality systems of some or all of our third-party contractors and suppliers are
subject to pre-approval and routine FDA inspections for compliance with the applicable regulations as a condition of FDA approval of our products.

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Generally, if any FDA inspection or audit identifies a failure to comply with applicable regulations or if a violation of our product specifications or applicable
regulation occurs independent of such an inspection or audit, we or the FDA may require remedial measures that may be costly and/or time consuming for us or a
third-party  to  implement  and  that  may  include  the  temporary  or  permanent  suspension  of  a  clinical  trial  or  commercial  sales,  recalls,  warning  letters,  market
withdrawals, seizures or the temporary or permanent closure of a facility. Any such remedial measures imposed upon us or third parties with whom we contract could
materially harm our business.

We could incur significant costs complying with environmental and health and safety requirements, or as a result of liability for contamination or other harm
caused by hazardous materials that we use.

Our  research  and  development  and  manufacturing  processes  involve  the  use  of  hazardous  materials.  We  are  subject  to  federal,  state,  local  and  foreign
environmental requirements, including regulations governing the use, manufacture, handling, storage and disposal of hazardous materials, discharge to air and water,
the cleanup of contamination and occupational health and safety matters. We cannot eliminate the risk of contamination or injury resulting from hazardous materials,
and we may incur liability as a result of any contamination or injury. Under some environmental laws and regulations, we could also be held responsible for costs
relating to any contamination at our past or present facilities and at third-party waste disposal sites where we have sent waste. These could include costs relating to
contamination that did not result from any violation of law, and in some circumstances, contamination that we did not cause. We may incur significant expenses in the
future  relating  to  any  failure  to  comply  with  environmental  laws. Any  such  future  expenses  or  liability  could  have  a  significant  negative  impact  on  our  financial
condition. The enactment of stricter laws or regulations, the stricter interpretation of existing laws and regulations or the requirement to undertake the investigation or
remediation of currently unknown environmental contamination at our own or at a third-party site may require us to make additional expenditures, which could be
material.

In order to obtain marketing authorization of any of our current or future therapy product candidates in the United States, the FDA requires us to submit a BLA
or  marketing  application,  which  is  subject  to  the  agency’s  detailed  review  and  the  denial  of  such  applications  could  negatively  impact  our  prospects,  financial
condition and future results.

Cell therapy and other products require FDA review under an appropriate marketing application prior to commercialization. Future cell and other biologic therapy
candidates would be subject to FDA’s biological product requirements and would require submission of a BLA. The BLA is a request for permission to introduce, or
deliver  for  introduction,  a  biologic  product  into  interstate  commerce  in  the  U.S.  and,  once  submitted,  undergoes  a  detailed  and  rigorous  review  by  the  FDA.  The
review  process  includes,  among  other  requirements,  pre-approval  inspections  of  the  manufacturing  facility.  Additionally,  approval  may  rely  on  post-market
commitments.  These  commitments  may  include  costly  activities,  such  as  additional  clinical  trials,  and  a  failure  to  meet  these  commitments  can  result  in  negative
actions by the FDA, including the withdrawal of the product from the market.

Our business, financial condition, results of operation and cash flows could be significantly and negatively affected by substantial governmental regulations.

Our products are subject to rigorous regulation by the FDA and numerous other federal, state and foreign governmental authorities. Overall, there appears to be a

trend toward more stringent regulation worldwide, and we do not anticipate that this trend will dissipate in the near future.

In  general,  the  development,  testing,  labeling,  manufacturing  and  marketing  of  our  products  are  subject  to  extensive  regulation  and  review  by  numerous
governmental authorities both in the United States and abroad. The regulatory process requires the expenditure of significant time, effort and expense to bring new
products to market. For example, the FDA approved Epicel as a HUD pursuant to an HDE application. A HUD is a medical device intended to benefit patients in the
treatment or diagnosis of a disease or condition that affects not more than 8,000 individuals in the United States per year. Once a HUD receives a HDE from the FDA,
the product may be marketed and sold in the U.S. However, IRB approval is required before a HUD can be used at a facility, with the exception of emergency use. The
HDE  holder  is  responsible  for  ensuring  that  the  product  is  administered  only  in  facilities  having  an  IRB  that  is  constituted  and  which  acts  in  accordance  with  the
agency’s regulation governing IRBs, including the requirement of continuing review of the use of the device. HUDs are also subject to additional FDA requirements,
such as adverse event reporting and the submission of updated information on a periodic basis to demonstrate that the HUD designation is still valid. Failure to meet
FDA requirements pertaining to a HUD could result in the suspension or revocation of the HDE.

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If the HDE for Epicel is suspended or revoked, marketing approval for the product would require the submission and approval of a premarket approval application
(PMA) in order for Epicel to be commercially available. The PMA process is costly, lengthy and uncertain. A PMA must be supported by extensive data, including,
but not limited to, technical, preclinical, clinical trial, manufacturing and labeling data to demonstrate to the FDA’s satisfaction the safety and efficacy of the device for
its intended use. If the HDE approval for Epicel was withdrawn, and we were unable to obtain premarket approval through the PMA process, we would be unable to
market Epicel for sale in the U.S.

We are also required to implement and maintain stringent reporting, labeling and record keeping procedures for our products, both in the United States, and abroad.
Specifically, in the United States, both before and after a product is commercially released, we have ongoing responsibilities under FDA regulations. Compliance with
the  FDA’s  requirements,  including  the  FDA’s  cGMP  recordkeeping  regulations,  labeling  and  promotional  requirements  and  adverse  event  reporting  regulations,  is
subject to continual review and is monitored rigorously through periodic inspections by the FDA and through submission of annual reports. Our failure to comply with
federal, state and foreign governmental regulations could lead to the issuance of warning letters or untitled letters, the imposition of injunctions, suspensions or loss of
regulatory approvals, product recalls, termination of distribution, product seizures or civil penalties. In the most extreme cases, criminal sanctions or the closure of our
manufacturing facility are possible.

In addition, the pharmaceutical, biologic and medical device industries also are subject to many complex laws and regulations governing Medicare and Medicaid
reimbursement, and which target healthcare fraud and abuse. Many of these laws and regulations are subject to interpretation. In many instances, manufacturers and
the  life  science  industry  do  not  have  the  benefit  of  significant  regulatory  or  judicial  interpretation  of  these  laws  and  regulations.  In  certain  public  statements,
governmental  authorities  have  taken  positions  on  issues  for  which  little  official  interpretation  was  previously  available.  Some  of  these  positions  appear  to  be
inconsistent with common practices within the industry but have not previously been challenged.

Various  federal  and  state  agencies  have  become  increasingly  active  in  recent  years  in  their  investigation  and  prosecution  of  various  business  practices,  such  as
through  the  enforcement  of  the  federal  Anti-kickback  Statute,  the  federal  False  Claims  Act  and  the  federal  Food,  Drug  &  Cosmetic  Act  and/or  similar  state  laws.
Governmental and regulatory actions against us could result in various consequences that could adversely impact our operations, including:

The recall or seizure of products;
The suspension or revocation of the authority necessary for the production or sale of a product;
The suspension of shipments from particular manufacturing facilities;
The imposition of fines and penalties;
The delay of our ability to introduce new products into the market;

•
•
•
•
•
• Our  exclusion  or  the  exclusion  of  our  products  from  being  reimbursed  by  federal  and  state  healthcare  programs  (such  as  military,  Medicare,  Medicaid,

Veterans Administration health programs and/or Civilian Health and Medical Program Uniformed Service, or CHAMPUS); and

• Other civil or criminal prosecution or sanctions against us or our officers, directors and employees, such as fines, penalties or imprisonment.

Any of these consequences, in combination or alone, or even a public announcement that we are being investigated for possible violations of these laws, could have

a material adverse effect on our business, financial condition, results of operations and cash flows.

In the United States, if the FDA were to conclude that we are not in compliance with applicable laws or regulations or that any of our products are ineffective or
pose an unreasonable health risk, the FDA could ban such products, detain or seize adulterated or misbranded products, order a recall, repair, replacement, or refund of
payment  of  certain  products,  refuse  to  grant  pending  applications,  refuse  to  provide  certificates  to  foreign  governments  for  exports,  and/or  require  us  to  notify
healthcare  professionals  and  others  that  the  products  present  unreasonable  risks  of  substantial  harm  to  the  public  health.  The  FDA  may  also  impose  operating
restrictions on a companywide basis, enjoin and restrain certain violations of applicable law pertaining to our products and assess civil or criminal penalties against our
officers, employees or us. The FDA may also recommend further investigation and prosecution to the United States Department of Justice (DOJ). Adverse regulatory
action, depending on its magnitude, may restrict us from effectively marketing and selling our products.

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In many of the foreign countries in which our products may be marketed in the future, we will be subject to regulations affecting, among other things, clinical
efficacy,  product  standards,  packaging  requirements,  labeling  requirements,  import/export  restrictions,  tariff  regulations,  duties  and  tax  requirements.  Many  of  the
regulations applicable to our products in these countries, such as the Medicinal Products Directive and the ATMP guidelines governing products in the EU, are similar
to  those  imposed  by  the  FDA. In  addition,  in  many  countries  the  national  health  or  social  security  organizations  of  those  nations  may  require  our  products  to  be
qualified before they can be marketed with the benefit of reimbursement eligibility. Failure to receive or delays in the receipt of relevant foreign qualifications could
also be detrimental to our future growth.

As both U.S. and foreign government regulators have become increasingly stringent, we may be subject to more rigorous regulation by governmental authorities in
the future. Our products and our operations are also often subject to the rules of industrial standards bodies, such as the International Standards Organization (ISO). If
we fail to adequately address any of these regulations, our business will be harmed.

NexoBrid has been designated as an orphan drug in the United States, but we may be unable to obtain or maintain such a designation or the benefits associated
with orphan drug status, including marketing exclusivity, which may cause our revenue to be reduced.

Under  the  Orphan  Drug  Act,  the  FDA  may  grant  orphan  designation  to  drugs  or  biologics  intended  to  treat  a  rare  disease  or  condition,  generally  a  disease  or
condition  that  affects  fewer  than  200,000  individuals  in  the  United  States,  or  affects  more  than  200,000  individuals  in  the  United  States  and  for  which  there  is  no
reasonable expectation that the cost of developing and making available the drug or biologic in the United States for such disease or condition will be recovered from
sales in the United States of such drug or biologic. Orphan drug designation must be requested to and granted by the FDA before submitting a BLA. Among the other
benefits of orphan drug designation are opportunities for grant funding towards clinical trial costs, tax credits for certain research and a waiver of the BLA application
user fee. After the FDA grants orphan drug designation, the generic identity of the biologic and its potential orphan use are disclosed publicly by the FDA. Orphan
drug designation does not necessarily convey any advantage in, or shorten the duration of, the regulatory review and approval process. The first BLA applicant to
receive FDA approval for a particular product to treat a particular disease with FDA orphan drug designation is entitled to a seven-year exclusive marketing period in
the United States for that product, for that indication. During the seven-year exclusivity period, the FDA may not approve any other applications to market the same
drug for the same disease, except in limited circumstances, such as a showing of clinical superiority to the product with orphan drug exclusivity or if the FDA finds
that the holder of the orphan exclusivity has not shown that it can assure the availability of sufficient quantities of the orphan product to meet the needs of patients
with the disease or condition for which the biologic was designated. Orphan drug exclusivity, which would most likely run concurrently with the exclusivity, if any,
received from the time of first licensure of a reference product, does not prevent the FDA from approving a different biologic for the same disease or condition, or the
same biologic for a different disease or condition.

Such a designation may be revoked by the FDA in certain circumstances, such as if the agency finds that the applicant’s request for designation request omitted
material information required under the Orphan Drug Act and its implementing regulations. Furthermore, the FDA can waive orphan exclusivity if the applicant is
unable to manufacture sufficient supply of the product subject to a period of orphan drug marketing exclusivity.

Changes  to  our  products  or  future  product  candidates  may  require  regulatory  approvals  and  a  denial  of  such  required  approval  will  negatively  impact  our
prospects, financial condition and future results.

Changes or modifications in the manufacturing process of any of our products may require the submission of supplements to our BLAs, HDE application, and
INDs. These supplements require the generation of data to support the change, and the review and approval by the FDA to obtain authorization for the change in the
commercial product or in the investigational biological product before they can be implemented. Obtaining regulatory approvals for these changes may require the
conduct of new studies and the purchase of new equipment to justify the change. This can be costly and time consuming. Regulatory delays can adversely impact our
ability to improve our products and to introduce new products in a timely manner, which can be detrimental to our future growth.

If we or our suppliers fail to comply with ongoing FDA or other foreign regulatory authority requirements, or if we experience unanticipated problems with our
products, these products could be subject to restrictions or withdrawal from the market.

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The  manufacturing  processes,  reporting  requirements,  post-approval  clinical  data  and  promotional  activities  for  each  of  our  products  is  subject  to  continued
regulatory reporting and periodic inspections by the FDA, as well as other domestic and foreign regulatory agencies. In particular, we and our suppliers are required to
comply with cGMP and GTP regulations for the manufacture of our products and other regulations which include methods and documentation of production controls,
labeling, packaging, storage and shipment of any product, to name a few. Regulatory agencies such as the FDA enforce the cGMP, GTP and other regulations through
periodic  inspections  and  reporting.  For  example,  the  holder  of  an  approved  BLA  or  HDE  is  obligated  to  monitor  and  report  adverse  events  and  product  failures,
including critical deviations and lack of efficacy. A BLA or HDE device holder must maintain regulatory compliance for all aspects of the applicable regulations or the
holder can be subject to regulatory action, including the recall or withdrawal of the product from the market.

Product manufacturers are subject to payment of annual prescription drug product program user fees and their facilities are subject to periodic inspections by the
FDA  and  other  regulatory  agencies  for  compliance  with  cGMP  and  other  applicable  regulations. If  at  any  time  we  or  a  regulatory  agency  discovers  a  previously
unknown safety concern with a product, such as a serious adverse event of unanticipated severity or frequency that cannot be adequately managed and changes the
risk-benefit profile of the product, or there are problems with the facility where the product is manufactured, a regulatory agency may impose restrictions relative to
that product or the manufacturing facility, including suspension of manufacturing, recall or the withdrawal of the product from the market.

The failure by us or one of our suppliers to comply with applicable legal statutes and regulations administered by the FDA and other regulatory agencies, or the
failure to timely and adequately respond to any adverse inspectional or review observations, or product safety issues, could result in, among other things, any of the
following enforcement actions:

Client notifications for repair, replacement, or refund of a product;
Recall, detention or seizure of our products;

• Untitled letters, warning letters, fines, injunctions, consent decrees and civil penalties;
• Unanticipated expenditures to address or defend such actions;
•
•
• Operating restrictions or partial suspension or total shutdown of production;
• Denial, refusal or delay of our requests for approval of new products or proposed changes to existing products;
•
• Withdrawal of product approvals that have already been granted;
•
•
•

Refusal to approve a pending marketing application, such as a BLA or supplements to a BLA submitted by us;
Refusal to grant export approval for our products; or
Criminal prosecution.

Implementation of operating restrictions;

If any of these actions were to occur it would harm our reputation and cause our product sales and profitability to suffer, preventing us from generating revenue.
Furthermore,  our  key  suppliers  or  partners  may  have  compliance  issues,  which  could  impact  our  ability  to  manufacture  our  products  on  a  timely  basis  and  in  the
required quantities.

Inadequate funding for the FDA and other government agencies could hinder their ability to hire and retain key leadership and other personnel, prevent new
products  and  services  from  being  developed  or  commercialized  in  a  timely  manner  or  otherwise  prevent  those  agencies  from  performing  normal  business
functions on which the operation of our business may rely, which could negatively impact our business.

The ability of the FDA to review and approve regulatory submissions and new products can be affected by a variety of factors, including government budget and
funding  levels,  the  ability  to  hire  and  retain  key  personnel,  and  statutory,  regulatory,  and  policy  changes.  The  average  time  to  review  and  approve  regulatory
submissions  at  the  agency  has  fluctuated  in  recent  years  as  a  result  of  some  of  these  factors.  In  addition,  government  funding  of  the  SEC  and  other  government
agencies on which our operations may depend, including those that fund research and development activities, is subject to the political process, which is inherently
unpredictable.

Disruptions  at  the  FDA  and  other  agencies  may  also  slow  the  time  necessary  for  product  candidates  to  be  reviewed  and/or  approved  by  necessary  government
agencies,  which  would  adversely  affect  our  business.  For  example,  several  times  in  recent  years,  including  most  recently  from  December  22,  2018  to  January  25,
2019, the U.S. government has shut down. As  a  result,  certain  regulatory  agencies,  including  the  FDA,  have  had  to  furlough  essential  employees  and  stop  critical
activities in the past.

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As of June 23, 2020, the FDA noted it is continuing to ensure timely reviews of applications for medical products during the COVID-19 pandemic in line with its user
fee  performance  goals;  however,  the  FDA  may  not  be  able  to  continue  its  current  pace  and  approval  timelines  could  be  extended,  including  where  a  pre-approval
facility inspection or an inspection of clinical sites is required and due to the COVID-19 pandemic and travel restrictions, the FDA is unable to complete such required
inspections  during  the  review  period.  In  2020,  several  companies  announced  receipt  of  complete  response  letters  due  to  the  FDA’s  inability  to  complete  required
inspections for their applications. If a prolonged government shutdown occurs in the future, it could significantly impact the ability of the FDA to timely review and
process our regulatory submissions, which could have a material adverse effect on our business.

If the FDA determines that we have marketed or promoted our products for one or more off-label uses, we may be subject to civil or criminal penalties.

Although federal law and the FDA do not restrict practicing healthcare professionals from, in the practice of medicine, prescribing and using our products to treat
patients with conditions that the physician believes our products are clinically appropriate for, under the FFDCA and other laws, we are prohibited from promoting our
products for uses that are inconsistent with the uses that have been approved by the FDA - also known as “off-label” uses. This means, for example, that we may not
make claims about the use of any of our marketed products, including MACI or Epicel, which are outside of their approved labeling and indications. Consequently,
our sales representatives may not proactively discuss or provide information to healthcare professionals on such off-label uses. Should the FDA determine that our
activities constitute off-label promotion, the FDA could bring an action to prevent us from distributing MACI or Epicel for the off-label use and could impose fines
and penalties on us and our executives.

In  addition,  advertising  and  promotional  materials,  including  educational  and  website  material,  must  comply  with  the  FDA’s  promotional  and  advertising
regulations in addition to other potentially applicable federal and state laws, and such materials for biologics are subject to submission and review by the Center for
Biologics Evaluation and Research. Failure to follow FDA rules and guidelines relating to promotion and advertising can result in, among other things, the FDA’s
refusal  to  approve  a  product,  the  suspension  or  withdrawal  of  an  approved  product  from  the  market,  product  recalls,  fines,  disgorgement  of  money,  operating
restrictions, injunctions and/or criminal prosecutions.

If the Office of Inspector General within the Department of Health and Human Services, the DOJ, or another federal or state agency determines that we have
promoted  the  off-label  use  of  our  products  and/or  we  have  violated  anti-kickback  laws,  we  may  be  subject  to  various  penalties,  including  civil  or  criminal
penalties, and the off-label use of our products may result in injuries that lead to product liability lawsuits, which could be costly to our business.

In addition to FDA restrictions concerning the manner in which we market our products, several other state and federal healthcare laws have been applied by the
DOJ and state attorneys general to restrict certain marketing practices in the biopharmaceutical and medical technology industries. While physicians may prescribe
products for off-label uses and indications, a company is prohibited from promoting an approved product for uses not consistent with its approved label. In addition,
anti-kickback laws generally prohibit a prescription drug manufacturer from soliciting, offering, receiving or paying any remuneration in order to induce a healthcare
professional  or  another  individual  or  entity  to  purchase  or  prescribe  a  particular  drug,  biologic  or  medical  device.  If  other  federal  or  state  regulatory  authorities
determine that we have engaged in off-label promotion and/or engaged in conduct violative of ant-kickback laws, we may be subject to civil or criminal penalties and
could be prohibited from participating in government healthcare programs, such as Medicaid and Medicare. In addition, government agencies or departments could
conclude  that  we  have  engaged  in  off-label  promotion  or  violations  of  anti-kickback  laws  and,  potentially,  caused  the  submission  of  false  claims.  Even  if  we  are
successful  in  resolving  such  matters  without  incurring  penalties,  responding  to  investigations  or  prosecutions  will  likely  result  in  substantial  costs  and  could
significantly  and  adversely  impact  our  reputation  and  divert  management’s  attention  and  resources,  which  could  have  a  material  adverse  effect  on  our  business,
operating results, financial condition and our ability to finance our operations. In addition, the off-label use of our products may increase the risk of injury to patients,
and,  in  turn,  the  risk  of  product  liability  claims  being  pursued  against  the  Company.  Product  liability  claims  are  expensive  to  defend  and  could  divert  our
management’s attention and result in substantial damage awards against us.

Health care reform measures and changes in policies, funding, staffing and leadership at the FDA and other agencies could hinder or prevent the commercial
success of our products.

In the United States, there have been a number of legislative and regulatory changes to the healthcare system that could affect our future results of operations and

the future results of operations of our potential customers.

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Furthermore, there have been and continue to be a number of initiatives at the federal and state levels that seek to reduce healthcare costs. In March 2010, President
Obama signed into law the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act (jointly, the ACA),
which includes measures to significantly change the way health care is financed by both governmental and private insurers.

Since its enactment, there have been numerous judicial, administrative, executive and legislative challenges to certain aspects of the ACA, and we expect there will

be additional challenges and amendments to the ACA in the future. Various portions of the ACA are currently undergoing legal and constitutional challenges in the
United State Court of Appeals for the Fifth Circuit and the United States Supreme Court (Supreme Court); Executive Orders have previously been issued, which
eliminated cost sharing subsidies and various provisions that would impose a fiscal burden on states or a cost, fee, tax, penalty or regulatory burden on individuals,
healthcare providers, health insurers, or manufacturers of pharmaceuticals or medical devices; and Congress has introduced several pieces of legislation aimed at
significantly revising or repealing the ACA. It is unclear whether the ACA will be overturned, repealed, replaced or further amended in the future. We cannot predict
what effect further changes to the ACA would have on our business.

Further, the Bipartisan Budget Act of 2018, or the BBA, among other things, amends the ACA, effective January 1, 2019, to increase from 50 percent to 70 percent
the point-of-sale discount that is owed by pharmaceutical manufacturers who participate in Medicare Part D and to close the coverage gap in most Medicare drug
plans, commonly referred to as the “donut hole.”

These laws, and other state and federal healthcare reform measures may be adopted in the future, any of which may result in additional reductions in Medicare
and other healthcare funding and otherwise affect the prices we may obtain for any of our product candidates for which we may obtain regulatory approval or the
frequency with which any such product candidate is prescribed or used. Litigation and legislative efforts to change or repeal the ACA are likely to continue, with
unpredictable and uncertain results.

While we cannot predict what impact on federal reimbursement policies this law or any replacement law will have in general or specifically on any product we
may commercialize in the future, modifications to the Affordable Care Act or any replacement thereof may result in downward pressure on reimbursement, which
could negatively affect market acceptance of new products. Any rebates, discounts, taxes costs or regulatory or systematic changes on healthcare resulting from the
Affordable  Care  Act  or  its  replacement  may  have  a  significant  effect  on  our  profitability  in  the  future.  We  cannot  predict  whether  the  Affordable  Care  Act  will
continue or what other laws or proposals will be made or adopted, or what impact these efforts may have on us.

Individual states have become increasingly aggressive in passing legislation and implementing regulations designed to control product pricing, including price or
patient  reimbursement  constraints,  discounts,  restrictions  on  certain  product  access,  and  marketing  cost  disclosure  and  transparency  measures,  and  designed  to
encourage  importation  from  other  countries  and  bulk  purchasing.  Legally-mandated  price  controls  on  payment  amounts  by  third-party  payers  or  other  restrictions
could harm our business, results of operations, financial condition and prospects.

Regional healthcare authorities and individual hospitals are increasingly using bidding procedures to determine what products and which suppliers will be included
in their healthcare programs. This can reduce demand for our products or put pressure on our product pricing, which could negatively affect our business, results of
operations, financial condition and prospects.

Given recent federal and state government initiatives directed at lowering the total cost of healthcare, the executive branch, Congress and state legislatures will
likely  continue  to  focus  on  healthcare  reform  and  the  reform  of  the  Medicare  and  Medicaid  programs.  While  we  cannot  predict  the  full  outcome  of  any  such
government action or legislation, it may harm our ability to market our products and generate revenues.

Furthermore, regulatory authorities’ assessment of the data and results required to demonstrate safety and effectiveness can change over time and can be affected
by many factors, such as the emergence of new information, including on other products, changing policies and agency funding, staffing and leadership. We cannot be
sure whether future changes to the regulatory environment will be favorable or unfavorable to our business prospects.

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Tissue-based products are regulated differently in different countries. These requirements may be costly and result in delay or otherwise preclude the distribution
of our products in some foreign countries, any of which would adversely affect our ability to generate operating revenues.

Tissue based products are regulated differently in different countries. Many foreign jurisdictions have a different, and potentially more difficult, regulatory pathway
for human tissue-based products, which may prohibit the distribution of these products until the applicable regulatory agencies grant marketing approval, or licensure.
The  process  of  obtaining  regulatory  approval  is  lengthy,  expensive  and  uncertain,  and  we  may  never  seek  such  approvals,  or  if  we  do,  we  may  never  gain  those
approvals. Furthermore, any adverse events in our clinical trials could negatively impact our products and product candidates.

Competitor  companies  may  be  able  to  take  advantage  of  additional  FDA  guidance  and  new  expedited  programs  designed  for  cell  therapies  to  develop  and/or
commercialize new products in a shorter time period than previously predicted or in certain cases without a BLA.

Recognizing the importance of the cell therapy field, Congress included several provisions related to regenerative medicine in the Cures Act, signed into law on
December  13,  2016.  Building  on  the  FDA’s  existing  expedited  programs  available  to  regenerative  medicine  products,  one  of  these  provisions  established  a  new
program to help foster the development and approval of these products: the RMAT designation.

On  November  16,  2017,  the  FDA  also  announced  a  comprehensive  policy  framework  for  the  development  and  oversight  of  regenerative  medicine  products,
including novel cellular therapies. This framework completes a risk-based regulatory approach that further describes the appropriate pathway for products that contain
tissue or cells including more clearly defining which products may be considered only minimally manipulated or for homologous use.

With  these  changes  in  guidance  and  expedited  programs,  competitors  may  be  able  to  make  sales  in  the  U.S.  with  minimally  manipulated  or  homologous  use
products without the necessity of a BLA. In addition, competitors may also be able to obtain accelerated approval of new cell therapy products through use of RMAT
designation.

Risks Related to Intellectual Property

If we fail to fulfill our obligations under our intellectual property licenses with third parties, we could lose license rights that are important to our business.

We are a party to intellectual property license agreements with third parties, including our license agreement with MediWound Ltd. for NexoBrid, and we may
enter into additional license agreements in the future. Our existing license agreements impose, and we expect that our future license agreements will impose, various
diligence, milestone payment, royalty, insurance and other obligations on us. If we fail to comply with these obligations, our licensors may have the right to terminate
these  agreements,  in  which  event  we  may  not  be  able  to  develop  and  market  any  product  that  is  covered  by  these  agreements.  Termination  of  these  licenses  or  a
reduction  or  elimination  of  our  licensed  rights  may  result  in  our  having  to  negotiate  new  or  reinstated  licenses  with  less  favorable  terms.  In  addition,  if  these
in‑licenses are terminated, or if the underlying patents fail to provide the intended exclusivity, competitors would have the freedom to seek regulatory approval of, and
to market, products identical to ours after the expiry of data exclusivity. The occurrence of such events could materially harm our business.

If we are unable to protect the confidentiality of our proprietary information and know-how related to our products, our competitive position would be impaired
and our business, financial condition and results of operations could be adversely affected.

Some of our technology, including our knowledge regarding the processing of our products, is unpatented and is maintained by us as trade secrets. In an effort to
protect these trade secrets, we require our employees, consultants, collaborators and advisors to execute confidentiality agreements upon the commencement of their
relationships with us. These agreements require that all confidential information developed by the individual or made known to the individual by us during the course
of the individual’s relationship with us be kept confidential and not disclosed to third parties. These agreements, however, may not provide us with adequate protection
against  improper  use  or  disclosure  of  confidential  information,  and  these  agreements  may  be  breached.  A  breach  of  confidentiality  could  affect  our  competitive
position. In  addition,  in  some  situations,  these  agreements  may  conflict  with,  or  be  subject  to,  the  rights  of  third  parties  with  whom  our  employees,  consultants,
collaborators or advisors

45

have  previous  employment  or  consulting  relationships. Also,  others  may  independently  develop  substantially  equivalent  proprietary  information  and  techniques  or
otherwise gain access to our trade secrets.

Adequate remedies may not exist in the event of unauthorized use or disclosure of our confidential information. The disclosure of our trade secrets would impair

our competitive position and could have a material adverse effect on our business, financial condition and results of operations.

We have no patent protection for Epicel, which could adversely impact Epicel’s competitive position.

We have no issued patents or pending patent applications relating to Epicel. While we attempt to protect our proprietary information as trade secrets through certain
agreements with our employees, consultants, agents and other organizations to which we disclose our proprietary information, we cannot give any assurance that these
agreements  will  provide  effective  protection  for  our  proprietary  information  in  the  event  of  unauthorized  use  or  disclosure  of  such  information.  If  other  cultured
epidermal autografts are approved and marketed, we will be unable to prevent them from competing with Epicel in the marketplace. We expect that the presence of
one  or  more  competing  products  would  reduce  our  market  share  and  could  negatively  impact  price  levels  and  third-party  reimbursement  for  Epicel,  any  of  which
would materially affect our business.

Some of our issued patents relating to MACI have already expired and others may be insufficient to protect our business.

We have issued patents in the United States and in certain foreign countries that relate to the combinations of chondrocytes and collagen membranes used in MACI.
However, some of these have expired. Other patent filings that include technology relevant to MACI (e.g., its production and/or use of chondrocytes and collagen
membranes)  include  both  granted  patents  outside  the  U.S.,  and  pending  applications  both  inside  and  outside  the  U.S.;  these  are  expected  to  expire,  absent  any
extensions between 2023 and 2033. Whether or not these patent filings are or will be issued patents, they may not be sufficient to protect our product revenue. We may
be subject to increased competition and our opportunity to establish or maintain product revenue could be substantially reduced or eliminated if our patents fail to
issue or expire, or are revoked.

The patents we own may not be of sufficient scope or strength to provide us with significant commercial protection or commercial advantage, and competitors may
be  able  to  design  around  our  patents  or  develop  products  that  provide  outcomes  that  are  similar  to  ours  without  infringing  on  our  intellectual  property  rights.  In
addition, we cannot be certain that any of our pending patent applications will be issued or that the scope of the claims in our pending patent applications will not be
significantly narrowed or determined to be invalid.

If our patents and proprietary rights do not provide substantial protection, then our business and competitive position will suffer.

Our success depends in large part on our ability to develop or license intellectual property rights to protect our proprietary products and technologies. This involves
complex legal, scientific, and factual questions and uncertainties. We rely upon patent, trade secret, copyright and contract laws to protect proprietary technology and
trademark law to protect brand identities. However, we cannot assure you that any patent applications filed by, assigned to, or licensed to us will be granted, and that
the scope of any of our issued or licensed patents will be sufficiently broad to offer meaningful protection. In addition, our issued patents or patents licensed to us
could be successfully challenged, invalidated, held to be unenforceable, or circumvented so that our patent rights would not create an effective competitive barrier. We
also cannot assure you that the inventors of the patents and applications that we own or license were the first to invent or the first to file on the inventions, or that a
third-party will not claim ownership in one of our patents or patent applications. We cannot assure you that a third-party does not have or will not obtain patents that
dominate the patents we own or license now or in the future.

Patent law relating to the scope of claims in the biotechnology field is evolving and our patent rights in this country and abroad are subject to this uncertainty. From
time to time, the Supreme Court, other federal courts, the U.S. Congress or the United States Patent and Trademark Office (USPTO) may change the standards of
patentability and any such changes could have a negative impact on our business.

We  cannot  assure  you  that  our  patent  portfolio  or  our  efforts  to  seek  patent  protection  for  our  technology  and  products  will  not  be  negatively  impacted  by  the

guidance issued by the USPTO, the decisions described above, rulings in other cases, or changes in guidance or procedures issued by the USPTO.

46

There can be no assurance that future decisions of the Supreme Court or other federal courts will not have a negative impact on biotechnology patents generally or
the ability of biotechnology companies to obtain or enforce their patents in the future. Such negative decisions by the Supreme Court or other federal courts could have
a material adverse effect on our existing patent portfolio and our ability to protect and enforce our intellectual property in the future.

Obtaining and maintaining our patent protection depends on compliance with various procedural, document submissions, fee payment and other requirements
imposed by governmental patent agencies, and our patent protection could be reduced or eliminated for non-compliance with these requirements.

Periodic maintenance fees on any issued patent are due to be paid to the USPTO and foreign patent agencies in several stages over the lifetime of the patent. The
USPTO and various foreign governmental patent agencies require compliance with a number of procedural, documentary, fee payment and other similar provisions
during  the  patent  application  process. While  an  inadvertent  lapse  can  in  many  cases  be  cured  by  payment  of  a  late  fee  or  by  other  means  in  accordance  with  the
applicable rules, there are situations in which noncompliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete
loss of patent rights in the relevant jurisdiction. Non-compliance events that could result in abandonment or lapse of a patent or patent application include, but are not
limited to, failure to respond to official actions within prescribed time limits, non-payment of fees and failure to properly legalize and submit formal documents. If we
fail  to  maintain  the  patents  and  patent  applications  covering  our  products  or  current  and  future  product  candidates,  our  competitive  position  would  be  adversely
affected.

With respect to MACI, if we are unable to obtain and enforce patents and to protect our trade secrets, others could use our technology to compete with us, which
could limit opportunities for us to generate revenues by licensing our technology and selling products.

Our  success  will  depend  in  part  on  our  ability  to  obtain  and  enforce  patents  and  maintain  trade  secrets  in  the  United  States  and  in  other  countries. If  we  are
unsuccessful in obtaining and enforcing patents, our competitors could use our technology and create products that compete with our products, without paying license
fees or royalties to us.

The  preparation,  filing,  and  prosecution  of  patent  applications  can  be  costly  and  time  consuming.  Our  limited  financial  resources  may  not  permit  us  to  pursue

patent protection of all of our technology and products throughout the world.

Even if we are able to obtain issued patents covering our technology or products, we may have to incur substantial legal fees and other expenses to enforce our
patent  rights  in  order  to  protect  our  technology  and  products  from  infringing  uses. We  may  not  have  the  financial  resources  to  finance  the  litigation  required  to
preserve our patent and trade secret rights.

A successful challenge to our trademarks could force us to rebrand Epicel or MACI.

We  rely  on  our  trademarks  to  distinguish  our  products  from  the  products  of  our  competitors,  and  have  registered  or  applied  to  register  a  number  of  these
trademarks. Third parties may challenge our use of the trademarks. In the event that our trademarks are successfully challenged, we could be forced to rebrand our
products, which could result in loss of brand recognition and could require us to devote resources to advertising and marketing these new brands.

Intellectual  property  litigation  could  harm  our  business.  We  may  be  subject  to  patent  infringement  claims  that  could  be  costly  to  defend,  which  may  limit  our
ability to use disputed technologies, and which could prevent us from pursuing research and development or commercialization of some of our products, require
us to pay licensing fees to have freedom to operate and/or result in monetary damages or other liability for us.

The success of our business will depend significantly on our ability to operate without infringing patents and other proprietary rights of others. Our cell processing
system and cell compositions utilize a wide variety of technologies and we can give no assurance that we have identified or can identify all inventions and patents that
may be infringed by development and manufacture of our cell compositions. If the technology that we use infringes a patent held by others, we could be sued for
monetary damages by the patent holder or its licensee, or we could be prevented from continuing research, development, and commercialization of products that rely
on that technology, unless we are able to obtain a license to use the patent. The cost and

47

availability of a license to a patent cannot be predicted, and the likelihood of obtaining a license at an acceptable cost would be lower if the patent holder or any of its
licensees is using the patent to develop or market a product with which any of our existing or future product candidates or our products would compete. If we could
not obtain a necessary license, we would need to develop or obtain rights to alternative technologies, which could prove costly and could cause delays in product
development, or we could be forced to discontinue the development or marketing of any products that were developed using the technology covered by the patent.

Although we have not been subject to any filed patent infringement claims, patents could exist or could be filed which would prohibit or limit our ability to market
our products or maintain our competitive position. In the event of an intellectual property dispute, we may be forced to litigate. Such litigation is typically protracted
and  the  results  are  unpredictable. Intellectual  property  litigation  would  divert  management’s  attention  from  developing  our  products  and  would  force  us  to  incur
substantial costs regardless of whether we are successful. An adverse outcome could subject us to significant liabilities to third parties including treble damages and
the opposing party’s attorneys’ fees, and force us to pay significant license fees and royalties or cease the development and sale of our products and processes.

We have hired and expect to continue to hire individuals who have experience in cell culture and cell-based therapeutics and may have confidential trade secret or
proprietary information of third parties. We caution these individuals not to use or reveal this third-party information, but we cannot assure you that these individuals
will not use or reveal this third-party information. Thus, we could be sued for misappropriation of proprietary information and trade secrets. Such claims are expensive
to  defend  and  could  divert  our  attention  and  could  result  in  substantial  damage  awards  and  injunctions  that  could  have  a  material  adverse  effect  on  our  business,
financial condition or results of operations.

We  may  become  involved  in  lawsuits  to  protect  or  enforce  our  intellectual  property,  which  could  be  expensive,  time  consuming  and  unsuccessful  and  have  a
material adverse effect on the success of our business.

Competitors may infringe our patents or misappropriate or otherwise violate our intellectual property rights. To counter infringement or unauthorized use, litigation
may  be  necessary  in  the  future  to  enforce  or  defend  our  intellectual  property  rights,  to  protect  our  trade  secrets  or  to  determine  the  validity  and  scope  of  our  own
intellectual  property  rights  or  the  proprietary  rights  of  others.  Also,  third  parties  may  initiate  legal  proceedings  against  us  to  challenge  the  validity  or  scope  of
intellectual  property  rights  we  own  or  control. These  proceedings  can  be  expensive  and  time  consuming. Many  of  our  current  and  potential  competitors  have  the
ability  to  dedicate  substantially  greater  resources  to  defend  their  intellectual  property  rights  than  we  can. Accordingly,  despite  our  efforts,  we  may  not  be  able  to
prevent third parties from infringing upon or misappropriating our intellectual property.

Litigation  could  result  in  substantial  costs  and  diversion  of  management  resources,  which  could  harm  our  business  and  financial  results.  In  addition,  in  an
infringement proceeding, a court may decide that a patent owned by or licensed to us is invalid or unenforceable, or may refuse to stop the other party from using the
technology at issue on the grounds that our patents do not cover the technology in question. An adverse result in any litigation proceeding could put one or more of our
patents at risk of being invalidated, held unenforceable or interpreted narrowly.

Furthermore, because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of our confidential
information could be compromised by disclosure during this type of litigation. There could also be public announcements of the results of hearings, motions or other
interim proceedings or developments. If securities analysts or investors perceive these results to be negative, it could have a material adverse effect on our business,
financial condition or results of operations.

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

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

48

Intellectual property rights do not necessarily address all potential threats to our competitive advantage.

The  degree  of  future  protection  afforded  by  our  intellectual  property  rights  is  uncertain  because  intellectual  property  rights  have  limitations,  and  may  not

adequately protect our business, or permit us to maintain our competitive advantage. The following examples are illustrative:

• Others  may  be  able  to  make  products  that  are  the  same  as  or  similar  to  our  products  or  product  candidates,  but  that  are  not  covered  by  the  claims  of  the

patents that we own or have exclusively licensed;

• We or any strategic partners might not have been the first to make the inventions covered by the issued patents or pending patent applications that we own or

have exclusively licensed;

• We might not have been the first to file patent applications covering certain of our inventions;
• Others may independently develop similar or alternative technologies or duplicate any of our technologies without infringing our intellectual property rights;
•
•

It is possible that our pending patent applications will not lead to issued patents;
Issued patents that we own or have exclusively licensed may not provide us with any competitive advantages, or may be held invalid or unenforceable as a
result of legal challenges;

• Our competitors might conduct research and development activities in the U.S. and other countries that provide a safe harbor from patent infringement claims
for certain research and development activities, as well as in countries where we do not have patent rights and then use the information learned from such
activities to develop competitive products for sale in our major commercial markets;

• We may not develop additional proprietary technologies that are patentable; and
•

The patents of others may have an adverse effect on our business.

Others may challenge our patent or other intellectual property rights or sue us for infringement.

Risks Related to an Investment in our Common Stock

Our common stock price has been volatile and future sales of shares of common stock could have an adverse effect on the market price of such shares.

The market price of shares of our common stock has been volatile, ranging in closing price between $7.25 and $43.98 during January 1, 2020 through January 31,

2021. The price of our common stock may continue to fluctuate in response to a number of events and factors, such as:

• Announcements of research activities, business developments, technological innovations or new products by us or our competitors;
•
•

Entering into or terminating strategic relationships;
Information related to decisions by regulatory authorities regarding our products or product candidates or other regulatory developments or guidance in both
the United States and abroad;

• Disputes concerning patents or proprietary rights;
•
Changes in our revenues or expense levels;
•
Changes in our pricing policies or the pricing policies of our competitors;
•
Substantial changes in reimbursement practices;
•
The amount of our cash resources and our ability to obtain additional funding;
•
Seasonal or other variations in patient demand for MACI and Epicel;
• Demand for and clinical acceptance of our products;
•
•
•
• News or reports from other stem cell, cell therapy or regenerative medicine companies;

The timing of sales of products and of the introduction of new products;
Public concern regarding the safety, efficacy or other aspects of the products or methodologies we are developing;
Clinical trial results;

49

• Actual or threatened litigation or governmental investigations or other major developments in such matters;
•
•
•
•
•
•
•
•

Reports by securities analysts;
Status of the investment markets;
Public or private sales of additional securities;
Cybersecurity incidents that materially affect our products, services, relationships or competitive conditions;
Loss of key personnel;
The impact of the COVID-19 pandemic on our business, operations, prospects and financial condition;
Changes in management or the Board of Directors; and
Concerns related to management transitions.

Any of these events may cause the price of our shares to fall, which may adversely affect our business and financing opportunities. In addition, the stock market in
general and the market prices for biotechnology companies in particular have experienced significant volatility recently that often has been unrelated to the operating
performance or financial conditions of such companies. These broad market and industry fluctuations may adversely affect the trading price of our common stock,
regardless of our operating performance or prospects.

The sale of our common stock through future equity offerings may cause dilution and could cause the price of our common stock to decline.

Sales of our common stock offered through future equity offerings may result in substantial dilution to the interests of other holders of our common stock. The sale
of a substantial number of shares of our common stock to investors, or anticipation of such sales, could make it more difficult for us to sell equity or equity-related
securities in the future at a time and at a price that we might otherwise wish to effect sales.

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

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

General Risks

The use of our products and future product candidates may expose us to product liability claims, and we may not be able to obtain adequate insurance. As a result,
such claims could affect our earnings and financial condition.

We face an inherent business risk of exposure to product liability claims in the event that the manufacture and/or use of our products during clinical trials, or after
commercialization, result in adverse events. Moreover, we derive the raw materials for our products from patients serving as their own donors, the production process
is complex, and the handling requirements are specific. All of these factors increase the likelihood of quality failures and subsequent product liability claims. Although
we are not currently subject to any product liability proceedings and we have no reserves for product liability disbursements, we may incur material liabilities relating
to  product  liability  claims  in  the  future,  including  product  liability  claims  arising  out  of  the  usage  of  our  products. Additionally,  we  may  not  be  able  to  obtain  or
maintain product liability insurance on acceptable terms with adequate coverage or at all. If we are unable to obtain insurance, or if claims against us substantially
exceed our coverage, then our business could be adversely impacted. Excessive insurance costs or uninsured claims would increase our operating loss and adversely
affect our financial condition. Whether or not we are ultimately successful in any product liability litigation, such litigation could consume substantial amounts of our
financial and managerial resources and could result in, among other things:

•
•
•

Significant awards against us;
Substantial litigation costs;
Recall of the product;

50

Injury to our reputation;

•
• Withdrawal of clinical trial participants; or
• Adverse regulatory action.

Any of these consequences could have a material adverse effect on our business, financial condition and results of operations.

We may not be able to raise the required capital to develop and commercialize our future product candidates and otherwise grow and expand our business.

Notwithstanding the net proceeds we received from previous public offerings, we may require substantial additional capital resources for strategic opportunities.

In order to grow and expand our business, to introduce other new product candidates into the marketplace, we may need to raise additional funds. We may also
need significant additional funds or a collaborative partner, or both, to finance the research and development activities of future cell therapy product candidates for
additional indications or in additional markets.

Our future capital requirements will depend upon many factors, including:

Continued scientific progress in our research, clinical and development programs;
Costs and timing of conducting clinical trials and seeking regulatory approvals;
Competing technological and market developments;

•
•
•
• Avoiding infringement and misappropriation of third-party intellectual property;
• Obtaining valid and enforceable patents that give us a competitive advantage;
• Our ability to establish additional collaborative relationships;
• Our ability to scale up our production capabilities for larger quantities of our products;
•
•

The effect of commercialization activities and facility improvements and expansions, if and as required; and
Complementary business acquisitions or development opportunities.

We  may  try  to  access  the  public  or  private  equity  markets  if  conditions  are  favorable  to  complete  a  financing,  even  if  we  do  not  have  an  immediate  need  for
additional capital at that time, or whenever we require additional operating capital. In addition, we may seek collaborative relationships, incur debt and access other
available funding sources. This additional funding may not be available to us on reasonable terms, or at all. Some of the factors that will impact our ability to raise
additional capital and our overall success include:

• Our ability to further commercialize our products;
•
•
•
•
•
•

The rate and degree of progress of our product development;
The rate of regulatory approval to proceed with clinical developmental programs;
The level of success achieved in clinical trials;
The requirements necessary for marketing authorization from regulatory bodies in the United States and other countries;
The liquidity and market volatility of our equity securities; and
Regulatory and manufacturing requirements and uncertainties, and technological developments by competitors.

If  adequate  funds  are  not  available  in  the  future,  we  may  not  be  able  to  develop  or  enhance  our  products,  take  advantage  of  future  opportunities,  or  respond  to
competitive pressures or unanticipated requirements and we may be required to delay or terminate research and development programs, curtail capital expenditures,
and  reduce  business  development  and  other  operating  activities,  which  would  have  a  material  adverse  impact  on  our  business,  financial  condition  and  results  of
operations.

51

The current credit and financial market conditions may exacerbate certain risks affecting our business.

We  rely  upon  third  parties  for  certain  aspects  of  our  business,  including  collaboration  partners,  wholesale  distributors,  contract  clinical  trial  providers,  contract
manufacturers and third-party suppliers. Because of the recent tightening of global credit and the volatility in the financial markets, there may be a delay or disruption
in the performance or satisfaction of commitments to us by these third parties, which could adversely affect our business.

We are dependent on our key manufacturing, quality and other management personnel and the loss of any of these individuals could harm our business.

Our success depends in large part upon the efforts of our key management and manufacturing and quality staff. The loss of any of these individuals, or our inability
to  attract  and  retain  highly  qualified  scientific  and  management  personnel  in  a  timely  manner,  could  materially  and  adversely  affect  our  business  and  our  future
prospects.  In  the  future,  we  may  need  to  seek  additional  manufacturing  and  quality  staff  members.  There  is  a  high  demand  for  highly  trained  manufacturing  and
quality personnel in our industry. We face competition for such personnel from other companies, research and academic institutions and other entities. For example,
multiple companies with operations in Massachusetts have developed or are attempting to develop vaccines and/or treatments for COVID-19. In some instances, these
companies are undertaking large-scale manufacturing operations in order to potentially supply their products throughout the United States. In many instances, these
companies have advertised hundreds of open manufacturing positions to support these scale-ups. Although, to date, we have not experienced a significant number of
departures among our manufacturing staff, we cannot be sure such departures will not occur in the future. We do not know whether we will be able to attract, train and
retain highly qualified manufacturing and quality personnel in the future, which could have a material adverse effect on our business, financial condition and results of
operations. A loss of one or more of our key personnel could severely and negatively impact our operations. Our key personnel are employed “at-will,” and any of
them  may  elect  to  pursue  other  opportunities  at  any  time.  We  have  no  present  intention  of  obtaining  key  man  life  insurance  on  any  of  our  key  management,
manufacturing, quality or other personnel.

Efforts to comply with securities laws and regulations require management resources, and we still may fail to comply.

As  directed  by  Section  404  of  the  Sarbanes-Oxley  Act  of  2002,  the  SEC  adopted  rules  requiring  public  companies  to  include  a  report  of  management  on  their
internal controls over financial reporting in their annual reports on Form 10-K. The independent registered public accounting firm auditing our consolidated financial
statements is required to attest to the effectiveness of our internal controls over financial reporting. If, in any year, we are unable to conclude that we have effective
internal  controls  over  financial  reporting  or  if  our  independent  registered  public  accounting  firm  is  required  to,  but  is  unable  to  provide  us  with  a  report  as  to  the
effectiveness of our internal controls over financial reporting, investors could lose confidence in the reliability of our consolidated financial statements, which could
result in a decrease in the value of our securities.

Our corporate documents and Michigan law contain provisions that may make it more difficult for us to be acquired.

Our Board of Directors has the authority, without shareholder approval, to issue additional shares of preferred stock and to fix the rights, preferences, privileges
and  restrictions  of  these  shares  without  any  further  vote  or  action  by  our  shareholders.  Michigan  law  contains  a  statute  that  makes  it  more  difficult  for  a  10%
shareholder, or its officers, to acquire a company. This authority, together with certain provisions of our charter documents, may have the effect of making it more
difficult  for  a  third-party  to  acquire,  or  of  discouraging  a  third-party  from  attempting  to  acquire,  control  of  our  company.  This  effect  could  occur  even  if  our
shareholders consider the change in control to be in their best interest.

Changes to tax legislation and regulations could negatively impact our earnings.

We are subject to income taxes in the U.S. In particular, although the passage of the Tax Cuts and Jobs Act of 2017 reduced the U.S. tax rate to 21%, the law is
complex and further regulations and interpretations are still being issued. We could face audit challenges on how we apply the new law that could have a negative
impact on our provision for income taxes. In addition, particularly in light of the Biden Administration, our future earnings could be negatively impacted by changes in
tax legislation, including a repeal or modification of the Tax Cuts and Jobs Act of 2017, changes in tax rates and tax base such as limiting, phasing-out or eliminating
deductions or tax credits, increase taxing of certain excess income from intellectual property, revising tax law interpretations and changes in other tax laws in the U.S.

52

 
Item 1B. Unresolved Staff Comments

Not applicable.

Item 2. Properties

We lease approximately 57,000 square feet in Cambridge, Massachusetts for manufacturing operations including clean rooms, laboratories and office space. This
Cambridge  lease  expires  in  February  2032  and  we  have  the  right  to  extend  until  February  2037,  subject  to  certain  conditions  being  met.  We  lease  approximately
14,000 square feet of office space in Cambridge, Massachusetts expiring in 2024 and we have the right to extend until 2029. We lease approximately 6,000 square feet
of office space in Ann Arbor, Michigan, which expires in April 2023. We believe that our facilities are adequate to meet our current needs. Additional facilities may be
required to support expansion for research and development activities or to assume manufacturing operations.

Item 3. Legal Proceedings

We are currently not party to any material legal proceedings, although from time-to-time we may become involved in disputes in connection with the operation of

our business.

Item 4. Mine Safety Disclosures

Not applicable.

53

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

Our common stock is currently quoted on the NASDAQ Stock Market under the symbol “VCEL”.

PART II

As of January 31, 2021 there were approximately 167 holders of record of the common stock. We have never paid cash dividends on our common stock and we do
not anticipate paying such cash dividends in the foreseeable future. We currently anticipate that we will retain all future earnings, if any, for use in the development of
our business.

Stock Performance Graph

The following graph shows the total stockholder return of an investment of $100 in cash on December 31, 2016 through December 31, 2020 for (i) our common
stock, (ii) the NASDAQ Composite Index (U.S.) and (iii) the NASDAQ Biotechnology Index. Pursuant to applicable SEC 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  return  shown  on  the  graph  below  is  not
necessarily indicative of future performance, and we do not make or endorse any predictions as to future stockholder returns.

Stock Price Comparison

54

 
 
 
The following table sets forth information as of December 31, 2020 with respect to compensation plans (including individual compensation arrangements) under

which equity securities are authorized for issuances:

Equity Compensation Plan Information as of December 31, 2020

Equity compensation plans approved by security holders
(1)(2)
(employees and directors)
Employee stock purchase plan

(1)(3)

5,506,683  $
$
14,954

11.34 
16.64 

4,544,084 
291,548 

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

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

Number of Securities
Remaining Available
for Future Issuance
Under Equity
Compensation Plans

(1)       The material features of these securities are described in note 9 of the Consolidated Financial Statements.

(2)       Shares issuable under the Amended and Restated 2019 Omnibus Incentive Plan.

(3)       Shares issuable under the 2015 Employee Stock Purchase Plan (ESPP).

Recent Sales of Unregistered Securities

In April and December of 2018 and September of 2019, Silicon Valley Bank and the assignee for MidCap Financial Trust and MidCap Funding III Trust exercised
warrants obtained during the debt financings discussed in note 6 via cashless exercise in exchange for a total of 134,893 shares of the Company’s common stock. See
further discussion of debt financings and warrants in note 6 and note 12, within the attached Consolidated Financial Statements and Supplementary Data included in
Item 8, of this Form 10-K, respectively.

Purchases of Equity Securities by the Issuer

There were no repurchases of shares of common stock made during the year ended December 31, 2020.

Item 6. Selected Financial Data

The  data  for  each  of  the  five  years  in  the  period  ended  December  31,  2020  are  derived  from  our  Consolidated  Financial  Statements.  The  selected  historical
financial data for the financial position of our Company as of December 31, 2020 and 2019 and the results of their operations for each of the five years in the period
ended  December  31,  2020  presented  below  should  be  read  together  with  our  Consolidated  Financial  Statements,  the  notes  to  those  statements  and  “Item  7
Management’s Discussion and Analysis of Financial Condition and Results of Operations,” included elsewhere in this Form 10-K.

55

 
 
 
 
 
 
 (In thousands, except per share amounts)

2020

2019

Year Ended December 31,
2018

2017

2016

Product sales, net
Other revenue
Total revenue
Cost of product sales
Gross profit
Research and development
Selling, general and administrative
Loss on impairment of intangible asset

 (a)

(b)

Total operating expenses
Income (loss) from operations
Other income (expense):

(c)

Increase in fair value of warrants
(d)
Loss on extinguishment of debt
Interest income
Interest expense
Other expense

Total other income (expense)
Net income (loss) before tax provision

Tax provision
Net income (loss)

Net income (loss) per share attributable to common shareholders
(Basic)
Weighted-average number of common shares outstanding (Basic)

Net income (loss) per share attributable to common shareholders
(Diluted)
Weighted-average number of common shares outstanding
(Diluted)

$

$

$

$

121,968  $
2,211 
124,179 
39,951 
84,228 
13,020 
68,836 
— 
81,856 
2,372 

— 
— 
691 
(6)
(13)
672 
3,044 
180 
2,864  $

117,850  $
— 
117,850 
37,571 
80,279 
30,391 
61,139 
— 
91,530 
(11,251)

— 
— 
1,614 
(8)
(20)
1,586 
(9,665)
— 
(9,665) $

90,857  $
— 
90,857 
32,160 
58,697 
13,599 
49,007 
— 
62,606 
(3,909)

(2,524)
(838)
897 
(1,732)
(31)
(4,228)
(8,137)
— 
(8,137) $

62,760  $
1,164 
63,924 
30,354 
33,570 
12,944 
35,610 
— 
48,554 
(14,984)

(257)
(860)
14 
(1,107)
(92)
(2,302)
(17,286)
— 
(17,286) $

0.06  $

(0.22) $

(0.20) $

(0.52) $

45,221 

44,180 

40,242 

33,355 

54,383 
— 
54,383 
28,307 
26,076 
15,295 
27,388 
2,638 
45,321 
(19,245)

— 
— 
8 
(314)
(15)
(321)
(19,566)
— 
(19,566)

(1.18)

23,093 

0.06  $

(0.22) $

(0.20) $

(0.52) $

(1.18)

47,282 

44,180 

40,242 

33,355 

23,093 

(a) In May 2019, the Company paid MediWound $17.5 million in consideration for a license to commercialize NexoBrid . The $17.5 million upfront payment was
recorded to research and development expense in the year ended December 31, 2019 as the license is for registration-stage product rights and is considered in
process research and development. 

®

(b)  The  loss  on  impairment  of  intangible  asset  in  2016  is  related  to  write-off  of  the  commercial  use  rights  for  certain  products  (primarily  Carticel ).  Upon  the
®
approval of MACI in December 2016 and the replacement of Carticel with MACI , it was determined the Carticel related intangible asset was fully impaired as of
December 31, 2016.

®

(c) Fluctuations in the fair value of the warrants are due to the reduction in the time to maturity and changes in our stock price. There are no warrants outstanding
as of December 31, 2019 and 2020.

(d) In December 2017, we modified our debt arrangement for outstanding debt that was held during that time, which resulted in a loss incurred for fees expensed
upon the extinguishment of debt that was replaced with a new debt arrangement. In December 2018, we prepaid in full all outstanding indebtedness which resulted in
a loss incurred for fees expensed upon the extinguishment of this debt described in note 6, within the attached Consolidated Financial Statements and Supplementary
Data in Item 8, of this Form 10-K.

56

 
 
 
 
 
 (In thousands)
Cash and cash equivalents
Short-term investments

Total cash, cash equivalents, and short-term investments

Working capital (a)
Property and equipment, net
Total assets
Total liabilities
Total shareholders’ equity

2020

2019

December 31,
2018

2017

2016

$

33,620  $
42,187 
75,807 
101,077 
7,633 
205,608
71,348 
134,260 

26,889  $
42,829 
69,718 
91,860 
7,144 
153,238
42,147 
111,091 

18,286  $
64,638 
82,924 
97,991 
5,906 
118,689
16,458 
102,231 

26,862  $
— 
26,862 
37,416 
4,071 
54,577
32,037 
22,540 

22,987 
— 
22,987 
31,870 
3,875 
48,598
23,890 
24,708 

(a) Working capital is defined as current assets less current liabilities.

57

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

Safe Harbor Statement under The Private Securities Litigation Reform Act of 1995

Our reports, filings and other public announcements contain certain statements that describe our management’s beliefs concerning future business conditions, plans
and prospects, growth opportunities and the outlook for our business and the biopharmaceutical industry based upon information currently available. Such statements
are “forward-looking” statements within the meaning of the Private Securities Litigation Reform Act of 1995. Wherever possible, we have identified these forward-
looking statements by words such as “will,” “may,” “anticipates,” “believes,” “intends,” “estimates,” “expects,” “plans,” “projects,” “trends,” “opportunity,” “current,”
“intention,”  “position,”  “assume,”  “potential,”  “outlook,”  “remain,”  “continue,”  “maintain,”  “sustain,”  “seek,”  “target,”  “achieve,”  “continuing,”  “ongoing,”  and
similar  words  or  phrases,  or  future  or  conditional  verbs  such  as  “would,”  “should,”  “could,”  “may,”  or  similar  expressions.  These  forward-looking  statements  are
based upon assumptions our management believes are reasonable. Such forward-looking statements are subject to risks and uncertainties which could cause our actual
results,  performance  and  achievements  to  differ  materially  from  those  expressed  in,  or  implied  by,  these  statements,  including,  among  others,  the  risks  and
uncertainties listed in this report under “Item 1A Risk Factors” and in our other reports filed with the SEC from time-to-time.

Because our forward-looking statements are based on estimates and assumptions that are subject to significant business, economic and competitive uncertainties,
many of which are beyond our control or are subject to change, actual results could be materially different and any or all of our forward-looking statements may turn
out to be wrong. Forward-looking statements speak only as of the date made and can be affected by assumptions we might make or by known or unknown risks and
uncertainties. Many factors mentioned in our discussion in this report will be important in determining future results. New factors emerge from time-to-time, and it is
not  possible  for  us  to  predict  which  factors  will  arise.  Consequently,  we  cannot  assure  you  that  our  expectations  or  forecasts  expressed  in  such  forward-looking
statements will be achieved. Except as required by law, we undertake no obligation to publicly update any of our forward-looking or other statements, whether as a
result of new information, future events, or otherwise.

Overview

Vericel Corporation is a leader in advanced cell therapies and specialty biologics for the sports medicine and severe burn care markets. We currently market two
FDA-approved  autologous  cell  therapy  products  in  the  United  States.  MACI   (autologous  cultured  chondrocytes  on  porcine  collagen  membrane)  is  an  autologous
cellularized scaffold product indicated for the repair of symptomatic, single or multiple full-thickness cartilage defects of the knee with or without bone involvement in
adults.  Epicel   (cultured  epidermal  autografts)  is  a  permanent  skin  replacement  HUD  for  the  treatment  of  adult  and  pediatric  patients  with  deep-dermal  or  full-
thickness  burns  comprising  greater  than  or  equal  to  30  percent  of  TBSA.  We  also  hold  an  exclusive  license  from  MediWound  Ltd.  for  North  American  rights  to
NexoBrid , (concentrate of proteolytic enzymes enriched in bromelain), a registration-stage biological orphan product. On June 30, 2020, MediWound submitted to
the FDA a BLA seeking the approval of NexoBrid for eschar removal (debridement) in adults with deep partial-thickness and/or full-thickness thermal burns. The
FDA subsequently accepted the BLA for filing and has assigned a Prescription Drug User Fee Act (PDUFA) target date of June 29, 2021.

®

®

®

COVID-19

Throughout  2020,  the  pandemic  caused  by  the  spread  of  a  novel  strain  of  coronavirus  (COVID-19)  has  created  significant  disruptions  to  the  U.S.  and  global
economy and has contributed to significant volatility in financial markets. The global impact of the outbreak is continually evolving and, as the virus spreads and
infection  rates  surge  in  various  locations,  many  state,  local  and  national  governments  –  including  those  in  Massachusetts  and  Michigan,  where  our  operations  are
located  –  have  responded  by  issuing,  extending  and  supplementing  orders  requiring  quarantines,  restrictions  on  travel,  and  the  mandatory  closure  of  certain  non-
essential  businesses,  among  other  actions.  In  the  U.S.,  the  status  and  application  of  these  orders  have  varied  on  a  state-by-state  basis  since  the  early  days  of  the
pandemic. Many of the restrictions have been periodically updated as infections rates in the U.S. have risen and fallen and as world health leaders learn more about the
virus, its transmission pathway and who is most at risk. Because Vericel is deemed an essential business, we continue to be exempt from government orders, in their
current form, requiring the closure of workplaces and the cessation of business operations.

Notwithstanding being an essential business, Vericel’s business and operations have been adversely impacted by the effects of COVID-19. After the COVID-19
pandemic began directly affecting the U.S., in March 2020, the American College of Surgeons and United States Surgeon General recommended that each hospital,
health system, and surgeon minimize, postpone, or cancel electively scheduled surgeries. These recommendations were followed by numerous state level executive
orders either

58

restricting or partially restricting elective surgeries. Because MACI is an elective surgical procedure, as a result of these restrictions, beginning in mid-March 2020, we
began to experience a significant increase in cancellations of scheduled MACI procedures as well as a slowdown in new MACI orders. The widespread suspension of
elective  procedures  impacted  our  business  and  operations  during  the  first  and  second  quarters  of  2020.  These  restrictions  began  to  ease  in  May  and  by  the  end  of
September 2020 there were no state orders in place that directly impacted a surgeon’s or patient’s ability to move forward with a MACI surgery. Consequently, MACI
procedure and order volumes recovered throughout the third and fourth quarter of 2020, and the majority of MACI cases that had previously been canceled as a result
of COVID-19 factors were rescheduled. The COVID-19 pandemic remains unpredictable, however, and in late September and October 2020, the number of COVID-
19  infections  began  to  increase  markedly  in  various  geographies  and  by  late  December  2020  the  rolling  seven-day  average  of  new  daily  coronavirus  cases  in  the
United States reached the highest level at any point during the pandemic. As a result, the scheduling of MACI pipeline cases during the last two weeks of December
slowed compared to historical trends and there was an increase in case cancellations during that period. Although hospitals are now better prepared for subsequent
surges  in  COVID-19  patients,  the  risk  remains  that  regional  or  local  restrictions  could  again  be  placed  on  the  performance  of  elective  surgical  procedures,  or  that
patients may choose to postpone or be unable to appear for a MACI procedure if the number of COVID-19 infections in the United States continues to rise.

Though Epicel is used almost exclusively in an emergent setting by burn centers and surgeons throughout the country, Epicel revenue and procedure volumes have
been  less  affected  by  the  pandemic. Nevertheless,  large  burns  and  burn  admissions  can  be  affected  by  restrictions  on  human  activity  resulting  from  more  severe
government lockdown orders. Epicel procedure volumes did experience a slow-down during the second quarter of 2020, however, the reduction was less pronounced
than that observed with MACI. Further reductions could be observed in the future, based on the degree of restrictions imposed.

At the outset of the pandemic, Vericel put in place a comprehensive workplace protection plan, which institutes protective measures in response to COVID-19.
These measures include mandatory employee training on social distancing and hygiene protocols, conducting daily health screenings of all employees, vendors and
visitors entering our facilities, canceling all international business travel, limiting domestic business travel to essential purpose travel only, requesting that employees
limit  non-essential  personal  travel,  enhancing  our  facilities’  janitorial  and  sanitary  procedures,  making  certain  physical  modifications  and  enhancements  to  our
facilities to enable effective social distancing among employees, providing certain personal protective equipment to employees working in our offices, encouraging
employees  to  work  from  home  to  the  extent  their  job  function  enables  them  to  do  so,  limiting  third-party  access  to  our  facilities,  encouraging  the  use  of  virtual
employee meetings, modifying the manner and schedule of on-site production activities, and providing guidance to our field-based commercial teams concerning their
communications and contact with customers and healthcare professionals. In addition, we put certain expense reduction measures in place including a reduction of
discretionary spending. We are reviewing these measures regularly as the pandemic evolves and may take additional actions to the extent required.

We  continue  to  manufacture  MACI  and  Epicel  and  are  maintaining  a  significant  safety  stock  of  all  key  raw  materials.  We  do  not  expect  current  supply  chain
interruptions will impact our ongoing manufacturing operations. With respect to customer delivery, MACI final product has an established shelf life of six (6) days and
established shipping shelf life of three (3) days. Currently, MACI is picked up by courier and shipped by commercial air or ground transportation to customer surgical
sites. Epicel final product has an established shelf life of 24 hours and is hand carried to customer hospitals by courier. Transportation is primarily by commercial or
charter airline. Although we have not experienced material shipping delays or materially increased costs to date, significant disruption of air travel could result in the
inability to deliver MACI or Epicel final products to customer sites within appropriate timeframes, which could further adversely impact our business. There is no
expected impact of COVID-19 on our distributors, operations or third-party service providers’ ability to manage patient cases.

We believe it is likely that we will continue to experience variable impacts on our business, based on the resurgence of COVID-19 in various areas of the United
States. Measures taken to limit the impact of COVID-19 at the international, national and local levels, including shelter-in-place orders, social distancing measures,
travel  bans  and  restrictions,  and  business  and  government  shutdowns,  may  continue  to  create  significant  negative  economic  impacts  on  a  global  basis.  Given  that
uncertainty, we cannot reliably estimate the extent to which the COVID-19 pandemic may continue to impact utilization and revenues of our products in 2021 and
beyond.

For a discussion of additional risks associated with COVID-19, please see Item 1A. Risk Factors.

Manufacturing

We have a cell-manufacturing facility in Cambridge, Massachusetts which is used for U.S. manufacturing and distribution of MACI and Epicel.

59

 
 
Product Portfolio

Our  marketed  products  include  two  FDA-approved  autologous  cell  therapies.  MACI,  a  third-generation  autologous  implant  for  the  repair  of  symptomatic,  full-
thickness cartilage defects of the knee in adult patients and Epicel, a permanent skin replacement for adult and pediatric patients with deep dermal or full-thickness
burns  greater  than  or  equal  to  30%  of  TBSA.  Both  products  are  currently  marketed  in  the  U.S.  In  addition,  we  have  entered  into  exclusive  license  and  supply
agreements  with  MediWound  to  commercialize  NexoBrid  in  North  America.  As  previously  mentioned,  MediWound  has  submitted  a  BLA  to  the  FDA  seeking
commercial approval of NexoBrid. On September 16, 2020, we announced that the FDA accepted the BLA for review and has assigned a PDUFA target date of June
29, 2021.

MACI and Carticel

Carticel , an earlier generation ACI product for the treatment and repair of cartilage defects in the knee, was the first FDA-approved autologous cartilage repair

®

product. Carticel was replaced at the end of the second quarter of 2017 by MACI, which the FDA approved on December 13, 2016 by the FDA. MACI is a third-
generation product for ACI, a class of methods for the repair of symptomatic, single or multiple full-thickness cartilage defects of the knee with or without bone
involvement in adults.

The target audience of U.S. physicians is approximately 5,000 orthopedic surgeons and is divided into two segments - a group of orthopedic surgeons who self-
identify and/or have a formal specialty as sports medicine physicians, and a sub-population of general orthopedic surgeons who perform a high volume of cartilage
repair procedures. As of December 31, 2020, we have increased the number of MACI sales representatives to 76 Clinical Account Specialists and expanded their reach
to over nine geographical regions to enable the sales force to call on 2,000 of the general orthopedic surgeons. Most private payers have a medical policy that covers
treatment with MACI with the top 30 largest commercial payers having a formal medical policy for MACI or ACI in general. Even for private payers that have not yet
approved  a  medical  policy  for  MACI,  for  medically  appropriate  cases,  we  often  obtain  approval  on  a  case-by-case  basis.  For  the  year  ended  December  31,  2020,
MACI net revenues totaled $94.4 million.

Epicel

Epicel  is  a  permanent  skin  replacement  for  deep  dermal  or  full-thickness  burns  greater  than  or  equal  to  30%  of  TBSA.  Epicel  is  regulated  by  the  Center  for
Biologics  Evaluation  and  Research,  or  CBER  of  the  FDA  under  medical  device  authorities,  and  is  the  only  FDA-approved  cultured  epidermal  autograft  product
available for large total surface area burns. Epicel was designated as a HUD in 1998 and a HDE application for the product was submitted in 1999. HUDs are devices
that are intended for diseases or conditions that affect fewer than 8,000 individuals annually in the U.S. Under an HDE approval, a HUD cannot be sold for an amount
that exceeds the cost of research and development, fabrication and distribution unless certain conditions are met.

A HUD is eligible to be sold for profit after receiving HDE approval if the device meets certain eligibility criteria, including where the device is intended for the
treatment of a disease or condition that occurs in pediatric patients and such device is labeled for use in pediatric patients. If the FDA determines that a HUD meets the
eligibility criteria, the HUD is permitted to be sold for profit so long as the number of devices distributed in any calendar year does not exceed the Annual Distribution
Number (ADN). The ADN is defined as the number of devices reasonably needed to treat a population of 8,000 individuals per year in the U.S.

On February 18, 2016, the FDA-approved our HDE supplement to revise the labeled indications of use for Epicel to specifically include pediatric patients. The
revised product label also now specifies that the probable benefit of Epicel, mainly related to survival, was demonstrated in two Epicel clinical experience databases
and a physician-sponsored study comparing outcomes in patients with massive burns treated with Epicel relative to standard care. Because of the change in the label to
specifically include use in pediatric patients, Epicel is no longer subject to the HDE profit restrictions. In conjunction with adding the pediatric labeling and meeting
pediatric eligibility criteria, the FDA has determined the ADN number for Epicel to be 360,400 which is approximately 45 times larger than the volume of grafts sold
in 2019. We currently have an eleven-person sales force comprised of seven (7) account managers and four (4) burn clinical specialists, overseen by a senior sales
director. In the year ended December 31, 2020, Epicel net revenues totaled $27.5 million.

60

 
 
 
 
 
 
 
NexoBrid

Our  portfolio  also  includes  NexoBrid,  a  topically-administered  biological  product  that  enzymatically  removes  nonviable  burn  tissue,  or  eschar,  in  patients  with
deep partial and full-thickness thermal burns. On June 30, 2020, we announced the submission of a BLA to the FDA seeking the approval of NexoBrid. Subsequently,
on September 16, 2020, we announced that the FDA accepted the BLA for review and assigned a PDUFA target date of June 29, 2021. NexoBrid is approved in the
European Union and other international markets and has been designated as an orphan biologic in the United States, European Union and other international markets.
Pursuant to the terms of our existing license agreement, if the BLA is approved, MediWound will transfer the BLA to Vericel and Vericel will market NexoBrid in the
U.S.  Both  MediWound  and  Vericel,  under  the  supervision  of  a  Central  Steering  Committee  comprised  of  members  of  both  companies  will  continue  to  guide
development of NexoBrid in North America. Under our license agreement with MediWound, NexoBrid is being manufactured for BARDA prior to approval by the
FDA  under  an  emergency  use  authorization.  Vericel  recorded  revenue  of  $2.2  million  associated  with  the  delivery  of  NexoBrid  to  BARDA  during  the  year  ended
December 31, 2020.

Results of Operations

Net Income

Our net income for the year ended December 31, 2020 totaled $2.9 million. Our net loss for the year ended December 31, 2019 and December 31, 2018 totaled
$9.7  million  and  $8.1  million,  respectively,  which  included  a  $17.5  million  upfront  payment  to  MediWound  for  the  NexoBrid  license  in  2019  and  a  loss  on
extinguishment of debt of $0.8 million in 2018.

(In thousands)
Net revenues
Cost of product sales
Gross profit
Total operating expenses
Gain (loss) from operations
Other income (expense)
Tax provision

Net income (loss)

Net Revenues

2020

Year Ended December 31,
2019

2018

$

$

124,179  $
39,951 
84,228 
81,856 
2,372 
672 
180 
2,864  $

117,850  $
37,571 
80,279 
91,530 
(11,251)
1,586 
— 
(9,665) $

90,857 
32,160 
58,697 
62,606 
(3,909)
(4,228)
— 
(8,137)

Net revenues increased for the year ended December 31, 2020, compared to December 31, 2019, with both MACI and Epicel growing, in addition to revenue being
recognized related to the first deliveries of NexoBrid to BARDA. An increase in demand during the third and fourth quarters of 2020, partially offset the effects of
COVID-19 related shutdowns in the first half of 2020.

Net revenues increased for the year ended December 31, 2019, compared to December 31, 2018, primarily due to an increase in MACI volume growth as well as

continued growth in demand for Epicel grafts over the prior year.

Net revenues for the years ended December 31, 2020, 2019 and 2018 are shown below.

Revenue by product (In thousands)
MACI
Epicel
NexoBrid

2020

Year Ended December 31,
2019

2018

$

$

94,432  $
27,536 
2,211 
124,179  $

91,620  $
26,230 
— 
117,850  $

67,741 
23,116 
— 
90,857 

 Seasonality. During 2020, the effects of the COVID-19 pandemic disrupted the normal seasonality of our MACI business. These effects included, among others,

the temporary limitation of elective surgical procedures throughout the country, the

61

 
 
 
 
 
 
 
 
inability  of  our  Clinical  Account  Specialists  to  call  on  surgeon  customers  and,  we believe,  a  reduction  in  the  number  of  patients  seeking  treatment  for  cartilage
damage. In the four years preceding 2020, ACI sales volumes from the first through the fourth quarter on average represented 19% (16%-24% range), 23% (21%-25%
range), 22% (20%-23% range) and 36% (32%-38% range) respectively, of total annual volumes. MACI orders are consistently stronger in the fourth quarter due to
several  factors  including  insurance  deductible  limits  and  the  time  of  year  patients  prefer  to  start  rehabilitation.  Due  to  COVID-19  the  seasonality  in  2020  did  not
follow a historical patterns, and seasonality in 2021 could be impacted by COVID-19 related factors, as well. Due to the low incidence and variable occurrence of
severe burns, Epicel revenue has inherent variability from quarter-to-quarter and does not exhibit significant seasonality. Over the past four years, Epicel revenue in a
single quarter has ranged from as high as 38% to as low as 18% of annual revenue.

Gross Profit and Gross Profit Ratio 

(In thousands)
Gross profit
Gross profit %

2020

$

Year Ended December 31,
2019

84,228 

$

67.8 %

80,279 

$

68.1 %

2018

58,697 

64.6 %

Gross profit increased for the year ended December 31, 2020, compared to 2019, as well as for the year ended December 31, 2019, compared to 2018, primarily
due to an increase in MACI and Epicel sales combined with our highly fixed manufacturing cost structure which consists mainly of labor and facility costs that do not
materially fluctuate with volume increases. The gross profit increase for the year ended December 31, 2020 also includes the impact of the NexoBrid revenue.

Gross profit percentage decreased for the year ended December 31, 2020, compared to 2019, as a result of a reduction in sales in the second quarter of 2020 due to
COVID-19 related restrictions on elective surgeries. Due to our highly fixed manufacturing cost structure, we incurred labor and facility costs during a period of little
production which decreased the year to date percentage. The increase in gross profit for the year ended December 31, 2019, compared to 2018, was the result of a
large increase in revenue as noted above.

Research and Development Costs 

(In thousands)
Research and development costs

2020

Year Ended December 31,
2019

2018

$

13,020  $

30,391  $

13,599 

The following table summarizes research and development expenses which includes license fees, materials, professional fees and the approximate allocation of

employee-related salary and fringe benefit costs for our research and development projects:

(In thousands)
MACI
Epicel
NexoBrid

Total research and development costs

2020

Year Ended December 31,
2019

2018

$

$

7,157  $
3,257 
2,606 
13,020  $

8,088  $
3,538 
18,765 
30,391  $

10,444 
3,155 
— 
13,599 

Research and development expenses for the year ended December 31, 2020 were $13.0 million, compared to $30.4 million, for the year ended December 31, 2019.
The decrease in research and development costs during the year ended December 31, 2020 is due primarily to the $17.5 million upfront payment to MediWound for
the North American rights to NexoBrid made in 2019.

Research and development expenses for the year ended December 31, 2019 were $30.4 million, compared to $13.6 million for the year ended December 31, 2018.
The increase is due primarily to the $17.5 million upfront payment to MediWound for the North American rights to NexoBrid, which was partially offset by costs
related to the ongoing MACI pediatric trial which decreased compared to the same period a year ago.

62

 
 
 
 
 
 
Selling, General and Administrative Costs 

(In thousands)
Selling, general and administrative costs

2020

Year Ended December 31,
2019

2018

$

68,836  $

61,139  $

49,007 

Selling, general and administrative expenses for the years ended December 31, 2020 and 2019 increased to $68.8 million from $61.1 million, respectively. The
increase in selling, general and administrative expenses in 2020 is primarily due to a $4.4 million increase in MACI sales force expenses, $1.2 million of incremental
third-party  patient  reimbursement  support  services,  a  $1.2  million  increase  in  stock-based  compensation  expenses  and  $0.9  million  increase  in  Epicel  sales  force
expense.

Selling, general and administrative expenses for the years ended December 31, 2019 and 2018 increased to $61.1 million from $49.0 million, respectively. The
increase in selling, general and administrative expenses in 2019 is due primarily to a $4.2 million increase in stock-based compensation expenses, an incremental $2.6
million in MACI sales force expenses driven by the expansion in the second quarter of 2019, a $2.4 million increase in marketing expenses and a $1.8 million increase
in patient reimbursement support services.

Other Income (Expense) 

(In thousands)
Increase in fair value of warrants
Loss on extinguishment of debt
Interest income
Interest expense
Other expense

Total other income (expense)

2020

Year Ended December 31,
2019

2018

—  $
— 
691 
(6)
(13)
672  $

—  $
— 
1,614 
(8)
(20)
1,586  $

(2,524)
(838)
897 
(1,732)
(31)
(4,228)

$

$

The change in other income and expense for the year ended December 31, 2020 compared to 2019, is due primarily to a drop in interest income due to an overall

decrease in market yield related to our short and long-term investments.

The  change  in  other  income  and  expense  for  the  year  ended  December  31,  2019,  compared  to  2018,  is  due  primarily  to  interest  income  as  a  result  of  our
investments in various marketable debt securities. The other income and expense in 2018 relate to the increase in our stock price in 2018 resulting in an increase in the
fair value of warrants and interest expense related to the then outstanding term loan. For the year ended December 31, 2019, we did not incur interest expense as the
term loan was repaid in December 2018 and we did not experience a change in warrant value due to the expiration of the liability classified warrants in 2018.

Tax Provision

For the year-ended December 31, 2020, we recorded income tax expense of $0.2 million as a result of taxable income in certain states where the net operating loss

carryforwards and related deferred tax assets have been fully utilized. We did not have material income tax expense in prior periods.

63

 
 
 
 
Stock Compensation

Non-cash stock-based compensation expense included in cost of goods sold, research and development expenses and selling, general and administrative expenses

is summarized in the following table: 

(in thousands)
Cost of goods sold
Research and development
Selling, general and administrative

Total non-cash stock-based compensation expense

2020

Years Ended December 31,
2019

2018

$

$

1,949  $
1,884 
10,010 
13,843  $

2,029  $
2,428 
8,722 
13,179  $

1,015 
1,672 
4,536 
7,223 

The increase in stock-based compensation expense is due primarily to fluctuations in stock prices which impacts the fair value of the options and restricted stock

units awarded and the expense recognized in the period.

Liquidity and Capital Resources

Since our acquisition in 2014 of MACI, Epicel and Carticel, our primary focus has been to invest in our existing commercial business with the goal of growing
revenue. We have raised significant funds in order to complete our product development programs and to market and commercialize our products including NexoBrid.
To date, we have financed our operations primarily through cash received through Epicel and MACI sales, debt and public and private sales of our equity securities.
Despite the effects of the COVID-19 pandemic, we generated $17.6 million in operating cash flows during 2020 and we may continue to finance our commercial
business operations through the sales of equity securities.

Cash Flows

The following table summarizes our sources and uses of cash for each of the periods presented:

(in thousands)
Cash provided by (used for) operating activities
Cash provided by (used for) investment activities
Cash provided by financing activities

Net increase in cash, cash equivalents and restricted cash

Year Ended December 31,

2020

2019

$

$

17,572 
(17,160)
6,441 
6,853 

$

$

(7,183
10,615
5,260
8,692

Our  cash  and  cash  equivalents  totaled  $33.6  million,  short-term  investments  totaled  $42.2  million  and  long-term  investments  totaled  $24.1  million  as  of
December 31, 2020. The $17.6 million of cash generated by operations was the result of a $2.9 million net income, additional noncash charges including $13.8 million
in stock compensation expense, $4.4 million in operating lease amortization and $2.4 million in depreciation and amortization expense. Working capital requirements
increased due to a $2.3 million increase in accounts receivable and a $2.5 million increase in inventory, as a result of an increase in sales volume, slightly offset by
$3.3 million in accrued expenses.

Our cash and cash equivalents totaled $26.9 million, short-term investments totaled $42.8 million and long-term investments totaled $9.2 million at December 31,
2019. The $7.2 million of cash used for operations was the result of an $9.7 million net loss which included a cash outflow of $17.5 million to MediWound for the
upfront  payment  for  the  NexoBrid  license,  offset  by  noncash  charges  including  $13.2  million  in  stock  compensation  expense,  $2.8  million  in  operating  lease
amortization and $1.7 million in depreciation and amortization expense. Working capital requirements increased due to a $8.7 million increase in accounts receivable
and a $3.3 million increase in inventory, as a result of the increase in sales volume, slightly offset by $1.0 million in accrued expenses related to timing of payments.

The change in cash used for investing activities in 2020 is the result of $63.1 million in investments purchases, respectively, offset by $48.5 million of investment
sales  and  maturities  and  property  plant  and  equipment  purchases  of  $2.6  million  primarily  for  manufacturing  upgrades  and  leasehold  improvements  through
December 31, 2020. The change in cash used for investing activities in 2019 is the result of $72.3 million in investments purchases offset by $85.6 million of sales and
maturities  and  property  plant  and  equipment  purchases  of  $2.6  million,  primarily  for  manufacturing  upgrades  and  leasehold  improvements  through  December  31,
2019.

64

 
 
 
The change in cash provided from financing activities is the result of net proceeds from the exercise of stock options of $6.6 million through December 31, 2020.
The change in cash provided from financing activities during the year ended December 31, 2019 compared to the prior period is primarily the result of net proceeds
from the exercise of stock options of $5.3 million through December 31, 2019.

We believe that our current cash on hand, cash equivalents and investments will be sufficient to support our current operations through at least 12 months from the
issuance of the consolidated financial statements included in this Annual Report on Form 10-K. However, the continuing effects of the COVID-19 pandemic continue
to evolve and may result in irrecoverable losses from customers.

If revenues decline for a sustained period, we may need to access additional capital; however, we may not be able to obtain financing on acceptable terms or at all.
Market volatility resulting from the COVID-19 pandemic or other factors could also adversely impact our ability to access financing as and when needed. The terms of
any financing may adversely affect the holdings or the rights of our shareholders. Actual cash requirements may differ from projections and will depend on many
factors, including the ultimate duration of the effects of the COVID-19 pandemic, the level of future research and development, the scope and results of ongoing and
potential clinical trials, the costs involved in filing, prosecuting and enforcing patents, the need for additional manufacturing capacity, competing technological and
market developments, costs of possible acquisition or development of complementary business activities, and the cost to market our products.
Contractual Obligations

We  lease  facilities  in  Ann  Arbor,  Michigan  and  Cambridge,  Massachusetts.  The  Cambridge  facility  includes  clean  rooms,  laboratories  for  MACI  and  Epicel

manufacturing and office space. We also pay for use of an offsite warehouse space and lease various vehicles and computer equipment.

In October 2020, we amended our current lease in Cambridge to, among other provisions, extend the term until February 2032. Under the amendment, the landlord
will contribute $4.3 million toward the cost of tenant improvements. The previous contributions toward the cost of tenant improvements was recorded as part of the
operating lease assets under the leasing guidance, on our consolidated balance sheet. 

Our purchase commitments consist of minimum purchase amounts of materials used in our cell manufacturing process to manufacture our marketed cell therapy

products. Future minimum payments related to our contractual obligations are as follows:

Contractual Obligations (in thousands)
Operating leases
Purchase commitments
Capital leases
Total

Total

2021

2022

$

$

72,325  $
7,864 
123 
80,312  $

4,394  $
7,182 
41 
11,617  $

4,177  $
682 
41 
4,900  $

Critical Accounting Policies and Estimates

Payments Due by Period
2024
2023

2025

6,973  $
— 
41 
7,014  $

6,934  $
— 
— 
6,934  $

More than 5 Years
43,507 
— 
— 
43,507 

6,340  $
— 
— 
6,340  $

The preparation of our Consolidated Financial Statements in accordance with U.S. generally accepted accounting principles (GAAP) requires management to make
estimates and assumptions that could materially impact the Consolidated Financial Statements and disclosures based on varying assumptions. We believe our estimates
and assumptions are reasonable; however, actual results and the timing of the recognition of such amounts could differ from these estimates.

The  following  is  a  list  of  accounting  policies  that  are  most  significant  to  the  portrayal  of  our  financial  condition  and  results  of  operations  and/or  that  require

management’s most difficult, subjective or complex judgments.

Revenue Recognition and Net Product Sales — Revenue from sales to a customer (distributor, hospital or other party) is recognized in accordance with ASC 606,
Revenue Recognition, which was adopted January 1, 2018. We recognize product revenue from sales to a customer (distributor or hospital) following the five step
model in ASC 606: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate
the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) we satisfy the

65

 
 
 
 
 
 
 
performance obligation. Under this revenue standard, we recognize revenue when our customer obtains control of the promised goods, in an amount that reflects the
consideration which we expect to receive in exchange for those goods.

MACI Implants

We  have  engaged  a  third-party  services  provider  to  provide  the  patient  support  program  to  manage  patient  cases  and  to  ensure  complete  and  accurate  billing

information is provided to the insurers and hospitals, to facilitate reimbursement.

Prior authorization and confirmation of coverage level by the patient’s private insurance plan, hospital or government payer is a prerequisite to the shipment of
product to a patient. We recognize product revenues from sales of all MACI implants upon delivery at which time the customer obtains control of the implant and the
claim is billable. The total consideration which we expect to collect in exchange for MACI implants (the transaction price) may be fixed or variable. Direct sales to
hospitals or distributors are recorded at a contracted price, there are typically no forms of variable consideration.

When we sell MACI the patient is responsible for payment; however, we are typically reimbursed by a third-party insurer or government payer, subject to a patient
co-pay  amount.  Reimbursements  from  third-party  insurers  and  government  payers  vary  by  patient  and  payer  and  are  based  on  either  contracted  rates,  publicly
available rates or a fee schedule. Net product revenue is recognized net of estimated contractual allowances, which considers historical collection experience from both
the payer and patient, denial rates and the terms of our contractual arrangements. We estimate expected collections for these transactions using the portfolio approach.
We record a reduction to revenue at the time of sale for the estimate of the amount of consideration that will not be collected. In addition, potential credit risk exposure
has been evaluated for our accounts receivable in accordance with ASC 326, Financial Instruments - Credit Losses. We assess risk and determine a loss percentage by
pooling account receivables based on similar risk characteristics. The loss percentage is calculated through the use of forecasts that are based on current and historical
economic and financial information.

Changes in estimates of the transaction price are recorded through revenue in the period in which such change occurs.

Leases —  We  primarily  enter  into  lease  agreements  for  manufacturing  and  office  space,  warehouses  space,  vehicle  and  computer  equipment.  The  leases  have
varying terms, some of which may include options to extend. We determine if an arrangement is a lease at contract inception. Certain of our lease agreements include
lease payments that are adjusted periodically for an index or rate. The leases are initially measured using the present value of the projected payments adjusted for the
index or rate in effect at the commencement date such as an estimated incremental borrowing rate. Our lease agreements do not contain any material residual value
guarantees or material restrictive covenants. All operating lease commitments with a lease term greater than 12 months are recognized as right to use (ROU) assets and
liabilities, on a discounted basis on the balance sheet.

ROU assets represent our right to control the use of an explicitly or implicitly identified fixed asset for a period of time and lease liabilities represent our obligation
to make lease payments arising from the lease. Control of an underlying asset is conveyed to us if we obtain the rights to direct the use of and to obtain substantially all
of the economic benefits from using the underlying asset.

Lease payments included in the measurement of the lease liability are comprised of fixed payments. Our leases contain non-lease components and activities that do
not  transfer  a  good  or  service  to  us  which  were  not  considered  to  be  components  of  the  contract  and  therefore  were  not  included  in  the  net  ROU  assets  or  lease
liabilities.

The lease term for all of our leases include the non-cancellable period of the lease plus any additional periods covered by either an option to extend (or not to

terminate) the lease that is reasonably certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor.

Stock-Based Compensation — The accounting for stock-based compensation requires us to determine the fair value of common stock issued in the form of stock
option awards and restricted stock units. The fair value of restricted stock units held by the employees is determined based on the fair value of our common stock on
the date of the grant. We use the value of our common stock at the date of the grant in the calculation of the fair value of our share-based awards. The fair value of
stock options held by our employees is determined using a Black-Scholes option valuation method, which is a valuation technique that is acceptable for share-based
payment accounting. Key assumptions in determining fair value include volatility, risk-free interest rate, dividend yield and expected term. The assumptions used in
calculating the fair value of stock options represent our best estimates; however, these estimates involve inherent uncertainties and the application of management
judgment.  As  a  result,  if  factors  change  and  different  assumptions  are  used,  the  stock-based  compensation  expense  could  be  materially  different  in  the  future.  In
addition, we are required to estimate the expected forfeiture rate and only recognize expense for those stock

66

options expected to vest over the service period. We estimate the forfeiture rate considering the historical experience of our stock-based awards. If the actual forfeiture
rate is different from the estimate, we adjust the expense accordingly.

Tax  Valuation  Allowance  —  A  valuation  allowance  is  recorded  if  it  is  more  likely  than  not  that  a  deferred  tax  asset  will  not  be  realized.  We  provided  a  full
valuation allowance on our deferred tax assets that primarily consist of cumulative federal net operating losses. Due to our three year cumulative loss position and
history of operating losses prior to the year-ended December 31, 2020, a full valuation allowance against our net deferred tax assets was considered necessary. We will
continue to monitor our cumulative loss position and forecasts and reevaluate the need for a valuation allowance as it could be reversed in future periods.

The summary of significant accounting policies should be read in conjunction with our Consolidated Financial Statements and related notes and this discussion of

our results of operations. 

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a material effect on our financial condition.

Recent Accounting Pronouncements

See note 3 to the Consolidated Financial Statements.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

During  the  year  ended  December  31,  2020,  we  purchased  marketable  debt  securities,  which  are  classified  as  available-for-sale  and  carried  at  fair  value  in  the
accompanying consolidated balance sheet included in this Annual Report on Form 10-K. The fair value of our cash equivalents and marketable securities is subject to
changes in market interest rates. Our earnings and cash flows are subject to fluctuations due to changes in interest rates, principally in connection with our investments
in marketable debt securities. We do not believe we are materially exposed to changes in interest rates related to our investments, and we do not currently use interest
rate  derivative  instruments  or  hedging  transactions  to  manage  exposure  to  interest  rate  changes  of  our  investments.  We  estimate  that  a  100  basis  point,  or  1%,
unfavorable change in interest rates would have resulted in approximately a $0.5 million and $0.3 million decrease in the fair value of our investment portfolio as of
December 31, 2020 and 2019, respectively.

We have evaluated the potential credit risk exposure for our accounts receivable and available-for sale investment securities in accordance with ASC 326, Financial

Instruments - Credit Losses. See note 4 and note 8, for further discussion.

We operate in the United States only. We are primarily exposed to foreign exchange risk with respect to recognized assets and liabilities due to vendors in countries

outside the United States which are typically paid in Euro. We do not enter into hedging transactions and do not purchase derivative instruments.

67

 
 
 
 
 
 
 
Item 8. Consolidated Financial Statements and Supplementary Data

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets as of December 31, 2020 and 2019
Consolidated Statements of Operations for the years ended December 31, 2020, 2019 and 2018
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Shareholders’ Equity from December 31, 2017 to December 31, 2020
Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2019 and 2018
Notes to Consolidated Financial Statements

68

Page

69
71
72
73
74
75
76

 
 
Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of Vericel Corporation

Opinions on the Financial Statements and Internal Control over Financial Reporting

We have audited the accompanying consolidated balance sheets of Vericel Corporation and its subsidiaries (the “Company”) as of December 31, 2020 and 2019, and
the related consolidated statements of operations, comprehensive income (loss), shareholders' equity and cash flows for each of the three years in the period ended
December 31, 2020, including the related notes (collectively referred to as the “consolidated financial statements”). We also have audited the Company's internal
control over financial reporting as of December 31, 2020, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO).

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31,
2020 and 2019, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2020 in conformity with accounting
principles generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective internal control over
financial reporting as of December 31, 2020, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO.

Change in Accounting Principle

As discussed in Note 2 to the consolidated financial statements, the Company changed the manner in which it accounts for leases in 2019.

Basis for Opinions

The Company's management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its
assessment of the effectiveness of internal control over financial reporting, included in Management’s Report on Internal Control over Financial Reporting appearing
under Item 9A. Our responsibility is to express opinions on the Company’s consolidated financial statements and on the Company's internal control over financial
reporting 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 audits to obtain reasonable assurance
about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud, and whether effective internal control over
financial reporting was maintained in all material respects.

Our audits of the consolidated financial statements included performing procedures to assess the risks of material misstatement of the consolidated financial
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated 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 consolidated financial statements. Our audit of internal control over financial
reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating
the design and operating effectiveness of internal control based on the assessed risk. Our audits also included performing such other procedures as we considered
necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process 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. A company’s internal control over financial
reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions
and dispositions of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

69

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

Critical Audit Matters

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

Contractual allowances related to MACI sales subject to third party reimbursement

As described in Note 4 to the consolidated financial statements, when the Company sells MACI to patients, the Company records a reduction of revenue at the time of
sale for its estimate of the amount of consideration that will not be collected. As of December 31, 2020, the allowance for this uncollectible consideration was $5.3
million. When the Company sells MACI the patient is responsible for payment, however, the Company is typically reimbursed by a third-party insurer or government
payer, subject to a patient co-pay amount. Reimbursements from third-party insurers and government payers vary by patient and payer and are based on either
contracted rates, publicly available rates, fee schedules or past payer precedents. Net product revenue is recognized net of estimated contractual allowances, which
considers historical collection experience from both the payer and patient, denial rates and the terms of the Company’s contractual arrangements.

The principal considerations for our determination that performing procedures relating to contractual allowances related to MACI sales subject to third party
reimbursement is a critical audit matter are the significant judgment by management due to the measurement uncertainty involved in developing the estimated
contractual allowances, as these estimates are based on assumptions developed using historical collection experience from the payer and current contractual
arrangement terms, which in turn led to a high degree of auditor judgment, effort and subjectivity in applying procedures to these assumptions and evaluating audit
evidence related to these assumptions.

Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall opinion on the consolidated financial
statements. These procedures included testing the effectiveness of controls relating to revenue recognition, including controls relating to MACI sales subject to third
party reimbursement and over the assumptions used to estimate the contractual allowance. These procedures also included, among others, (i) testing management’s
process and methodology for determining the contractual allowances; (ii) performing an analysis of the past collection history by payer; and (iii) assessing the
reasonableness of management’s contractual allowances. Evaluating the reasonableness of management’s contractual allowances involved assessing management’s
ability to reasonably estimate the contractual allowance by performing a comparison of the estimated transaction price to actual consideration received, contracted
rates, publicly available rates or government fee schedules.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts
February 24, 2021

We have served as the Company’s auditor since at least 1996, which is when the Company became subject to SEC reporting requirements. We have not been able to
determine the specific year we began serving as auditor of the Company.

70

VERICEL CORPORATION
CONSOLIDATED BALANCE SHEETS
(In thousands)

ASSETS
Current assets:

Cash and cash equivalents
Short-term investments
Accounts receivable (net of allowance for doubtful accounts of $143 and $306, respectively)
Inventory
Other current assets

Total current assets

Property and equipment, net
Restricted cash
Right-of-use assets
Long-term investments

Total assets

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:

Accounts payable
Accrued expenses
Current portion of operating lease liabilities
Other liabilities

Total current liabilities
Operating lease liabilities
Other long-term liabilities

Total liabilities

COMMITMENTS AND CONTINGENCIES
Shareholders’ equity:

Common stock, no par value; shares authorized — 75,000; shares issued and outstanding — 45,804 and 44,864,
respectively
Accumulated other comprehensive income
Accumulated deficit

Total shareholders’ equity

Total liabilities and shareholders’ equity

December 31,

2020

2019

33,620  $
42,187 
34,504 
9,356 
3,893 
123,560 
7,633 
211 
50,105 
24,099 
205,608  $

6,755  $
11,293 
4,394 
41 
22,483 
48,789 
76 
71,348 

26,889 
42,829 
32,168 
6,816 
2,953 
111,655 
7,144 
89 
25,103 
9,247 
153,238 

6,345 
7,948 
5,461 
41 
19,795 
22,242 
110 
42,147 

510,061 
14 
(375,815)
134,260 
205,608  $

489,749 
21 
(378,679)
111,091 
153,238 

$

$

$

$

The accompanying Notes to Consolidated Financial Statements are an integral part of these statements.

71

 
 
 
 
 
 
 
 
 
 
 
 
 
 
VERICEL CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share amounts)

Product sales, net
Other revenue

Total revenue

Cost of product sales
Gross profit
Research and development
Selling, general and administrative

Total operating expenses
Income (loss) from operations
Other income (expense):

Increase in fair value of warrants
Loss on extinguishment of debt
Interest income
Interest expense
Other expense

Total other income (expense)
Net income (loss) before tax provision

Tax provision

Net income (loss)

Net income (loss) per share attributable to common shareholders (basic)

Weighted-average common shares outstanding (basic)

Net income (loss) per share attributable to common shareholders (diluted)

Weighted-average common shares outstanding (diluted)

2020

Year Ended December 31,
2019

2018

$

$

$

$

121,968  $
2,211 
124,179 
39,951 
84,228 
13,020 
68,836 
81,856 
2,372 

— 
— 
691 
(6)
(13)
672 
3,044 
180 
2,864  $

0.06  $

45,221 

0.06  $

47,282 

117,850  $
— 
117,850 
37,571 
80,279 
30,391 
61,139 
91,530 
(11,251)

— 
— 
1,614 
(8)
(20)
1,586 
(9,665)
— 
(9,665) $

(0.22) $

44,180 

(0.22) $

44,180 

90,857 
— 
90,857 
32,160 
58,697 
13,599 
49,007 
62,606 
(3,909)

(2,524)
(838)
897 
(1,732)
(31)
(4,228)
(8,137)
— 
(8,137)

(0.20)

40,242 

(0.20)

40,242 

The accompanying Notes to Consolidated Financial Statements are an integral part of these statements.

72

 
 
 
 
 
 
 
VERICEL CORPORATION
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(In thousands)

Net income (loss)

Other comprehensive income (loss):
Unrealized gain (loss) on investments

Comprehensive income (loss)

2020

Year Ended December 31,
2019

2018

$

$

2,864  $

(7)
2,857  $

(9,665) $

60 
(9,605) $

(8,137)

(39)
(8,176)

The accompanying Notes to Consolidated Financial Statements are an integral part of these statements.

73

 
 
 
 
VERICEL CORPORATION
CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY
(In thousands)

Common Stock

Shares

Amount

Warrants

Amount

Accumulated
Other
Comprehensive

Gain (loss)

Accumulated

Deficit

Total
Shareholders’

Equity 

BALANCE, DECEMBER 31, 2017

Net loss
Compensation expense related to stock options granted, net of forfeitures
Issuance of common stock, net of issuance costs of $4.7
Stock option exercises
Shares issued under the Employee Stock Purchase Plan
Exercise of warrants resulting in the issuance of common stock
Unrealized loss on investments

BALANCE, DECEMBER 31, 2018

Net loss
Compensation expense related to stock options granted, net of forfeitures
Stock option exercises
Shares issued under the Employee Stock Purchase Plan
Exercise of warrants resulting in issuance of common stock
Unrealized gain on investments

BALANCE, DECEMBER 31, 2019

Net income
Compensation expense related to stock options granted, net of forfeitures
Stock option exercises
Shares issued under the Employee Stock Purchase Plan

Issuance of stock for restricted stock unit vesting
Restricted stock withheld for employee taxes
Unrealized loss on investments

BALANCE, DECEMBER 31, 2020

35,861 

$

383,020 

$

397 

$

— 

$

(360,877)

$

5,750 
1,180 
106 
681 

7,223 
70,028 
3,705 
656 
6,548 

(293)

43,578 

$

471,180 

104 

$

1,197 
69 
20 

13,179 
4,354 
932 
104 

(104)

44,864 

$

489,749 

— 

$

790 
117 

47 
(14)

13,843 
5,582 
1,050 

(163)

(8,137)

(369,014)

$

(9,665)

(378,679)

$

2,864 

(39)
(39)

$

60 
21 

$

45,804 

$

510,061 

— 

$

(7)
14 

$

(375,815)

$

22,540 

(8,137)
7,223 
70,028 
3,705 
656 
6,255 
(39)
102,231 

(9,665)
13,179 
4,354 
932 
— 
60 
111,091 

2,864 
13,843 
5,582 
1,050 
— 
(163)
(7)
134,260 

The accompanying Notes to Consolidated Financial Statements are an integral part of these statements.

74

 
 
VERICEL CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

Operating activities:
Net income (loss)
Adjustments to reconcile net income (loss) to net cash provided by (used for) operating
activities:

2020

Year Ended December 31,
2019

2018

$

2,864  $

(9,665) $

(8,137)

Depreciation and amortization
Stock compensation expense
Change in fair value of warrants
Loss on extinguishment of debt
Foreign currency translation loss
Loss on sale of fixed assets
Amortization of premiums and discounts on marketable securities
Non-cash lease cost
Changes in operating assets and liabilities:

Inventory
Accounts receivable
Other current assets
Accounts payable
Accrued expenses
Operating lease liabilities
Other non-current assets and liabilities, net

Net cash provided by (used for) operating activities

Investing activities:

Purchases of investments
Sales and maturities of investments
Expenditures for property, plant and equipment

Net cash provided by (used for) investing activities

Financing activities:

Net proceeds from equity offering
Net proceeds from common stock issuance due to stock option exercises
Proceeds from exercise of warrants
Payments on long-term debt
Fee on long-term debt
Other

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 period

Cash, cash equivalents, and restricted cash at end of period

2,383 
13,843 
— 
— 
63 
30 
318 
4,445 

(2,540)
(2,336)
(940)
33 
3,345 
(3,951)
15 
17,572 

(63,057)
48,523 
(2,626)
(17,160)

— 
6,632 
— 
— 
— 
(191)
6,441 
6,853 
26,978 
33,831  $

1,744 
13,179 
— 
— 
42 
— 
(610)
2,787 

(3,258)
(8,714)
(106)
(1,024)
1,018 
(2,512)
(64)
(7,183)

(72,346)
85,577 
(2,616)
10,615 

— 
5,286 
— 
— 
— 
(26)
5,260 
8,692 
18,286 
26,978  $

1,426 
7,223 
2,524 
838 
51 
22 
(327)
— 

235 
(5,184)
(1,267)
899 
1,493 
— 
(208)
(412)

(66,549)
2,200 
(2,678)
(67,027)

70,028 
4,361 
2,716 
(17,532)
(710)
— 
58,863 
(8,576)
26,862 
18,286 

$

The accompanying Notes to Consolidated Financial Statements are an integral part of these statements.

75

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VERICEL CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.     Organization

Vericel Corporation, a Michigan corporation (together with its consolidated subsidiaries referred to herein as the Company, or Vericel), was incorporated in March
1989 and began employee-based operations in 1991. The Company is a fully-integrated, commercial-stage biopharmaceutical company and is a leader in advanced
®
therapies for the sports medicine and severe burn care markets. Vericel currently markets two cell therapy products in the United States, MACI  and Epicel .

®

MACI (autologous cultured chondrocytes on porcine collagen membrane) is an autologous cellularized scaffold product indicated for the repair of symptomatic,
single or multiple full-thickness cartilage defects of the knee with or without bone involvement in adults. Epicel (cultured epidermal autografts) is a permanent skin
replacement for the treatment of adult and pediatric patients with deep-dermal or full-thickness burns comprising greater than or equal to 30 percent of total body
surface area (TBSA). The Company also holds an exclusive license from MediWound Ltd. (MediWound) for North American rights to NexoBrid , a registration-stage
biological orphan product for debridement of severe thermal burns. The Company operates its business primarily in the U.S. in one reportable segment — the research,
product development, manufacture and distribution of cellular therapies for use in the treatment of specific diseases.

®

COVID-19

Throughout  2020,  the  pandemic  caused  by  the  spread  of  a  novel  strain  of  coronavirus  (COVID-19)  has  created  significant  disruptions  to  the  U.S.  and  global
economy and has contributed to significant volatility in financial markets. The global impact of the outbreak is continually evolving and, as the virus spreads and
infection  rates  surge  in  various  locations,  many  state,  local  and  national  governments  –  including  those  in  Massachusetts  and  Michigan,  where  the  Company's
operations are located – have responded by issuing, extending and supplementing orders requiring quarantines, restrictions on travel, and the mandatory closure of
certain non-essential businesses, among other actions. In the U.S., the status and application of these orders have varied on a state-by-state basis since the early days of
the pandemic. Many of the restrictions have been periodically updated as infections rates in the U.S. have risen and fallen and as world health leaders learn more about
the virus, its transmission pathway and who is most at risk. Because Vericel is deemed an essential business, the Company has been exempted from government orders
requiring the closure of workplaces and the cessation of business operations, as they have existed from time-to-time during the pandemic.

Notwithstanding being an essential business, the Company’s business and operations have been adversely impacted by the effects of COVID-19. In mid-March, the
American  College  of  Surgeons  and  United  States  Surgeon  General  recommended  that  each  hospital,  health  system,  and  surgeon  minimize,  postpone,  or  cancel
electively  scheduled  surgeries.  These  recommendations  were  followed  by  numerous  state  level  executive  orders  either  restricting  or  partially  restricting  elective
surgeries.  Because  MACI  is  an  elective  surgical  procedure,  as  a  result  of  these  restrictions,  beginning  in  mid-March  2020,  the  Company  began  to  experience  a
significant increase in cancellations of scheduled MACI procedures as well as a slowdown in new MACI orders. The widespread suspension of elective procedures
impacted the Company’s business and operations during the first and second quarters of 2020. These restrictions began to ease in May and, by the end of September
2020, there were no state orders in place that directly impacted a surgeon’s or patient’s ability to move forward with a MACI surgery. However, in late September and
October 2020, the number of COVID-19 infections began to increase markedly in various geographies and by late December 2020 the rolling seven-day average of
new daily coronavirus cases in the United States reached the highest level at any point during the pandemic. Because Epicel is used almost exclusively in the emergent
setting by burn centers and surgeons throughout the country, Epicel revenue and procedure volumes have been less affected by the pandemic. Although hospitals are
now better prepared for a subsequent surge in COVID-19 patients, the risk remains that regional or local restrictions could again be placed on the performance of
elective surgical procedures if the number of COVID-19 infections in the United States continues to rise.

At the outset of the pandemic, the Company put in place a comprehensive workplace protection plan, which institutes protective measures in response to COVID-
19. These measures include mandatory employee training on social distancing and hygiene protocols, conducting daily health screenings of all employees, vendors and
visitors entering our facilities, canceling all international business travel, limiting domestic business travel to essential purposes, requesting that employees limit non-
essential  personal  travel,  enhancing  our  facilities’  janitorial  and  sanitary  procedures,  making  certain  physical  modifications  and  enhancements  to  our  facilities  to
enable effective social distancing among employees, providing certain personal protective equipment to employees working in our offices, encouraging employees to
work from home to the extent their job function

76

 
 
 
enables them to do so, limiting third-party access to the Company’s facilities, encouraging the use of virtual employee meetings, modifying the manner and schedule
of  on-site  production  activities,  and  providing  guidance  to  our  field-based  commercial  teams  concerning  their  communications  and  contact  with  customers  and
healthcare professionals. In addition, we put certain expense reduction measures in place including a reduction of discretionary spending. The Company is reviewing
these measures regularly as the pandemic evolves and may take additional actions to the extent required.

The  accompanying  Consolidated  Financial  Statements  have  been  prepared  on  a  basis  which  assumes  that  the  Company  will  continue  as  a  going  concern  and
contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. As of December 31, 2020, the Company had an
accumulated deficit of $375.8 million and had net income of $2.9 million for the year ended December 31, 2020. The Company had cash and cash equivalents of
$33.6  million  and  investments  of  $66.3  million  as  of  December  31,  2020.  The  Company  expects  that  cash  from  the  sales  of  our  products  and  existing  cash,  cash
equivalents and investments will be sufficient to support the Company’s current operations through at least 12 months from the issuance of the Consolidated Financial
Statements. However, the effects of the COVID-19 pandemic continue to evolve and may result in irrecoverable losses of customers and significantly impact long-
term liquidity requiring the Company to engage in layoffs, furloughs and/or reductions in salaries. To the extent the United States experiences a resurgence in COVID-
19 infections and elective surgery restrictions are reinstated on a widespread basis and significantly impact the Company’s business, the Company may need to access
additional capital; however, the Company may not be able to obtain financing on acceptable terms or at all, particularly in light of the impact of COVID-19 on the
global economy and financial markets. The terms of any financing may adversely affect the holdings or the rights of the Company’s shareholders.

2. Summary of Significant Accounting Policies

Principles of Consolidation

The Consolidated Financial Statements include the accounts of Vericel and its wholly-owned subsidiaries, Vericel Denmark ApS, in Kastrup, Demark and Vericel
Security Corporation (collectively, the Company). All inter-company transactions and accounts have been eliminated in consolidation. Vericel Denmark ApS ceased
operations in 2015.

Use of Estimates

The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the Consolidated
Financial Statements and the reported amounts of expenses during the reported period. The Company is monitoring the potential impact of the COVID-19 pandemic
on its business and financial statements. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments
reflected in these financial statements or a revision of the carrying value of its assets or liabilities as of the issuance of these financial statements. These estimates may
change as new events occur and additional information is obtained. Actual results could differ from those estimates.

Consolidated Statement of Cash Flows

The following table presents certain supplementary cash flows information for the years ended December 31, 2020, 2019 and 2018:

(In thousands)
Supplementary Cash Flows information:
Non-cash information:

Warrants exercised for common stock
Right-of-use asset and lease liability recognized
Additions to property and equipment included in accounts payable

Cash information:

Interest paid (net of interest capitalized)

Year Ended December 31,

2020

2019

2018

$

$

—  $

29,573 
531 

104  $

2,599 
217 

6  $

8  $

3,538 
— 
606 

2,230 

77

 
 
 
(In thousands)
Reconciliation of cash, cash equivalents, and restricted cash reported in the statement of
financial position:

Cash and cash equivalents
Restricted cash, included in other long-term assets

Total cash, cash equivalents, and restricted cash shown in the statement of cash flows

Year Ended December 31,

2020

2019

2018

$

$

$

33,620
211
33,831  $

$

26,889
89
26,978  $

18,286 
— 
18,286 

Cash Equivalents

Cash equivalents consist of short-term, highly liquid investments with original maturities of three months or less from the date of purchase and consist primarily of

demand deposits, money market funds, overnight repurchase agreements and short duration agency bonds and commercial paper.

Restricted cash

Amounts included in restricted cash represent those required to be set aside to meet contractual terms of a lease agreement held by the Company.

Investments

Investments classified as short-term have maturities of less than one year. Investments classified as long-term are those that: (i) have a maturity of greater than one
year, and (ii) we do not intend to liquidate within the next twelve months, although these funds are available for use and, therefore, are classified as available-for-sale.
The  Company’s  investment  strategy  is  to  buy  short-duration  marketable  securities  with  a  high  credit  rating.  As  of  December  31,  2020  and  2019,  all  marketable
securities held by the Company had remaining contractual maturities of three years or less.

Unrealized  gains  are  included  as  a  component  of  accumulated  other  comprehensive  income  in  the  consolidated  balance  sheets  and  statements  of  stockholders’
equity  and  a  component  of  total  comprehensive  income  (loss)  in  the  consolidated  statements  of  comprehensive  income  (loss),  until  realized.  Unrealized  losses  are
evaluated for impairment under ASC 326, Financial Instruments - Credit Losses, to determine if the impairment is credit-related or non credit-related. Credit-related
impairment is recognized as an allowance on the balance sheet with a corresponding adjustment to earnings, and non credit-related impairment is recognized in other
comprehensive income (loss), net of taxes.

Inventory

Inventories are measured at the lower of cost or net realizable value. Cost is calculated based upon standard-cost which approximates costs determined on the first-
in, first-out method. The Company periodically reviews its inventories for excess or obsolescence and writes down obsolete or other unmarketable inventory to its
estimated net realizable value. If the actual net realizable value is less than that estimated by the Company, or if it is determined that inventory utilization will further
diminish  based  on  estimates  of  demand,  additional  inventory  write-downs  may  be  required.  In  all  cases,  product  inventory  is  carried  at  the  lower  of  cost  or  its
estimated net realizable value. Amounts written down are charged to cost of sales.

Leases

The Company adopted the new leasing standards using the modified retrospective transition approach, as of January 1, 2019, with no restatement of prior periods.
Upon  adoption  all  operating  lease  commitments  with  a  lease  term  greater  than  12  months  that  were  previously  assessed  under  the  prior  lease  guidance,  were
recognized as right-of-use assets and liabilities, on a discounted basis on the balance sheet. Leases with an initial term of 12 months or less are not recorded on the
balance sheet.

Certain lease agreements include rental payments that are adjusted periodically for inflation or other variables. The leases are initially measured using the projected
payments adjusted for the index or rate in effect at the commencement date. In addition to rent, the leases may require the Company to pay additional amounts for
taxes, insurance, maintenance and other expenses, which are generally referred to as non-lease components. Variable non-lease components are not measured as part of
the  right-of-use  asset  and  liability.  Only  when  lease  components  and  their  associated  non-lease  components  are  fixed  are  they  accounted  for  as  a  single  lease
component and are recognized as part of a right-of-use asset and liability.

78

 
Some  leases  contain  clauses  for  renewal  at  the  Company’s  option  with  renewal  terms  that  generally  extend  the  lease  term  from  1  to  5  years.  Certain  lease
agreements contain options to purchase the leased property and options to terminate the lease. Payments to be made in option periods are recognized as part of the
right-of-use lease assets and lease liabilities when it is reasonably certain that the option to extend the lease will be exercised or the option to terminate the lease will
not be exercised, or is not at the Company’s option. The Company determines whether the reasonably certain threshold is met by considering contract-, asset-, market-,
and entity-based factors.

A portfolio approach is applied to certain lease contracts with similar characteristics. The Company’s lease agreements do not contain any significant residual value

guarantees or material restrictive covenants imposed by the leases.

Accounts Receivable

Accounts receivable are initially recorded at the contractual amount owed by the customer or based on expected payments from the insurance provider, hospital or
patient.  Allowances  for  doubtful  accounts  are  established  when  the  facts  and  circumstances  indicate  that  a  receivable  may  not  be  collectible.  Potential  credit  risk
exposure has been evaluated for the Company’s accounts receivable in accordance with ASC 326, Financial Instruments - Credit Losses. The Company assesses risk
and determines a loss percentage by pooling account receivables based on similar risk characteristics. The loss percentage is calculated through the use of forecasts
that are based on current and historical economic and financial information.

Property, Plant and Equipment

Property,  plant  and  equipment  are  initially  measured  and  recognized  at  acquisition  cost,  including  any  directly  attributable  cost  of  preparing  the  asset  for  its
intended use or, in the case of assets acquired in a business combination, at fair value as at the date of the combination. After initial measurement, property, plant and
equipment are carried at cost less accumulated depreciation and impairment. Repair and maintenance costs of property, plant and equipment are expensed as incurred.

The depreciable value of property, plant and equipment, net of any residual value, is depreciated on a straight line basis over the useful life of the asset. The useful

life of an asset is usually equivalent to its economic life. The useful lives of property, plant and equipment are as follows:

• Machinery and Equipment: 5 years
•
•
•

Furniture, fixtures, and office equipment: 3 to 5 years
Computer equipment and software: 3 years
Building improvements and leasehold improvements: Shorter of the remaining life of the lease or 10 years

The costs of assets retired or otherwise disposed of and the accumulated depreciation thereon are removed from the accounts, with any gain or loss realized upon

sale or disposal credited or charged to operations.

Revenue Recognition and Net Product Sales

MACI, MACI Biopsy Kits, Epicel and NexoBrid

The  Company  recognizes  product  revenue  from  sales  to  a  customer  (whether  a  distributor,  or  hospital  )  following  the  five  step  model  in  ASC  606:  (i)  identify
contract(s)  with  a  customer;  (ii)  identify  the  performance  obligations  in  the  contract;  (iii)  determine  the  transaction  price;  (iv)  allocate  the  transaction  price  to  the
performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation. Under this revenue standard, the
Company recognizes revenue when its customer obtains control of the promised goods, in an amount that reflects the consideration which the Company expects to
receive  in  exchange  for  those  goods.  There  are  no  contractual  rights  of  returns,  refunds  or  similar  obligations  related  to  MACI,  kits,  Epicel  or  NexoBrid  as  of
December 31, 2020; however, in certain limited cases the Company will accept a product return if a surgery is canceled. Revenue is not recognized in certain canceled
cases.

For MACI, MACI kits and Epicel there are no variable pricing arrangements related to warranties or rebates offered to customers. The majority of orders are due
within 60 to 90 days of delivery. Shipping and handling fees are included as a component of revenue. The Company recognizes any commission fees as an expense
when incurred. These fees are included in selling, general, and administrative expenses.

79

 
 
 
 
 
 
 
NexoBrid

The U.S. Biomedical Advanced Research and Development Authority (BARDA) has committed to procure NexoBrid from MediWound, under which MediWound
will manufacture and supply NexoBrid on a unit price basis, which may be increased pursuant to the terms of the agreement. The Company does not hold a direct
contract or distribution agreement with BARDA, or take title to the product. The Company recognizes income from sales of NexoBrid to BARDA upon delivery, at
which  time  BARDA  is  in  control  of  the  product.  The  Company  does  not  control  the  specified  goods  or  services  before  they  are  transferred  to  the  customer.
MediWound has promised to provide the goods to BARDA and has completed all significant compliance aspects of being a contractor for BARDA and continue to be
responsible for all compliance. The Company records the NexoBrid revenue based on a specified percentage of the gross profit MediWound recognizes on the sale in
accordance with the license agreement.

Research and Development Expense

Research  and  development  activities  represent  a  significant  part  of  the  Company’s  business.  These  expenditures  relate  to  the  development  of  new  products,
improvement of existing products, technical support of products and compliance with governmental regulations for the protection of consumers and patients. Research
and development expenses are expensed as incurred.

Stock-Based Compensation

The Company’s accounting for stock-based compensation requires it to determine the fair value of common stock issued in the form of stock option awards and
restricted stock units. The Company uses the value of its common stock at the date of the grant in the calculation of the fair value of its share-based awards. The fair
value of restricted stock units held by the employees is determined based on the fair value of the Company’s common stock on the date of the grant. The fair value of
stock options held by the employees is determined using a Black-Scholes option valuation method, which is a valuation technique that is acceptable for share-based
payment accounting. Key assumptions in determining fair value include volatility, risk-free interest rate, dividend yield and expected term. The assumptions used in
calculating  the  fair  value  of  stock  options  represent  the  Company’s  best  estimates;  however,  these  estimates  involve  inherent  uncertainties  and  the  application  of
management judgment. As a result, if factors change and different assumptions are used, the stock-based compensation expense could be materially different in the
future. In addition, the Company estimates the expected forfeiture rate and only recognize expense for those stock options expected to vest over the service period. The
estimated forfeiture rate considers the historical experience of the Company’s stock-based awards. If the actual forfeiture rate is different from the estimate, expense is
adjusted accordingly. For certain non-employee consultants, stock option awards continue to vest post-termination.

The Company also has an Employee Stock Purchase Plan (ESPP) which is a compensatory plan. Compensation expense is recorded based on the fair value of the

purchase options at the grant date, which corresponds to the first day of each purchase period, and is amortized over the purchase period.

Comprehensive Loss

Comprehensive loss is the change in stockholders’ equity during a period arising from any gain or loss unrealized related to the Company’s investments.

Income Taxes

Deferred  tax  assets  are  recognized  for  deductible  temporary  differences  and  tax  credit  carryforwards  and  deferred  tax  liabilities  are  recognized  for  taxable
temporary differences. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized based on the weight of available evidence, that a portion or all of the deferred tax assets will not be realized. When
evaluating the realizability of the deferred tax assets, all evidence, both positive and negative, is considered. Items considered when evaluating the need for a valuation
allowance include the ability to carry back losses, future reversals of existing temporary differences, tax planning strategies, and expectations of future earnings.

The Company records uncertain tax positions in the consolidated financial statements only if it is more likely than not that the uncertain tax position will be

sustained upon examination by the taxing authorities. The Company records interest and penalties related to uncertain tax positions in income tax expense.

Net Income (Loss) Per Share Attributable to Common Shareholders

80

 
 
 
 
Basic  and  diluted  earnings  (loss)  per  share  is  calculated  using  the  two-class  method.  Basic  earnings  (loss)  per  share  which  is  based  on  an  earnings  allocation
formula  that  determines  earnings  (loss)  per  share  for  the  holders  of  the  Company’s  common  shares.  There  were  no  undeclared  dividends  for  the  year  ended
December 31, 2020 or 2019. Diluted earnings (loss) per share includes convertible securities or common equivalent share (stock options and warrants) in addition to
the Company’s common shares. Common equivalent shares and treasury stock are not included in the diluted per share calculation where the effect of their inclusion
would be anti-dilutive. 

Financial Instruments

The Company’s financial instruments include receivables for which the current carrying amounts approximate market value, based upon their short-term nature

and marketable debt securities which are classified as available-for-sale and carried at fair value on a settlement date basis.

Warrants

Warrants that could be cash settled or have anti-dilution price protection provisions are recorded as liabilities at their estimated fair value at the date of issuance,
with subsequent changes in estimated fair value recorded in other income (expense) in our statement of operations in each subsequent period. Warrants that meet the
requirements  for  equity  classification  are  recorded  at  fair  value  with  no  subsequent  remeasurement.  In  general,  warrants  are  measured  using  the  Black-Scholes
valuation model. The methodology is based, in part, upon inputs for which there is little or no observable market data, requiring the Company to develop its own
assumptions.  The  assumptions  used  in  calculating  the  estimated  fair  value  of  the  warrants  represent  our  best  estimates;  however,  these  estimates  involve  inherent
uncertainties and the application of management judgment. As a result, if factors change and different assumptions are used, the change in estimated fair value of the
warrant liability for those warrants that could be cash settled or have anti-dilution price protection provisions, could be materially different. As of December 31, 2019
and 2020, there were no outstanding warrants.

3. Recent Accounting Pronouncements

Measuring Credit Losses on Financial Instruments

The FASB issued updated guidance on measuring credit losses on financial instruments. The guidance removes the thresholds that companies apply to measure
credit losses on financial instruments measured at amortized cost, such as loans, receivables, and held-to-maturity debt securities. Prior to the updated guidance, credit
losses  were  recognized  when  it  was  probable  that  the  loss  had  been  incurred.  The  revised  guidance  removes  all  recognition  thresholds  and  requires  companies  to
recognize an allowance for credit losses for the difference between the amortized cost basis of a financial instrument and the amount of amortized cost that a company
expected to collect over the instrument’s contractual life. The Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (Topic 326), became
effective for the Company January 1, 2020. See note 4 and note 8 for further discussion.

Fair Value Measurement Disclosure

The FASB issued updated guidance through ASU 2018-13, Fair Value Measurement (Topic 820) Disclosure Framework-Changes to the Disclosure Requirements
for Fair Value Measurement. The revised guidance created a more consistent disclosure framework that increased clarity and removed, modified and added certain fair
value disclosures to improve the effectiveness of the Company’s disclosures in the notes of the Consolidated Financial Statements. This guidance became effective for
the Company January 1, 2020 and had no impact on its Consolidated Financial Statements.

Simplifying the Accounting for Income Taxes

In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (ASC 740). The ASU enhances and simplifies various aspects of
the income tax accounting guidance in ASC 740, including requirements related to hybrid tax regimes, the tax basis step-up in goodwill obtained in a transaction that
is  not  a  business  combination,  separate  financial  statements  of  entities  not  subject  to  tax,  the  intra-period  tax  allocation  exception  to  the  incremental  approach,
ownership changes in investments, changes from a subsidiary to an equity method investment, interim-period accounting for enacted changes in tax law, and the year-
to-date loss limitation in interim-period tax accounting. This guidance is effective for the Company for annual and interim periods beginning after December 31, 2020;
however, early adoption is permitted. The Company is currently in the process of evaluating the impact on its Consolidated Financial Statements.

81

 
 
 
 
 
 
4. Revenue

Revenue Recognition and Net Product Sales

As disclosed in note 2, the Company recognizes product revenue from sales of MACI biopsy kits, MACI implants, Epicel grafts and other sources following the

five-step model in Accounting Standards Codification 606, Revenue Recognition, (ASC 606).

MACI Biopsy Kits

MACI biopsy kits are sold directly to hospitals based on contracted rates in an approved contract or sales order. The Company recognizes MACI kit revenue upon
delivery of the biopsy kit, at which time the customer (the facility) is in control of the kit. The kit is used by the doctor to provide a sample of cartilage tissue to the
Company, which can later be used to manufacture a MACI implant. The ordering of the kit does not obligate the Company to manufacture an implant nor does the
receipt of the cartilage tissue. The customer’s order of an implant is separate from the process of ordering the biopsy kit. Therefore, the sale of the biopsy kit and any
subsequent sale of an implant are distinct contracts and are accounted for separately.

MACI Implants

The  Company  contracts  with  two  specialty  pharmacies,  Orsini  Pharmaceutical  Services,  Inc.  (Orsini)  and  AllCare  Plus  Pharmacy,  Inc.  (AllCare)  to  distribute
MACI in a manner in which the Company retains the credit and collection risk from the end customer. The Company pays both specialty pharmacies a fee for each
patient to whom MACI is dispensed. Both Orsini and AllCare perform collection activities to collect payment from customers. The Company has engaged a third-
party to provide services in connection with a patient support program to manage patient cases and to ensure complete and correct billing information is provided to
the insurers and hospitals. In addition, the Company also sells MACI directly to DMS Pharmaceutical (DMS) for military patients. The sales directly to DMS are
made at a contracted rate.

Prior authorization and confirmation of coverage level by the patient’s private insurance plan, hospital or government payer is a prerequisite to the shipment of
product to a patient. The Company recognizes product revenues from sales of all MACI implants upon delivery at which time the customer obtains control of the
implant and the claim is billable. The total consideration which the Company expects to collect in exchange for MACI implants (the transaction price) may be fixed or
variable. Direct sales to hospitals or distributors are recorded at a contracted price, and there are typically no forms of variable consideration.

When  the  Company  sells  MACI  the  patient  is  responsible  for  payment;  however,  the  Company  is  typically  reimbursed  by  a  third-party  insurer  or  government
payer,  subject  to  a  patient  co-pay  amount.  Reimbursements  from  third-party  insurers  and  government  payers  vary  by  patient  and  payer  and  are  based  on  either
contracted rates, publicly available rates, fee schedules or past payer precedents. Net product revenue is recognized net of estimated contractual allowances, which
considers  historical  collection  experience  from  both  the  payer  and  patient,  denial  rates  and  the  terms  of  the  Company’s  contractual  arrangements.  The  Company
estimates expected collections for these transactions using the portfolio approach. The Company records a reduction to revenue at the time of sale for its estimate of
the  amount  of  consideration  that  will  not  be  collected.  In  addition,  potential  credit  risk  exposure  has  been  evaluated  for  the  Company’s  accounts  receivable  in
accordance with ASC 326, Financial Instruments - Credit Losses. The Company assesses risk and determines a loss percentage by pooling account receivables based
on  similar  risk  characteristics.  The  loss  percentage  is  calculated  through  the  use  of  forecasts  that  are  based  on  current  and  historical  economic  and  financial
information.  This  loss  percentage  was  applied  to  the  accounts  receivables  as  of  December  31,  2020.  The  total  allowance  for  uncollectible  consideration  was  $5.3
million and $3.9 million as of December 31, 2020, and 2019, respectively. Changes to the estimate of the amount of consideration that will not be collected could have
a material impact to the revenue recognized. A 0.5% change to the estimated uncollectible percentage could result in approximately a $0.3 million decrease or increase
in the revenue recognized for the year ended December 31, 2020.

Changes in estimates of the transaction price are recorded through revenue in the period in which such change occurs. Changes in estimates related to prior period
sales resulted in an increase to revenue of $0.7 million, increase of $0.7 million and decrease of $0.2 million for the years ended December 31, 2020, 2019, and 2018,
respectively.

82

Epicel

The Company sells Epicel directly to hospitals based on contracted rates stated in an approved contract or purchase order. Similar to MACI, there is no obligation
to manufacture Epicel grafts upon receipt of a skin biopsy, and Vericel has no contractual right to receive payment until the product is delivered to the hospital. The
Company recognizes product revenues from sales of Epicel upon delivery to the hospital, at which time the customer is in control of the Epicel grafts and the claim is
billable to the hospital.

NexoBrid

The Company entered into exclusive license and supply agreements with MediWound, under which MediWound will manufacture and supply NexoBrid on a unit
price basis, which may be increased pursuant to the terms of the agreement. BARDA has committed to procure NexoBrid from MediWound and, as of December 31,
2020, the Company did not hold a direct contract or distribution agreement with BARDA, or take title to the product. The Company recognizes revenue based on a
percentage of gross profits for sales of NexoBrid to BARDA upon delivery, at which time BARDA is in control of the product. For the year ended December 31, 2020,
the  first  orders  of  NexoBrid  were  delivered  and  the  Company  recognized  $2.2  million  of  revenue.  See  note  16  for  further  discussion  of  the  NexoBrid  license  and
supply agreements.

Revenue by Product and Customer

The following table and description below shows the products from which the Company generated its revenue:

Revenue by product (in thousands)
MACI and Carticel implants and kits

Implants based on contracted rate sold through a specialty pharmacy (a)
Implants subject to third-party reimbursement sold through a specialty pharmacy (b)
Implants sold direct based on contracted rates (c)
Implants sold direct subject to third-party reimbursement (d)
Biopsy kits - direct bill
Change in estimates related to prior periods (e)

Epicel
     Direct bill (hospital)
NexoBrid (f)

Total revenue

2020

Year Ended December 31,
2019

2018

$

$

57,593  $
16,320 
15,144 
2,754 
1,908 
713 

27,536 
2,211 
124,179  $

56,185  $
17,076 
13,933 
1,529 
2,243 
654 

26,230 
— 
117,850  $

42,926 
8,621 
12,122 
2,257 
1,997 
(182)

23,116 
— 
90,857 

(a) Represents implants sold through Orsini and AllCare whereby such specialty pharmacies have a direct contract with the underlying insurance provider. The
amount of reimbursement is based on contracted rates at the time of sale supported by the pharmacy's direct contracts.

(b) Represents implants sold through Orsini or AllCare whereby such specialty pharmacy does not have a direct contract with the underlying payer. The amount of
reimbursement is established based on a payer or state fee schedule and/or payer history.

(c) Represents implants sold directly from the Company to the facility based on a contract and known price agreed upon prior to the surgery date. Also represents
direct sales under a contract to specialty distributor DMS.

(d) Represents implants sold directly from the Company to the facility based on a contract and known price agreed upon prior to the surgery date. The payment terms
are subject to third-party reimbursement from an underlying insurance provider.

(e) Primarily represents changes in estimates related to implants sold through Orsini or AllCare in which such specialty pharmacy does not have a direct contract with
the underlying payer. The initial estimate of the amount of reimbursement is established based on a payer or state fee schedule and/or payer history. The change in
estimates is a result of additional information, changes in collection expectations or actual cash collections received in the current period.

(f)  Represents  revenue  based  on  a  percentage  of  gross  profits  for  sales  of  NexoBrid  to  BARDA,  pursuant  to  the  license  agreement  between  the  Company  and
MediWound.

83

 
Concentration of Credit Risk

For the year ended December 31, 2018, MACI revenue concentration from its largest customer was 16%. The Company’s total revenue and accounts receivable

balances for the years ended December 31, 2020 and 2019 from its largest customer of MACI and Epicel did not exceed 10%.

5. Selected Balance Sheet Components

Inventory

Inventory as of December 31, 2020 and 2019:

(In thousands)
Raw materials
Work-in-process
Finished goods

Inventory

Property and Equipment

Property and Equipment, net as of December 31, 2020 and 2019:

(In thousands)
Machinery and equipment
Furniture, fixtures and office equipment
Computer equipment and software
Leasehold improvements
Construction in process
Financing right-of-use lease
Total property and equipment, gross
Less accumulated depreciation

$

$

$

$

2020

2019

8,775  $
537 
44 
9,356  $

2020

2019

3,672  $
809 
6,846 
5,560 
2,021 
111 
19,019 
(11,386)

7,633  $

6,085 
541 
190 
6,816 

3,152 
775 
6,174 
5,256 
859 
148 
16,364 
(9,220)
7,144 

Depreciation expense for the years ended December 31, 2020, 2019 and 2018 was $2.4 million, $1.7 million and $1.4 million, respectively.

Accrued Expenses

Accrued Expenses as of December 31, 2020 and 2019:

(In thousands)
Bonus related compensation
Employee related accruals
Other accrued expenses

Accrued expenses

2020

2019

$

$

5,721  $
3,482 
2,090 
11,293  $

5,116 
1,785 
1,047 
7,948 

84

 
 
 
 
 
 
 
6.     Debt

On December 19, 2018, the Company prepaid in full all outstanding indebtedness under, and terminated, the Loan and Security Agreement dated as of September
9, 2016, by and between the Company, Silicon Valley Bank as Agent and Silicon Valley Bank, MidCap Financial Trust, MidCap Funding III Trust and other lenders
listed therein as lenders (SVB Loan Agreement), as amended December 30, 2016, May 9, 2017 and December 6, 2017, which termination was effective December 19,
2018. Warrants were issued to SVB and MidCap in conjunction with the modified debt agreement. On the date of termination, the Company paid in full $17.1 million
in outstanding borrowings at the time of termination. In connection with the termination of the SVB Loan Agreement, the Company paid an additional prepayment
premium of 1.5% in the amount of $0.2 million and a final payment of 3.6% in the amount of $0.5 million.

The prepayment of the debt in 2018 was accounted for as a debt extinguishment. The Company considered whether creditors remained the same or changed and
whether  the  changes  in  debt  terms  were  substantial.  After  performing  the  assessment  in  accordance  with  accounting  guidance  for  the  modification  of  debt
arrangements the repayment of both the term loans and revolving credit agreement was accounted for as a debt extinguishment. As a result, the unamortized deferred
financing costs, prepayment penalty and the accelerated payment of the final payment was recognized as a loss on extinguishment of debt of $0.8 million for the year
ended December 31, 2018.

7.     Leases

The Company leases facilities in Ann Arbor, Michigan and Cambridge, Massachusetts. The Ann Arbor facility includes office space, and the Cambridge facility
includes clean rooms, laboratories for MACI and Epicel manufacturing and office space. The Company also leases offsite warehouse space, vehicles and computer
equipment. Certain of the Company’s lease agreements include lease payments that are adjusted periodically for an index or rate. The leases are initially measured
using the present value of the projected payments adjusted for the index or rate in effect at the commencement date. The Company’s lease agreements do not contain
any material residual value guarantees or material restrictive covenants. All operating lease commitments with a lease term greater than 12 months are recognized as
right-of-use  assets  and  liabilities,  on  a  discounted  basis  on  the  balance  sheet.  Effective  October  21,  2020  the  Company  entered  into  an  agreement  with  one  of  its
Cambridge, Massachusetts facility leases. The agreement extended the terms of the lease to expire on February 29, 2032, with monthly contractual lease payments
ranging from $0.4 million to $0.6 million. The agreement also provides a tenant improvement allowance of approximately $4.3 million, available through December
31, 2023.

Leases with an initial term of 12 months or less are not recorded on the balance sheet and for the year ended December 31, 2020 and 2019, lease expense of less
than $0.1 million was recorded related to short-term leases. The contribution toward the cost of tenant improvements is recorded as a reduction of the operating lease
assets.  For  the  years  ended  December  31,  2020,  2019,  the  Company  recognized  $6.3  million  and  $5.4  million,  respectively,  and  in  2018  (under  the  prior  leasing
guidance) the Company recognized $5.2 million of operating lease expense. For the years ended December 31, 2020, 2019 and 2018, the Company recognized less
than $0.1 million of financing lease expense. The Company’s leases contain non-lease components and activities that do not transfer a good or service to the Company.
The Company elected not to combine lease and non-lease components and therefore non-lease costs were not included in the net lease assets or lease liabilities.

85

Total leased assets and liabilities classified on the balance sheet as of December 31, 2020 and 2019 are as follows:

(In thousands)
Assets

Operating
Finance

Liabilities
Current
Operating
Finance

Non-current
Operating
Finance

Classification

Right-of-use assets
Property and equipment, net

Current portion of operating lease liabilities
Other liabilities

Operating lease liabilities
Other long-term liabilities

December 31,

2020

2019

$

$

$

$

$

$

50,105  $
111 
50,216  $

4,394  $
41 
4,435  $

48,789  $
76 
48,865  $

25,103 
148 
25,251 

5,461 
41 
5,502 

22,242 
110 
22,352 

Cash  paid  for  amounts  included  in  the  measurement  of  the  Company’s  operating  lease  liabilities  was  $5.8  million  and  $5.0  million  for  the  year  ended

December 31, 2020 and 2019, respectively.

Maturity of lease liabilities as of December 31, 2020 are as follows:

(In thousands)

Operating Leases

Finance Leases

Total

2021  $
2022 
2023 
2024 
2025 
more than 5 years
Total lease payments $

Less: interest

Present value of lease liabilities $

4,394  $
4,177 
6,973 
6,934 
6,340 
43,507 
72,325  $
(19,142)
53,183  $

41  $
41 
41 
— 
— 
— 
123  $
(7)
116  $

4,435 
4,218 
7,014 
6,934 
6,340 
43,507 
72,448 
(19,149)
53,299 

An  explicit  rate  is  not  provided  in  some  of  the  Company’s  leases,  therefore  the  Company  uses  a  mix  of  incremental  borrowing  rate  based  on  the  information
available at commencement date through market sources including relevant peer borrowing rates, as well as implicit and explicit rates in determining the present value
of lease payments.

86

The Company has options to renew lease terms for facilities and other assets. The exercise of lease renewal options is generally at the Company’s sole discretion.
The Company evaluates renewal and termination options at the lease commencement date to determine if it is reasonably certain to exercise the option on the basis of
economic factors. For certain leases, the Company’s exercise of the renewal option was determined to be probable and the renewal period was accordingly included in
the lease term and related calculations. Lease terms and discount rates as of December 31, 2020 are as follows:

Weighted-average remaining lease term (years)

Operating leases
Finance leases

Weighted-average discount rate

Operating leases
Finance leases

8. Cash Equivalents and Investments

2020

10.6
2.5

5.42%
5.00%

December 31,

2019

6.8
3.5

9.44%
5.00%

Marketable debt securities held by the Company are classified as available-for-sale pursuant to ASC 320, Investments – Debt and Equity Securities, and carried at
fair  value  in  the  balance  sheets  on  a  settlement  date  basis.  The  following  tables  summarize  the  gross  unrealized  gains  and  losses  of  the  Company’s  marketable
securities as of December 31, 2020 and December 31, 2019:

Money market funds
Commercial paper
Corporate notes
U.S. government securities
U.S. government agency bonds
U.S. asset-backed securities

Classified as:
Cash equivalents
Short-term investments
Long-term investments

Amortized Cost

Gains

$

$

3,698 
8,993 
35,917 
12,828 
5,000 
3,534 
69,970 

$

$

— 
1 
— 
14 
1 
4 
20 

$

$

December 31, 2020

Gross Unrealized
Losses

Credit Losses

Estimated Fair Value

— 
— 
— 
— 
— 
— 
— 

$

$

— 
— 
(6)
— 
— 
— 
(6)

$

$

$

$

3,698
8,994
35,911
12,842
5,001
3,538
69,984

3,698
42,187
24,099
69,984

87

(In thousands)
Money market funds
Commercial paper
Corporate notes
U.S. government securities
U.S. asset-backed securities

Classified as:
Cash equivalents
Short-term investments
Long-term investments

Amortized Cost

Gains

Losses

Estimated Fair Value

December 31, 2019
Gross Unrealized

$

$

5,381  $
11,892 
18,369 
11,291 
10,503 
57,436  $

—  $
— 
11 
4 
6 
21  $

—  $
— 
— 
— 
— 
—  $

$

$

5,381 
11,892 
18,380 
11,295 
10,509 
57,457 

5,381 
42,829 
9,247 
57,457 

As of December 31, 2020, the analysis under ASU 326 and the current macroeconomic impact of the COVID-19 pandemic did not result in material allowances for

credit losses. There have been no impairments of the Company’s assets measured and carried at fair value as of December 31, 2020.

9.     Stock-Based Compensation

Stock Option, Restricted Stock Units and Equity Incentive Plans

The  Company  has  historically  had  various  stock  incentive  plans  and  agreements  that  provide  for  the  issuance  of  nonqualified  and  incentive  stock  options  and
restricted  stock  units  as  well  as  other  equity  awards.  Such  awards  may  be  granted  by  the  Company’s  Board  of  Directors  to  certain  of  the  Company’s  employees,
directors and consultants. 

Options and restricted stock units granted to employees and non-employees under these plans expire no later than ten years from the date of grant. Options and
restricted  stock  units  generally  become  exercisable  or  vest  over  a  four  year  period,  under  a  graded-vesting  methodology  for  stock  options  and  annually  on  the
anniversary grant date for restricted stock units, following the date of grant. The Company generally issues new shares upon the exercise of stock options or vesting of
restricted stock units.

The Amended and Restated 2019 Omnibus Incentive Plan (2019 Plan) was approved on April 29, 2020 and provides incentives through the grant of stock options,
stock appreciation rights, restricted stock awards and restricted stock units. The exercise price of stock options granted under the 2019 Plan shall not be less than the
fair  market  value  of  the  Company’s  common  stock  on  the  date  of  grant.  The  2019  Plan  replaced  the  1992  Stock  Option  Plan,  the  2001  Stock  Option  Plan,  the
Amended and Restated 2004 Equity Incentive Plan, the 2009 Second Amended and Restated Omnibus Incentive Plan and the 2017 Omnibus Incentive Plan (Prior
Plans), and no new grants have been granted under the Prior Plans after approval. However, the expiration or forfeiture of options previously granted under the Prior
Plans will increase the number of shares available for issuance under the 2019 Plan.

As of December 31, 2020, there were 4,544,084 shares available for future grant under the 2019 Plan.

Employee Stock Purchase Plan

Employees are able to purchase stock under the ESPP. The ESPP allows for the issuance of an aggregate of 1,000,000 shares of common stock of which 708,452
have been issued since the inception of the benefit in 2015. Participation in this plan is available to substantially all employees. The ESPP is a compensatory plan
accounted for under the expense recognition provisions of the share-based payment accounting standards. Compensation expense is recorded based on the fair market
value of the purchase options at the grant date, which corresponds to the first day of each purchase period and is amortized over the purchase period. In January 2021,
employees purchased 14,954 shares resulting in proceeds from the sale of common stock of $0.2 million under the ESPP for the fourth quarter of 2020. The total
share-based  compensation  expense  for  the  ESPP  for  the  years  ended  December  31,  2020,  2019,  and  2018  was  approximately  $0.4  million,  $0.3  million,  and  $0.3
million, respectively.

88

 
 
 
 
Service-Based Stock Options

During the year ended December 31, 2020, the Company granted 1,356,540 service-based options to purchase common stock. The exercise price of the options is
the fair market value per share of common stock on the grant date, generally vest over four years (other than 78,750 non-employee director options which vest over
one year) and have a term of ten years. The weighted-average grant-date fair value of service-based options granted during the years ended December 31, 2020, 2019,
and 2018 was $8.86, $12.62 and $6.96, respectively.

The net compensation costs recorded for the service-based stock options related to employees and directors (including the impact of forfeitures) for the years ended

December 31, 2020, 2019, and 2018 were $12.1 million, $11.8 million and $6.9 million, respectively.

The fair value of each service-based stock option grant for the reported periods is estimated on the date of the grant using the Black-Scholes option-pricing model

using the weighted-average assumptions noted in the following table:

Service-Based Stock Options
Expected dividend rate
Expected stock price volatility
Risk-free interest rate
Expected life (years)

2020
—%
71.1 - 78.7%
0.33 - 1.7%
5.3 - 6.3

Year Ended December 31,
2019
—%
77.9 - 85.5%
1.4 - 2.7%
5.3 - 6.3

2018
—%
82.3 – 88.3%
2.4 – 3.1%
5.3 - 6.3

The following table summarizes the activity for service-based stock options for the indicated periods: 

Service-Based Stock Options
Outstanding at December 31, 2019

Granted
Exercised
Expired
Forfeited

Outstanding at December 31, 2020

Exercisable at December 31, 2020

Options

Weighted-Average
 Exercise Price

5,052,950  $
1,356,540 
(790,532)
(29,115)
(353,799)
5,236,044  $

2,885,729  $

10.35 
13.42 
7.06 
21.38 
13.82 
11.34 

9.16 

Weighted-Average
 Remaining
 Contractual Term
(Years)

Aggregate
 Intrinsic
 Value
(Thousands)

7.7 $

37,974 

7.3 $

6.4 $

102,654 

63,037 

As  of  December  31,  2020,  4,949,912  shares  are  vested  and  expected  to  vest.  As  of  December  31,  2020,  there  was  approximately  $13.1  million,  of  total
unrecognized  compensation  cost  related  to  non-vested  service-based  stock  options  granted  under  the  2019  Plan  and  the  Prior  Plans.  That  cost  is  expected  to  be
recognized over a weighted-average period of 2.7 years.

The total intrinsic value of stock options exercised for the years ended December 31, 2020, 2019, and 2018 was $10.5 million, $16.1 million and $11.4 million,

respectively.

Restricted Stock Units

The  restricted  stock  units  vest  annually  over  four  years  in  equal  installments  commencing  on  the  first  anniversary  of  the  grant  date  (other  than  non-employee
director options which vest over one year from the grant date). The Company issues new shares upon the vesting of restricted stock units. Restricted stock awards are
recorded at fair value at the date of grant, which is based on the closing share price on the grant date. Compensation expense is recorded for restricted stock units that
are expected to vest based on their fair value at the grant date and is amortized over the expected vesting period.

As restricted stock units vest, a portion of the shares awarded are withheld and net settled by the Company to cover employee tax obligations. As a result of 46,712
units vesting during the year ended December 31, 2020, 13,872 shares were withheld for payment of taxes on the employees’ behalf and retired from the 2019 Plan.
No  shares  were  withheld  for  payment  of  taxes  on  10,500  of  the  vested  units,  as  no  shares  are  withheld  at  vesting  for  shares  awarded  to  the  Company’s  Board  of
Directors.

89

 
 
 
 
 
The following table summarizes the activity for restricted stock awards for the indicated periods: 

Restricted Stock Units
Outstanding at December 31, 2019

Granted
Vested
Forfeited

Unvested at December 31, 2020

Number of Restricted

Stock Awards

Weighted-Average Grant

Date Fair Value

Weighted-Average

Term

Aggregate Intrinsic Value

(Thousands)

157,030 
196,836 
(46,712)
(36,515)
270,639 

$

$

17.80 
11.41 
17.59 
15.00 
13.57 

1.6

$

2,732 
2,246 

1.4

$

8,357 

The total grant-date fair value of restricted stock units granted in the year ended December 31, 2020 and 2019 was $2.2 million and $3.3 million, respectively. The
net compensation costs recorded for the service-based restricted stock units related to employees and directors (including the impact of forfeitures) for the year ended
December 31, 2020, and 2019 was $1.4 million and $1.0 million, respectively.

At December 31, 2020 and 2019, the total unrecognized compensation cost related to the restricted stock awards was $2.1 million and $1.8 million, respectively,
and the weighted-average period over which that cost is expected to be recognized was 2.7 and 3.1 years for the same periods, respectively. The total fair value of
restricted stock awards vested in the year ended December 31, 2020 was $0.6 million and no awards were vested in the year ended December 31, 2019.

Stock Compensation Expense

Non-cash stock-based compensation expense (employee stock purchase plan, service-based stock options and restricted stock units) included in cost of goods sold,

research and development expenses and selling, general and administrative expenses is summarized in the following table: 

(in thousands)
Cost of goods sold
Research and development
Selling, general and administrative

Total non-cash stock-based compensation expense

2020

Years Ended December 31,
2019

2018

1,949  $
1,884 
10,010 
13,843  $

2,029  $
2,428 
8,722 
13,179  $

1,015 
1,672 
4,536 
7,223 

$

$

90

 
 
10.  Net Income (Loss) Per Common Share

The following reflects the net income (loss) attributable to common shareholders and share data used in the basic and diluted earnings per share computations using

the two class method:

(Amounts in thousands, except per share amounts)
Numerator:

Net income (loss)

Denominator:
Weighted-average common shares outstanding (basic)

Net income (loss) per share attributable to common shareholders (basic)
Weighted-average common shares outstanding (diluted)
Net income (loss) per share attributable to common shareholders (diluted)

Anti-dilutive shares excluded from the calculation of diluted earnings per

share (amounts in millions):

(a) 

Stock options
Restricted stock unit awards

2020

Year Ended December 31,
2019

2018

$

$

$

$

$

$

2,864 

45,221 
0.06 
47,282 
0.06 

2.2 
— 

$

$

$

(9,665)

44,180 
(0.22)
44,180 
(0.22)

5.1 
0.2 

(8,137)

40,242 
(0.20)
40,242 
(0.20)

4.8 
— 

(a) Common equivalent shares are not included in the diluted per share calculation where the effect of their inclusion would be anti-dilutive. 

11.  Shareholder's Equity
Public Equity Offering

In June 2018, the Company sold 5,750,000 shares of its common stock in an underwritten public offering at a price of $13.00 per share. The Company received
proceeds of $70.1 million, net of $4.7 million of underwriters’ discount and issuance costs consisting primarily of legal and accounting fees. The Company recorded
these proceeds as a common stock issuance.

12.  Stock Purchase Warrants

 The Company has historically issued warrants to purchase shares of the Company’s common stock in connection with certain of its common stock offerings. The
fair  value  of  warrants  previously  issued  were  measured  using  the  Black-Scholes  valuation  model.  Inherent  in  the  Black-Scholes  valuation  model  are  assumptions
related to expected stock-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock-based on
historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the
grant  date  for  a  maturity  similar  to  the  expected  remaining  life  of  the  warrants.  The  expected  life  of  the  warrants  is  assumed  to  be  equivalent  to  their  remaining
contractual term. The dividend rate is based on the historical rate, which the Company anticipates will remain at zero.

During the year ended December 31, 2019, the Company issued 19,808 shares of common stock upon the exercise of warrants with an exercise price of $4.27.

There were no warrants outstanding as of December 31, 2020 or 2019.

13. Fair Value Measurements

The Company’s fair value measurements are classified and disclosed in one of the following three categories:

•
•

•

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or
liability;
Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or
no market activity).

91

 
 
 
 
 
 
 
 
 
 
There was no movement between Level 1 and Level 2 or between Level 2 and Level 3 from December 31, 2019 to December 31, 2020. Assets and liabilities
measured  at  fair  value  are  classified  in  their  entirety  based  on  the  lowest  level  of  input  that  is  significant  to  the  fair  value  measurement.  The  commercial  paper,
corporate notes, U.S. government securities, U.S. government agency bonds and U.S. asset-backed securities are classified as Level 2 as they were valued based upon
quoted  market  prices  for  similar  instruments  in  active  markets,  quoted  prices  for  identical  or  similar  instruments  in  markets  that  are  not  active  and  model-based
valuation techniques for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the
assets. The following table summarizes the valuation of the Company’s financial instruments that are measured at fair value on a recurring basis:

(In thousands)
Assets:

Money

market funds

Commercial

paper

Corporate

notes

U.S.
government
securities
U.S.
government
agency bonds

U.S. asset-

backed
securities

December 31, 2020

Fair value measurement category

December 31, 2019

Fair value measurement category

Total

Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

$

3,698 

$

3,698 

$

— 

$ — 

$

5,381 

$

5,381 

$

— 

$ — 

8,994 

35,911 

12,842 

5,001 

— 

— 

— 

— 

8,994 

35,911 

12,842 

5,001 

— 

— 

— 

— 

11,892 

18,380 

11,295 

— 

— 

— 

— 

— 

11,892 

18,380 

11,295 

— 

— 

— 

— 

— 

3,538 
69,984 

$

— 
3,698 

$

3,538 
66,286 

$

— 
$ — 

10,509 
57,457 

$

— 
5,381 

$

10,509 
52,076 

$

— 
$ — 

The fair values of the cash equivalents and marketable securities are based on observable market prices. The Company’s accounts receivables, accounts payable

and accrued expenses are valued at cost which approximates fair value.

14.  Income Taxes

Loss before income taxes for U.S and non-U.S operations was as follows: 

U.S. income (loss)
Non U.S. income (loss)

2020

Year Ended December 31,
2019

2018

$

$

2,767  $
97 
2,864  $

(9,632) $
(33)
(9,665) $

(8,056)
(81)
(8,137)

A reconciliation of income taxes computed using the federal statutory rate to the taxes reported in the consolidated statements of operations is as follows: 

(In thousands)
Income (loss) before income taxes
Federal statutory rate
Taxes computed at federal statutory rate
State and local income taxes
Nondeductible share-based compensation
Federal and state rate change
Research and orphan drug credits
Other
Change in valuation allowance

Reported income taxes

2020

2,864 

$

21 %
601 
200 
437 
249 
(8,827)
132 
7,388 
180 

$

Year Ended December 31,
2019

2018

(9,665)

$

21 %

(2,030)
(484)
(1,329)
(164)
— 
(49)
4,056 
— 

$

(8,137)

21 %

(1,709)
(385)
(605)
839 
— 
172 
1,688 
— 

$

$

92

 
 
 
 
    
 
 
 
 
 
 
 
Deferred tax assets (liabilities) consist of the following:

(In thousands)
Deferred tax assets:

Net operating loss carryforwards
Employee benefits and stock compensation
Research and development costs
Intangible assets
Operating lease liability
Inventory reserve
Tax credit carryforward
Other, net
Total deferred tax assets
Less: valuation allowance

Total net deferred tax assets

Deferred tax liabilities:
Right of use asset
Fixed assets
Total net deferred tax liabilities

Net deferred tax assets and liabilities

Year Ended December 31,

2020

2019

$

8,411  $
5,692 
6,411 
3,279 
13,687 
3,813 
10,085 
38 
51,416 
(37,379)
14,037 

(13,463)
(574)
(14,037)

$

—  $

10,542 
4,329 
7,851 
4,350 
7,245 
3,303 
— 
119 
37,739 
(29,991)
7,748 

(7,143)
(605)
(7,748)
— 

For the year-ended December 31, 2020, we recorded income tax expense as a result of taxable income in certain states where the net operating loss carryforwards
and related deferred tax assets have been fully utilized. As of December 31, 2020, the Company’s U.S. federal and state tax net operating loss carryforwards available
to  offset  future  profits,  after  considering  the  annual  Section  382  limit  described  below,  are  $32.3  million  and  $21.3  million,  respectively.  These  net  operating  loss
carryforwards will expire between 2021 and 2039 with the exception of the federal net operating loss generated in 2018. The federal net operating loss of $1.5 million
generated in 2018 can be carried forward indefinitely. The projected annual limitation on the use of the net operating losses that existed prior to September 17, 2014 as
a result of our change in control in 2014 per Section 382 of the Internal Revenue Code is $0.8 million. As a result, a significant portion of the net operating losses and
tax credit carryforwards will expire prior to their utilization, regardless of the level of future profitability. As of December 31, 2020, the Company’s U.S. federal tax
credit carryforwards available to offset future profits are $10.1 million. During 2020, the Company determined to pursue certain available tax credits and performed a
research and development and orphan drug credit tax studies. As a result of completion of these studies it was determined that the Company now has a sufficient basis
to claim the credits and has recognized a tax credit carryforward in the current period. These credit carryforwards will expire between 2034 and 2040.

In accordance with the accounting guidance for income taxes, the Company estimated whether recoverability of its deferred tax assets is “more likely than not,”
based on forecasts of taxable income in the related tax jurisdictions. In this estimate, the Company uses historical results, projected future operating results based upon
approved  business  plans,  eligible  carry  forward  periods,  tax  planning  opportunities  and  other  relevant  considerations.  Based  on  these  factors,  including  historical
losses incurred by the Company, a full valuation allowance for the deferred tax assets, including the deferred tax assets for the aforementioned net operating losses and
credits, has been provided since they are not more likely than not to be realized. If the Company continues to achieve profitability, these deferred tax assets may be
available to offset future income taxes and the valuation could be released. The change in the valuation allowance was an increase of $7.4 million and $4.1 million for
the years ended December 31, 2020 and 2019, respectively.

The  Company  assesses  uncertain  tax  positions  in  accordance  with  the  guidance  for  accounting  for  uncertain  tax  positions.  This  pronouncement  prescribes  a
recognition  threshold  and  measurement  methodology  for  recording  within  the  financial  statements  uncertain  tax  positions  taken,  or  expected  to  be  taken,  in  the
Company’s  income  tax  returns.  To  the  extent  the  uncertain  tax  positions  do  not  meet  the  “more  likely  than  not”  threshold,  the  Company  has  derecognized  such
positions. To the extent the uncertain tax positions meet the “more likely than not” threshold, the Company has measured and recorded the highest probable benefit,
and have established appropriate reserves for benefits that exceed the amount likely to be sustained

93

 
 
upon examination. The Company currently has not recorded any uncertain tax positions and does not anticipate that the unrecognized tax benefits will significantly
increase or decrease within the next twelve months.

The Company files U.S. federal and state income tax returns with varying statute of limitations. During the year-ended December 31, 2020 examinations by U.S.
tax authorities have been completed for 2017 and 2018. Due to the Company’s net operating loss carryforwards, federal income tax returns from incorporation are still
subject to examination. The Company files in several state tax jurisdictions and are subject to examination in years ranging from incorporation to 2020.

15. Employee Savings Plan

The Company has a 401(k) savings plan that allows participating employees to contribute a portion of their salary, subject to annual limits and minimum

qualifications. The Board may, at its sole discretion, approve Company matching contributions to the plan. The Company made contributions of $0.8 million, $0.7
million and $0.6 million for the years ended December 31, 2020, 2019 and 2018, respectively.

16. NexoBrid License and Supply Agreements

On  May  6,  2019,  the  Company  entered  into  exclusive  license  and  supply  agreements  with  MediWound  to  commercialize  NexoBrid  and  any  improvements  to
NexoBrid in North America. NexoBrid is a topically-administered biological product that enzymatically removes nonviable burn tissue, or eschar. On June 30, 2020,
the  Company  announced  the  submission  of  a  BLA  to  the  FDA  seeking  the  approval  of  NexoBrid  for  eschar  removal  (debridement)  in  adults  with  deep  partial-
thickness  and/or  full-thickness  thermal  burns.  Subsequently,  on  September  16,  2020,  the  Company  announced  that  the  FDA  accepted  the  BLA  for  review  and  has
assigned a Prescription Drug User Fee Act (PDUFA) target date of June 29, 2021. Pursuant to the terms of the license agreement, if the BLA is approved, MediWound
will transfer the BLA to Vericel and Vericel will market NexoBrid in the U.S. Both MediWound and Vericel, under the supervision of a Central Steering Committee
comprised of members of both companies will continue to guide the development of NexoBrid in North America. NexoBrid is approved in the European Union and
other international markets and has been designated as an orphan biologic in the United States, European Union and other international markets.

In  May  2019,  the  Company  paid  MediWound  $17.5  million  in  consideration  for  the  license.  The  $17.5  million  upfront  payment  was  recorded  to  research  and
development  expense  during  2019,  as  the  license  was  considered  in  process  research  and  development.  The  Company  is  also  obligated  to  pay  MediWound  $7.5
million, which is contingent upon U.S. regulatory approval of the BLA for NexoBrid and up to $125 million contingent upon meeting certain sales milestones. The
first  sales  milestone  of  $7.5  million  would  be  triggered  when  annual  net  sales  of  NexoBrid  or  improvements  to  it  in  North  America  exceed  $75  million.  As  of
December 31, 2020, the milestone payments are not yet probable and therefore, not considered a liability. The Company also will pay MediWound tiered royalties on
net  sales  ranging  from  mid-high  single-digit  to  mid-teen  percentages,  subject  to  customary  reductions.  The  Company  also  entered  into  a  supply  agreement  with
MediWound  under  which  MediWound  will  manufacture  NexoBrid  for  the  Company  on  a  unit  price  basis  which  may  be  increased  based  on  a  published  index.
MediWound  is  obligated  to  supply  the  Company  with  NexoBrid  for  sale  in  North  America  on  an  exclusive  basis  for  the  first  five  years  of  the  term  of  the  supply
agreement. After the exclusivity period or upon supply failure, the Company will be permitted to establish an alternate source of supply.

BARDA has committed to procure NexoBrid directly from MediWound under an emergency use authorization, and under such commitment the Company will
receive a percentage of gross profit for sales directly to BARDA. If BARDA procures NexoBrid directly from Vericel, the Company will pay a percentage of gross
profits  to  MediWound  on  initial  committed  amounts  and  a  royalty  on  any  additional  BARDA  purchases  of  NexoBrid  beyond  the  initial  committed  amount.  As  of
December 31, 2020, the Company does not hold a direct contract or distribution agreement with BARDA. In 2020, BARDA accepted the first shipments of NexoBrid
for emergency use preparedness per the agreement between BARDA and MediWound. As a result, the Company recognized $2.2 million of revenue for the year ended
December 31, 2020; see note 4 for further information.

94

 
 
17. Commitments and Contingencies

Manufacturing and Supply Agreements

Matricel  —  In  October  2015,  the  Company  signed  a  long-term  supply  agreement  with  Matricel  GmbH  for  the  ACI-Maix  collagen  membrane  used  in  the
manufacture  of  MACI.  The  Company  and  Matricel  amended  the  agreement  on  March  17,  2018.  Under  the  agreement,  the  Company  has  committed  to  purchase
annually approximately $0.6 million per year, the Company has fulfilled this commitment for the years ended December 31, 2020, 2019 and 2018, respectively. The
agreement is effective until December 31, 2022 and contains a 5-year renewal option by the Company and an additional 5-year automatic renewal, unless otherwise
terminated.

Manufacture, Supply and Other Agreements — The Company has entered into various agreements relating to the manufacture of its products and the supply of
certain  components.  If  the  manufacturing  or  supply  agreements  expire  or  are  otherwise  terminated,  the  Company  may  not  be  able  to  identify  and  obtain  ancillary
materials that are necessary to develop its products and such expiration and termination could have a material effect on the Company’s business.

The Company’s purchase commitments consist of minimum purchase amounts of materials used in the Company's cell manufacturing process to manufacture its

marketed cell therapy products. Future minimum purchase commitments related to our contractual obligations are as follows:

Contractual Obligations (in thousands)
Purchase commitments

Total

2021

2022

2023

2024

2025

More than
5 Years

$

7,864  $

7,182  $

682  $

—  $

—  $

—  $

— 

Payments Due by Period

18. Supplementary Quarterly Financial Information (unaudited)

Quarterly earnings per share amounts may not sum to the totals for each of the years, since quarterly computations are based on weighted-average common shares

outstanding during each quarter.

In thousands, except per share data
2020
Revenues
Gross profit
Income (Loss) from operations
Net Income (loss)
Net Income (loss) per share (Basic)
Net Income (loss) per share (Diluted)

2019
Revenues
Gross profit
Income (Loss) from operations
Net Income (loss)
Net Income (loss) per share (Basic)
Net Income (loss) per share (Diluted)

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Year

20,014  $
11,354 
(8,358)
(8,269)
(0.18)
(0.18)

26,151  $
17,129 
(20,200)
(19,792)
(0.45)
(0.45)

32,258  $
22,471 
3,517 
3,618 
0.08 
0.08 

30,499  $
21,175 
3,097 
3,470 
0.08 
0.07 

45,229  $
33,647 
12,289 
12,220 
0.27 
0.25 

39,390  $
28,805 
9,210 
9,501 
0.21 
0.20 

124,179 
84,228 
2,372 
2,864 
0.06 
0.06 

117,850 
80,279 
(11,251)
(9,665)
(0.22)
(0.22)

$

$

26,678  $
16,756 
(5,076)
(4,705)
(0.10)
(0.10)

21,810  $
13,170 
(3,358)
(2,844)
(0.07)
(0.07)

95

 
 
 
 
 
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 There are none to report. 

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Management of the Company, with the participation of its certifying officers, evaluated the effectiveness of the Company’s disclosure controls and procedures as
defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the evaluation as of December 31, 2020, the Company’s Chief Executive Officer and
Chief Financial Officer (its “Certifying Officers”) concluded that the Company’s disclosure controls and procedures were effective.

The Company has established disclosure controls and procedures designed to ensure that information required to be disclosed by the Company in the reports that it
files or submits under the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time
periods  specified  in  the  Commission’s  rules  and  forms,  and  that  such  information  is  accumulated  and  communicated  to  management  of  the  Company,  with  the
participation of its Certifying Officers, as appropriate, to allow timely decisions regarding required disclosure.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f)
under the Exchange Act). Our internal control over financial reporting is a process designed under the supervision of our Chief Executive Officer and Chief Financial
Officer  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  our  Consolidated  Financial  Statements  for  external
purposes in accordance with generally accepted accounting principles. Management evaluated the effectiveness of our internal control over financial reporting using
the  criteria  set  forth  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  (COSO)  in  Internal  Control  -  Integrated  Framework  (2013).
Management concluded our internal control over financial reporting was effective as of December 31, 2020.

The  effectiveness  of  the  Company’s  internal  control  over  financial  reporting  as  of  December  31,  2020  has  been  audited  by  PricewaterhouseCoopers  LLP,  an

independent registered public accounting firm, as attested to in their report which appears in Item 8 of this Form 10-K.

Changes in Internal Control over Financial Reporting

During the three months ended December 31, 2020, there were no material changes made in our internal control over financial reporting (as such term is defined

in Rules 13a-15(f) and 15d-15(f) of the Exchange Act).

Item 9B. Other Information

Not applicable.

96

 
 
 
PART III

Certain information required by Part III is omitted from this Annual Report on Form 10-K, and is incorporated by reference to our definitive Proxy Statement to be
filed with the Securities and Exchange Commission pursuant to Regulation 14A in connection with our 2021 Annual Meeting of Shareholders, scheduled for April 28,
2021.

Item 10. Directors, Executive Officers and Corporate Governance

The information relating to our directors is incorporated by reference to the Proxy Statement as set forth under the caption “Election of Directors.” Information

relating to our executive officers is set forth in Part I of this Report under the caption “Executive Officers.”

Information with respect to delinquent filings pursuant to Item 405 of Regulation S-K is incorporated by reference to the Proxy Statement as set forth under the

caption “Section 16(a) Beneficial Ownership Reporting Compliance.”

Item 11. Executive Compensation

The information relating to executive compensation is incorporated by reference to the Proxy Statement as set forth under the caption “Executive Compensation

and Related Information.”

Item 12. Security Ownership of Certain Beneficial Owners and Management, and Related Shareholder Matters

The information relating to ownership of our equity securities by certain beneficial owners and management is incorporated by reference to the Proxy Statement as

set forth under the caption “Stock Ownership of Certain Beneficial Owners and Management.”

Item 13. Certain Relationships and Related Transactions, and Director Independence

The information relating to certain relationships and related person transactions is incorporated by reference to the Proxy Statement as set forth under the caption

“Certain Relationships and Related Party Transactions.”

Item 14. Principal Accountant Fees and Services

The information relating to principal accountant fees and services is incorporated by reference to the Proxy Statement as set forth under the caption “Ratification of

Appointment of Independent Registered Public Accounting Firm.”

97

 
 
 
 
 
 
 
 
 
 
 
 
Item 15. Exhibits and Financial Statement Schedules

PART IV 

(a) The following documents are filed as part of this Annual Report on Form 10-K:

1. Consolidated Financial Statements (see Item 8). 
2. All information is included in the Consolidated Financial Statements or Notes thereto. 
3. Exhibits:

See Exhibit Index.

Item 16. Form 10-K Summary

This Annual Report on Form 10-K does not include a summary.

98

 
 
Exhibit No.

Description

EXHIBIT INDEX

3.1

3.2

3.3

3.4

3.5

3.6

4.1

4.2

4.3

4.4

4.5**

4.6

10.1 #

10.2 #

Restated  Articles  of  Incorporation  of  the  Company,  filed  as  Exhibit  4.1  to  the  Company’s  Current  Report  on  Form  8-K  filed  on
December 17, 2009, incorporated herein by reference.

Certificate  of  Amendment  to  Restated  Articles  of  Incorporation  of  the  Company  dated  February  9,  2010,  filed  as  Exhibit  3.2  to  the
Company’s Post-Effective Amendment No. 1 to Form S-1 filed on March 31, 2010, incorporated herein by reference.

Certificate  of  Amendment  to  Restated  Articles  of  Incorporation  of  the  Company  dated  March  22,  2011,  attached  as  Exhibit  3.1  to  the
Company’s Current Report on Form 8-K filed on March 25, 2011, incorporated herein by reference.

Certificate of Amendment to the Restated Articles of Incorporation of the Company, dated November 21, 2014, attached as Exhibit 3.1 to
the Company’s Current Report on Form 8-K filed on November 24, 2014, incorporated herein by reference.

Certificate  of  Designations,  Preferences  and  Rights  and  Limitations  of  Series  A  Convertible  Preferred  Stock  (incorporated  herein  by
reference as Exhibit 3.7 to the Company's Annual Report on Form 10-K, filed March 14, 2016).

Bylaws, as amended, attached as Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on November 12, 2010, incorporated
herein by reference.

Form of Senior Indenture for Senior Debt Securities, filed as Exhibit 4.2 to the Company’s Registration Statement on Form S-3 filed on
August 16, 2018 and incorporated herein by reference.

Form of Indenture for Subordinated Debt Securities, filed as Exhibit 4.3 to the Company’s Registration Statement on Form S-3 filed on
August 16, 2018 and incorporated herein by reference.

Shareholder Rights Agreement, dated as of August 11, 2011, between the Company and Continental Stock Transfer & Trust Company, as
Rights Agent, attached as Exhibit 4.1 to the Company’s Current Report on Form 8-A filed on August 12, 2011, incorporated herein by
reference.

Amendment to Shareholder Rights Agreement, dated as of March 9, 2012, between the Company and Continental Stock Transfer & Trust
Company, as Rights Agent, attached as Exhibit 4.1 to the Company’s Current Report on Form 8-K filed on March 9, 2012, incorporated
herein by reference.

Amendment 2 to Shareholder Rights Agreement, dated as of February 11, 2021.

Description of Capital Stock (incorporated herein by reference to Exhibit 4.5 on Form 10-K filed on February 25, 2020).

Form  of  Indemnification  Agreement  entered  into  between  the  Company  and  each  of  its  directors,  attached  as  Exhibit  10.1  to  the
Company’s Current Report on Form 8-K filed on August 31, 2010, incorporated herein by reference.

Senior Executive Incentive Bonus Plan (incorporated herein by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K,
filed on March 25, 2011).

99

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No.
10.3 #

Description
Executive Employment Agreement, executed March 4, 2013 and effective March 1, 2013, by and between the Company and Dominick C.
Colangelo (incorporated herein by reference to Exhibit 10.1 to the Company’s Report on Form 8-K, filed on March 8, 2013).

10.4

10.5 #

10.6

Asset  Purchase  Agreement,  dated  as  of  April  19,  2014,  by  and  between  the  Company  and  Sanofi  (incorporated  herein  by  reference  to
Exhibit 2.1 to the Company’s Current Report on Form 8-K filed on April 23, 2014).

Second  Amended  and  Restated  2009  Omnibus  Incentive  Plan  (previously  filed  as  Appendix  II  to  the  Company’s  definitive  proxy
statement on Schedule 14A, filed on October 21, 2014 and incorporated herein by reference).

Lease  Agreement,  dated  November  30,  2005,  by  and  between  the  Company  and  Up  64  Sidney  Street,  LLC,  as  amended  (incorporated
herein by reference as Exhibit 10.57 to the Company's Annual Report on Form 10-K, filed March 14, 2016).

10.7**

Lease Agreement, dated October 21, 2020, by and between the Company and Up 64 Sidney Street, LLC, as amended .

10.8

10.9 †

10.10 †

10.11 †

10.12 †

10.13 #

10.14 #

10.15

10.16 †

Vericel  Corporation  2015  Employee  Stock  Purchase  Plan  (incorporated  herein  by  reference  to  Appendix  I  of  the  Company’s  Proxy
Statement on Schedule 14A for the fiscal year ended December 31, 2014, filed on March 25, 2015).

Form of Warrants issued by the Company to the Lenders (incorporated herein by reference to Exhibit 10.1 on Form 8-K filed September
14, 2016, as amended on December 30, 2016).

Form of Warrant issued by the Company to ICT (incorporated herein by reference to Exhibit 10.1 on Form 8-K filed May 15, 2017).

Distribution Agreement by and between Orsini Pharmaceutical Services, Inc. and the Company, dated May 15, 2017 (incorporated herein
by reference to Exhibit 10.1 on Form 8-K/A filed June 2, 2017).

License Agreement between the Company and Innovative Cellular Therapeutics CO., LTD., dated May 9, 2017 (incorporated herein by
reference to Exhibit 10.2 on Form 8-K/A filed June 2, 2017).

First Amendment to Executive Employment Agreement by and between Dominick C. Colangelo and the Company, dated September 14,
2017 (incorporated herein by reference to Exhibit 10.1 on Form 8-K filed September 19, 2017).

Amended and Restated Employment Agreement by and between Gerard Michel and the Company, dated September 15, 2017
(incorporated herein by reference to Exhibit 10.3 on Form 8-K filed September 19, 2017).

First Amendment to Distribution Agreement between Orsini Pharmaceutical Services, Inc. and the Company, dated August 10, 2017
(incorporated herein by reference to Exhibit 10.8 on Form 10-Q filed November 7, 2017).

Form of Warrant issued by the Company to each of SVB and MidCap (incorporated herein by reference to Exhibit 10.2 on Form 8-K filed
December 8, 2017).

10.17

Warrant issued by the Company to ICT (incorporated herein by reference to Exhibit 10.7 on Form 8-K filed December 28, 2017).

100

 
 
 
 
 
Exhibit No.
10.18 †

Description
Second Amendment to Distribution Agreement between Orsini Pharmaceutical Services, Inc. and the Company, dated October 13, 2017
(incorporated herein by reference to Exhibit 10.56 on Form 10-K filed March 8, 2018).

10.19 †

10.20 †

10.21 †

10.22 †

10.23 #

10.24 †

10.25 #

10.26 #

10.27 #

10.28 #

10.29 #

10.30 #

Third Amendment to Distribution Agreement between Orsini Pharmaceutical Services, Inc. and the Company, dated November 14, 2017
(incorporated herein by reference to Exhibit 10.57 on Form 10-K filed March 8, 2018).

Fourth  Amendment  to  Distribution  Agreement  between  Orsini  Pharmaceutical  Services,  Inc.  and  the  Company,  dated  July  25,  2018
(incorporated herein by reference to Exhibit 10.1 on Form 10-Q filed November 6, 2018).

Dispensing Agreement by and between AllCare Plus Pharmacy and the Company, dated July 26, 2018 (incorporated herein by reference to
Exhibit 10.2 on Form 10-Q, filed November 6, 2018).

Fifth  Amendment  to  Distribution  Agreement  between  Orsini  Pharmaceutical  Services,  Inc.  and  the  Company,  dated  October  18,  2018
(incorporated herein by reference to Exhibit 10.3 on Form 10-Q filed November 6, 2018).

Amended and Restated Non-employee Director Compensation Guidelines (incorporated herein by reference to Exhibit 10.58 on Form 10-
K filed March 5, 2018).

Amended  and  Restated  ACI-Maix  Supply  Agreement,  dated  March  17,  2018,  as  amended,  by  and  between  the  Company  and  Matricel
GMBH (incorporated herein by reference to Exhibit 10.1 on Form 10-Q filed May 8, 2018).

2017 Omnibus Incentive Plan (previously filed as Appendix I to the Company's definitive proxy statement on Schedule 14A, filed March
20, 2017 and incorporated herein by reference).

Form of New Hire Incentive Stock Option Agreement under the 2017 Omnibus Incentive Plan (incorporated herein by reference to Exhibit
10.48 on Form 10-K filed February 26, 2019).

Form of Incentive Stock Option Award Agreement under the 2017 Omnibus Incentive Plan (incorporated herein by reference to Exhibit
10.49 on Form 10-K filed February 26, 2019).

Form of Non-Employee Director Award Agreement under the 2017 Omnibus Incentive Plan (incorporated herein by reference to Exhibit
10.50 on Form 10-K filed February 26, 2019).

Form  of  Restricted  Stock  Unit  Award  Agreement  under  the  2017  Omnibus  Incentive  Plan  (incorporated  herein  by  reference  to  Exhibit
10.51 on Form 10-K filed February 26, 2019).

Vericel Corporation Amended and Restated 2019 Omnibus Incentive Plan (incorporated herein by reference to Exhibit 10.1 on Form 8-K
filed May 1, 2020).

10.31 #**

Form of Amended and Restated Incentive Stock Option Agreement for Employees under the 2019 Omnibus Incentive Plan.

10.32 #**

Form of Amended and Restated Incentive Stock Option Agreement for New Hires under the 2019 Omnibus Incentive Plan.

10.33 #**

Form of Amended and Restated Non-Qualified Stock Option Agreement under the 2019 Omnibus Incentive Plan.

101

 
Exhibit No.
10.34 #**

Description
Form of Amended and Restated Restricted Stock Unit Award Agreement for Employees under the 2019 Omnibus Incentive Plan.

10.35 #**

Form of Restricted Stock Unit Award Agreement for Non-employee Directors under the 2019 Omnibus Incentive Plan.

10.36

10.37 †

10.38 †

10.39 †

10.40 #

Sixth  Amendment  to  Distribution  Agreement  between  Orsini  Pharmaceutical  Services,  Inc.  and  the  Company,  dated  April  18,  2019
(incorporated herein by reference to Exhibit 10.1 on Form 10-Q filed August 6, 2019).

First Amendment to Dispensing Agreement by and between AllCare Plus Pharmacy and the Company, dated May 1, 2019 (incorporated
herein by reference to Exhibit 10.2 on Form 10-Q, filed August 6, 2019)

License Agreement between the Company and MediWound LTD., dated May 6, 2019 (incorporated herein by reference to Exhibit 10.9 on
Form 10-Q filed August 6, 2019).

Supply Agreement between the Company and MediWound LTD., dated May 6, 2019 (incorporated herein by reference to Exhibit 10.10 on
Form 10-Q filed August 6, 2019).

Amended  and  Restated  Employment  Agreement  by  and  between  Michael  Halpin  and  the  Company,  dated  September  14,  2017
(incorporated herein by reference to Exhibit 10.11 on Form 10-Q filed August 6, 2019).

10.41 #

First Amendment to Executive Employment Agreement, executed and effective June 3, 2019, by and between the Company and Michael
Halpin (incorporated herein by reference to Exhibit 10.12 on Form 10-Q, filed August 6, 2019).

10.42 #

Employment Agreement, dated January 25, 2021, by and between the Company and Joseph Mara (incorporated herein by reference to
Exhibit 10.1 on Form 8-K filed January 25,2021).

10.43 #**

Employment Agreement, dated November 4, 2019 by and between the Company and Sean Flynn.

10.44 #**

Employment Agreement, dated August 20, 2018 by and between the Company and Dr. Jonathan M. Hopper.

21.1**

23.1**

31.1**

31.2**

32.1**

Subsidiaries of Registrant.

Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.

Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS**

XBRL Instance Document

101.SCH**

XBRL Taxonomy Extension Schema Document

101.CAL**

XBRL Taxonomy Extension Calculation Linkbase Document

102

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No.

Description

101.LAB**

XBRL Taxonomy Extension Label Linkbase Document

101.PRE**

XBRL Taxonomy Extension Presentation Linkbase Document

101.DEF**

XBRL Taxonomy Extension Definition Linkbase Document

104

Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)

#            Management contract or compensatory plan or arrangement covering executive officers or directors of Vericel.
†            Confidential treatment status has been granted as to certain portions thereto, which portions are omitted and filed separately with the Securities and Exchange
Commission.
* Furnished herewith.
** Filed herewith.

103

 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by

SIGNATURES

the undersigned, thereunto duly authorized.

Date:

February 24, 2021

Vericel Corporation

/s/ DOMINICK C. COLANGELO
Dominick C. Colangelo
President and Chief Executive Officer
(Principal Executive Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed on behalf of the registrant on

February 24, 2021 by the following persons in the capacities indicated.

Signature

Title

/s/ DOMINICK C. COLANGELO
Dominick C. Colangelo

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

/s/ JOSEPH A. MARA
Joseph A. Mara

/s/ SANDRA L. PENNELL
Sandra L. Pennell

/s/ ROBERT L. ZERBE, M.D.
Robert L. Zerbe, M.D.

/s/ ALAN L. RUBINO
Alan L. Rubino

/s/ HEIDI M. HAGEN
Heidi M. Hagen

/s/ STEVEN C. GILMAN
Steven C. Gilman

/s/ KEVIN F. MCLAUGHLIN
Kevin F. McLaughlin

/s/ PAUL K. WOTTON
Paul K. Wotton

Chief Financial Officer
(Principal Financial Officer)

Vice President and Corporate Controller
(Principal Accounting Officer)

Chairman of the Board of Directors

Director

Director

Director

Director

Director

104

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 4.3

AMENDMENT NO. 2
TO
SHAREHOLDER RIGHTS AGREEMENT
This Amendment No. 2 to Shareholder Rights Agreement, dated as of February 11, 2021 (this “Amendment No. 2”), is made

between Vericel Corporation, a Michigan corporation (the “Company”), and Continental Stock Transfer & Trust Company (the “Rights
Agent”).

RECITALS

A.

The Company (formerly known as Aastrom Biosciences, Inc.) and the Rights Agent are parties to the Shareholder Rights

Agreement, dated as of August 11, 2011, as amended on March 9, 2012 (the “Rights Agreement”).

B.

The Board of Directors of the Company (the “Board”) has determined that it is in the best interests of the Company to

amend the Rights Agreement as set forth in this Amendment No. 2.

C.

Pursuant to Section 27 of the Rights Agreement, prior to the occurrence of a Section 11(a)(ii) Event, the Company and the

Rights Agent shall, if the Board so directs, supplement or amend any provision of the Rights Agreement as the Board may deem necessary
or desirable without the approval of any holders of certificates representing shares of Common Stock of the Company.

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

consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereby agree as follows:

Section1. Amendment of Rights Agreement.

(a)     Subclause (i) of the first sentence of Section 7(a) of the Rights Agreement is hereby amended and restated to read in its

entirety as follows:

“(i) the Close of Business on February 11, 2021 (the “Final Expiration Date”),”

(b)     The exhibits to the Rights Agreement shall be deemed to be restated to reflect this Amendment No. 2, including all necessary

conforming changes.

Section 2. Direction. By its execution and delivery hereof, the Company directs the Rights Agent to execute this Amendment No. 2.

38029179

Section 3. Defined Terms. Unless otherwise defined in this Amendment No. 2, capitalized terms used in this Amendment No. 2 have

the respective meanings given to them in the Rights Agreement.

Section 4. No Other Modification. Other than as set forth in this Amendment No. 2, the terms and conditions of the Rights Agreement

remain in full force and effect without modification thereto.

Section 5. Counterparts. This Amendment No. 2 may be executed in any number of counterparts. Each counterpart shall for all

purposes be deemed to be an original, and all such counterparts shall together constitute but one and the same instrument.

Section 6. Governing Law. This Amendment No. 2 shall be deemed to be a contract made under the laws of the State of Michigan and
for all purposes shall be governed by and construed in accordance with the laws of such State applicable to contracts to be made and to be
performed entirely within such State. The courts of the State of Michigan and of the United States of America located in the State of
Michigan (the “Michigan Courts”) shall have exclusive jurisdiction over any litigation arising out of or relating to this Amendment No. 2
and the transactions contemplated hereby, and any Person commencing or otherwise involved in any such litigation shall waive any
objection to the laying of venue of such litigation in the Michigan Courts and shall not plead or claim in any Michigan Court that such
litigation brought therein has been brought in an inconvenient forum.

Section 7. Descriptive Headings. Descriptive headings of the several sections of this Amendment No. 2 are inserted for convenience

only and shall not control or affect the meaning or construction of any of the provisions of this Amendment No. 2.

[Signatures follow on next page]

In Witness Whereof, the parties hereto have caused this Amendment No. 2 to be duly executed and delivered as of the day and year

first above written.

Vericel Corporation

By:
Name:

Title:

/s/ Sean C. Flynn

Sean C. Flynn
Vice President, General Counsel & Secretary

Continental Stock Transfer & Trust Company,
as Rights Agent

By:
Name:
Title:

/s/ Henry Farrell
Henry Farrell
Vice President

[Signature Page – Amendment No. 2 to Rights Plan]

Exhibit 10.7

64 Sidney Street

Cambridge, Massachusetts

LANDLORD

UP 64 SIDNEY STREET, LLC

TENANT

VERICEL CORPORATION

ACTIVE/103568117.9

Table of Contents

Page

ARTICLE I RECITALS AND DEFINITIONS
Section 1.1    Recitals.
Section 1.2    Definitions.
Section 1.3    Exhibits.
ARTICLE II PREMISES AND TERM
Section 2.1    Premises.
Section 2.2    Appurtenant Rights.
Section 2.3    Landlord’s Reservations.
Section 2.4    Parking.
Section 2.5    Commencement Date.
Section 2.6    Extension Option.
Section 2.7    Right of First Offer.
ARTICLE III RENT AND OTHER PAYMENTS
Section 3.1    Annual Fixed Rent.
Section 3.2    Real Estate Taxes.
Section 3.3    Operating Expenses.
Section 3.4    Other Utility Charges.
Section 3.5    Above-standard Services.
Section 3.6    No Offsets.
Section 3.7    Tenant’s Audit Right.
ARTICLE IV ALTERATIONS
Section 4.1    Consent Required for Tenant’s Alterations.
Section 4.2    Ownership of Alterations.
Section 4.3    Construction Requirements for Alterations.
Section 4.4    Payment for Tenant Alterations.
ARTICLE V RESPONSIBILITY FOR CONDITION OF BUILDING AND PREMISES
Section 5.1    Maintenance of Building and Common Areas by Landlord.
Section 5.2    Maintenance of Premises by Tenant.
Section 5.3    Delays in Landlord’s Services.
ARTICLE VI TENANT COVENANTS
Section 6.1    Permitted Uses.
Section 6.2    Laws and Regulations.
Section 6.3    Rules and Regulations; Signs.
Section 6.4    Safety Compliance.
Section 6.5    Landlord’s Entry.
Section 6.6    Floor Load.

ACTIVE/103568117.9

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1
1
1
2
3
3
3
4
4
5
5
7
8
8
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13
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14
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14
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15
15
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16
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20
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Section 6.7    Personal Property Tax.
Section 6.8    Assignment and Subleases.
ARTICLE VII INDEMNITY AND INSURANCE
Section 7.1    Indemnity.
Section 7.2    Liability Insurance.
Section 7.3    Alterations, Improvements and Betterments; Personal Property at Risk.
Section 7.4    Landlord’s Insurance.
Section 7.5    Waiver of Subrogation.
ARTICLE VIII CASUALTY AND EMINENT DOMAIN
Section 8.1    Restoration Following Casualties.
Section 8.2    Landlord’s Termination Election.
Section 8.3    Tenant’s Termination Election.
Section 8.4    Casualty at Expiration of Lease.
Section 8.5    Eminent Domain.
Section 8.6    Rent After Casualty or Taking.
Section 8.7    Taking Award.
ARTICLE IX DEFAULT
Section 9.1    Tenant’s Default.
Section 9.2    Damages.
Section 9.3    Cumulative Rights.
Section 9.4    Landlord’s Self-help.
Section 9.5    Enforcement Expenses.
Section 9.6    Late Charges and Interest on Overdue Payments.
Section 9.7    Landlord’s Right to Notice and Cure.
ARTICLE X MORTGAGEES’ AND GROUND LESSORS’ RIGHTS
Section 10.1    Subordination and Attornment.
Section 10.2    Prepayment of Rent not to Bind Mortgagee.
Section 10.3    Tenant’s Duty to Notify Mortgagee; Mortgagee’s Ability to Cure.
Section 10.4    Estoppel Certificates.
ARTICLE XI MISCELLANEOUS
Section 11.1    Notice of Lease.
Section 11.2    Notices.
Section 11.3    Successors and Limitation on Liability on the Landlord.
Section 11.4    Waivers by the Landlord or Tenant.
Section 11.5    Acceptance of Partial Payments of Rent.
Section 11.6    Interpretation and Partial Invalidity.
Section 11.7    Quiet Enjoyment.
Section 11.8    Brokerage.
Section 11.9    Surrender of Premises and Holding Over.
Section 11.10    Ground Lease.
Section 11.11    Security Deposit.

ACTIVE/103568117.9

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21
21
24
24
24
25
25
26
26
26
26
27
27
28
28
28
29
29
29
30
30
31
31
31
31
31
32
32
32
34
34
34
34
35
35
35
35
36
36
38
38

Section 11.12    Financial Reporting.
Section 11.13    Cambridge Employment Plan.
Section 11.14    Parking and Transportation Demand Management.
Section 11.15    REIT Savings.

38
38
38
39

ACTIVE/103568117.9

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L E A S E

ARTICLE I

Section 1.1 Recitals.

RECITALS AND DEFINITIONS

This Lease (this “Lease”) is entered into as of October ____, 2020 (the “Effective Date”), by and between UP 64 SIDNEY

STREET, LLC, a Delaware limited liability company (the “Landlord”), and VERICEL CORPORATION, a Michigan corporation (the
“Tenant”).

In consideration of the mutual covenants herein set forth, the Landlord and the Tenant do hereby agree to the terms and conditions

set forth in this Lease.

Section 1.2 Definitions.

The following terms shall have the meanings indicated or referred to below:

“2005 Lease” means that certain Lease by and between Landlord and Tenant dated as of November 30, 2005, as amended by that

certain First Amendment to Lease dated as of May 21, 2010, that certain Second Amendment to Lease dated as of April 24, 2012, that
certain Third Amendment to Lease dated as of September 30, 2013, and that certain Assignment and Assumption of Lease Agreement
dated as of May 30, 2014.

“2008 Lease” means that certain Lease by and between Landlord and Tenant dated as of January 23, 2008, as amended by that
certain First Amendment to Lease dated as of May 21, 2010, that certain Second Amendment to Lease dated as of April 24, 2012, that
certain Third Amendment to Lease dated as of September 30, 2013, that certain Assignment and Assumption of Lease Agreement dated as
of May 30, 2014, and that certain Fourth Amendment to Lease dated as of March 8, 2016.

“Additional Rent” means all charges payable by the Tenant pursuant to this Lease other than Annual Fixed Rent, including
without implied limitation, the Tenant’s parking charges as provided in Section 2.4 and Exhibit A; the Tenant’s Tax Expense Allocable to
the Premises as provided in Section 3.2; the Tenant’s Operating Expenses Allocable to the Premises in accordance with Section 3.3;
amounts payable for special services pursuant to Section 3.5; the Landlord’s share of any sublease or assignment proceeds pursuant to
Section 6.8.

“Annual Fixed Rent” - See Section 3.1.

“Building” means the Richards Building containing office space located at 64 Sidney Street, Cambridge, Massachusetts.

“Commencement Date” - See Section 2.5.

ACTIVE/103568117.9

1

“Common Building Areas” means those portions of the Building which are not part of the Premises and to which the Tenant has

appurtenant rights pursuant to Section 2.2.

“Existing Leases” means the 2005 Lease and the 2008 Lease.

“External Causes” means, collectively, (i) Acts of God, war, civil commotion, fire, flood or other casualty, pandemics, epidemics

or other public health emergency declared by any local, state or federal government, strikes or other extraordinary labor difficulties,
shortages of labor or materials or equipment in the ordinary course of trade, government orders, restrictions or regulations enacted or
promulgated after the date of this Lease, or other cause not reasonably within the Landlord’s or Tenant’s control and not due to the fault or
neglect of the Landlord or Tenant, and (ii) any act, failure to act or neglect of the Tenant or Landlord or the Tenant’s or Landlord’s
servants, agents, employees, licensees or any person claiming by, through or under the Tenant or Landlord, as the case may be, which
delays the Landlord or Tenant, as the case may be, in the performance of any act required to be performed by the Landlord or Tenant, as
the case may be, under this Lease.

“Land” means the parcel of land situated in Cambridge, Massachusetts, described in Exhibit B.

“Landlord’s Original Address” - See Exhibit A.

“Permitted Uses” ·See Exhibit A.

“Premises” - See Exhibit A and Section 2.1.

“Property” means the Land and the Building.

“Tenant’s Original Address” - See Exhibit A.

“Term” shall mean the period commencing on July 1, 2020 and expiring on February 29, 2032, as such initial Term may be

extended or earlier terminated as set forth in this Lease.

“University Park” means the area· in Cambridge, Massachusetts, bounded on the North side by Massachusetts Avenue, Green and
Blanche Streets, on the East side by Landsdowne, Cross and Purrington Streets, on the South side by Pacific Street and on the West side by
Brookline Street, as shown on Exhibit B1.

Section 1.3 Exhibits.

The Exhibits to this Lease, which are listed herein below, are incorporated herein by this reference and are to be treated as a part of

this Lease for all purposes. Undertakings contained in such Exhibits, including any Exhibits not attached but separately delivered to
Tenant, are agreements on the part of Landlord and Tenant, as the case may be, to perform the obligations stipulated therein.

EXHIBIT A    -    Basic Lease Terms

ACTIVE/103568117.9

2

EXHIBIT B    -    Legal Description
EXHIBIT B-1    -    Map of University Park
EXHIBIT B-2    -    Depiction of Premises
EXHIBIT C    -    Work Letter
EXHIBIT D    -    Standard Services
EXHIBIT E    -    Rules and Regulations
EXHIBIT F    -    Roof Equipment
EXHIBIT G    -    Removal Requirements
EXHIBIT H    -    Permitted Hazardous Materials

Section 2.1 Premises.

ARTICLE II

PREMISES AND TERM

The Landlord hereby leases to the Tenant, and the Tenant hereby leases from the Landlord, for the Term, the Premises. The
Premises shall exclude the office entry and office lobby of the Building, first floor elevator lobby, first floor mail room, atrium, bridges and
walkways, the common stairways and stairwells, elevators and elevator wells, boiler room,· sprinklers, sprinkler rooms, elevator rooms,
mechanical rooms, loading and receiving areas. electric and telephone closets, janitor closets, loading docks and bays, rooftop mechanical
penthouses to the extent they house Building equipment and pipes, ducts, conduits, wires, and appurtenant fixtures and equipment serving
exclusively or in common other parts of the Building. If the Premises at any time includes less than the entire rentable floor area of any
floor of the Building, the Premises shall also exclude the common corridors, vestibules, elevator lobby and toilets located on such floor.
Tenant is currently in possession of the Premises under the Existing Leases and Tenant acknowledges that, except as expressly set forth in
this Lease, there have been no representations or warranties made by or on behalf of the Landlord with respect to the Premises, the
Building or the Property or with respect to the suitability of any of them for the conduct of the Tenant’s business. Tenant accepts the
Premises in its AS IS condition and agrees that Landlord makes no representation or warranty with respect to the condition of the Premises
or the Building and, except for Landlord’s express obligations set forth in this Lease and in Exhibit C attached hereto, Landlord shall not
be required to perform any work, install any fixtures or equipment, contribute any funds or render any services to make the Building or the
Premises ready or suitable for Tenant’s use or occupancy under this Lease.

The Existing Leases shall terminate at the close of the day on the day immediately preceding the Commencement Date (the
“Existing Lease Termination Date”) as if the Existing Lease Termination Date was the expiration date of the Existing Leases and shall be
superseded by this Lease, except that any obligations or liabilities, including indemnification obligations, that expressly survive the
expiration or termination of the Existing Leases shall survive such termination as provided in the Existing Leases.

Section 2.2 Appurtenant Rights.

ACTIVE/103568117.9

3

The Tenant shall have, as appurtenant to the Premises, the nonexclusive right to use in common with others, subject to reasonable
rules of general applicability to occupants of the Building from time to time made by the Landlord of which the Tenant is given notice; (i)
the office entry, office vestibules and office lobby of the Building, first floor mailroom, the common stairways, elevators, elevator wells,
boiler room, elevator rooms, sprinkler rooms, mechanical rooms, electric and telephone closets, janitor closets, loading docks and bays,
rooftop mechanical penthouses to the extent they house Building equipment, and the pipes, sprinklers, ducts, conduits, wires and
appurtenant fixtures and equipment serving the Premises in common with others, (ii) common walkways and driveways necessary or
reasonably convenient for access to the Building, (iii) access to loading area and freight elevator subject to Landlord’s reasonable rules and
regulations in effect from time to time and applicable to all occupants of-the Building and of which the Tenant is given notice, (iv) if the
Premises at any time include less than the entire rentable floor area of any floor, the common toilets, corridors, vestibules, and elevator
lobby of such floor, and (v) such other common areas and facilities of the Building and the Land necessary for access to or beneficial use
of the Premises. Under the Existing Leases, Tenant has installed equipment on the roof of the Building (“Roof Equipment”) in the
locations marked on Exhibit F attached hereto (the “Tenant Roof Areas”). Subject to compliance with all applicable Legal Requirements,
Landlord hereby approves and consents to Tenant’s continued use of the roof in the Tenant Roof Areas for the operation, maintenance and
replacement of Tenant’s existing Roof Equipment, provided, however, Tenant’s use of and access to the roof and Tenant’s operation of the
Roof Equipment shall be subject to Tenant’s obligations under the Lease, including, without limitation, Tenant’s repair and maintenance
and insurance and indemnification obligations under the Lease.

Section 2.3 Landlord’s Reservations.

The Landlord reserves the right from time to time, at reasonable times and upon prior written notice to Tenant (except in

emergency situations), without unreasonable interference with the Tenant’s use: (i) to install, use, maintain, repair, replace and relocate for
service to the Premises and/or other parts of the Building, pipes, ducts, conduits, wires and appurtenant fixtures and equipment, wherever
located in the Premises or the Building, and (ii) to alter or relocate any other common facility, provided that substitutions are substantially
equivalent or better. Landlord acknowledges that Tenant has or will have socalled “clean rooms” located within the Premises, and
Landlord shall not enter Tenant’s “clean rooms” without Tenant’s prior consent and without accompaniment by a representative of Tenant,
except in case of emergency.

Section 2.4 Parking.

The Landlord shall provide and the Tenant shall pay for parking privileges for use by the Tenant’s employees, business invitees and
visitors in accordance with Exhibit A. The Landlord shall operate, or cause to be operated, a parking garage known as the 80 Landsdowne
Street Garage (the “Garage”) to serve the Building and other buildings in University Park. The Tenant’s parking privileges shall be
initially located in the Garage and shall be on a nonexclusive basis (i.e., no reserved spaces); provided, however, Landlord agrees that the
Garage shall be operated so as to maintain therein sufficient spaces to accommodate Tenant’s parking privileges

ACTIVE/103568117.9

4

described in Exhibit A. However, Tenant’s parking privileges may be relocated by Landlord, upon reasonable prior notice to Tenant from
Landlord, to another parking garage within University Park. All monthly users will have unlimited access to the Garage twentyfour (24)
hours per day, seven days per week.

The Tenant agrees that it and all persons claiming by, through and under it, shall at all times abide by the reasonable rules and
regulations promulgated by the Landlord, of which Tenant is given written notice, with respect to the use of the parking facilities provided
by the Landlord pursuant to this Lease. If there are any conflicts between the provisions of such rules and regulations and any provisions
of this Lease, the provisions of this Lease shall govern.

Charges for Tenant’s parking privileges hereunder shall be at the current monthly rate applicable for such spaces and shall
constitute Additional Rent and shall be payable monthly to Landlord, during the Term, from and after the Commencement Date at the time
and in the fashion in which Annual Fixed Rent under this Lease is payable.

At any time during the Term Landlord shall have the right to assign Landlord’s obligations to provide parking, as herein set forth,

together with Landlord’s right to receive Additional Rent for such parking spaces as herein provided, to a separate entity created for the
purpose of providing the parking privileges set forth herein. In such event, Landlord and Tenant agree to execute and deliver appropriate
documentation, including documentation with the new entity, reasonably necessary to provide for the new entity to assume Landlord’s
obligations to provide the parking privileges to Tenant as specified herein and for the Tenant to pay the Additional Rent attributable to the
parking privileges directly to the new entity.

Notwithstanding the foregoing, any failure of such assignee to provide to Tenant the parking privileges set forth herein shall be a

Landlord default under this Lease.

Section 2.5 Commencement Date.

“Commencement Date” shall be the Effective Date of this Lease.

Section 2.6 Extension Option.

Provided that there has been no Event of Default which is uncured and continuing on the part of the Tenant and the Tenant is, as of

the date of exercise and as of the commencement date of the Extension Term (as such term is defined below), actually occupying sixty
percent (60%) or more of the Premises for its own business purposes, the Tenant shall have the right to extend the Term hereof for one (1)
additional period of five (5) years (the “Extension Term”).

ARTICLE I. Such right to extend the Term shall be exercised by the giving of notice by Tenant to Landlord at least nine (9)

months prior to the expiration of the then current Term. Upon the giving of such notice, this Lease and the Term hereof shall be extended
for an additional term of five (5)years without the necessity for the execution of any additional documents except a document evidencing
the Annual Fixed Rent for the Extension Term to be

ACTIVE/103568117.9

5

determined as set forth below. Time shall be of the essence with respect to the Tenant’s giving notice to extend the Term.

(1)

The Extension Term shall be upon all the terms, conditions and provisions of this Lease except the Annual Fixed
Rent during such five (5) year Extension Term shall be the then Extension Fair Rental Value of the Premises for such Extension
Term to be determined under this Section 2.6.

(2)

For purposes of the Extension Term described in this Section 2.6, the “Extension Fair Rental Value” of the
Premises shall mean the then current fair market annual rent for leases of other space similarly improved in the commercial
markets that surround the MIT campus (East Cambridge/Kendall Square/Cambridgeport), taking into account the condition to
which such premises, have been improved (excluding Tenant Removable Property) and the economic terms and conditions
specified in this Lease that will be applicable thereto, including the savings, if any, due to the absence or reduction of brokerage
commissions. The Landlord and Tenant shall endeavor to agree upon the Extension Fair Rental Value of the Premises within thirty
(30) days after the Tenant has exercised the option for the Extension Term. If the Extension Fair Rental Value of the Premises is not
agreed upon by the Landlord and the Tenant within this time frame, each of the Landlord and the Tenant shall retain a real estate
professional with at least ten (10) years continuous experience in the business of appraising or marketing (including brokering)
similar commercial real estate in the Cambridge, Massachusetts area who shall, within thirty (30) days of his or her selection,
prepare a written report summarizing his or her conclusion as to the Extension Fair Rental Value. The Landlord and the Tenant
shall simultaneously exchange such reports; provided, however, if either party has not obtained such a report within fortyfive (45)
days after the last day of the thirty (30) day period referred to above in this Section 2.6, then the determination set forth in the other
party’s report shall be final and binding upon the parties. If both parties receive reports within such time and the lower
determination is within ten percent (10%) of the higher determination, then the average of these determinations shall be deemed to
be the Extension Fair Rental Value for the Premises. If these determinations differ by more than ten percent (10%), then the
Landlord and the Tenant shall mutually select a person with the qualifications stated above (the “Final Professional”) to resolve
the dispute as to the Extension Fair Rental Value for the Premises. If the Landlord and the Tenant cannot agree upon the
designation of the Final Professional within ten (10) days of the exchange of the first valuation reports, either party may apply to
the American Arbitration Association, the Greater Boston Real Estate Board, or any successor thereto, for the designation of a
Final Professional. Within ten (10) days of the selection of the Final Professional, the Landlord and the Tenant shall each submit to
the Final Professional a copy of their respective real estate professional’s determination of the Extension Fair Rental Value for the
Premises. The Final Professional shall then, within thirty (30) days of his or her selection, prepare a written report summarizing his
or her conclusion as to the Extension Fair Rental Value (the “Final Professional’s Valuation”). The Final Professional shall give
notice of the Final Professional’s Valuation to the Landlord and the Tenant and such decision shall be final and binding upon the
Landlord and the

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Tenant. Each party shall pay the fees and expenses of its real estate professional and counsel, if any, in connection with any
proceeding under this paragraph, and one-half of the fees and expenses of the Final Professional. In the event that the
commencement of the Extension Term occurs prior to a final determination of the Extension Term Fair Rental Value therefor (the
“Extension Rent Determination Date”), then the Tenant shall pay the Annual Fixed Rent at the then applicable Fixed Rental Rate
(such amount being referred to as the “Interim Rent”). If the Annual Fixed Rent as finally determined for the Extension Term is
determined to be greater than the Interim Rent, then the Tenant shall pay to the Landlord the amount of the underpayment for the
period from the end of the initial term of this Lease until the Extension Rent Determination Date within thirty (30) days of the
Extension Rent Determination Date. If the Annual Fixed Rent as finally determined for the Extension Term is determined to be less
than the Interim Rent, then the Landlord shall credit the amount of such overpayment against the monthly installments of Annual
Fixed Rent coming due after the Extension Rent Determination Date.

Section 2.7 Right of First Offer.

Landlord hereby grants to Tenant during the Term a right of first offer (“ROFO”) to lease any leaseable space in the Building that
becomes Available to lease (the “ROFO Space”) on the terms set forth below. “Available” means that the ROFO space is vacant and free
of any present or future possessory right now or, to the extent specified in clause (ii) of the following sentence, hereafter existing in favor
of any third party. Anything to the contrary contained herein notwithstanding, Tenant’s ROFO is subordinate to (i) any right of offer, right
of first refusal, renewal right or similar right or option in favor of any third party existing as of the date of this Lease, and (ii) Landlord’s
right to (x) extend the term of lease of any now or then existing tenant or occupant, or such tenant’s or occupant’s affiliate or successor or
(y) enter into a new lease with any now or then existing tenant or occupant, or such tenant’s or occupant’s affiliate or successor, whether or
not pursuant to an option to renew. Landlord represents that the only tenant in the Building with superior rights to any ROFO Space
pursuant to clause (i) above is Agios Pharmaceuticals, Inc., together with its successors and assigns (such superior right being a right of
expansion and extension only). At or before such time as Landlord has decided to commence the marketing of the ROFO Space in
anticipation of such space becoming Available, Landlord shall deliver a written notice to Tenant (the “ROFO Notice”) setting forth the
basic business terms on which the ROFO Space is to be marketed. Tenant shall have fifteen (15) days after it has received the ROFO
Notice within which to reply to Landlord in writing of its election to lease the ROFO Space upon the terms and conditions in the ROFO
Notice (time being of the essence with respect to the giving of such notice by Tenant to Landlord). Tenant shall not have the option to
include in the Premises less than the entire ROFO Space described in the ROFO Notice. If Tenant accepts Landlord’s offer, then upon the
date on which Landlord delivers vacant possession of the ROFO Space to Tenant the ROFO Space shall become part of the Premises upon
the terms set forth in the ROFO Notice and otherwise upon all of the terms and conditions of this Lease. Promptly after any such election
by Tenant, Landlord and Tenant shall confirm the occurrence thereof and the inclusion of the ROFO Space in the Premises as aforesaid by
executing an amendment to this Lease in form and substance reasonably satisfactory to

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Landlord and Tenant; provided, that failure by Landlord or Tenant to execute the same shall not affect the inclusion of the ROFO Space in
the Premises in accordance with this Section 2.7.

If Tenant refuses the ROFO Space or fails to respond to Landlord’s ROFO Notice within such 15day period, then (i) Landlord may

enter into one or more leases of the applicable ROFO Space with third parties on such terms and conditions as Landlord shall determine,
and (ii) the ROFO with respect to such ROFO Space shall be null and void and of no further force and effect; provided, however, that
Landlord shall not enter into any such lease on “terms and conditions more favorable to a prospective tenant” without first re-offering such
ROFO Space to Tenant as hereinafter provided. As used herein, “terms and conditions not more favorable to a prospective tenant” shall
mean total rent of ninetytwo and one-half percent (92.5%) or less than the total rent stated in the ROFO Notice for the ROFO Space and
under similar other terms and conditions as proposed in the ROFO Notice. If Landlord wishes to lease the ROFO Space on terms and
conditions more favorable to a prospective tenant, Landlord shall first re-offer the ROFO Space to Tenant on such more favorable terms
and conditions in accordance the procedures set forth in the first paragraph of this Section 2.7 (“Additional ROFO Notice”). Tenant shall
have one and only one further right to exercise such ROFO pursuant to and in accordance with the terms of this Section but must make
such election within five (5) days after it has received the Additional ROFO Notice (time being of the essence with respect to the giving of
such notice by Tenant to Landlord).

Section 3.1 Annual Fixed Rent.

ARTICLE III

RENT AND OTHER PAYMENTS

From and after the Commencement Date, the Tenant shall pay, without notice or demand, monthly installments of onetwelfth

(1/12) of the Annual Fixed Rent in effect and applicable to the Premises, in advance, on the first day of each calendar month of the Term
and of the corresponding fraction of said onetwelfth (1/12) for any fraction of a calendar month at the Commencement Date or end of the
Term. The Annual Fixed Rent applicable to the Premises during the Term shall be as set forth below:

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8

RENTAL PERIOD

ANNUAL FIXED RENT

MONTHLY PAYMENT

July 1, 2020 through
February 28, 2021
March 1, 2021 through
February 28, 2022
March 1, 2022 –
February 28, 2023
March 1, 2023 -
February 29, 2024
March 1, 2024 –
February 28, 2025

March 1, 2025 –
February 28, 2026
March 1, 2026 –
February 28, 2027
March 1, 2027 –
February 29, 2028
March 1, 2028 –
February 28, 2029
March 1, 2029 –
February 28, 2030
March 1, 2030 –
February 28, 2031

March 1, 2031 –
February 29, 2032

$4,434,395.22

$369,532.94

$4,567,575.69

$380,631.31

$5,830,218.00

$485,851.50

$6,005,124.54

$500,427.05

$6,185,278.28

$515,439.86

$6,370,836.62

$530,903.05

$6,561,961.72

$546,830.14

$6,758,820.57

$563,235.05

$6,961,585.19

$580,132.10

$7,170,432.75

$597,536.06

$7,385,545.73

$615,462.14

$7,607,112.10

$633,926.01

PER RSF

$77.58

$79.91

$102.00

$105.06

$108.21

$111.46

$114.80

$118.25

$121.79

$125.45

$129.21

$133.09

ACTIVE/103568117.9

9

Section 3.2 Real Estate Taxes.

From and after the Commencement Date, during the Term, the Tenant shall pay to the Landlord, as Additional Rent, the Tenant’s

Tax Expenses Allocable to the Premises (as such term is hereinafter defined) in accordance with this Section 3.2. The following terms shall
have the meanings indicated or referred to below:

(3)

“Tax Year” means the 12month period beginning July 1 each year or if the appropriate governmental tax fiscal

period shall begin on any date other than July 1, such other date.

(4)

“Tenant’s Tax Expense Allocable to the Premises” means that portion of the Landlord’s Tax Expenses for a Tax

Year which bears the same proportion thereto as the rentable floor area of the Premises (from time to time) bears to the total
rentable floor area of the Building; provided, however, in the event that retail space in the Building is valued by the assessing
authorities differently than the office space in the Building due solely on the basis of its use as retail space, the Tenant’s Tax
Expense Allocable to the Premises with respect to any Tax Year will be adjusted as is appropriate so that the Tenant is responsible
for the portion of the Real Estate Taxes which are properly allocable to the Premises, a reasonably determined by Landlord based
on information with respect to the assessment process made available by the assessing authorities.

(5)

“The Landlord’s Tax Expenses” with respect to any Tax Year means the aggregate Real Estate Taxes on the

Property with respect to that Tax Year, reduced by any abatement or other tax refunds or credits received with respect to that Tax
Year, plus any fees paid to third party consultants used by Landlord in connection with the calculation, abatement or refunding of
Real Estate Taxes.

(6)

“Real Estate Taxes” means (i) all taxes and special assessments of every kind and nature assessed by any

governmental authority on the Property; and (ii) reasonable expenses of any proceedings for abatement of such taxes or special
assessments. Any special assessments to be included within the definition of “Real Estate Taxes” for any Tax Year shall be limited
to the amount of the installment (plus any interest thereon) of such special assessment (which shall be payable over the longest
period permitted by law) required to be paid during such Tax Year. There shall be excluded from Real Estate Taxes all income,
estate, succession, inheritance, excess profit, franchise and transfer taxes; provided, however, that if at any time during the Term the
present system of ad valorem taxation of real property shall be changed so that in lieu of the whole or any part of the ad valorem
tax on real property, there shall be assessed on the Landlord a capital levy or other tax on the gross rents received with respect to
the Property, or a federal, state, county, municipal or other local income, franchise, excise or similar tax, assessment, levy or charge
(distinct from any now in effect) based, in whole or in part, upon any such gross rents, then any and all of such taxes, assessments,
levies or charges, to the extent so based, shall be deemed to be included within the term “Real Estate Taxes.”

ACTIVE/103568117.9

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Payments by the Tenant on account of the Tenant’s Tax Expenses Allocable to the Premises shall be made monthly at the time and

in the fashion herein provided for the payment of Annual Fixed Rent and shall be in the amount of onetwelfth (1/12) of the Tenant’s Tax
Expenses Allocable to the Premises for the current Tax Year as reasonably estimated by the Landlord.

Not later than one hundred twenty (120) days after the end of each Tax Year, the Landlord shall render the Tenant a statement in

reasonable detail showing for the preceding Tax Year or fraction thereof, as the case may be, Real Estate Taxes for such Tax Year, and any
abatements or refunds of such Real Estate Taxes. Expenses incurred in obtaining any tax abatement or refund may be charged against such
tax abatement or refund before the adjustments are made for the Tax Year. If at the time such statement is rendered it is determined with
respect to any Tax Year, that the Tenant has paid (i) less than the Tenant’s Tax Expenses Allocable to the Premises or (ii) more than the
Tenant’s Tax Expenses Allocable to the Premises, then, in the case of clause “(i)” the Tenant shall pay to the Landlord, as Additional Rent,
within thirty (30) days of such statement the amount of such underpayment and, in the case of clause “(ii)” the Landlord shall credit the
amount of such overpayment against the next monthly installments of the Tenant’s Tax Expenses Allocable to the Premises next thereafter
coming due (or refund such overpayment if the Term has expired or earlier terminated within thirty (30) days after such expiration or
termination).

To the extent that Real Estate Taxes shall be payable to the taxing authority in installments with respect to periods other than a Tax

Year, the statement to be furnished by the Landlord shall be rendered and payments made on account of such installments.
Notwithstanding the foregoing provisions, no decrease in Landlord’s Tax Expenses with respect to any Tax Year shall result in a reduction
of the amount otherwise payable by Tenant if and to the extent any such decrease is attributed by the assessing authority solely to the
vacant space in the Building based on information with respect to the assessment process made available by the assessing authorities to
Landlord; provided, however, that in no event shall Landlord collect and retain more than one hundred percent (100%) of the Landlord’s
Tax Expenses for the Property.

Section 3.3 Operating Expenses.

From and after the Commencement Date, during the Term, the Tenant shall pay to the Landlord, as Additional Rent, the Tenant’s

Operating Expenses Allocable to the Premises, as hereinafter defined, in accordance with this Section 3.3. The following terms shall have
the meanings indicated or referred to below:

(7)

“Tenant’s Operating Expenses Allocable to the Premises” means that portion of the Operating Expenses for the
Property which bears the same proportion thereto as the rentable floor area of the Premises bears to the total rentable floor area of
the Building.

(8)

“Operating Expenses for the Property” means Landlord’s cost of operating, cleaning, maintaining and repairing

the Property, the roads, driveways and walkways for providing access to the Building, and shall include without limitation the

ACTIVE/103568117.9

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cost of services on Exhibit D; premiums for insurance carried pursuant to Section 7.4; deductible amounts from any fire or other
casualty insurance claim of the Landlord (not to exceed $25,000.00, and which amount may be increased during the Term and any
Extension Term provided such increase is reasonable and customary); reasonable compensation and all fringe benefits, worker’s
compensation insurance premiums and payroll taxes paid to, for or with respect to all persons (University Park/Building general
manager and below) directly engaged in the managing, operating, maintaining or cleaning of the Property; interior landscaping and
maintenance; steam, water, sewer, gas, oil, electricity, telephone and other utility charges (excluding such utility charges which are
either separately metered or separately chargeable to Tenant or other Building tenants); cost of building and cleaning supplies used
in cleaning and disinfecting the common areas of the Property; the costs of providing conditioned air for HVAC purposes
(excluding such costs which are either separately metered or separately chargeable to tenants for additional or special services and
those charges related to the cost of operating base Building equipment not used by Tenant)); the costs of routine environmental
management programs operated by Landlord (including, but not limited to, periodic testing of air quality, temperature and humidity
and the proper operation of the HVAC system); rental costs for equipment used in the operating, cleaning, maintaining or repairing
of the common areas of the Property, or the applicable fair market rental charges in the case of equipment owned by Landlord; cost
of cleaning, including disinfecting; cost of maintenance, repairs and replacements (other than repairs and replacements reimbursed
from contractors under guarantees or made by the Landlord pursuant to the Work Letter, or otherwise reimbursed from any tenant
of the Property or for which Landlord otherwise receives reimbursement); cost of snow removal; cost of landscape, streetscape,
graphics, signage and banner maintenance; security services (security shall be building standard security. Tenant shall be
responsible for the cost of any additional security services it may require due to its business operations); payments under service
contracts with independent contractors; management fees at reasonable rates consistent with the type of occupancy and the service
rendered; the cost of any capital improvement either required by law or regulation or which reduces the Operating Expenses for the
Property or which improves the management and operation of the Property in a manner acceptable to Tenant shall be amortized in
accordance with generally accepted accounting principles, together with interest on the unamortized balance at the base lending
rate announced by a major commercial bank designated by the Landlord (the “Prime Rate”), or such higher rate (not to exceed the
Prime Rate plus three percent [3%]) as may have been paid by the Landlord on funds actually borrowed for the purpose of
constructing such capital improvements; charges reasonably allocated to the Building on a prorata basis for the cost of operating,
cleaning, maintaining and repairing of University Park common areas, facilities, amenities and open spaces; and all other
reasonable and necessary expenses paid in connection with the operation, cleaning, maintenance, repair and administration of the
Property. If, for any reason, portions of the rentable area of the Building not included in the Premises were not occupied by tenants
or any tenants in the Building were supplied with a different level of standard services than those supplied to the Tenant under this
Lease. Landlord’s Operating Expenses for the Property shall include the amounts reasonably determined by Landlord which would
have

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been incurred if all of the rentable area in the Building were occupied and were supplied with the same level of standard services as
supplied to the Tenant under this Lease. Additionally, if certain services or facilities supplied under this Lease by Landlord do not
from time to time, in Landlord’s reasonable judgment, serve all of the users in the Building (i.e.. office, retail, banking, restaurant,
etc.), then the costs associated therewith shall be equitably allocated by Landlord, in its reasonable judgment, exclusively or
proportionately to and among only those portions of the total rentable floor area of the Building that are benefiting from such
services or facilities.

Operating Expenses for the Property shall not include the following: the Landlord’s Tax Expense; cost of repairs or replacements

(i) resulting from eminent domain takings, (ii) to the extent reimbursed by insurance, (iii) resulting from correcting defects in the work for
which the Landlord is obligated pursuant to agreement with any other tenant in the Building, or those covered by builder’s or contractor’s
warranties or guaranties, (iv) required, above and beyond ordinary periodic maintenance, to maintain in serviceable condition the major
structural elements of the Building, including the roof, exterior walls and floor slabs; replacement or contingency reserves; cost of capital
improvements except to the extent permitted in the preceding paragraph; ground lease rents or payment of debt obligations; accounting,
legal and other professional fees for matters not relating to the normal administration and operation of the Property; promotional,
advertising, public relations or brokerage fees and commissions paid in connection with services rendered for securing or renewing leases;
services provided for the exclusive use or benefit of retail tenants in the Building; costs of renovating or otherwise improving space for
tenants or other occupants of the Building; any cost of reconstruction or other work occasioned by fire, windstorm, or by any other
casualty except as specifically permitted in the preceding paragraph; or by the exercise of the right of eminent domain; interest and
principal payments on loans or any rental payments on any ground leases or legal fees or other costs of defending or prosecuting any
lawsuits or disputes with any mortgagee or ground lessor; advertising expenses and leasing commissions and any other cost in connection
with leasing of space in the Building; any cost or expenditure for which the Landlord is reimbursed, whether by insurance proceeds or
otherwise; the cost of constructing and maintaining the 20 Sidney Street Garage or any temporary parking area provided to the Tenant
pursuant to Section 2.4. The Landlord’s Operating Expenses shall be reduced by the amount of any proceeds, payments, credits or
reimbursements which the Landlord receives from sources other than tenants and which are applicable to such Operating Expenses for the
Property.

Payments by the Tenant on account of Tenant’s Operating Expenses Allocable to the Premises shall be made monthly at the time
and in the fashion herein provided for the payment of Annual Fixed Rent. The amount so to be paid to the Landlord shall be an amount
from time to time reasonably estimated by the Landlord to be sufficient to aggregate a sum equal to the Tenant’s share of the Operating
Expenses for the Property for each fiscal year of Landlord.

Not later than ninety (90) days after the end of each fiscal year of Landlord or fraction thereof during the Term or fraction thereof at

the end of the Term, the Landlord shall render the Tenant a statement (“Landlord’s Statement”) in reasonable detail and according to
usual accounting practices certified by a representative of the Landlord, showing for the preceding

ACTIVE/103568117.9

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fiscal year of Landlord or fraction thereof, as the case may be, the Operating Expenses for the Property and the Tenant’s Operating
Expenses Allocable to the Premises. Said statement to be rendered to the Tenant also shall show for the preceding fiscal year of Landlord
or fraction thereof, as the case may be, the amounts of Operating Expenses already paid by the Tenant. If at the time such statement is
rendered it is determined with respect to any fiscal year, that the Tenant has paid (i) less than the Tenant’s Operating Expenses Allocable to
the Premises or (ii) more than the Tenant’s Operating Expenses Allocable to the Premises, then, in the case of clause “(i)” the Tenant shall
pay to the Landlord, as Additional Rent, within thirty (30) days of such statement the amounts of such underpayment and, in the case of
clause “(ii)” the Landlord shall credit the amount of such overpayment against the next monthly installment of the Tenant’s Additional
Rent (or refund such overpayment if the Term has expired or earlier terminated within thirty (30) days after such expiration or
termination).

Section 3.4 Other Utility Charges.

During the Term, the Tenant shall pay directly to the provider of the service all separately metered charges for electrical service in
the Premises (including, but not limited to, lights, electrical outlets, VAV boxes and any other special equipment exclusively servicing the
Premises, whether located within or outside of the Premises), and shall pay to Landlord as Additional Rent its allocable share of the actual
costs charged to Landlord by the providers of water, sewer and other services and utilities which are based on submetered usage.

Section 3.5 Above-standard Services.

If the Tenant requests and the Landlord elects to provide any services to the Tenant in addition to those described in Exhibit D, the
Tenant shall pay to the Landlord, as Additional Rent, the amount billed by Landlord for such services at Landlord’s rates as are from time
to time in effect, which rates shall reflect the actual cost to Landlord of providing such services, including reasonable actual out-of-pocket
costs to third parties and reasonable costs associated with the use of internal staff of either Landlord or affiliated entities of Landlord (but
only to the extent such costs are not included in Operating Expenses by Landlord). If the Tenant has requested that such services be
provided on a regular basis, the Tenant shall, if requested by the Landlord, pay for such services at the time and in the fashion in which
Annual Fixed Rent under this Lease is payable. Otherwise, the Tenant shall pay for such additional services within thirty (30) days after
receipt of an invoice from the Landlord. Landlord shall have the right from time to time to inspect Tenant’s utility meters and to install
timers or submeters thereon for purposes of monitoring above-standard service usage.

Section 3.6 No Offsets.

Annual Fixed Rent and Additional Rent shall be paid by the Tenant without offset, abatement or deduction except as specifically

permitted herein.

Section 3.7 Tenant’s Audit Right.

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Landlord agrees to make its books and records relating to the Operating Expenses for the Property and the Landlord’s Tax
Expenses available for examination during normal business hours at Landlord’s principal office in Cleveland, Ohio upon reasonable notice
by Tenant; provided that any such examination or audit shall be by an employee of Tenant or an accounting firm or property management
firm the fees of which are not determined on a contingency fee basis (as applicable, the “Examiner”), and such examination shall be at
Tenant’s sole cost and expense and may be conducted only if a written notice is sent by Tenant requesting the same not later than ninety
(90) days following delivery of Landlord’s Statement. In making such examination, Tenant agrees, and shall cause its designated Examiner
to agree, to keep confidential any and all information contained in such books and records and any dispute or settlement between Landlord
and Tenant arising out of such examination.

If the parties agree or it is finally determined that a discrepancy which involves an overcharge of Tenant’s Operating Expenses
Allocable to the Premises or the Tenant’s Tax Expense Allocable to the Premises for the period covered by such Landlord’s Statement,
Landlord shall provide Tenant with a credit against the next installment(s) of Tenant’s Additional Rent in the amount of the overpayment
by Tenant. If such discrepancy as so agreed upon or determined involves an overcharge to Tenant of more than five percent (5%) in the
aggregate for such year, then Landlord shall be responsible for the reasonable hourly fees of the accounting firm or auditing firm
conducting the audit.

ARTICLE IV

ALTERATIONS

Section 4.1 Consent Required for Tenant’s Alterations.

The Tenant may make interior alterations and additions of a decorative or cosmetic nature (as defined below), the cost of which

does not exceed $50,000 in the aggregate in any twelve (12) month period, without the need of any approval from Landlord but after not
less than ten (10) days prior written notice and evidence of insurance for such alterations has been delivered to Landlord (“Cosmetic
Alterations”). The Tenant shall not make alterations or additions to the Premises except in accordance with the University Park Tenant
Design and Construction Manual from time to time in effect and the plans and specifications therefor first approved by the Landlord,
which approval shall not be unreasonably withheld, conditioned or delayed. Tenant shall be responsible for Landlord’s reasonable out-of-
pocket costs for any third party architectural, engineering or other consulting services reasonably required by Landlord in connection with
Landlord’s review and approval of Tenant’s plans and specifications. The Landlord shall not be deemed unreasonable for withholding
approval of any alterations or additions which (i) would adversely affect any structural or exterior element of the Building, any area or
element outside of the Premises, or any facility serving any area of the Building outside of the Premises or any publicly accessible major
interior features of the Building, (ii) will require unusual expense to readapt the Premises to normal use unless the Tenant first gives
assurance reasonably acceptable to the Landlord that such readaptation will be made prior to the expiration of the Term without expense to
the Landlord, or (iii) which would not be compatible

ACTIVE/103568117.9

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with existing mechanical or electrical, plumbing, HVAC or other systems in the Building, or use more than Tenant’s prorata share of
Building capacities, in each case, as reasonably determined by the Landlord.

Section 4.2 Ownership of Alterations.

All alterations and additions (including any alterations, installations, equipment and systems identified on Exhibit G attached

hereto as “Landlord Retained Property”) shall become part of the Building and owned by the Landlord except for the items listed as
“Tenant Removable Property” on Exhibit G, as such Exhibit G may be amended upon the written agreement of Landlord and Tenant. The
Tenant Removable Property shall be removed by Tenant upon the expiration or earlier termination of this Lease. If Tenant fails to inform
Landlord, in writing, at least ten (10) days prior to the installation of the alteration or addition, thereby preventing Landlord from making a
determination as to whether it will want such addition or alteration removed from the Premises prior to its installation, then Landlord may
require such removal without exception. All movable equipment and furnishings not attached to the Premises shall remain the property of
the Tenant and shall be removed by the Tenant upon termination or expiration of this Lease. The Tenant shall repair any damage caused by
the removal of any alterations, additions or personal property from the Premises, including the Tenant Removable Property.

Section 4.3 Construction Requirements for Alterations.

All construction work by the Tenant shall be done in a good and workmanlike manner employing only firstclass materials and in

compliance with Landlord’s construction rules and regulations then in effect and with all applicable laws and all lawful ordinances,
regulations and orders of governmental authority and insurers of the Building. The Landlord or Landlord’s authorized agent may (but
without any implied obligation to do so) inspect the work of the Tenant at reasonable times and shall give notice of observed defects. All
of the Tenant’s alterations and additions and installation of furnishings shall be coordinated with any work being performed by the
Landlord and in such manner as to maintain harmonious labor relations and not to damage the Building or interfere with Building
construction or operation and, except for installation of furnishings, shall be performed by contractors or workmen first approved by the
Landlord, which approval the Landlord agrees not to unreasonably withhold or delay. The Tenant, before starting any work, shall receive
and comply with the University Park Tenant Design and Construction Manual from time to time in effect and any of Landlord’s other
construction rules and regulations for the Building and shall cause Tenant’s contractors to comply therewith, shall secure all licenses and
permits necessary therefor, shall deliver to the Landlord a statement of the names of all its contractors and subcontractors and the estimated
cost of all labor and material to be furnished by them, and shall deliver to Landlord security satisfactory to the Landlord protecting the
Landlord against liens arising out of the furnishing of such labor and material; and cause each contractor to carry worker’s compensation
insurance in statutory amounts covering all the contractors’ and subcontractors’ employees and comprehensive general public liability
insurance with such limits as the Landlord may require reasonably, but in no event less than $5,000,000 (per occurrence)/$10,000,000
(general

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aggregate) or in such other amounts as Landlord may reasonably require covering personal injury and death and property damage (all such
insurance to be written in companies approved reasonably by the Landlord and insuring the Landlord, Landlord’s managing agent, ground
lessor and first mortgagee, and the Tenant as well as the contractors and to contain a requirement for at least thirty (30) days’ notice to the
Landlord prior to cancellation, nonrenewal or material change), and to deliver to the Landlord certificates of all such insurance.

Section 4.4 Payment for Tenant Alterations.

The Tenant agrees to pay promptly when due the entire cost of any work done on the Premises by the Tenant, its agents, employees

or independent contractors, and not to cause or permit any liens for labor or materials performed or furnished in connection therewith to
attach to the Premises or the Property and promptly to discharge any such liens which may so attach.

If any such lien shall be filed against the Premises or the Property as a result of any work done on the Premises by Tenant, its

agents, employees or independent contractors, and the Tenant shall fail to cause such lien to be discharged within ten (10) days after the
filing thereof, the Landlord may cause such lien to be discharged by payment, bond or otherwise without investigation as to the validity
thereof or as to any offsets or defenses which the Tenant may have with respect to the amount claimed. The Tenant shall reimburse the
Landlord, as Additional Rent, for any reasonable cost so incurred and shall indemnify and hold harmless the Landlord from and against
any and all claims, costs, damages, liabilities and expenses (including reasonable attorneys’ fees) which may be incurred or suffered by the
Landlord by reason of any such lien or its discharge.

ARTICLE V

RESPONSIBILITY FOR CONDITION OF BUILDING AND PREMISES

Section 5.1 Maintenance of Building and Common Areas by Landlord.

Except as otherwise provided in Article VIII, the Landlord shall make such repairs to all structural elements of the Building,
including without limitation, the roof, exterior and other loadbearing walls and floor and floor slabs as may be necessary to keep and
maintain the same in good order, condition and repair, and maintain and make, or cause to be maintained and made, such repairs to the
Common Building Areas as may be necessary to keep them in good order, condition and repair, including without limitation, the glass in
the exterior walls of the Building, and all mechanical systems and equipment serving the Building tenants generally and not exclusively
serving the Premises. The Landlord shall further perform the services set forth on Exhibit D attached hereto. The Landlord shall in no
event be responsible to the Tenant for any condition in the Premises or the Building to the extent caused by an act or neglect of the Tenant,
or any invitee or contractor of the Tenant. Tenant, its employees, agents and contractors, shall reasonably cooperate in the ongoing conduct
of any environmental management programs conducted by Landlord, and shall participate and comply with the reasonable requirements of
such programs to the extent Tenant is notified of same in writing and such requirements and recommendations pertain to the operations or
maintenance responsibilities of the Tenant under

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this Lease, such requirements do not unreasonably interfere with Tenant’s use of the Premises. Except as otherwise provided in this Lease.
Landlord’s costs in performing the obligations contained in this Section 5.1 shall be reimbursed by the Tenant to the extent provided in
Section 3.3.

Landlord covenants that it shall use reasonable efforts to operate, clean, repair, maintain and manage the Property efficiently and

economically.

Section 5.2 Maintenance of Premises by Tenant.

The Tenant shall keep neat and clean and maintain in good order, condition and repair the Premises and every part thereof,

including mechanical equipment and other systems exclusively serving the Premises, reasonable wear and tear excepted, and further
excepting those repairs for which the Landlord is responsible pursuant to (i) Section 5.1 and (ii) Article 8 with respect to damage by fire or
other casualty and/or as a consequence of the exercise of the power of eminent domain, and shall surrender the Premises at the end of the
Term in such condition, first removing all goods and effects of the Tenant (including all Tenant Removable Property) and, to the extent
specified by the Landlord by notice to the Tenant pursuant to Section 4.2, all specialized alterations and additions, and repairing any
damage caused by such removal and restoring the Premises and leaving them clean and neat. The Tenant shall be responsible for the cost
of repairs which may be made necessary by reason of damages to the Building by the Tenant, or any of the Tenant’s agents, employees,
contractors, vendors, subtenants, licensees or invitees of the Tenant or any party claiming by, through or under Tenant (the “Tenant
Parties”). All of Tenant’s data, networking, security and other systems and equipment shall be maintained by Tenant. Tenant shall, upon
request, provide evidence reasonably satisfactory to Landlord that it has available the necessary expertise to properly conduct and carry out
this responsibility, either through persons employed by the Tenant or through contracts with independent service organizations, or a
combination thereof.

Section 5.3 Delays in Landlord’s Services.

The Landlord shall not be liable to the Tenant for any compensation or reduction of rent by reason or inconvenience or annoyance
or for loss of business arising from the necessity of the Landlord or its agents entering the Premises in accordance with Section 2.3 hereof
for any purposes authorized in this Lease, or for repairing the Premises as required or permitted herein or any portion of the Building. In
case the Landlord is prevented or delayed from making any repairs, alterations or improvements, or furnishing any services or performing
any other covenant or duty to be performed on the Landlord’s part, by reason of any External Cause, the Landlord shall not be liable to the
Tenant therefor, nor, except as expressly otherwise provided in this Lease, shall the Tenant be entitled to any abatement or reduction of rent
by reason thereof, nor shall the same give rise to a claim in the Tenant’s favor that such failure constitutes actual or constructive, total or
partial, eviction from the Premises provided, however, Landlord shall use reasonable, good faith efforts not to interfere with Tenant’s
conduct of its business on the Premises.

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The Landlord reserves the right to stop any service or utility system when necessary by reason of accident or emergency, until
necessary repairs have been completed; provided, however, that in each instance of stoppage, the Landlord shall exercise diligent efforts to
eliminate the cause thereof. Except in case of emergency repairs, the Landlord will give the Tenant reasonable advance notice of any
contemplated stoppage and will use diligent efforts to avoid unnecessary inconvenience to the Tenant by reason thereof. In no event shall
the Landlord have any liability to the Tenant for the unavailability of heat, light or any utility or service to be provided by the Landlord to
the extent that such unavailability is caused by External Causes, provided, however, that the Landlord is obligated to exercise diligent
efforts to restore the services or utility systems’ operation.

Notwithstanding anything contained herein to the contrary, in the event Landlord shall fail to provide the services it is required to
provide to Tenant pursuant to Exhibit D (a “Service Failure”) other than as a result of Tenant’s acts or omissions or External Causes or as
a result of a casualty or condemnation (which events shall be governed solely by Article VIII), and as a result thereof, Tenant is reasonably
unable to use or conduct its operations on part or all of the Premises for more than three (3) business days, Tenant shall be entitled to
proportionate abatement of rent for the period Tenant is reasonably unable to use or conduct its operations in part or all of the Premises. If
a Service Failure is a result of any cause other than Tenant’s acts or omissions, and results in a loss of service to the Premises and to more
than fifty percent (50%) of the Building, Tenant shall have the right to terminate this Lease if Landlord fails or is unable to restore such
services within six (6) months from the date of interruption and Tenant is reasonably unable to use or conduct its operations in a substantial
part or all of the Premises. If a Service Failure is a result of any cause other than Tenant’s acts or omissions, and results in a loss of service
to the Premises but to less than fifty percent (50%) of the Building, Tenant shall have the right to terminate this Lease if Landlord fails or
is unable to restore such services within three (3) months from the date of interruption and Tenant is reasonably unable to use or conduct
its operations in a substantial part or all of the Premises. Tenant shall have the right to terminate this Lease as aforesaid by written notice to
Landlord at any time after the expiration of such six (6) month period, and such termination shall be effective as of the date of Tenant’s
notice.

ARTICLE VI

TENANT COVENANTS

The Tenant covenants during the Term and for such further time as the Tenant occupies any part of the Premises:

Section 6.1 Permitted Uses.

The Tenant shall occupy the Premises only for the Permitted Uses, and shall not injure or deface the Premises or the Property, nor
permit in the Premises any auction sale. The Tenant shall comply with all requirements of public authorities and of the Massachusetts Fire
Code in connection with methods of storage, use and disposal thereof. The Tenant shall not permit in the Premises any nuisance, or the
emission from the Premises of any objectionable noise, odor or vibration, nor use or devote the Premises or any part thereof for any
purpose which is contrary to

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law or ordinance or liable to invalidate or increase premiums for any insurance on the Building or its contents or liable to render necessary
any alteration or addition to the Building. Tenant shall not commit or permit any waste in or with respect to the Premises, nor use,
generate, store or dispose of any oil, toxic substances, hazardous wastes, or hazardous materials (each a “Hazardous Material”), or permit
the same in or on the Premises or any parking areas provided for under this Lease, unless first giving Landlord notice thereof.

Notwithstanding the foregoing, Landlord agrees that Tenant may use, store and properly dispose of commonly available office

cleaners and chemicals to maintain the Premises and Tenant’s routine office operations (such as printer toner and copier toner) and
necessary and reasonable quantities of the storage and use of the Hazardous Materials which are used in or incidental to the operation of
Tenant’s business and research uses (and at no greater amounts and/or quantities than specified on Exhibit H (which shall be consistent
with the Maximum Allowable Quantity of Hazardous Materials per Control Area contained in Table 60.4.2.1.1.3 of the Massachusetts Fire
Code) and within the control area limits set by the Massachusetts Building Code (the “Code”)) (such materials referred to as the
“Permitted Hazardous Materials”), provided that the receipt, storage, use, generation, release, transportation, treatment or disposal of
such Permitted Hazardous Materials by the Tenant Parties shall at all times comply with and be subject to all provisions of this Lease and
all applicable Legal Requirements, including the Code and compliance with all insurance requirements for the Building, (ii) the
requirements of the 2013 Edition of NFPA 13, Standard for the Installation of Sprinkler Systems and the 2012 Edition of NFPA 30,
Flammable and Combustible Liquids Code, and (iii) approval of Tenant’s usage, storage, containment, ventilation and disposal policies
and practices by the City of Cambridge Fire Department and the State Fire Marshall and any other applicable governmental entities. The
Permitted Hazardous Materials used by Tenant at the Premises as of the date hereof are listed on Exhibit H. Within thirty (30) days
following Tenant's receipt of a request from Landlord given not more frequently than once per year unless Landlord has a reasonable basis
to require more frequent updates, Tenant shall (I) provide all information requested by Landlord’s insurer with respect to such Permitted
Hazardous Materials, and (II) provide Landlord with an updated Permitted Hazardous Materials list required under this Section 6.4(C).
Tenant shall be solely responsible for the safe usage, storage, containment, ventilation and security of the Permitted Hazardous Materials.
Tenant may use radioactive materials and experiment with laboratory animals on the Premises so long as Tenant complies, at all times
during the Term, with any and all applicable Legal Requirements and other terms of this Lease. The Tenant shall not dump, flush or in any
way introduce any Hazardous Materials into septic, sewage or other waste disposal systems serving the Premises or any parking areas
provided for under this Lease, except in accordance with all applicable Legal Requirements or as permitted by government license or
permit obtained by the Tenant. Tenant shall indemnify, defend and hold harmless the Landlord and its successors and assigns against all
claims, loss, cost, and expense, including reasonable attorneys’ fees, incurred as a result of any release, discharge or contamination of the
Building or the Property or any other portion of University Park with Hazardous Materials by the Tenant or any of the Tenant Parties. With
respect to any Permitted Use, Tenant shall provide to Landlord certified copies of all regulatory filings, licenses and permits Tenant has
been required by law to obtain prior to handling any such Hazardous Materials, together with evidence reasonably satisfactory to Landlord
that such licenses and/or

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permits are valid and in full force and effect. Tenant shall first obtain all such licenses and/or permits prior to commencement of its
operations in the Premises. From time to time hereafter, upon thirty (30) days advance notice from Landlord, Tenant will provide Landlord
with Exhibit H and such updated certified copies of licenses and/or permits as the Landlord may reasonably request. Upon written request
by the Landlord, Tenant shall immediately remove any material or substances which are not in compliance with this Section 6.1. The terms
of this Section 6.1 shall survive the expiration or earlier termination of this Lease.

Section 6.2 Laws and Regulations.

The Tenant shall comply with all federal, state and local laws, regulations, ordinances, executive orders, federal guidelines, and

similar requirements in effect from time to time, including, without limitation, any such requirements pertaining to employment
opportunity, anti-discrimination, affirmative action and traffic mitigation, as the same may be amended from time to time (the “Legal
Requirements”).

Section 6.3 Rules and Regulations; Signs.

The Tenant shall not obstruct in any manner any portion of the Property not hereby leased; shall not permit the placing of any signs,

curtains, blinds, shades, awnings, aerials or flagpoles, or the like, visible from outside the Premises; and shall comply with all reasonable
rules and regulations of uniform application to all occupants of the Building now or hereafter made by the Landlord, of which the Tenant
has been given notice, for the care and use of the Property and the parking facilities relating thereto. The Landlord shall not be liable to the
Tenant for the failure of other occupants of the Building to conform to any such rules and regulations, but Landlord shall make reasonable
efforts to enforce such rules and regulations on a uniform basis.

The Landlord shall provide a Building directory in the office lobby with Tenant’s name and floor locations within the Building

listed therein and Building standard signage at the entry of the Premises.

Section 6.4 Safety Compliance.

The Tenant shall keep the Premises equipped with all safety appliances required by applicable Legal Requirements because of any

nonoffice use made by the Tenant (as opposed to major safety appliances required generally for the Property and the Building, for which
the Landlord shall be responsible) and to procure all licenses and permits so required because of such use and, if requested by the
Landlord, do any work so required because of such use, it being understood that the foregoing provisions shall not be construed to broaden
in any way the Tenant’s Permitted Uses. Tenant shall conduct such periodic tests, evaluations or certifications of safety appliances and
equipment as are required or recommended in accordance with generally accepted standards to ensure that such safety appliances and
equipment remain in good working order, and shall provide to Landlord copies of such reports, evaluations and certifications as requested
by Landlord.

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Section 6.5 Landlord’s Entry.

The Tenant shall permit the Landlord and its agents, after reasonable notice (except in the case of emergencies) and with

accompaniment by a representative of Tenant to enter the Premises at all reasonable hours for the purpose of inspecting or of making
repairs as required or permitted to be made herein to the same, and for the purpose of showing the Premises to prospective purchasers and
mortgagees at all reasonable times after reasonable prior notice to Tenant and to prospective tenants during the last twelve (12) months of
the Term provided that in connection with such entry, Tenant may provide procedures reasonably designed so as not to jeopardize Tenant’s
trade secrets, proprietary technology or critical business operations. Except in case of an emergency, Landlord shall not enter Tenant’s so-
called “clean rooms” without Tenant’s prior consent and without accompaniment by a representative of Tenant. Landlord shall not be
responsible for any obligations under this Lease or applicable Legal Requirements to the extent Landlord is not permitted reasonable and
timely access by Tenant to the necessary areas of the Premises to inspect the same and/or to perform such obligations.

Section 6.6 Floor Load.

The Tenant shall not place a load upon any floor in the Premises exceeding the floor load per square foot of area which such floor
was designed to carry and which is allowed by law. Further, Tenant shall not move any safe, vault or other heavy equipment in, about or
out of the Premises except in such manner, in such areas and at such time as the Landlord shall in each instance reasonably authorize. The
Tenant’s machines and mechanical equipment shall be placed and maintained by the Tenant at the Tenant’s expense in settings sufficient to
absorb or prevent vibration or noise that may be transmitted to the Building structure or to any other space in the Building.

Section 6.7 Personal Property Tax.

The Tenant shall pay promptly when due all taxes which may be imposed upon personal property (including, without limitation,
fixtures and equipment) in the Premises to whomever assessed. Tenant shall have the right to contest the validity or amount of any such
taxes by appropriate proceedings diligently conducted in good faith.

Section 6.8 Assignment and Subleases.

The Tenant shall not assign, mortgage, pledge, hypothecate or otherwise transfer this Lease, or sublet (which term, without

limitation, shall include granting of concessions, licenses and the like) the whole or any part of the Premises without, in each instance,
having first received the consent of the Landlord which consent shall not be unreasonably withheld or delayed. Except as specifically
permitted herein, any assignment or sublease made without such consent shall be void. If Tenant (or any subtenant) is a corporation, the
provisions of this Section 6.8 shall apply to a direct or indirect transfer (however accomplished, whether in a single transaction or in a
series of related or unrelated transactions) of stock (or any other mechanism such as, by way of example, the issuance of additional stock, a
stock voting agreement or change in class(es) of stock) which results in a change of control of Tenant (or such subtenant) as if such

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transfer of stock (or other mechanism) which results in a change of control of Tenant (or such subtenant) were an assignment of this Lease
except that the transfer of the outstanding capital stock of Tenant or any subtenant by persons or parties through the “over the counter
market” or through any recognized stock exchange, (other than those deemed “insiders” within the meaning of the Securities Exchange
Act of 1934, as amended) shall not be deemed an assignment of this Lease. If Tenant (or such subtenant) is a partnership, joint venture or
limited liability company (herein called a “LLC”), the provisions of this Section 6.8 shall apply with respect to a direct or indirect transfer
(however accomplished, whether in a single transaction or in a series of related or unrelated transactions) of an interest in the distributions
of profits and losses of such partnership, joint venture or LLC (or other mechanism, such as, by way of example, the creation of additional
general partnership or limited partnership interests) which results in a change of control of such partnership, joint venture or LLC, as if
such transfer of an interest in the distributions of profits and losses of such partnership, joint venture or LLC which results in a change of
control of such partnership, joint venture or LLC were an assignment of this Lease.

Notwithstanding anything to the contrary contained in this Section, upon not less than thirty (30) days’ prior notice to Landlord,

Tenant shall have the right to assign this Lease or sublease all or any portion of the Premises, without obtaining the prior consent of
Landlord, (a) to the purchaser of all or substantially all of Tenant’s assets, or to any entity into which the Tenant may be merged or
consolidated (along with all or substantially all of its assets), (b) to a successor to Tenant if such succession takes place by a merger,
consolidation, reorganization, stock sale, asset purchase, act of legislature or otherwise, and (c) any Affiliate (as defined below) so long as
such Affiliate remains in such relationship to Tenant (the transferee in each subsections (a) through (c) hereinafter referred to as the
“Acquiring Company”); provided that (i) the Acquiring Company continues to operate the business conducted in the Premises for the
Permitted Uses described in Exhibit A hereto, (ii) the Acquiring Company shall assume in writing, in form acceptable to Landlord, all of
Tenant’s obligations under this Lease, (iii) the Acquiring Company is a reputable entity of good character and has a net worth computed in
accordance with generally accepted accounting principles at least equal to the net worth of Tenant immediately prior to such merger,
consolidation or transfer and proof satisfactory to Landlord of such net worth shall have been delivered to Landlord at least ten (10) days
prior to the effective date of any such transaction, (iv) Tenant shall provide to Landlord such additional information regarding the
Acquiring Company as Landlord shall reasonably request; and (v) Tenant shall pay Landlord’s reasonable expenses actually incurred in
connection therewith. An “Affiliate” shall mean any entity which is directly or indirectly through one or more intermediaries controls, is
under common control with or is controlled by Tenant. For purposes of the preceding sentence, the term “control” (including the terms
“controlled by” and “under common control with”) means the possession, directly or indirectly, of the power to direct or cause the
direction of the management and policies of such Person, whether through ownership of voting securities, by contract or otherwise. Unless
Landlord shall have objected to an assignment or transfer by Tenant within ten (10) business days following Landlord’s receipt of the
information or items described in subsections (ii) and (iii) above, Landlord shall be deemed to have waived its right to object thereto. The
transfers described in this paragraph are referred to hereinafter as “Permitted Transfers.”

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Whether or not the Landlord consents, or is required to consent, to any assignment or subletting, the Tenant named herein shall
remain fully and primarily liable for the obligations of the tenant hereunder, including, without limitation, the obligation to pay Annual
Fixed Rent and Additional Rent provided under this Lease. The Tenant shall give the Landlord notice of any proposed sublease or
assignment, whether or not the Landlord’s consent is required hereunder, specifying the provisions of the proposed subletting or
assignment, including (x) the name and address of the proposed subtenant or assignee, (y) a copy of the proposed subtenant’s or assignee’s
most recent annual financial statement, and (z) all of the terms and provisions upon which the proposed subletting or assignment is to be
made and such other information concerning the proposed subletting or assignment is to be made and such other information concerning
the proposed subtenant or assignee as the Tenant has obtained in connection with the proposed subletting or assignment. Only in the event
that Landlord, in its sole and absolute discretion, has agreed in writing to release Tenant from all liability under this Lease upon the
assignment of this Lease or sublease of all or any portion of the Premises or as otherwise is required in connection with a Permitted
Transfer, may Landlord require evidence to the reasonable satisfaction of Landlord that the net assets of the proposed assignee or subtenant
are not less than the assets of Tenant at the time of the signing of the Lease.

The Tenant shall reimburse the Landlord promptly after receiving a written invoice thereof for reasonable legal and other expenses
actually incurred by the Landlord in connection with any request by the Tenant for consent to any assignment or subletting. If this Lease is
assigned, and Tenant is in default beyond any grace or cure period under the Lease, the Landlord may, upon prior written notice to Tenant,
at any time and from time to time, collect rent and other charges from the assignee, sublessee or occupant and apply the net amount
collected to the rent and other charges herein reserved, but no such assignment, subletting, occupancy or collection shall be deemed a
waiver of the prohibitions contained in this Section 6.8 or the acceptance of the assignee, sublessee or occupant as a tenant, or a release of
the Tenant from the further performance by the Tenant of covenants on the part of the Tenant herein contained.

The Tenant shall pay to the Landlord fifty percent (50%) of any amounts the Tenant actually receives from any subtenant or
assignee as rent, additional rent or other forms of compensation or reimbursement for the sublease, assignment or occupancy of the
Premises, after deducting therefrom (1) the then due and payable proportionate monthly share of Annual Fixed Rent, Additional Rent and
all other monies due to Landlord pursuant to this Lease (allocable in the case of a sublease to that portion of the Premises being subleased),
and (2) all reasonable and customary sublease expenses (including but not limited to bona fide brokerage fees, fit up expenses, free rent
periods, marketing costs and attorney’s fees) incurred by Tenant. The preceding sentence shall not apply to any Permitted Transfers. The
consent by the Landlord to an assignment or subletting shall not be construed to relieve the Tenant from obtaining the express consent in
writing of the Landlord to any further assignment or subletting.

Notwithstanding anything to the contrary contained herein, Tenant shall be permitted to allow the occupancy of the Premises or

portions thereof by companies, firms or other entities who are members of a group with whom Tenant has a contractual or other
relationship providing for cooperative or collaborative research or development work, who are or typically would be

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located by Tenant in one of its facilities (each, a “Collaborative User”), without the prior written consent of Landlord, provided, however,
that Tenant shall provide Landlord with written notice of such situations if such occupancy involves more than ten (10) people for a period
of greater than six (6) months. Tenant shall be fully responsible for ensuring that any such parties comply with the terms of the Lease and
Tenant shall at all times remain primarily liable under the Lease.

ARTICLE VII

INDEMNITY AND INSURANCE

Section 7. 1 Indemnity.

To the maximum extent this agreement may be made effective according to law, the Tenant agrees to defend, indemnify and save

harmless the Landlord and its members, partners, directors, officers, principals, shareholders, agents, employees and any Additional
Named Insureds, as hereinafter defined (the “Landlord Parties”), from and against all claims, loss, or damage of whatever nature arising
from (i) any breach by Tenant of any obligation of Tenant under this Lease beyond applicable notice and cure periods; or (ii) any act,
omission or negligence of the Tenant, or the Tenant’s contractors, licensees, invitees, agents, servants or employees; or (iii) any accident,
injury or damage whatsoever caused to any person or property, occurring after the date that possession of the Premises was first delivered
to Tenant and until the end of the Term and thereafter, so long as the Tenant is in occupancy of any part of the Premises, in or about the
Premises or arising from any accident, injury or damage occurring outside the Premises but within the Building, on the Land, on the access
roads and ways, in the parking facilities provided pursuant to the Lease, within University Park or any adjacent area maintained by
Landlord or any individual or entity affiliated with Landlord, where such accident, injury or damage results from an act or omission on the
part of the Tenant or the Tenant’s agents or employees, licensees, invitees, servants or contractors, provided that the foregoing indemnity
shall not include any cost or damage arising from any act, omission or negligence of the Landlord, or the Landlord’s contractors, licensees,
invitees, agents, servants or employees.

Landlord agrees to defend, indemnify and save harmless Tenant from legal action, damages, loss, liability and any other expense in

connection with loss of life, bodily or personal injury or property damage, arising from or out of the intentional or willful misconduct or
gross negligence of Landlord, its agents, employees, licensees, servants, invitees or contractors, which occur in or about the Premises,
outside the Premises but within the Building, on the Land, on the access roads and ways, in the parking facilities provided pursuant to the
Lease, within University Park or any adjacent area maintained by Landlord, except to the extent that such loss of life, bodily or personal
injury or property damage is due to the willful misconduct or act, omission or neglect of Tenant, its agents, contractors, employees,
licensees, invitees or servants.

The foregoing indemnities and hold harmless agreements shall include indemnity against reasonable attorneys’ fees and all other

costs, expenses and liabilities incurred in connection with any such claim or proceeding brought thereon; and the defense thereof. The
terms of this Section 7.1 shall survive the expiration or earlier termination of this Lease.

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Section 7.2 Liability Insurance.

The Tenant agrees to maintain in full force from the date upon which the Tenant first enters the Premises for any reason, throughout

the Term, and thereafter, so long as the Tenant is in occupancy of any part of the Premises, a policy of commercial general liability
insurance under which the Landlord, the Building’s managing agent, any ground lessor and any holder of a first mortgage on the Property
of whom the Tenant is notified in writing by the Landlord (collectively, the “Additional Named Insureds”) are named as additional
insureds, and under which the insurer provides a contractual liability endorsement insuring against all cost, expense and liability arising
out of or based upon any and all claims, accidents, injuries and damages described in Section 7.1, in the broadest form of such coverage
from time to time available. Each such policy shall be noncancelable and nonamendable (to the extent that any proposed amendment
reduces the limits or the scope of the insurance required in this Lease) with respect to the Landlord and such ground lessor and first
mortgagee without· thirty (30) days’ prior notice to the Landlord and the Additional Named Insureds and a certificate of insurance shall be
delivered to the Landlord.

The minimum limits of liability of such insurance as of the Commencement Date shall be Three Million Dollars ($3,000,000.00)
per occurrence and Five Million Dollars ($5,000.000.00) in the aggregate for combined bodily injury (or death) and damage to property,
and from time to time during the Term such limits of liability shall be increased to reflect such higher limits as are customarily required
pursuant to new leases of space in the Boston/Cambridge area with respect to similar properties and similar uses.

Section 7.3 Alterations, Improvements and Betterments; Personal Property at Risk.

The Tenant agrees to maintain in full force at all times throughout the Term, policy(s) of all risk property damage insurance,

naming Landlord (and the Additional Named Insureds) and the Tenant as insureds as their interests may appear, covering all present and
future Tenant Removable Property, Landlord Retained Property, and all present and future alterations, leasehold improvements and
betterments in the Premises to the extent of their full replacement costs as updated from time to time during the Term, such insurance to
include a replacement cost endorsement.

The Tenant agrees that all of the furnishings, fixtures, equipment, effects and property of every kind, nature and description of the
Tenant and of all persons claiming by, through or- under the Tenant which, during the continuance of this Lease or any occupancy of the
Premises by the Tenant or anyone claiming under the Tenant which, during the continuance of this Lease or any occupancy of the Premises
by the Tenant or anyone claiming under the Tenant may be on the Premises or elsewhere in the Building or on the Land or parking
facilities provided hereby, shall be at the sole risk and hazard of the Tenant, and if the whole or any part thereof shall be destroyed or
damaged by fire, water or otherwise, or by the leakage or bursting of water pipes, steam pipes, or other pipes, by theft or from any other
cause, no part of said loss or damage is to be charged to or be borne by the Landlord, except that the Landlord shall in no event be
exonerated from any liability to the Tenant (subject to Section 7.5 hereof) for any injury, loss,

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damage or liability to the extent same is caused by Landlord’s, or its agents’, employees’, servants’ or contractors’ negligence or willful
misconduct.

Section 7.4 Landlord’s Insurance.

The Landlord shall carry, or cause to be carried, such casualty and liability insurance upon and with respect to operations at the

Building as may from time to time be deemed reasonably prudent by the Landlord or required by any mortgagee holding a mortgage
thereon or any ground lessor of the Land, and in any event, insurance against loss by fire and the risks now covered by extended coverage
endorsement No. 4 in an amount at least equal to the full replacement cost of the Building, exclusive of foundations, excavations and
footings.

Section 7.5 Waiver of Subrogation.

Any property insurance carried by either party, or required to be carried by either party, with respect to the Building, Land,
Premises, parking facilities or any property therein or occurrences thereon shall, without further request by either party, include a clause or
endorsement denying to the insurer rights of subrogation against the other party to the extent rights have been waived by the insured prior
to occurrence of any claim, damage, injury or loss. Each party, notwithstanding any provisions of this Lease to the contrary, hereby waives
any claims or rights of recovery against the other for injury or loss, including, without limitation, injury or loss caused by negligence of
such other party to the extent covered by property insurance actually carried or required to be carried hereunder.

ARTICLE VIII

CASUALTY AND EMINENT DOMAIN

Section 8.1 Restoration Following Casualties.

If, during the Term, the Building or the Premises shall be damaged by fire or casualty, subject to the exceptions and limitations
provided below, the Landlord shall proceed promptly to exercise diligent efforts to restore, or cause to be restored, the Building and the
core and shell of the Premises (excluding alterations, improvements and betterments and the property which Tenant is obligated to insure
under the Lease), as the case may be, to substantially the condition thereof just prior to time of such damage, but the Landlord shall not be
responsible for delay in such restoration which may result from External Causes or due to any act, failure to act or neglect of Tenant or
Tenant’s servants, agents, employees or licensees. The Landlord shall have no obligation to expend in the reconstruction of the Building
more than the actual amount of insurance proceeds made available to the Landlord by its insurer and not retained by the Landlord’s
mortgagee or ground lessor. Tenant shall, promptly following Landlord’s restoration of the core and shell of the Premises, restore the
alterations, improvements, betterments and property in the Premises.

Any restoration of the Building or the Premises shall be altered to the extent necessary to comply with then current laws and

applicable codes.

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Section 8.2 Landlord’s Termination Election.

If the Landlord reasonably determines that the amount of insurance proceeds available to the Landlord is insufficient to cover the

cost of restoring the Building or if in the reasonable opinion of the Landlord the Building has been so damaged that it is appropriate for the
Landlord to raze or substantially reconstruct the Building, then the Landlord may terminate this Lease by giving notice to the Tenant
within ninety (90) days after the date of the casualty or such later date as is required to allow the Landlord a reasonable time to make either
such determination, but in no event later than one hundred twenty (120) days from the date of the casualty. Any such termination shall be
effective on the date designated in such notice from the Landlord, but in any event, not later than ninety (90) days after such notice, and if
no date is specified, effective upon the delivery of such notice.

Section 8.3 Tenant’s Termination Election.

After any casualty which materially impairs the use of a material portion of the Premises, unless the Landlord has earlier advised
the Tenant of the Landlord’s election to terminate this Lease pursuant to Section 8.2, or to restore the Premises and maintain this Lease in
effect pursuant to Section 8.1, the Tenant shall have the right, after the expiration of the ninety (90) day period provided in Section 8.2
above, to give a written notice to the Landlord requiring the Landlord within ten (10) days thereafter to exercise or waive any right of the
Landlord to terminate this Lease pursuant to Section 8.2 as a result of such casualty and if the Landlord fails to give timely notice to the
Tenant waiving any right under Section 8.2 to terminate this Lease based on such casualty, the Tenant shall be entitled, at any time until the
Landlord has given notice to the Tenant waiving such termination right, to give notice to the Landlord terminating this Lease.

Where the Landlord is obligated to restore the Premises, unless such restoration is completed within two (2) months following the
date estimated by Landlord for restoration completion in a written notice to Tenant delivered within ninety (90) days following the date of
the casualty, such period to be subject, however, to extension where the delay in completion of such work is due to External Causes (not to
exceed an additional two (2) months on account of such External Causes) or due to any act, failure to act or neglect of Tenant or Tenant’s
servants, agents, employees or licensees, the Tenant shall have the right to terminate this Lease at any time after the expiration of such
period until the restoration is substantially completed, such termination to take effect as of the date of the Tenant’s notice.

Tenant shall be solely responsible for (A) the amount of any deductible under the policy insuring Tenant’s improvements and

betterments and (B) the amount, if any, by which the cost of repairing and restoring Tenant’s improvements and betterments exceeds the
available insurance proceeds therefor.

Except as expressly provided in this Article VIII, Tenant shall not be entitled to terminate this Lease and Landlord shall have no

liability to Tenant for inconvenience, loss of business or annoyance arising from any repair or restoration of any portion of the Premises or
of the Building pursuant to this Article VIII.

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Section 8.4 Casualty at Expiration of Lease.

If the Premises shall be damaged by fire or casualty in such a manner that the Premises cannot, in the ordinary course, reasonably
be expected to be repaired within one hundred twenty (120) days from the commencement of repair work and such damage occurs within
the last two (2) years of the Term (as the same may have been extended prior to such fire or casualty), either party shall have the right, by
giving notice to the other not later than sixty (60) days after such damage, to terminate this Lease, whereupon this Lease shall terminate as
of the date of such notice.

Section 8.5 Eminent Domain.

Except as hereinafter provided, if the Premises, or such portion thereof as to render the balance (if reconstructed to the maximum
extent practicable in the circumstances) unsuitable for the Tenant’s purposes, shall be taken by condemnation or right of eminent domain,
the Landlord or the Tenant shall have the right to terminate this Lease by notice to the other of its desire to do so, provided that such notice
is given not later than thirty (30) days after the effective date of such taking. If so much of the Building shall be so taken that the Landlord
reasonably determines that it would be appropriate to raze or substantially alter the Building, the Landlord shall have the right to terminate
this Lease by giving notice to the Tenant of the Landlord’s desire to do so not later than thirty (30) days after the effective date of such
taking.

Should any part of the Premises be so taken or condemned during the Term, and should this Lease be not terminated in accordance
with the foregoing provisions, the Landlord agrees to use reasonable efforts to put what may remain of the Premises into proper condition
for use and occupation as nearly like the condition of the Premises prior to such taking as shall be practicable, subject, however, to
applicable laws and codes then in existence and to the availability of sufficient proceeds from the eminent domain taking not retained by
any mortgagee or ground lessor.

Section 8.6 Rent After Casualty or Taking.

If the Premises shall be damaged by fire or other casualty, the Annual Fixed Rent and Additional Rent shall be justly and equitably

abated and reduced according to the nature and extent of the loss of use thereof suffered by the Tenant from the date of the casualty
through the date that Landlord substantially completes Landlord’s restoration work to the Premises. In the event of a taking which reduces
the area of the Premises, a just proportion of the Annual Fixed Rent shall be abated for the period of such taking.

Section 8.7 Taking Award.

The Landlord shall have and hereby reserves and accepts, and the Tenant hereby grants and assigns to the Landlord, all rights to

recover for damages to the Building and the Land, and the leasehold interest hereby created, and to compensation accrued or hereafter to
accrue by reason of such taking, damage or destruction, as aforesaid, and by way of confirming the foregoing, the Tenant hereby grants
and assigns to the Landlord, all rights to such damages or

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compensation. Nothing contained herein shall be construed to prevent the Tenant from prosecuting in any condemnation proceedings a
claim for relocation expenses and Tenant’s trade fixtures and equipment in the Premises, provided that such action shall not affect the
amount of compensation otherwise recoverable by the Landlord from the taking authority pursuant to the preceding sentence.

ARTICLE IX

DEFAULT

Section 9.1 Tenant’s Default.

Each of the following shall constitute an “Event of Default”:

(9)

Failure on the part of the Tenant to pay the Annual Fixed Rent, Additional Rent or other charges for which provision
is made herein on or before the date on which the same become due and payable, if such condition continues for ten (10) days after
written notice from the Landlord that the same are past due; provided, however, an Event of Default shall occur hereunder without
any obligation of Landlord to give any notice, if Landlord has given Tenant written notice under this Section 9.1(a) on more than
two (2) occasions during the twelve (12) month interval preceding such failure to pay by Tenant.

(10)

Failure on the part of the Tenant to perform or observe any other term or condition contained in this Lease if the

Tenant shall not cure such failure within thirty (30) days after notice from the Landlord to the Tenant thereof, provided that in the
case of breaches of obligations under this Lease which cannot be cured within thirty (30) days through the exercise of due
diligence, so long as the Tenant commences such cure within thirty (30) days, and the Tenant diligently pursues such cure, such
breach shall not be deemed to create an Event of Default.

(11)

The taking of the estate hereby created on execution or by other process of law; or a judicial declaration that the

Tenant is bankrupt or insolvent according to law; or any assignment of the property of the Tenant for the benefit of creditors, or the
appointment of a receiver, guardian, conservator, trustee in bankruptcy or other similar officer to take charge of all or any
substantial part of the Tenant’s property by a court of competent jurisdiction; or the filing .of an involuntary petition against the
Tenant under any provisions of the bankruptcy act now or hereafter enacted if the same is not dismissed within ninety (90) days;
the filing by the Tenant of any voluntary petition for relief under provisions of any bankruptcy law now or hereafter enacted.

If an Event of Default shall occur, then, in any such case, whether or not the Term shall have begun, the Landlord lawfully may,

immediately or at any time thereafter, give notice to the Tenant specifying the Event of Default and this Lease shall come to an end on the
date specified therein as fully and completely as if such date were the date herein originally fixed for the expiration of the Lease Term, and
the Tenant will then quit and surrender the Premises to the Landlord, but the Tenant shall remain liable as hereinafter provided.

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Section 9.2 Damages.

In the event that this Lease is terminated pursuant to Section 9.1 above, Tenant covenants to pay punctually to Landlord all the
sums (“Periodic Payments”) and perform all the obligations which Tenant covenants in this Lease to pay and to perform in the same
manner and to the same extent and at the same time as if this Lease had not been terminated. In calculating the amounts to be paid by
Tenant under the foregoing covenant, Tenant shall be credited with the net proceeds of any rent obtained by reletting the Premises, after
deducting all of Landlord’s reasonable expenses in connection with such reletting, including, without limitation, all repossession costs,
brokerage commissions, fees for legal services and expenses for preparing the Premises for reletting. The Landlord may (i) relet the
Premises, or any part or parts thereof, for a term or terms which may, at the Landlord’s option, exceed or be equal to or less than the period
which would otherwise have constituted the balance of the Term, and may grant such concessions and free rent as the Landlord in its
reasonable commercial judgment considers advisable or necessary to relet the same, and (ii) make such alterations, repairs and
improvements in the Premises as the Landlord in its reasonable commercial judgment considers advisable or necessary to relet the same.
Landlord agrees to use diligent, good faith efforts to relet the Premises, but the Landlord may, at its option, seek to rent other properties of
the Landlord prior to reletting the Premises. Subject to the obligations of Landlord in the preceding sentence, no action of the Landlord or
failure to relet in accordance with the foregoing shall operate to release or reduce the Tenant’s liability hereunder.

At any time following the termination of this Lease, Landlord may elect to receive, in lieu of receiving further Periodic Payments,

an amount (the “Lump Sum Payment”) equal to the excess, if any, of the discounted present value of the total rent reserved for the
remainder of the Term after such election over the then discounted present fair rental value of the Premises for the remainder of the Term
after such election. In calculating the rent reserved, there shall be included, in addition to the Annual Fixed Rent and all Additional Rent
(assuming that Real Estate Taxes and Operating Expenses for the Property will increase annually by a reasonable amount), the value of all
other considerations agreed to be paid or performed by Tenant over the remainder of the Term.

Section 9.3 Cumulative Rights.

The specific remedies to which the Landlord may resort under the terms of this Lease are cumulative and are not intended to be

exclusive of any other remedies or means of redress to which it may be lawfully entitled in case of any breach or threatened breach by the
Tenant of any provisions of this Lease. In addition to the other remedies provided in this Lease, the Landlord shall be entitled to the
restraint by injunction of the violation or attempted or threatened violation of any of the covenants, conditions or provisions of this Lease
or to a decree compelling specific performance of any such covenants, conditions or provisions. Nothing contained in this Lease shall limit
or prejudice the right of the Landlord to prove for and obtain in proceedings for bankruptcy, insolvency or like proceedings by reason of
the termination of this Lease, an amount equal to the maximum allowed by any statute or rule of law in effect at the time when, and

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governing the proceedings in which, the damages are to be proved, whether or not the amount be greater, equal to, or less than the amount
of the loss or damages referred to above.

Section 9.4 Landlord’s Self-help.

If the Tenant shall at any time default in the performance of any obligation under this Lease, the Landlord shall have the right, but

not the obligation, after expiration of any applicable notice and grace period, upon reasonable, but in no event more than ten (10) days’
notice to the Tenant (except in case of emergency in which case no notice need be given), to perform such obligation. The Landlord may
exercise its rights under this Section without waiving any other of its rights or releasing the Tenant from any of its obligations under this
Lease.

Section 9.5 Enforcement Expenses.

If either party hereto fails to perform any of its obligations under this Lease or if any dispute arises between the parties hereto

concerning the meaning or interpretation of any provision of this Lease, then the defaulting party or the party not prevailing in such
dispute, as the case may be, shall pay any and all costs and expenses reasonably incurred by the other party on account of such default
and/or in enforcing or establishing its rights hereunder, including, but not limited to, court costs, expert fees and costs and attorneys’ fees
and disbursements. A party shall be deemed to have prevailed in any such action if such action is dismissed upon the payment by the other
party of the sums allegedly due or the performance of obligations allegedly not complied with, or if such party obtains substantially the
relief sought by it in the action, irrespective of whether such action is prosecuted to judgment. If either party hereto be made or becomes a
party to any litigation commenced by or against the other party by or against a third party, or incurs costs or expenses related to such
litigation, involving any part of the Property and the enforcement of any of the rights, Obligations or remedies of such party, then the party
becoming involved in any such litigation because of a claim against such other party hereto shall receive from such other party hereto all
costs and reasonable attorneys’ fees incurred by such party in such litigation.

Section 9.6 Late Charges and Interest on Overdue Payments.

In the event that any payment of Annual Fixed Rent or Additional Rent shall remain unpaid for a period of ten (10) days after the
same are due, there shall become due to the Landlord from the Tenant, as Additional Rent and as compensation for the Landlord’s extra
administrative costs in investigating the circumstances of late rent, a late charge of two percent (2%) of the amount overdue. In addition,
any Annual Fixed Rent and Additional Rent not paid when due shall bear interest from the date due to the Landlord until paid at the
variable rate (the “Default Interest Rate”) equal to the higher of (i) the rate at which interest accrues on amounts not paid when due under
the terms of the Landlord’s financing for the Building, as from time to time in effect, and (ii) one hundred and twentyfive percent (125%)
of the Prime Rate (as defined in Section 3.3(b) hereof).

Section 9.7 Landlord’s Right to Notice and Cure.

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The Landlord shall in no event be in default in the performance of any of the Landlord’s obligations hereunder unless and until the
Landlord shall have failed to perform such obligations within thirty (30) days, or such additional time as is reasonably required to correct
any such default, after notice by the Tenant to the Landlord expressly specifying wherein the Landlord has failed to perform any such
obligation.

ARTICLE X

MORTGAGEES’ AND GROUND LESSORS’ RIGHTS

Section 10.1 Subordination and Attornment.

This Lease shall be subject and subordinate to any and all mortgages or ground leases on the Property, so that the lien of any such
mortgage or ground lease shall be superior to all rights hereby or hereafter vested in the Tenant, provided that such mortgagee or ground
lessor shall have entered into a nondisturbance and attornment agreement with Tenant, the form of which shall be furnished by the
mortgagee or ground lessor, as the case may be, with such reasonable modifications as Tenant shall request within a reasonable time
period, Tenant hereby agrees that Tenant will recognize as its landlord under this Lease and shall attorn to any person succeeding to the
interest of Landlord in respect of the land and the buildings on or in which the Premises is contained, upon any foreclosure of any
mortgage upon such land or buildings or upon the execution of any deed in lieu of such foreclosure in respect of such mortgage. If
requested, Tenant shall execute and deliver an instrument or instruments confirming its attornment as provided herein; provided, however,
that no successorininterest shall be bound by any payment of rent for more than one (1) month in advance, or any amendment or
modification of this lease made without the express written consent of the mortgagee under such mortgage. Any action for the foreclosure
of an existing mortgage on the Property shall not terminate this Lease or cause this Lease to be terminable by Tenant by reason of the
termination of any such ground lease unless Tenant is specifically named and joined in any such action and unless a judgment is obtained
therein against Tenant resulting in a termination of this Lease.

Section 10.2 Prepayment of Rent not to Bind Mortgagee.

No Annual Fixed Rent, Additional Rent, or any other charge payable to the Landlord shall be paid more than thirty (30) days prior
to the due date thereof under the terms of this Lease and payments made in violation of this provision shall (except to the extent that such
payments are actually received by a mortgagee or ground lessor) be a nullity as against such mortgagee or ground lessor and the Tenant
shall be liable for the amount of such payments to such mortgagee or ground lessor.

Section 10.3 Tenant’s Duty to Notify Mortgagee; Mortgagee’s Ability to Cure.

No act or failure to act on the part of the Landlord which would entitle the Tenant under the terms of this Lease, or by law, to be
relieved of the Tenant’s obligations to pay Annual Fixed Rent or Additional Rent hereunder or to terminate this Lease, shall result in a
release or termination of such obligations of the Tenant or a termination of this Lease unless (i) the Tenant

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shall have first· given written notice of the Landlord’s act or failure to act to the Landlord’s mortgagees and ground lessors of record, if
any, of whose identity and address the Tenant shall have been given notice, specifying the act or failure to act on the part of the Landlord
which would give basis to the Tenant’s rights; and (ii) such mortgagees and ground lessors, after receipt of such notice, have failed or
refused to correct or cure the condition complained of within a reasonable time thereafter, which shall include a reasonable time for such
mortgagee and ground lessor, (but in no event more than thirty (30) days after receipt of such notice) to obtain possession of the Property if
possession is necessary for the mortgagee or ground lessor to correct or cure the condition and if the mortgagee or ground lessor notifies
the Tenant of its intention to take possession of the Property and correct or cure such condition.

Section 10.4 Estoppel Certificates.

The Tenant shall from time to time, upon not less than fifteen (15) days’ prior written request by the Landlord, which such request
shall include a copy of such estoppel certificate, execute, acknowledge and deliver to the Landlord a statement in writing certifying to the
Landlord or an independent third party, with a true and correct copy of this Lease attached thereto, to the extent such statements continue
to be true and accurate, (i) that this Lease is unmodified and in full force and effect (or, if there have been any modifications, that the same
is in full force and effect as modified and stating the modifications); (ii) that the Tenant has no knowledge of any defenses, offsets or
counterclaims against its obligations to pay the Annual Fixed Rent and Additional Rent and to perform its other covenants under this Lease
(or if there are any defenses, offsets, or counterclaims, setting them forth in reasonable detail); (iii) that there are no known uncured
defaults of the Landlord or the Tenant under this Lease (or if there are known defaults, setting them forth in reasonable detail); (iv) the
dates to which the Annual Fixed Rent, Additional Rent and other charges have been paid; (v) that the Tenant has accepted, is satisfied
with, and is in full possession of the Premises, including all improvements, additions, and alterations thereto required to be made by
Landlord under the Lease; (vi) that the Landlord has satisfactorily complied with all of the requirements and conditions precedent to the
commencement of the Term of the Lease as specified in the Lease; (vii) the Term, the Commencement Date, and any other relevant dates,
and that the Tenant has been in occupancy since the Commencement Date and paying rent since the specified dates; (viii) that no monetary
or other considerations, including, but not limited to, rental concessions for Landlord, special tenant improvements or Landlord’s
assumption of prior lease obligations of Tenant have been granted to Tenant by Landlord for entering into Lease, except as specified; (ix)
that Tenant has no notice of a prior assignment, hypothecation, or pledge of rents or of the Lease; (x) that the Lease (as same may be
amended) represents the entire agreement between Landlord and Tenant; and (xi) such other matters with respect to the Tenant and this
Lease as the Landlord may reasonably request in writing. On the Commencement Date, the Tenant shall, at the request of the Landlord,
promptly execute, acknowledge and deliver to the Landlord a statement in writing that the Commencement Date has occurred, that the
Annual Fixed Rent has begun to accrue and that the Tenant has taken occupancy of the Premises. Any statement delivered pursuant to this
Section may be relied upon by any prospective purchaser, mortgagee or ground lessor of the Premises and shall be binding on the Tenant,
but any such statement shall not amend this Lease and shall not be binding on the Tenant against Landlord. Landlord shall from time to
time, upon

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not less than fifteen (15) days’ prior written request by the Tenant, execute, acknowledge and deliver to the Tenant a statement in writing
certifying to the Tenant or an independent third party, with a true and correct copy of this Lease attached thereto, to the extent such
statements continue to be true and accurate (i) that this Lease is unmodified and in full force and effect (or, if there have been any
modifications, that the same is in full force and effect as modified and stating the modifications); (ii) that the Landlord has no knowledge
of any defenses, offsets or counterclaims against its obligations to perform its covenants under this Lease (or if there are any defenses,
offsets, or counterclaims, setting them forth in reasonable detail); (iii) that there are no known uncured defaults of the Tenant or the
Landlord under this Lease (or if there are known defaults, setting them forth in reasonable detail); (iv) the dates to which the Annual Fixed
Rent, Additional Rent and other charges have been paid; (v) that the Tenant is in full possession of the Premises, including all
improvements, additions and alterations thereto required to be made by Landlord under the Lease; (vi) that the Tenant has satisfactorily
complied with all of the requirements and conditions precedent to the commencement of the Term of the Lease as specified in the Lease;
(vii) that the Tenant has been in occupancy since the Commencement Date and paying rent since the specified dates; (viii) that no
monetary or other considerations, including, but not limited to, rental concessions for Landlord, special tenant improvements or Landlord’s
assumption of prior lease obligations of Tenant have been granted to Tenant by Landlord for entering into the Lease, except as specified;
(ix) that Landlord has no notice of a prior assignment, hypothecation, or pledge of rents or of the Lease; (x) that the Lease represents the
entire agreement between Landlord and Tenant; and (xi) such other matters with respect to the Tenant and this Lease as the Tenant may
reasonably request. Any statement delivered pursuant to this Section may be relied upon by any prospective lender of Tenant and shall be
binding on the Landlord.

ARTICLE XI

MISCELLANEOUS

Section 11.1 Notice of Lease.

The Tenant agrees not to record this Lease, but upon request of either party, both parties shall execute and deliver a Notice of Lease

in form appropriate for recording or registration acknowledging the Commencement Date, and if this Lease is terminated before the Term
expires, an instrument in such form acknowledging the date of termination.

Section 11.2 Notices.

Whenever any notice, approval, consent, request, election, offer or acceptance is given or made pursuant to this Lease, it shall be in
writing. Communications and payments shall be addressed, if to the Landlord, at the Landlord’s Address for Notices as set forth in Exhibit
A or at such other address as may have been specified by prior notice to the Tenant; and if to the Tenant, at the Tenant’s Address for
Notices as set forth in Exhibit A or at such other address as may have been specified by prior notice to the Landlord. Any communication
so addressed shall be deemed duly given on the earlier of (i) the date received if hand-delivered by either party or mailed by a reputable
same-day delivery service, (ii) the day following the day of mailing if

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mailed by a reputable overnight delivery service, or (iii) on the third business day following the day of mailing if mailed by registered or
certified mail, return receipt requested. If the Landlord by notice to the Tenant at any time designates some other person to receive
payments or notices, all payments or notices thereafter by the Tenant shall be paid or given to the agent designated until notice to the
contrary is received by the Tenant from the Landlord.

Section 11.3 Successors and Limitation on Liability on the Landlord.

The obligations of this Lease shall run with the land, and this Lease shall be binding upon and inure to the benefit of the parties
hereto and their respective successors and assigns, except that the original Landlord named herein and each successor Landlord shall be
liable only for obligations accruing during the period of its ownership. The obligations of the Landlord shall be binding upon the assets of
the Landlord consisting of an equity ownership of the Property (and including any proceeds realized from the sale of such Property) but
not upon other assets of the Landlord and neither the Tenant, nor anyone claiming by, under or through the Tenant, shall be entitled to
obtain any judgment creating personal liability on the part of the Landlord or enforcing any obligations of the Landlord against any assets
of the Landlord other than an equity interest in the Property.

Section 11.4 Waivers by the Landlord or Tenant.

The failure of the Landlord or the Tenant to seek redress for violation of, or to insist upon strict performance of, any covenant or

condition of this Lease, shall not be deemed a waiver of such violation nor prevent a subsequent act, which would have originally
constituted a violation from having all the force and effect of an original violation. The receipt by the Landlord of Annual Fixed Rent or
Additional Rent with knowledge of the breach of any covenant of this Lease shall not be deemed a waiver of such breach.

No provision of this Lease shall be deemed to have been waived by the Landlord or the Tenant, unless such waiver be in writing

signed by the waiving party. No consent or waiver, express or implied, by the Landlord or the Tenant to or of any breach of any agreement
or duty shall be construed as a waiver or consent to or of any other breach of the same or any other agreement or duty.

Section 11.5 Acceptance of Partial Payments of Rent.

No acceptance by the Landlord of a lesser sum than the Annual Fixed Rent and Additional Rent then due shall be deemed to be

other than a partial installment of such rent due, nor shall any endorsement or statement on any check or any letter accompanying any
check or payment as rent be deemed an accord and satisfaction, and the Landlord may accept such check or payment without prejudice to
the Landlord’s right to recover the balance of such installment or pursue any other remedy in this Lease provided. The delivery of keys to
any employee of the Landlord or to the Landlord’s agent or any employee thereof shall not· operate as a termination of this Lease or a
surrender of the Premises.

Section 11.6 Interpretation and Partial Invalidity.

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If any term of this Lease, or the application thereof to any person or- circumstances, shall to any extent be invalid or unenforceable,

the remainder of this Lease, or the application of such term to persons or circumstances other than those as to which it is invalid or
unenforceable, shall not be affected thereby, and each term of this Lease shall be valid and enforceable to the fullest extent permitted by
law. The titles of the Articles are for convenience only and not to be considered in construing this Lease. This Lease contains all of the
agreements of the parties with respect to the subject matter thereof and supersedes all prior dealings between them with respect to such
subject matter.

Section 11.7 Quiet Enjoyment.

So long as the Tenant pays Annual Fixed Rent and Additional Rent, performs all other Tenant covenants of this Lease and observes
all conditions hereof, the Tenant shall peaceably and quietly have, hold and enjoy the Premises free of any claims by, through or under the
Landlord.

Section 11.8 Brokerage.

Each party represents and warrants to the other that it has had no dealings with any broker or agent in connection with this Lease
other than Cushman & Wakefield, CBRE and JLL New England, LLC and shall indemnify and hold harmless the other from claims for
any brokerage commission by any other broker or agent claiming same by, through or under the indemnifying party. The terms of this
Section 11.8 shall survive the expiration or earlier termination of this Lease.

Section 11.9 Surrender of Premises and Holding Over.

The Tenant shall surrender possession of the Premises on the last day of the Term and the Tenant waives the right to any notice of

termination or notice to quit. The Tenant covenants that upon the expiration or sooner termination of this Lease, it shall, without notice,
deliver up and surrender possession of the Premises in the same condition in which the Tenant has agreed to keep the same during the
continuance of this Lease and in accordance with the terms hereof, including the decommissioning requirements of this Section 11.9,
reasonable wear and tear and damage by fire or other casualty or eminent domain taking and damage by the negligence or willful
misconduct of Landlord or its agents, contractors or employees excepted, first removing therefrom all goods and effects of the Tenant and
the Tenant Removable Property and any leasehold improvements Landlord specified for removal pursuant to Section 4.2, and repairing all
damage caused by such removal. Upon the expiration of this Lease or if the Premises should be abandoned by the Tenant, or this Lease
should terminate for any cause, and at the time of such expiration, vacation, abandonment or termination, the Tenant or Tenant’s agents,
subtenants or any other person should leave any property of any kind or character on or in the Premises, the fact of such leaving of
property on or in the Premises shall be conclusive evidence of intent by the Tenant, and individuals and entities deriving their rights
through the Tenant, to abandon such property so left in or upon the Premises, and such leaving shall constitute abandonment of the
property. Landlord shall have the right and authority without notice to the Tenant or anyone else, to remove and destroy, or to sell or
authorize disposal of such property, or any part thereof,

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without being in any way liable to the Tenant therefor and the proceeds thereof shall belong to the Landlord as compensation for the
removal and disposition of such property. Notwithstanding anything to the contrary contained in this Lease, Tenant shall not be obligated
to restore the Premises or remove any alterations or additions to the Premises at the end of the Term, except for any new items installed
after the Commencement Date of this Lease which Landlord identified in written notice delivered prior to Landlord approving Tenant’s
plans for any alterations or improvements as items which Tenant must remove prior to the expiration of the Lease. Tenant shall not be
required to remove its computer and telecommunications wiring, cable and other equipment; provided, however, that to the extent that
Tenant replaces any such wiring and cable during the Term or any other extension thereof then it shall, as part of that installation pull and
remove from the Premises any wiring and cable that it no longer uses from the specific portion of the Premises in which Tenant is
replacing such wiring or cabling. Tenant will yield-up the Premises to Landlord in broom swept condition, reasonable wear and tear and
damage resulting from casualty excepted.

At least three (3) months prior to the surrender of the Premises, Tenant shall deliver to Landlord a narrative description of the
actions proposed (or required by any governmental authority) to be taken by Tenant in order to surrender the Premises (including any
alterations permitted by Landlord to remain in the Premises, and the Landlord Retained Property) and any ductwork or other areas or
systems of the Building requiring decommissioning at the expiration or earlier termination of the Term, free from any residual impact from
Tenant’s use of Hazardous Materials and otherwise released for unrestricted use and occupancy (the “Surrender Plan”). Tenant’s
Surrender Plan shall state that (a) all laboratory space in the Premises and other areas of the Building used by Tenant, including (i) all
floors, walls, ceilings, counters, piping, supply lines, waste lines and plumbing in or exclusively serving the Premises, and (ii) all exhaust
or other ductwork in or exclusively serving the Premises or in the Building used exclusively by or for the Premises will be de-
commissioned to the extent required by, and in accordance with, applicable Legal Requirements and in accordance with best industry
practice; (b) the interior surfaces of the Premises (including floors, walls, ceilings, and counters), piping, supply lines, waste lines and
plumbing, and all such exhaust or other ductwork in the Premises, may be released for unrestricted use and occupancy or disposed of in
compliance with applicable Legal Requirements without: (y) incurring special costs on account of uncompleted de-commissioning work;
or (z) undertaking special procedures for demolition, disposal, investigation, assessment, cleaning or removal of such Hazardous Materials
related to the former laboratory and clinical use areas of the Premises; and (c) the Premises may be occupied for office and laboratory use,
or demolished or renovated. The final report shall also include reasonable detail concerning the clean-up measures that were taken, the
clean-up locations, the tests run and the analytic results. If Tenant fails to perform its obligations under this 11.9 without limiting any other
right or remedy, Landlord may, on five (5) business fays’ prior written notice to Tenant, perform such obligations at Tenant’s expense, and
Tenant shall within ten (10) days of demand reimburse Landlord for all out-of-pocket costs and expenses incurred by Landlord in
connection with such work. Tenant’s obligations under this Section 11.9 shall survive the expiration or earlier termination of this Lease.

ACTIVE/103568117.9

38

On or before such surrender, Tenant shall deliver to Landlord evidence that the approved Surrender Plan shall have been

satisfactorily completed and Landlord shall have the right, subject to reimbursement at Tenant’s expense as set forth below, to cause
Landlord’s environmental consultant to inspect the Premises and perform such additional procedures as may be deemed reasonably
necessary to confirm that the Premises are, as of the effective date of such surrender or early termination of the Lease, free from any
residual impact from Tenant laboratory operations. Tenant shall reimburse Landlord, within ten (10) days of demand as Additional Rent,
for the expense incurred by Landlord for Landlord’s environmental consultant to review and approve the Surrender Plan and to visit the
Premises and verify satisfactory completion of the same. Landlord shall have the unrestricted right to deliver such Surrender Plan and any
report by Tenant’s or Landlord’s environmental consultants with respect to the surrender of the Premises to third parties; provided,
however, that such Surrender Plan may be accompanied by a statement alerting any other recipient (other than Landlord Parties) that said
other recipient shall not be entitled to rely on the Surrender Plan. Notwithstanding the foregoing, upon receipt of a written request from
Landlord, Tenant will exercise reasonable efforts (at no additional cost to Tenant) to obtain a reliance letter from the issuer that such
Surrender Plan may be relied upon by the subsequent tenant of the Premises (but not any tenants beyond that).

If the Tenant fails to surrender possession of the Premises upon the expiration or sooner termination of this Lease, the Tenant shall

pay to Landlord, as rent for any period after the expiration or sooner termination of this Lease an amount equal to one hundred fifty
percent (150%) of the Annual Fixed Rent and the Additional Rent required to be paid under this Lease as applied to any period in which
the Tenant shall remain in possession. Acceptance by the Landlord of such payments shall not constitute a consent to a holdover hereunder
or result in a renewal or extension of the Tenant’s rights of occupancy. Such payments shall be in addition to and shall not affect or limit
the Landlord’s right of reentry, Landlord’s right to collect such damages as may be available at law, or any other rights of the Landlord
under this Lease or as provided by law.

Section 11.10 Ground Lease.

This Lease is in all respects subject to the ground lease (the “Ground Lease”) between the Landlord’s predecessor in interest as

lessee and the Massachusetts Institute of Technology (“MIT”) as lessor dated April 20, 1986, as amended by that certain First Amendment
to Construction and Lease Agreement dated as of December 15, 1997, and that certain Second Amendment to Construction and Lease
Agreement dated as of June 12, 2000. If the Ground Lease shall terminate during the Term for any reason whatsoever, except as may
otherwise be agreed in a non-disturbance agreement between Tenant and MIT, this Lease shall be terminable by Landlord in its sole
discretion with the same force and effect as if such termination date had been named herein as the date of expiration hereof.

Section 11.11 Security Deposit.

INTENTIONALLY OMITTED

Section 11.12 Financial Reporting.

ACTIVE/103568117.9

39

Tenant shall from time to time·(but at least annually) on the anniversary of the Lease provide Landlord with financial statements of
Tenant, together with related statements of Tenant’s operations for Tenant’s most recent fiscal year then ended, certified by an independent
certified public accounting firm.

Section 11.13 Cambridge Employment Plan.

The Tenant agrees to sign an agreement with the Employment and Training Agency designated by the City Manager of the City of

Cambridge as provided in subsections (a) - (g) of Section 244 of Ordinance Number 1005 of the City of Cambridge, adopted April 23,
1984.

Section 11.14 Parking and Transportation Demand Management.

Tenant covenants and agrees to work cooperatively with Landlord to develop a parking and transportation demand management

(“PTDM”) program that comprises part of a comprehensive PTDM for University Park. In connection therewith, the use of single
occupant vehicle commuting will be discouraged and the use of alternative modes of transportation and/or alternative work hours will be
promoted. Without limitation of the foregoing, Tenant agrees that its PTDM program {and Tenant will require in any sublease or
occupancy agreement permitting occupancy in the Premises that such occupant’s PTDM program) will include offering a subsidized
MBTA transit pass, either constituting a full subsidy or a subsidy in an amount equal to the maximum deductible amount therefore allowed
under the federal tax code, to any employee working in the Premises requesting one. Tenant agrees to comply with the traffic mitigation
measures required by the City of Cambridge, and Tenant shall otherwise comply with all legal requirements of the City of Cambridge
pertaining thereto.

Section 11.15 REIT Savings.

If Landlord or any affiliate of Landlord has elected to qualify as a real estate investment trust (a “REIT”), any service required or

permitted to be performed by Landlord pursuant to the Lease or this Agreement, the charge or cost of which may be treated as
impermissible tenant service income under the laws governing a REIT, may be performed by a taxable REIT subsidiary that is affiliated
with either Landlord or Landlord’s property manager, an independent contractor of Landlord or Landlord’s property manager (the “Service
Provider”). If Tenant is subject to a charge under the Lease or this Agreement for any such service, then, at Landlord’s direction, Tenant
will pay such charge either to Landlord for further payment to the Service Provider or directly to the Service Provider, and, in either case,
(i) Tenant’s actual costs for such service shall not increase, (ii) Landlord will credit such payment against any charge for such service made
by Landlord to Tenant under the Lease, and (iii) such payment to the Service Provider will not relieve Landlord from any obligation under
the Lease concerning the provisions of such service.

ACTIVE/103568117.9

40

IN WITNESS WHEREOF, this Lease has been executed and delivered as of the date first above written as a sealed instrument.

LANDLORD:

UP 64 SIDNEY STREET, LLC,
a Delaware limited liability company

By:     ____/s/ Michael Farley______________
Name: ______Michael Farley____________
Title: __Vice President__________________

TENANT:

VERICEL CORPORATION,
a Michigan corporation

By:     /s/ Michael G. Halpin
Name: ____Michael G. Halpin ____________
Title: ___Chief Operating Officer

ACTIVE/103568117.9

41

Security Deposit:
Landlord’s Address for Notices:

Tenant’s Address for Notices:

Premises:

EXHIBIT A

Basic Lease Terms

Intentionally Omitted
UP 64 SIDNEY STREET, LLC
c/o Brookfield Properties
350 Massachusetts Avenue
Cambridge, Massachusetts 02139
Attention: General Manager

with copies to:

UP 64 SIDNEY STREET, LLC
c/o Brookfield Properties
250 Vesey Street, 15th Floor
New York, NY 10281
Attention: General Counsel

        and:

UP 64 SIDNEY STREET, LLC
c/o Brookfield Properties
250 Vesey Street, 15th Floor
New York, NY 10281
Attention: Executive Vice President, Leasing

Vericel Corporation 
64 Sidney Street
Cambridge, MA 02139
Attn: Chief Operating Officer

With copies in like manner to:

Vericel Corporation 
64 Sidney Street
Cambridge, MA 02139
Attn: Vice President, Legal Affairs
57,159 total rentable square feet (rsf) comprising that portion of the
1 , 2  and 3rd floors of the Building depicted on Exhibit B-2 to the
Lease.

nd

st

ACTIVE/103568117.9

A-1

Parking Privileges:

Permitted Uses:

During the Term, Landlord shall provide, and Tenant shall pay for,
one hundred seven (107) parking passes. During the Term the
Tenant shall pay the market rate from time to time in effect for
parking passes provided by Landlord as aforesaid. Market rate
shall be reasonably determined by Landlord based on comparable
parking spaces and usage rights available in the Kendall
Square/Cambridge Center area. Tenant shall have the right to lease
additional parking passes, as available, on a month to month basis.

Visitor parking will also be available within the parking garage at
standard hourly rates. Should Tenant expand the Premises in the
future, the Parking Privileges shall be increased on the basis of one
and one half parking passes per each one thousand square feet of
space leased.

Research and development and general office use, together with
ancillary manufacturing associated therewith to the extent
permitted under applicable laws.

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A-2

EXHIBIT B

Legal Description

A parcel of land situated in the City of Cambridge, Middlesex County, Commonwealth of Massachusetts, being more particularly bounded
and described as follows:

Beginning at the intersection of the relocated southeasterly street line of Sidney Street and the southwesterly street line of a private way
(formerly Auburn Street);

Thence running S 51° 25’ 00” E along said southwesterly line of a private way, a distance of 131.51 feet, to a point;

Thence running along the line of a private way on the following three (3) courses:

S 38° 25’ 13” W, a distance of 176.99 feet to a point;

Westerly on a curve to the left having a radius of 60.00 feet, an arc length of 62.88 feet to a point;

and N 51° 34’ 47” W, a distance of 91.97 feet to a point on the aforesaid relocated southeasterly street line of Sidney Street;

Thence running N 38° 25’ 13” E, along said southeasterly line, a distance of 17.52 feet, to a point;

Thence running S 51° 34’ 47” E, along a jog in said southeasterly line, a distance of 4.00 feet, to a point;

Thence running N 38° 25’ 13” E, along said southeasterly line, a distance of 201.18 feet, to the point of beginning.

The above-described parcel contains 27,580 square feet, more or less, or 0.6332 acres, more or less and is shown as Lot 4(A) on a plan
entitled “Plan of Land in Cambridge, Massachusetts, 64 Sidney Street” prepared by Cullinan Engineering Co., Inc., which plan is recorded
with the Middlesex S.D. Registry of Deeds in Book 19753, Page 54.

Included within the above-described property are the following parcels of registered land:

a.    That parcel of land shown on Land Court Plan 7631A;
b.    A portion of the land shown as Lot Bl on Land Court Plan 3993C; and
c.    A portion of the land shown as Lot C on Land Court Plan 3993B.

ACTIVE/103568117.9

B-1

EXHIBIT B-1

Map of University Park

B-1-1

ACTIVE/103568117.9

ACTIVE/103568117.9

B-1-2

ACTIVE/103568117.9

B-1-3

EXHIBIT B-2

Depiction of Premises

ACTIVE/103568117.9

B-2-1

ACTIVE/103568117.9

B-2-2

ACTIVE/103568117.9

B-2-3

EXHIBIT C

Work Allowance

1.    Landlord shall provide to Tenant an allowance (the “Refurbishment Allowance”) equal to Four Million Two Hundred Eighty-
Six Thousand Nine Hundred Twenty-Five and 00/100 Dollars ($4,286,925.00), for application to the costs and expenses, more particularly
set forth below, incurred by or on behalf of Tenant. If Tenant incurs costs in excess of the Refurbishment Allowance, then all such costs
shall be born solely by Tenant.

2.    The application of the Refurbishment Allowance by Landlord shall be limited to payment of the following costs and expenses

incurred by or on behalf of Tenant in connection with leasehold improvements to the Premises; the actual documented and verified cost
pursuant to Tenant’s design and construction contracts, including without limitation the associated contractor’s overhead and profit and
general conditions incurred in the construction of the leasehold improvements to the Premises, except for the making of improvements,
installation of items which are moveable rather than permanent improvements.(but excluding cabling), examples of which may include
furniture, telephone communications and security equipment, and bench-top laboratory equipment items such as microscopes.

3.    During the construction of any leasehold improvements with respect to which Tenant desires to have the Refurbishment
Allowance applied, and in accordance with the commercially reasonable terms and conditions typically imposed upon a landlord pursuant
to a construction loan agreement, such as, without limitation, retainage, lien waiver, and other requisition conditions. Tenant shall, on a
monthly basis (as the Tenant’s contractor submits to Tenant its application for payment), deliver to Landlord a requisition for payment
showing the costs of the leasehold improvements in question and the amount of the current payment requested from Landlord for
disbursement from the Refurbishment Allowance within thirty (30) days after receipt of Tenant’s requisition. Payments made on account
of Tenant’s requisitions shall be made from the Refurbishment Allowance provided Tenant has complied with Landlord’s disbursement
requirements and there is no Event of Default in existence and continuing. Following the completion of any such leasehold improvements,
Tenant shall deliver to the Landlord, within ninety (90) days of completion, a statement showing the final costs of such leasehold
improvements, the amounts paid to date, or on behalf of the Tenant, and any amounts available for release of retainage. The Refurbishment
Allowance shall be available for disbursement to Tenant at any time following the Commencement Date of this Lease for any work that
commences after the execution of this Lease. Landlord shall have no obligation to pay any portion of the Refurbishment Allowance to
Tenant with respect to any requisition first submitted by Tenant to Landlord after December 31, 2023.

    4.    There shall be no construction oversight fee paid to Landlord, however, Landlord shall be reimbursed by Tenant for any reasonable
and actual third-party, out-of-pocket expenses incurred by Landlord in the review and approval of Tenant’s plans, specifications,
improvements and construction, but in no event shall such reimbursement be greater than $5,000 in the aggregate.

ACTIVE/103568117.9

C-1

ACTIVE/103568117.9

C-2

EXHIBIT D

STANDARD SERVICES

Landlord shall provide, or cause to be provided, the following standard services throughout the Term, which services may be modified
from time to time by Landlord:

A.    Regular maintenance of interior plants and exterior landscaping of the Building and all University Park common areas.

B.    Regular maintenance, sweeping and snow removal of exterior areas around the Building, parking areas and throughout University

Park.

C.    Complete interior and exterior cleaning of all windows two times per year.

D.    Daily, weekday maintenance of hallways, passenger elevators, common area bathrooms, lobby areas and· vestibules.

E.    Periodic cleaning of stairwells, freight elevators, and back of house areas.

F.    Daily, weekday rubbish removal of all common area trash receptacles.

G.    Intentionally Omitted.

H.    Maintenance and repair of all base Building mechanical, electrical, plumbing and life safety systems and all other building systems

serving the common areas.

I.    Operation and maintenance of Building surveillance and alarm systems, links to the University Park command center, and security
officer services in the Building and throughout University Park as appropriate in Landlord’s reasonable determination.

J.    Conditioned air for HVAC purposes shall be provided to the Premises from central mechanical equipment and shall be available 24

hours per day, 7 days per week: provided, however, Landlord reserves the right, pursuant to Section 3.5 of this Lease, to charge for
conditioned air provided after normal business hours (8am - 6pm) if Landlord reasonably determines that demand for such
conditioned air is not consistently needed throughout the Building during such non-business hours. Any charges for conditioned air
shall include Landlord’s reasonable estimate of the cost of energy, additional equipment maintenance and wear and tear associated
with such afterhours use, but shall not include a surcharge or profit to Landlord.

K.    All utilities for all interior common areas and exterior building lighting.

L.    Regular maintenance of banners, building directories and other building standard directional signage and amenities.

M.    Reasonably adequate water and sewer service to the Premises.

ACTIVE/103568117.9

D-1

Tenant is responsible to perform, at Tenant’s expense, daily, weekday cleaning of the Premises in a manner comparable to similar first-
class office space in the Cambridge area.

ACTIVE/103568117.9

D-2

EXHIBIT E

RULES AND REGULATIONS

DEFINITIONS

Wherever in these Rules and Regulations the word “Tenant” is used, it shall be taken to apply to and include the Tenant and its agents,
employees, invitees, licensees, contractors, any subtenants and is to be deemed of such number and gender as the circumstances require.
The word “Premises” is to be taken to include the space covered by the Lease. The word “Landlord” shall be taken to include the
employees and agents of Landlord. Other capitalized terms used but not defined herein shall have the meanings set forth in the Lease. Any
consents or approvals required of Landlord herein shall not be unreasonably withheld or delayed.

GENERAL USE OF BUILDING

A.    Space for admitting natural light into any public area or tenanted space of the Building shall not be covered or obstructed by Tenant

except in a manner reasonably approved by Landlord.

B.    Toilets, showers and other like apparatus shall be used only for the purpose for which they were constructed.

C.    Intentionally Omitted.

D.    No sign, advertisement, notice or the like, shall be used in the Building by Tenant (other than at its office or as permitted in the

Lease). If Tenant violates the foregoing, Landlord may remove the violation without liability and may charge all costs and expenses
incurred in so doing to Tenant.

E.    Tenant shall not throw or permit to be thrown anything out of windows or doors or down passages or elsewhere in the Building, or

bring or keep any pets therein, or commit or make any indecent or improper acts or noises. In addition, Tenant shall not do or
permit anything which will obstruct, injure, annoy or interfere with other tenants or those having business with them, or affect any
insurance rate on the Building or violate any provision of any insurance policy on the Building.

F.    Unless expressly permitted by the Landlord in writing:

(1)    Except for the special key to Tenant’s irradiator room, no additional locks or similar devices shall be attached to any door or
window and no keys other than those provided by the Landlord shall be made for any door. If more than two keys for one
lock are desired by the Tenant, the Landlord may provide the same upon payment by the Tenant. Upon termination of this
lease or of the Tenant’s possession, the Lessee shall surrender all keys to the Premises and shall explain to the Landlord all
combination locks on safes, cabinets and vaults.

ACTIVE/103568117.9

E-1

(2)    In order to insure proper use and care of the Premises Tenant shall not install any shades, blinds, or awnings or any interior

window treatment without consent of Landlord. Blinds must be building standard.

(3)    All doors to the Premises are to be kept closed at all times except when in actual use for entrance to or exit from such

Premises. The Tenant shall be responsible for the locking of doors and the closing of any transoms and windows in· and to
the Premises. Any damage or loss resulting from violation of this rule shall be paid for by the Tenant.

(4)    The Tenant shall not install or operate any steam or internal combustion engine, boiler, machinery in or about the Premises, or

carry on any mechanical business therein. All equipment of any electrical or mechanical nature shall be placed in settings
which absorb and prevent any vibration, noise or annoyance.

G.    Landlord shall designate the time when and the method whereby freight, small office equipment, furniture, safes and other like
articles may be brought into, moved or removed from the Building or Premises, and to designate the location for temporary
disposition of such items.

H.    The Premises shall not be defaced in any way. No changes in the HVAC, electrical fixtures or other appurtenances of said Premises
shall be made without the prior approval of Landlord and in accordance with Landlord’s construction rules and regulations.

I.    For the general welfare of all tenants and the security of the Building. Landlord may require all persons entering and/or leaving the
Building on weekends and holidays and between the hours of 6:00 p.m. and 8:00 a.m. to register with the Building attendant or
custodian by signing his name and writing his destination in the Building, and the time of entry and actual or anticipated departure,
or other procedures deemed necessary by Lessor.    Landlord may deny entry during such hours to any person who fails to provide
satisfactory identification.

J.    No animals, birds, pets, and no bicycles or vehicles of any kind shall be brought into or kept in or about said Premises or the lobby or

halls of the Building. Tenant shall not cause or permit any unusual or objectionable odors, noises or vibrations to be produced upon
or emanate from said Premises.

K.    Unless specifically authorized by Landlord, employees or agents of landlord shall not perform for nor be- asked by Tenant to perform

work other than their regularly assigned duties.

L.    Landlord shall have the right to prohibit any advertising by Tenant which, in Landlord’s reasonable opinion tends to impair the

reputation of the Building or its desirability as an office building and, upon written notice from Landlord, Tenant shall promptly
discontinue such advertising.

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E-2

M.    Canvassing, soliciting and peddling in the Building is prohibited and Tenant shall cooperate to prevent the same from occurring.

N.    All parking, Building operation, or construction rules and regulations which may be established from time to time by Landlord on a

uniform basis shall be obeyed.

O.    Tenant shall not place a load on any floor of said Premises exceeding the floor load limits for the Building. Landlord reserves the right

to prescribe the weight and position of all safes and heavy equipment.

P.    Tenant shall not install or use any air conditioning or heating device or system other than those approved by Landlord.

Q.    Landlord shall have the right to make such other and further reasonable rules and regulations as in the judgment of Landlord, may

from time to time be needful for the safety, appearance, care and cleanliness of the Building and for the preservation of good order
therein, and Tenant shall be given reasonable notice of same.

R.    The access road and loading areas, parking areas, sidewalks, entrances, lobbies, halls, walkways, elevators, stairways and other
common area provided by Landlord shall not be obstructed by Tenant, or used for other purpose than for ingress and egress.

S.    In order to insure proper use and care of the Premises Tenant shall not install any call boxes or communications systems or wiring of

any kind without Landlord’s permission and direction.

T.    In order to insure proper use and care of the Premises Tenant shall not manufacture any commodity, or prepare or dispense for sale,

except through vending machines for the benefit of employees and invitees of Tenant, any foods or beverages, tobacco, flowers, or
other commodities or articles without the written consent of Landlord.

U.    In order to insure use and care of the Premises Tenant shall not enter any janitors’ closets, mechanical or electrical areas, telephone

closets, loading areas, roof or Building storage areas without the written consent of Landlord.

V.    In order to insure proper use and care of the Premises Tenant shall not place doormats in public corridors without consent of Landlord.

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E-3

EXHIBIT F

Roof Equipment

ACTIVE/103568117.9

F-1

EXHIBIT G

Removal Requirements

Landlord Retained Property: All built-in surfaces, lab benches, built-in wooden cubicles and casework, elevators, dumbwaiters, lifts piping
and instrumentation for utilities, built-in autoclaves (which does not need to be in working order), HVAC equipment, fume hoods, cold
rooms, utility generation equipment including RO/DI water, plant steam boiler, hot water boilers, vacuum pump skid, compressed air skid,
hot water circulation pumps, the Roof Equipment, or other similar additions, equipment, property or improvements built into the Premises
so as to become an integral part of the Premises, including, without limitation, fume hoods which penetrate the roof or plenum area, built-
in or walk-in cold rooms, built-in or walk-in warm rooms, deionized water systems, chillers, built-in plumbing, electrical and mechanical
equipment and systems, and any back-up generator and transfer switch, if any, installed by Tenant.

Tenant Removable Property:    All movable shelving and racks, all carts, all medical gas tanks, all movable office furniture and equipment
not attached to the Premises, movable autoclave, biological safety cabinets, all modular cubicles, all freezers, refrigerators, cryostorage
equipment, snorkels, incubators, centrifuges, microscopes, balances, glasswashers, analytical equipment, computers, telephone and
computer rack and hubs, security and access control systems exclusively serving the Premises and all tel/data cabling and wiring
exclusively serving the Premises.

Notwithstanding anything to the contrary in the Lease but subject to Section 11.9 of this Lease, including this Exhibit G, Landlord may
require removal by the Tenant of all or any portion of any specialized alterations and additions made to the Premises, provided, however,
Landlord agrees that none of the alterations or additions in the Premises as of the Commencement Date of this Lease constitute specialty
alterations and additions that must be removed at the expiration or earlier termination of the Term of this Lease. For purposes of the
foregoing, “specialized alterations and additions” shall mean any alterations or additions which, as reasonably determined by the Landlord,
(i) would adversely affect the general utility of the Building for use by existing tenants or prospective future tenants thereof, or (ii)  will
require unusual expense to readapt the Premises to normal office/laboratory use.

ACTIVE/103568117.9

G-1

EXHIBIT H

Permitted Hazardous Materials

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H-1

ACTIVE/103568117.9

H-2

ACTIVE/103568117.9

H-3

Exhibit 10.31

Vericel Corporation 2019 Omnibus Incentive Plan
Incentive Stock Option Award Agreement

AWARD AGREEMENT (the “Agreement”), effective as of [[GRANTDATE]] (the “Grant Date”), is entered into by and between

Vericel Corporation, a Michigan corporation (the “Company”), and [[FIRSTNAME]] [[LASTNAME]] (the “Participant”).

1.

Grant of Option. The Company hereby grants to the Participant a stock option (the “Option”) to purchase

[[SHARESGRANTED]] shares of common stock of the Company, no par value (the “Shares”), at the exercise price of [[GRANTPRICE]]
per Share (the “Exercise Price”).

2.

Subject to the Plan. This Agreement is subject to and governed by the terms and provisions of the Vericel Corporation 2019

Omnibus Incentive Plan (the “Plan”), and, unless the context requires otherwise, terms used herein shall have the same meaning as in the
Plan. In the event of a conflict between the provisions of the Plan and this Agreement, the Plan shall control.

3.

Term of Option. Unless the Option terminates earlier pursuant to the provisions of this Agreement, the Option shall expire

on the tenth anniversary of the Grant Date.

4.

Vesting. Subject to the discretion of the Committee to accelerate the exercisability of the Option, the Option shall become

vested and exercisable in equal quarterly installments over four years commencing on the Grant Date, provided that the Participant is
employed by the Company or an Affiliate on the applicable date. In addition, upon termination of the Participant’s employment due to the
Participant’s death or Disability, this Option shall become vested and exercisable in full. For purposes of this Option, “Disability” shall
have the meaning set forth in Treas. Reg. Section 1.409A3(i)(4).

5.

Exercise of Option.

(a)

Manner of Exercise. To the extent vested, the Option may be exercised, in whole or in part, by delivering written

notice to the Company in such form as the Company may require from time to time. Such notice shall specify the number of Shares subject
to the Option as to which the Option is being exercised, and shall be accompanied by full payment of the Exercise Price of such Shares in a
manner permitted under the terms of Section 5.5 of the Plan. The Option may be exercised only in multiples of whole Shares and no
fractional Shares shall be issued.

(b)

Status of the Option. This Stock is intended to qualify as an “incentive stock option” under Section 422 of Code, but

the Company does not represent or warrant that this Option qualifies as such. The Participant should consult with his or her own tax
advisors regarding the tax effects of this Option and the requirements necessary to obtain favorable income tax treatment under
Section 422 of the Code, including, but not limited to, holding period requirements. To the extent any portion of this Option does not so
qualify as an “incentive stock option,” such portion shall be deemed to be a non-qualified stock option.

ACTIVE/106709415.3

(c)

Issuance of Shares. As soon as practicable following the exercise of the Option, payment of the Exercise Price for

the Shares as to which the Option is exercised and compliance to the satisfaction of the Committee with all requirements under applicable
laws or regulations in connection with such transfer and with the requirements hereof and of the Plan, the Company shall issue to the
Participant the applicable number of Shares in the form of fully paid and nonassessable Shares. The determination of the Committee as to
such compliance shall be final and binding on the Participant.

(d)

Capitalization Adjustments. The number of Shares subject to the Option and the Exercise Price shall be equitably

and appropriately adjusted, if applicable, as provided in Section 11.2 of the Plan.

(e)

Notice of Disposition. The Participant agrees to notify the Company in writing within fifteen (15) days after the date
of any disposition of any of the Shares issued upon exercise of the Option that occurs before the later of two (2) years after the Grant Date
or one (1) year after such Shares are transferred to the Participant.

(f)

Withholding. The provisions of this paragraph will apply only to the extent that the Option is not treated as an

incentive stock option pursuant to paragraph (b) of this Section. No Shares will be issued on exercise of the Option unless and until the
Participant pays to the Company, or makes satisfactory arrangements with the Company for payment of, any federal, state or local taxes
required by law to be withheld in respect of the exercise of the Option. The Participant hereby agrees that the Company may withhold
from the Participant’s wages or other remuneration the applicable taxes. At the discretion of the Company, the applicable taxes may be
withheld from the Shares otherwise deliverable to the Participant on exercise of the Option, up to the Participant’s minimum required
withholding rate or such other rate that will not trigger a negative accounting impact.

6.

Termination of Option. To the extent that an Option is vested, it may be exercised at any time specified in this Agreement,

provided that, except as set forth in the following provisions of this Section 6, the Participant is still employed by the Company at the time
of exercise. In all other cases, the Option shall terminate as set forth in the following subsections. Except as provided herein and subject to
the discretion of the Committee to permit continued vesting of the Option, any portion of this Option that has not vested as of the date of
termination of employment shall immediately terminate and be of no further force or effect.

(a)

Death. Upon the death of an Optionee while employed by the Company or an Affiliate, this Option shall be

exercisable in full by the person or persons entitled to do so under the will of the Participant, or, if the Participant shall fail to make
testamentary disposition of the Option, or if the Participant shall die intestate, by the Participant’s executor or personal representative, at
any time prior to the expiration date of this Option or within one (1) year of the Participant’s date of death, whichever is the shorter period.

(b)

Disabled Participant. Upon the termination of employment by the Company or an Affiliate of a Disabled Participant

for reasons other than Cause, the unexercised, vested portion of this Option shall be exercisable by the Participant at any time prior to the

ACTIVE/106709415.3

2

expiration date of such Option or within one year of the Participant’s date of termination of employment, whichever is the shorter period.
For purposes of this Agreement, a “Disabled Participant” shall mean the Participant is disabled within the meaning of Section 22(e)(3) of
the Code, or as otherwise determined by the Committee in its discretion. The Committee may require such proof of disability as the
Committee in its sole and absolute discretion deems appropriate and the Committee's determination as to whether the Participant is a
Disabled Participant shall be final and binding on all parties concerned.

(c)

Termination without Cause. Upon the termination of employment by the Company or an Affiliate of a Participant

other than a Disabled Participant, for reasons other than death or Cause, the unexercised, vested portion of this Option shall be exercisable
by the Participant at any time prior to the expiration date of such Option or within three (3) months of the Participant’s date of termination
of employment, whichever is the shorter period.

(d)

Termination for Cause. Upon the termination of the Participant’s employment with the Company or an Affiliate for

Cause, unless the Option has earlier terminated, the Option shall immediately terminate in its entirety and shall thereafter not be
exercisable to any extent whatsoever. For purposes of this Agreement, except as otherwise provided in a written employment or severance
agreement between the Participant and the Company or an Affiliate or a severance plan of the Company or an Affiliate covering the
Participant, “Cause” shall mean a determination by the Committee that the Participant has (i) materially breached his or her employment or
service contract with the Company, (ii) been engaged in disloyalty to the Company or an Affiliate, including, without limitation, fraud,
embezzlement, theft, commission of a felony or proven dishonesty in the course of his or her employment or service, which will materially
harm the interests of the Company or the Affiliate, (iii) disclosed trade secrets or confidential information of the Company to persons not
entitled to receive such information, (iv) breached any written noncompetition or nonsolicitation agreement between the Participant and
the Company or an Affiliate in a manner which the Committee determines will cause material harm to the interests of the Company or an
Affiliate, or (v) engaged in such other behavior materially detrimental to the interests of the Company, in each case as the Committee
determines.

The Committee’s determination of the reason for termination of the Participant’s employment shall be conclusive and binding on

the Participant and his or her representatives or legatees.

(e)

Extension of Exercise Period. Notwithstanding any provisions of paragraphs (a), (b), (c) or (d) of this Section to the
contrary, if exercise of the Option following termination of employment during the time period set forth in the applicable paragraph or sale
during such period of the Shares acquired on exercise would violate any of the provisions of the federal securities laws (or any Company
policy related thereto), the time period to exercise the Option shall be extended until the later of (i) forty-five (45) days after the date that
the exercise of the Option or sale of the Shares acquired on exercise would not be a violation of the federal securities laws (or a related
Company policy), or (ii) the end of the time period set forth in the applicable paragraph.

ACTIVE/106709415.3

3

7.

Change in Control.

(a)

Effect on Option. In the event of a Change in Control, to the extent the successor company (or a subsidiary or parent

thereof) does not assume or substitute for the Option on substantially the same terms and conditions, the Option shall (i) vest and become
exercisable on the day prior to the date of the Change in Control if the Participant is then employed by the Company or an Affiliate and (ii)
terminate on the date of the Change in Control. In the event of a Change in Control, to the extent the successor company (or a subsidiary or
parent thereof) assumes or substitutes for the Option on substantially the same terms and conditions (which may include providing for
settlement in the common stock of the successor company (or a subsidiary or parent thereof)), if within twelve (12) months following the
date of the Change in Control the Participant’s employment is terminated by the Company or an Affiliate (or the successor company or a
subsidiary or parent thereof) without Cause or by the Participant for Good Reason, the Option shall become fully vested and exercisable,
and may be exercised by the Participant at any time prior to the expiration date of such Option or within three months of the Participant’s
date of termination of employment, whichever is the shorter period.

Notwithstanding the foregoing, if on the date of the Change in Control the Fair Market Value of one Share is less than the Exercise

Price, then the Option shall terminate as of the date of the Change in Control, except as otherwise determined by the Committee.

(b)

Good Reason. For purposes of this Agreement, except as otherwise provided in paragraph (c) of this Section, “Good
Reason” shall mean (i) a reduction by the Company or an Affiliate or a successor company (or a subsidiary or parent thereof) of more than
10% in Participant’s rate of annual base salary as in effect immediately prior to such Change in Control; (ii) a reduction by the Company or
an Affiliate or a successor company (or a subsidiary or parent thereof) of more than 10% of the Participant’s individual annual target or
bonus opportunity, except under circumstances where the Company or an Affiliate or a successor company (or a subsidiary or parent
thereof) implement changes to the bonus structure of similarly situated employees, including but not limited to changes to the bonus
structure designed to integrate the Company’s or Affiliate’s personnel with other personnel of the successor company (or an subsidiary or
parent thereof); (iii) a significant and substantial reduction by the Company or an Affiliate or a successor company (or a subsidiary or
parent thereof) of the Participant’s responsibilities and authority, as compared with the Participant’s responsibilities and authority in effect
immediately preceding the Change in Control; or (iv) any requirement of the Company or an Affiliate or a successor company (or a
subsidiary or parent thereof) that Participant be based anywhere more than fifty (50) miles from Participant’s primary office location at the
time of the Change in Control.

(c)

Other Agreement or Plan. The provisions of this Section (including the definitions of Cause and Good Reason),
shall be superseded by the specific provisions, if any, of a written employment or severance agreement between the Participant and the
Company or a severance plan of the Company covering the Participant, including a change in control severance agreement or plan, to the
extent such a provision provides a greater benefit to the Participant.

ACTIVE/106709415.3

4

8.

Miscellaneous.

(a)

No Rights of Stockholder. The Participant shall not have any of the rights of a stockholder with respect to the Shares

subject to this Option until such Shares have been issued to him or her upon the due exercise of the Option.

(b)

Nontransferability of Option. The Option shall be nontransferable otherwise than by will or the laws of descent and

distribution, and during the lifetime of the Participant, the Option may be exercised only by the Participant or, during the period the
Participant is under a legal disability, by the Participant's guardian or legal representative. Notwithstanding the foregoing, the Participant
may, by delivering written notice to the Company, in a form provided by or otherwise satisfactory to the Company, designate a third party
who, in the event of the Participant’s death, shall thereafter be entitled to exercise the Option.

(c)

Severability. If any provision of this Agreement shall be held unlawful or otherwise invalid or unenforceable in

whole or in part by a court of competent jurisdiction, such provision shall (i) be deemed limited to the extent that such court of competent
jurisdiction deems it lawful, valid and/or enforceable and as so limited shall remain in full force and effect, and (ii) not affect any other
provision of this Agreement or part thereof, each of which shall remain in full force and effect.

(d)

Governing Law. This Agreement shall be governed by, and interpreted in accordance with, the laws of the State of

Michigan, other than its conflict of laws principles.

(e)
interpretation of this Agreement.

Headings. The headings in this Agreement are for reference purposes only and shall not affect the meaning or

(f)

Notices. All notices required or permitted under this Agreement shall be in writing and shall be sufficiently made or
given if hand delivered or mailed by registered or certified mail, postage prepaid. Notice by mail shall be deemed delivered on the date on
which it is postmarked.

    Notices to the Company should be addressed to:

Vericel Corporation                
64 Sidney Street                
Cambridge, MA 02139            
Attention: Chief Financial Officer        

Notice to the Participant should be addressed to the Participant at the Participant’s address as it appears on the Company’s records.

The Company or the Participant may by writing to the other party, designate a different address for notices. If the receiving party
consents in advance, notice may be transmitted and received via telecopy or via such other electronic transmission mechanism as may be
available to the parties. Such notices shall be deemed delivered when received.

ACTIVE/106709415.3

5

(g)

No Obligation to Continue Employment. Neither the Company nor any subsidiary is obligated by or as a result of
the Plan or this Agreement to continue the Participant in employment and neither the Plan nor this Agreement shall interfere in any way
with the right of the Company or any subsidiary to terminate the employment of the Participant at any time.

(h)

Data Privacy Consent. In order to administer the Plan and this Agreement and to implement or structure future

equity grants, the Company, its subsidiaries and Affiliates and certain agents thereof (together, the “Relevant Companies”) may process
any and all personal or professional data, including but not limited to Social Security or other identification number, home address and
telephone number, date of birth and other information that is necessary or desirable for the administration of the Plan and/or this
Agreement (the “Relevant Information”). By entering into this Agreement, the Participant (i) authorizes the Company to collect, process,
register and transfer to the Relevant Companies all Relevant Information; (ii) waives any privacy rights the Participant may have with
respect to the Relevant Information; (iii) authorizes the Relevant Companies to store and transmit such information in electronic form; and
(iv) authorizes the transfer of the Relevant Information to any jurisdiction in which the Relevant Companies consider appropriate. The
Participant shall have access to, and the right to change, the Relevant Information. Relevant Information will only be used in accordance
with applicable law.

(i)

Entire Agreement; Modification. The Agreement contains the entire agreement between the parties with respect to

the subject matter contained herein and may not be modified, except as provided in the Plan or in a written document signed by each of the
parties hereto, and may be rescinded only by a written agreement signed by both parties.

ACTIVE/106709415.3

6

Exhibit 10.32

Vericel Corporation 2019 Omnibus Incentive Plan
Incentive Stock Option Award Agreement

AWARD AGREEMENT (the “Agreement”), effective as of [[GRANTDATE]] (the “Grant Date”), is entered into by and between

Vericel Corporation, a Michigan corporation (the “Company”), and [[FIRSTNAME]] [[LASTNAME]] (the “Participant”).

1.

Grant of Option. The Company hereby grants to the Participant a stock option (the “Option”) to purchase

[[SHARESGRANTED]] shares of common stock of the Company, no par value (the “Shares”), at the exercise price of [[GRANTPRICE]]
per Share (the “Exercise Price”).

2.

Subject to the Plan. This Agreement is subject to and governed by the terms and provisions of the Vericel Corporation 2019

Omnibus Incentive Plan (the “Plan”), and, unless the context requires otherwise, terms used herein shall have the same meaning as in the
Plan. In the event of a conflict between the provisions of the Plan and this Agreement, the Plan shall control.

3.

Term of Option. Unless the Option terminates earlier pursuant to the provisions of this Agreement, the Option shall expire

on the tenth anniversary of the Grant Date.

4.

Vesting. Subject to the discretion of the Committee to accelerate the exercisability of the Option, the Option shall become
vested and exercisable over four years, with 25% of the Shares vesting on the first anniversary of the Grant Date and 6.25% of the Shares
vesting quarterly thereafter, provided that the Participant is employed by the Company or an Affiliate on the applicable date. In addition,
upon termination of the Participant’s employment due to the Participant’s death or Disability, this Option shall become vested and
exercisable in full. For purposes of this Award, “Disability” shall have the meaning set forth in Treas. Reg. Section 1.409A3(i)(4).

5.

Exercise of Option.

(a)

Manner of Exercise. To the extent vested, the Option may be exercised, in whole or in part, by delivering written

notice to the Company in such form as the Company may require from time to time. Such notice shall specify the number of Shares subject
to the Option as to which the Option is being exercised, and shall be accompanied by full payment of the Exercise Price of such Shares in a
manner permitted under the terms of Section 5.5 of the Plan. The Option may be exercised only in multiples of whole Shares and no
fractional Shares shall be issued.

(b)

Status of the Option. This Stock is intended to qualify as an “incentive stock option” under Section 422 of Code, but

the Company does not represent or warrant that this Option qualifies as such. The Participant should consult with his or her own tax
advisors regarding the tax effects of this Option and the requirements necessary to obtain favorable income tax treatment under
Section 422 of the Code, including, but not limited to, holding period

ACTIVE/106709337.3

requirements. To the extent any portion of this Option does not so qualify as an “incentive stock option,” such portion shall be deemed to
be a non-qualified stock option.

(c)

Issuance of Shares. As soon as practicable following the exercise of the Option, payment of the Exercise Price for

the Shares as to which the Option is exercised and compliance to the satisfaction of the Committee with all requirements under applicable
laws or regulations in connection with such transfer and with the requirements hereof and of the Plan, the Company shall issue to the
Participant the applicable number of Shares in the form of fully paid and nonassessable Shares. The determination of the Committee as to
such compliance shall be final and binding on the Participant.

(d)

Capitalization Adjustments. The number of Shares subject to the Option and the Exercise Price shall be equitably

and appropriately adjusted, if applicable, as provided in Section 11.2 of the Plan.

(e)

Notice of Disposition. The Participant agrees to notify the Company in writing within fifteen (15) days after the date
of any disposition of any of the Shares issued upon exercise of the Option that occurs before the later of two (2) years after the Grant Date
or one (1) year after such Shares are transferred to the Participant.

(f)

Withholding. The provisions of this paragraph will apply only to the extent that the Option is not treated as an

incentive stock option pursuant to paragraph (b) of this Section. No Shares will be issued on exercise of the Option unless and until the
Participant pays to the Company, or makes satisfactory arrangements with the Company for payment of, any federal, state or local taxes
required by law to be withheld in respect of the exercise of the Option. The Participant hereby agrees that the Company may withhold
from the Participant’s wages or other remuneration the applicable taxes. At the discretion of the Company, the applicable taxes may be
withheld from the Shares otherwise deliverable to the Participant on exercise of the Option, up to the Participant’s minimum required
withholding rate or such other rate that will not trigger a negative accounting impact.

6.

Termination of Option. To the extent that an Option is vested, it may be exercised at any time specified in this Agreement,

provided that, except as set forth in the following provisions of this Section 6, the Participant is still employed by the Company at the time
of exercise. In all other cases, the Option shall terminate as set forth in the following subsections. Except as provided herein and subject to
the discretion of the Committee to permit continued vesting of the Option, any portion of this Option that has not vested as of the date of
termination of employment shall immediately terminate and be of no further force or effect.

(a)

Death. Upon the death of an Optionee while employed by the Company or an Affiliate, this Option shall be

exercisable in full by the person or persons entitled to do so under the will of the Participant, or, if the Participant shall fail to make
testamentary disposition of the Option, or if the Participant shall die intestate, by the Participant’s executor or personal representative, at
any time prior to the expiration date of this Option or within one (1) year of the Participant’s date of death, whichever is the shorter period.

ACTIVE/106709337.3

2

(b)

Disabled Participant. Upon the termination of employment by the Company or an Affiliate of a Disabled Participant

for reasons other than Cause, the unexercised, vested portion of this Option shall be exercisable by the Participant at any time prior to the
expiration date of such Option or within one year of the Participant’s date of termination of employment, whichever is the shorter period.
For purposes of this Agreement, a “Disabled Participant” shall mean the Participant is disabled within the meaning of Section 22(e)(3) of
the Code, or as otherwise determined by the Committee in its discretion. The Committee may require such proof of disability as the
Committee in its sole and absolute discretion deems appropriate and the Committee's determination as to whether the Participant is a
Disabled Participant shall be final and binding on all parties concerned.

(c)

Termination without Cause. Upon the termination of employment with the Company or an Affiliate of a Participant
other than a Disabled Participant, for reasons other than death or Cause, the unexercised, vested portion of this Option shall be exercisable
by the Participant at any time prior to the expiration date of such Option or within three (3) months of the Participant’s date of termination
of employment, whichever is the shorter period.

(d)

Termination for Cause. Upon the termination of the Participant’s employment by the Company or an Affiliate for

Cause, unless the Option has earlier terminated, the Option shall immediately terminate in its entirety and shall thereafter not be
exercisable to any extent whatsoever. For purposes of this Agreement, except as otherwise provided in a written employment or severance
agreement between the Participant and the Company or an Affiliate or a severance plan of the Company or an Affiliate covering the
Participant, “Cause” shall mean a determination by the Committee that the Participant has (i) materially breached his or her employment or
service contract with the Company, (ii) been engaged in disloyalty to the Company or an Affiliate, including, without limitation, fraud,
embezzlement, theft, commission of a felony or proven dishonesty in the course of his or her employment or service, which will materially
harm the interests of the Company or the Affiliate, (iii) disclosed trade secrets or confidential information of the Company to persons not
entitled to receive such information, (iv) breached any written noncompetition or nonsolicitation agreement between the Participant and
the Company or an Affiliate in a manner which the Committee determines will cause material harm to the interests of the Company or an
Affiliate, or (v) engaged in such other behavior materially detrimental to the interests of the Company, in each case as the Committee
determines.

The Committee’s determination of the reason for termination of the Participant’s employment shall be conclusive and binding on

the Participant and his or her representatives or legatees.

(e)

Extension of Exercise Period. Notwithstanding any provisions of paragraphs (a), (b), (c) or (d) of this Section to the
contrary, if exercise of the Option following termination of employment during the time period set forth in the applicable paragraph or sale
during such period of the Shares acquired on exercise would violate any of the provisions of the federal securities laws (or any Company
policy related thereto), the time period to exercise the Option shall be extended until the later of (i) forty-five (45) days after the date that
the exercise

ACTIVE/106709337.3

3

of the Option or sale of the Shares acquired on exercise would not be a violation of the federal securities laws (or a related Company
policy), or (ii) the end of the time period set forth in the applicable paragraph.

7.

Change in Control.

(a)

Effect on Option. In the event of a Change in Control, to the extent the successor company (or a subsidiary or parent

thereof) does not assume or substitute for the Option on substantially the same terms and conditions, the Option shall (i) vest and become
exercisable on the day prior to the date of the Change in Control if the Participant is then employed by the Company or an Affiliate and (ii)
terminate on the date of the Change in Control. In the event of a Change in Control, to the extent the successor company (or a subsidiary or
parent thereof) assumes or substitutes for the Option on substantially the same terms and conditions (which may include providing for
settlement in the common stock of the successor company (or a subsidiary or parent thereof)), if within twelve (12) months following the
date of the Change in Control the Participant’s employment is terminated by the Company or an Affiliate (or the successor company or a
subsidiary or parent thereof) without Cause or by the Participant for Good Reason, the Option shall become fully vested and exercisable,
and may be exercised by the Participant at any time prior to the expiration date of such Option or within three months of the Participant’s
date of termination of employment, whichever is the shorter period.

Notwithstanding the foregoing, if on the date of the Change in Control the Fair Market Value of one Share is less than the Exercise

Price, then the Option shall terminate as of the date of the Change in Control, except as otherwise determined by the Committee.

(b)

Good Reason. For purposes of this Agreement, except as otherwise provided in paragraph (c) of this Section, “Good
Reason” shall mean (i) a reduction by the Company or an Affiliate or a successor company (or a subsidiary or parent thereof) of more than
10% in Participant’s rate of annual base salary as in effect immediately prior to such Change in Control; (ii) a reduction by the Company or
an Affiliate or a successor company (or a subsidiary or parent thereof) of more than 10% of the Participant’s individual annual target or
bonus opportunity, except under circumstances where the Company or an Affiliate or a successor company (or a subsidiary or parent
thereof) implement changes to the bonus structure of similarly situated employees, including but not limited to changes to the bonus
structure designed to integrate the Company’s or Affiliate’s personnel with other personnel of the successor company (or an subsidiary or
parent thereof); (iii) a significant and substantial reduction by the Company or an Affiliate or a successor company (or a subsidiary or
parent thereof) of the Participant’s responsibilities and authority, as compared with the Participant’s responsibilities and authority in effect
immediately preceding the Change in Control; or (iv) any requirement of the Company or an Affiliate or a successor company (or a
subsidiary or parent thereof) that Participant be based anywhere more than fifty (50) miles from Participant’s primary office location at the
time of the Change in Control.

(c)

Other Agreement or Plan. The provisions of this Section (including the definitions of Cause and Good Reason),
shall be superseded by the specific provisions, if any, of a written employment or severance agreement between the Participant and the
Company or a

ACTIVE/106709337.3

4

severance plan of the Company covering the Participant, including a change in control severance agreement or plan, to the extent such a
provision provides a greater benefit to the Participant.

8.

Miscellaneous.

(a)

No Rights of Stockholder. The Participant shall not have any of the rights of a stockholder with respect to the Shares

subject to this Option until such Shares have been issued to him or her upon the due exercise of the Option.

(b)

Nontransferability of Option. The Option shall be nontransferable otherwise than by will or the laws of descent and

distribution, and during the lifetime of the Participant, the Option may be exercised only by the Participant or, during the period the
Participant is under a legal disability, by the Participant's guardian or legal representative. Notwithstanding the foregoing, the Participant
may, by delivering written notice to the Company, in a form provided by or otherwise satisfactory to the Company, designate a third party
who, in the event of the Participant’s death, shall thereafter be entitled to exercise the Option.

(c)

Severability. If any provision of this Agreement shall be held unlawful or otherwise invalid or unenforceable in

whole or in part by a court of competent jurisdiction, such provision shall (i) be deemed limited to the extent that such court of competent
jurisdiction deems it lawful, valid and/or enforceable and as so limited shall remain in full force and effect, and (ii) not affect any other
provision of this Agreement or part thereof, each of which shall remain in full force and effect.

(d)

Governing Law. This Agreement shall be governed by, and interpreted in accordance with, the laws of the State of

Michigan, other than its conflict of laws principles.

(e)
interpretation of this Agreement.

Headings. The headings in this Agreement are for reference purposes only and shall not affect the meaning or

(f)

Notices. All notices required or permitted under this Agreement shall be in writing and shall be sufficiently made or
given if hand delivered or mailed by registered or certified mail, postage prepaid. Notice by mail shall be deemed delivered on the date on
which it is postmarked.

    Notices to the Company should be addressed to:

Vericel Corporation                
64 Sidney Street                
Cambridge, MA 02139            
Attention: Chief Financial Officer        

Notice to the Participant should be addressed to the Participant at the Participant’s address as it appears on the Company’s records.

The Company or the Participant may by writing to the other party, designate a different address for notices. If the receiving party

consents in advance, notice may be transmitted and

ACTIVE/106709337.3

5

received via telecopy or via such other electronic transmission mechanism as may be available to the parties. Such notices shall be deemed
delivered when received.

(g)

No Obligation to Continue Employment. Neither the Company nor any subsidiary is obligated by or as a result of
the Plan or this Agreement to continue the Participant in employment and neither the Plan nor this Agreement shall interfere in any way
with the right of the Company or any subsidiary to terminate the employment of the Participant at any time.

(h)

Data Privacy Consent. In order to administer the Plan and this Agreement and to implement or structure future

equity grants, the Company, its subsidiaries and Affiliates and certain agents thereof (together, the “Relevant Companies”) may process
any and all personal or professional data, including but not limited to Social Security or other identification number, home address and
telephone number, date of birth and other information that is necessary or desirable for the administration of the Plan and/or this
Agreement (the “Relevant Information”). By entering into this Agreement, the Participant (i) authorizes the Company to collect, process,
register and transfer to the Relevant Companies all Relevant Information; (ii) waives any privacy rights the Participant may have with
respect to the Relevant Information; (iii) authorizes the Relevant Companies to store and transmit such information in electronic form; and
(iv) authorizes the transfer of the Relevant Information to any jurisdiction in which the Relevant Companies consider appropriate. The
Participant shall have access to, and the right to change, the Relevant Information. Relevant Information will only be used in accordance
with applicable law.

(i)

Entire Agreement; Modification. The Agreement contains the entire agreement between the parties with respect to

the subject matter contained herein and may not be modified, except as provided in the Plan or in a written document signed by each of the
parties hereto, and may be rescinded only by a written agreement signed by both parties.

ACTIVE/106709337.3

6

Exhibit 10.33

Vericel Corporation 2019 Omnibus Incentive Plan
Non-Qualified Stock Option Award Agreement for Non-Employee Directors

AWARD AGREEMENT (the "Agreement"), effective as of [[GRANTDATE]] (the “Grant Date”), is entered into by and between

Vericel Corporation, a Michigan corporation (the “Company”), and [[FIRSTNAME]] [[LASTNAME]] (the “Participant”).

1.

Grant of Option. The Company hereby grants to the Participant a non-qualified stock option (the “Option”) to purchase

[[SHARESGRANTED]] shares of common stock of the Company, no par value (the “Shares”), at the exercise price of
$[[GRANTPRICE]] per Share (the “Exercise Price”). The Option is not intended to qualify as an incentive stock option under Section 422
of the Code.

2.

Subject to the Plan. This Agreement is subject to and governed by the terms and provisions of the Vericel Corporation 2019

Omnibus Incentive Plan (the “Plan”), and, unless the context requires otherwise, terms used herein shall have the same meaning as in the
Plan. In the event of a conflict between the provisions of the Plan and this Agreement, the Plan shall control.

3.

Term of Option. Unless the Option terminates earlier pursuant to the provisions of this Agreement, the Option shall expire

on the tenth anniversary of the Grant Date.

4.

Vesting. Subject to the discretion of the Committee to accelerate the exercisability of the Option, the Option shall become

vested and exercisable over a one year period following the grant date, in twelve (12) equal monthly installments, provided that the
Participant is then providing services to the Company as a Director.

5.

Exercise of Option

(a)    Manner of Exercise. To the extent vested, the Option may be exercised, in whole or in part, by delivering written

notice to the Company in such form as the Company may require from time to time. Such notice shall specify the number of Shares subject
to the Option as to which the Option is being exercised, and shall be accompanied by full payment of the Exercise Price of such Shares in a
manner permitted under the terms of Section 5.5 of the Plan. The Option may be exercised only in multiples of whole Shares and no
fractional Shares shall be issued.

(b)    Issuance of Shares. As soon as practicable following the exercise of the Option, payment of the Exercise Price for the

Shares as to which the Option is exercised and compliance to the satisfaction of the Committee with all requirements under applicable laws
or regulations in connection with such transfer and with the requirements hereof and of the Plan, the Company shall issue to the Participant
the applicable number of Shares in the form of fully paid and nonassessable Shares. The determination of the Committee as to such
compliance shall be final and binding on the Participant.

ACTIVE/106709323.2

Exhibit 10.33

(c)    Capitalization Adjustments. The number of Shares subject to the Option and the Exercise Price shall be equitably and

appropriately adjusted, if applicable, as provided in Section 11.2 of the Plan.

6.

Termination of Option.

(a)    Termination of Service as a Board Member. Unless the Option has earlier terminated, the Option shall terminate in its
entirety, regardless of whether the Option is vested, on the earlier of (i) twenty-four (24) months from the date that the Participant ceases to
be a member of the Board of Directors or (ii) the original expiration date of the Option. Subject to the discretion of the Committee to
permit continued vesting of the Option, if the Participant’s services as a Director terminates for any reason other than due to the
Participant’s death or Disability prior to the satisfaction of the vesting conditions set forth in Paragraph 4 above, any portion of the Option
that is not vested at the time the Participant ceases to be a Director shall immediately terminate and be of no further force or effect. Upon
termination of the Participant’s services as a Director due to the Participant’s death or Disability, this Option shall become vested and
exercisable in full. For purposes of this Award, “Disability” shall have the meaning set forth in Treas. Reg. Section 1.409A3(i)(4).

(b)    Extension of Exercise Period. Notwithstanding any provisions of paragraph (a) of this Section to the contrary, if

exercise of the Option following termination of service during the time period set forth in the applicable paragraph or sale during such
period of the Shares acquired on exercise would violate any of the provisions of the federal securities laws (or any Company policy related
thereto), the time period to exercise the Option shall be extended until the later of (i) forty-five (45) days after the date that the exercise of
the Option or sale of the Shares acquired on exercise would not be a violation of the federal securities laws (or a related Company policy),
or (ii) the end of the time period set forth in the applicable paragraph.

7.

Change in Control.

(a)    Effect on Option. In the event of a Change in Control, the Option shall (i) vest and become exercisable on the day

prior to the date of the Change in Control if the Participant is then providing services to the Company or an Affiliate and (ii) terminate on
the date of the Change in Control.

(b)    Notwithstanding the foregoing, if on the date of the Change in Control the Fair Market Value of one Share is less than

the Exercise Price, then the Option shall terminate as of the date of the Change in Control, except as otherwise determined by the
Committee.

8.

Miscellaneous.

(a)    No Rights of Stockholder. The Participant shall not have any of the rights of a stockholder with respect to the Shares

subject to this Option until such Shares have been issued to him or her upon the due exercise of the Option.

ACTIVE/106709323.2

Exhibit 10.33

(b)    Nontransferability of Option. Except to the extent and under such terms and conditions as determined by the

Committee, the Option shall be nontransferable otherwise than by will or the laws of descent and distribution, and during the lifetime of
the Participant, the Option may be exercised only by the Participant or, during the period the Participant is under a legal disability, by the
Participant's guardian or legal representative. Notwithstanding the foregoing, the Participant may, by delivering written notice to the
Company, in a form provided by or otherwise satisfactory to the Company, designate a third party who, in the event of the Participant’s
death, shall thereafter be entitled to exercise the Option.

(c)    Severability. If any provision of this Agreement shall be held unlawful or otherwise invalid or unenforceable in whole

or in part by a court of competent jurisdiction, such provision shall (i) be deemed limited to the extent that such court of competent
jurisdiction deems it lawful, valid and/or enforceable and as so limited shall remain in full force and effect, and (ii) not affect any other
provision of this Agreement or part thereof, each of which shall remain in full force and effect.

(d)    Governing Law. This Agreement shall be governed by, and interpreted in accordance with, the laws of the State of

Michigan, other than its conflict of laws principles.

(e)    Headings. The headings in this Agreement are for reference purposes only and shall not affect the meaning or

interpretation of this Agreement.

(f)    Notices. All notices required or permitted under this Agreement shall be in writing and shall be sufficiently made or

given if hand delivered or mailed by registered or certified mail, postage prepaid. Notice by mail shall be deemed delivered on the date on
which it is postmarked.

Notices to the Company should be addressed to:

    Vericel Corporation                

64 Sidney Street                
Cambridge, MA 02139            
Attention: Chief Financial Officer        

Notice to the Participant should be addressed to the Participant at the Participant’s address as it appears on the Company’s

records.

The Company or the Participant may by writing to the other party, designate a different address for notices. If the receiving

party consents in advance, notice may be transmitted and received via telecopy or via such other electronic transmission mechanism as
may be available to the parties. Such notices shall be deemed delivered when received.

(g)    No Obligation to Continue as a Director. Neither the Plan nor this Option confers upon the Participant any rights with

respect to continuance as a Director.

ACTIVE/106709323.2

        
Exhibit 10.33

(g)    Agreement Not a Contract. This Agreement (and the grant of the Option) is not an employment or service contract,

and nothing in the Option shall be deemed to create in any way whatsoever any obligation on Participant’s part to continue his or her
service, or of the Company or an Affiliate to continue Participant’s service.

(h)    Entire Agreement; Modification. The Agreement contains the entire agreement between the parties with respect to the

subject matter contained herein and may not be modified, except as provided in the Plan or in a written document signed by each of the
parties hereto, and may be rescinded only by a written agreement signed by both parties.

(i)    Data Privacy Consent. In order to administer the Plan and this Agreement and to implement or structure future equity
grants, the Company, its subsidiaries and affiliates and certain agents thereof (together, the “Relevant Companies”) may process any and
all personal or professional data, including but not limited to Social Security or other identification number, home address and telephone
number, date of birth and other information that is necessary or desirable for the administration of the Plan and/or this Agreement (the
“Relevant Information”). By entering into this Agreement, the Participant (i) authorizes the Company to collect, process, register and
transfer to the Relevant Companies all Relevant Information; (ii) waives any privacy rights the Participant may have with respect to the
Relevant Information; (iii) authorizes the Relevant Companies to store and transmit such information in electronic form; and (iv)
authorizes the transfer of the Relevant Information to any jurisdiction in which the Relevant Companies consider appropriate. The
Participant shall have access to, and the right to change, the Relevant Information. Relevant Information will only be used in accordance
with applicable law.

ACTIVE/106709323.2

IN WITNESS WHEREOF, the parties have executed the Agreement as of the date first above written.

Exhibit 10.33

VERICEL CORPORATION

By: __________________________________________

Title:    President and CEO

PARTICIPANT

__________________________________________

[_____________

ACTIVE/106709323.2

NOTICE OF EXERCISE OF
STOCK OPTION

TO:    [____________________________]

Pursuant to the Stock Option Agreement dated _________ __, 20__, under the Vericel Corporation 2019 Omnibus Incentive Plan,
the undersigned exercises the right to purchase __________ shares of the common stock of Vericel Corporation and encloses: (i) payment
of the purchase price in full; and (ii) executed copies of any additional documents and agreements required by the Stock Option
Agreement. All shares are to be issued to the undersigned in the name as printed below and delivered to the address shown.

Dated:    

Name    

Address    

Signature:

Social Security Number:    

Please print name as it is to appear on the stock certificate:

ACTIVE/106709323.2

    
    
Exhibit 10.34

Vericel Corporation 2019 Omnibus Incentive Plan
Restricted Stock Unit Award Agreement for Company Employees

Name of Participant:    [[FIRSTNAME]] [[LASTNAME]]

No. of Restricted Stock Units:    [[SHARESGRANTED]]

Grant Date:    [[GRANTDATE]]

Vesting Start Date:    [[VESTINGSTARTDATE]]

Pursuant to the Vericel Corporation 2019 Omnibus Incentive Plan as amended through the date hereof (the “Plan”), Vericel Corporation
(the “Company”) hereby grants an award of the number of Restricted Stock Units listed above (an “Award”) to the Participant named
above. Each Restricted Stock Unit shall relate to one share of common stock, no par value per share (each, a “Share”) of the Company.

1.

Restrictions on Transfer of Award. This Award may not be sold, transferred, pledged, assigned or otherwise encumbered or

disposed of by the Participant, and any Shares issuable with respect to the Award may not be sold, transferred, pledged, assigned or
otherwise encumbered or disposed of until (i) the Restricted Stock Units have vested as provided in Paragraph 2 of this Agreement and (ii)
Shares have been issued to the Participant in accordance with the terms of the Plan and this Agreement.

2.

Vesting of Restricted Stock Units. The restrictions and conditions of Paragraph 1 of this Agreement shall lapse as to 25% of

the number of Restricted Stock Units on each of the first four anniversaries of the Vesting Start Date (each such date, a “Vesting Date”),
provided that the Participant remains an employee of the Company or an Affiliate on the relevant Vesting Date. Subject to the terms of the
Plan, the Committee may at any time accelerate the vesting schedule specified in this Paragraph 2.

3.

Termination of Employment. Subject to the discretion of the Committee to permit continued vesting of the Restricted Stock

Units, if the Participant’s employment with the Company and its Affiliates terminates for any reason other than the Participant’s death or
Disability prior to the satisfaction of the vesting conditions set forth in Paragraph 2 above, any Restricted Stock Units that have not vested
as of such date shall automatically and without notice terminate and be forfeited, and neither the Participant nor any of his or her
successors, heirs, assigns, or personal representatives will thereafter have any further rights or interests in such unvested Restricted Stock
Units. Upon termination of the Participant’s employment due to the Participant’s death or Disability, the restrictions and conditions of
Paragraph 1 of this Agreement shall lapse as to 100% of the number of Restricted Stock Units. For purposes of this Award, “Disability”
shall have the meaning set forth in Treas. Reg. Section 1.409A3(i)(4).

4.

Issuance of Shares. As soon as practicable following each Vesting Date (but in no event later than two and one-half months

after the end of the year in which the Vesting Date occurs), the Company shall issue to the Participant the number of Shares equal to the
aggregate

ACTIVE/106709141.3

number of Restricted Stock Units that have vested pursuant to Paragraph 2 of this Agreement on such date and the Participant shall
thereafter have all the rights of a stockholder of the Company with respect to such Shares.

5.

Change in Control.

(a)

Effect on Award. In the event of a Change in Control, to the extent the successor company (or a subsidiary or parent

thereof) does not assume or substitute for the Award on substantially the same terms and conditions, the Award shall (i) vest and become
nonforfeitable on the day prior to the date of the Change in Control if the Participant is then employed by the Company or an Affiliate and
(ii) terminate on the date of the Change in Control. In the event of a Change in Control, to the extent the successor company (or a
subsidiary or parent thereof) assumes or substitutes for the Award on substantially the same terms and conditions (which may include
providing for settlement in the common stock of the successor company (or a subsidiary or parent thereof)), if within twelve (12) months
following the date of the Change in Control the Participant’s employment is terminated by the Company or an Affiliate (or the successor
company or a subsidiary or parent thereof) without Cause or by the Participant for Good Reason, the Award shall become fully vested and
nonforfeitable on the date the Participant’s employment is terminated.

(b)

Cause. For purposes of this Agreement, except as otherwise provided in paragraph (d) of this Section, “Cause” shall
mean a determination by the Committee that the Participant has (i) materially breached his or her employment or service contract with the
Company, (ii) been engaged in disloyalty to the Company or an Affiliate, including, without limitation, fraud, embezzlement, theft,
commission of a felony or proven dishonesty in the course of his or her employment or service, which will materially harm the interests of
the Company or the Affiliate, (iii) disclosed trade secrets or confidential information of the Company to persons not entitled to receive
such information, (iv) breached any written noncompetition or nonsolicitation agreement between the Participant and the Company or an
Affiliate in a manner which the Committee determines will cause material harm to the interests of the Company or an Affiliate, or
(v) engaged in such other behavior materially detrimental to the interests of the Company, in each case as the Committee determines. The
Committee’s determination of the reason for termination of the Participant’s employment shall be conclusive and binding on the
Participant and his or her representatives or legatees.

(c)

Good Reason. For purposes of this Agreement, except as otherwise provided in paragraph (d) of this Section, “Good
Reason” shall mean (i) a reduction by the Company or an Affiliate or a successor company (or a subsidiary or parent thereof) of more than
10% in Participant’s rate of annual base salary as in effect immediately prior to such Change in Control; (ii) a reduction by the Company or
an Affiliate or a successor company (or a subsidiary or parent thereof) of more than 10% of the Participant’s individual annual target or
bonus opportunity, except under circumstances where the Company or an Affiliate or a successor company (or a subsidiary or parent
thereof) implement changes to the bonus structure of similarly situated employees, including but not limited to changes to the bonus
structure designed to integrate the Company’s or Affiliate’s personnel with other personnel of the successor company (or an subsidiary or
parent thereof); (iii) a significant and substantial

ACTIVE/106709141.3                 2

    
reduction by the Company or an Affiliate or a successor company (or a subsidiary or parent thereof) of the Participant’s responsibilities
and authority, as compared with the Participant’s responsibilities and authority in effect immediately preceding the Change in Control; or
(iv) any requirement of the Company or an Affiliate or a successor company (or a subsidiary or parent thereof) that Participant be based
anywhere more than fifty (50) miles from Participant’s primary office location at the time of the Change in Control; provided the
Participant provides at least ninety (90) days’ notice to the Company following the initial occurrence of any such event and the Company
fails to cure such event within thirty (30) days thereafter.

(d)

Other Agreement or Plan. The provisions of this Section (including the definitions of Cause and Good Reason),
shall be superseded by the specific provisions, if any, of a written employment or severance agreement between the Participant and the
Company or a severance plan of the Company covering the Participant, including a change in control severance agreement or plan, to the
extent such a provision provides a greater benefit to the Participant.

6.

Incorporation of Plan. Notwithstanding anything herein to the contrary, this Agreement shall be subject to and governed by

all the terms and conditions of the Plan, including the powers of the Committee set forth in Section 4.2 of the Plan. Capitalized terms in
this Agreement shall have the meaning specified in the Plan, unless a different meaning is specified herein.

7.

Tax Withholding. The Participant shall, not later than the date as of which the receipt of this Award becomes a taxable event

for Federal income tax purposes, pay to the Company or make arrangements satisfactory to the Committee for payment of any Federal,
state, and local taxes required by law to be withheld on account of such taxable event. Unless otherwise determined by the Committee, the
Company shall cause the required tax withholding obligation to be satisfied by withholding from Shares to be issued to the Participant a
number of Shares with an aggregate Fair Market Value that would satisfy the withholding amount due.

8.

Section 409A of the Code. This Agreement shall be interpreted in such a manner that all provisions relating to the

settlement of the Award are exempt from the requirements of Section 409A of the Code as “short-term deferrals” as described in Section
409A of the Code.

9.

Severability. If any provision of this Agreement shall be held unlawful or otherwise invalid or unenforceable in whole or in
part by a court of competent jurisdiction, such provision shall (i) be deemed limited to the extent that such court of competent jurisdiction
deems it lawful, valid and/or enforceable and as so limited shall remain in full force and effect, and (ii) not affect any other provision of
this Agreement or part thereof, each of which shall remain in full force and effect.

10.

Governing Law. This Agreement shall be governed by, and interpreted in accordance with, the laws of the State of

Michigan, other than its conflict of laws principles.

11.
of this Agreement.

Headings. The headings in this Agreement are for reference purposes only and shall not affect the meaning or interpretation

ACTIVE/106709141.3                 3

    
12.

Notices. All notices required or permitted under this Agreement shall be in writing and shall be sufficiently made or given if
hand delivered or mailed by registered or certified mail, postage prepaid. Notice by mail shall be deemed delivered on the date on which it
is postmarked.

Notices to the Company should be addressed to:

    Vericel Corporation                

64 Sidney Street                
Cambridge, MA 02139            
Attention: Chief Financial Officer        

Notice to the Participant should be addressed to the Participant at the Participant’s address as it appears on the Company’s

records.

The Company or the Participant may by writing to the other party, designate a different address for notices. If the receiving

party consents in advance, notice may be transmitted and received via telecopy or via such other electronic transmission mechanism as
may be available to the parties. Such notices shall be deemed delivered when received.

13.

No Obligation to Continue Employment. Neither the Company nor any Affiliate is obligated by or as a result of the Plan or
this Agreement to continue the Participant in employment and neither the Plan nor this Agreement shall interfere in any way with the right
of the Company or any Affiliate to terminate the employment of the Participant at any time.

14.

Entire Agreement; Modification. The Agreement contains the entire agreement between the parties with respect to the

subject matter contained herein and may not be modified, except as provided in the Plan or in a written document signed by each of the
parties hereto, and may be rescinded only by a written agreement signed by both parties.

15.

Data Privacy Consent. In order to administer the Plan and this Agreement and to implement or structure future equity

grants, the Company, its subsidiaries and affiliates and certain agents thereof (together, the “Relevant Companies”) may process any and
all personal or professional data, including but not limited to Social Security or other identification number, home address and telephone
number, date of birth and other information that is necessary or desirable for the administration of the Plan and/or this Agreement (the
“Relevant Information”). By entering into this Agreement, the Participant (i) authorizes the Company to collect, process, register and
transfer to the Relevant Companies all Relevant Information; (ii) waives any privacy rights the Participant may have with respect to the
Relevant Information; (iii) authorizes the Relevant Companies to store and transmit such information in electronic form; and (iv)
authorizes the transfer of the Relevant Information to any jurisdiction in which the Relevant Companies consider appropriate. The
Participant shall have access to, and the right to change, the Relevant Information. Relevant Information will only be used in accordance
with applicable law.

ACTIVE/106709141.3                 4

    
Exhibit 10.35

Vericel Corporation 2019 Omnibus Incentive Plan
Restricted Stock Unit Award Agreement for Non-Employee Directors

Name of Participant:        

No. of Restricted Stock Units:        

Grant Date:        

Vesting Start Date:        

Pursuant to the Vericel Corporation 2019 Omnibus Incentive Plan as amended through the date hereof (the “Plan”), Vericel
Corporation (the “Company”) hereby grants an award of the number of Restricted Stock Units listed above (an “Award”) to the Participant
named above. Each Restricted Stock Unit shall relate to one share of common stock, no par value per share (each, a “Share”) of the
Company.

1.

Restrictions on Transfer of Award. This Award may not be sold, transferred, pledged, assigned or otherwise encumbered or

disposed of by the Participant, and any Shares issuable with respect to the Award may not be sold, transferred, pledged, assigned or
otherwise encumbered or disposed of until (i) the Restricted Stock Units have vested as provided in Paragraph 2 of this Agreement and (ii)
Shares have been issued to the Participant in accordance with the terms of the Plan and this Agreement.

2.

Vesting of Restricted Stock Units. The restrictions and conditions of Paragraph 1 of this Agreement shall lapse as to 100%

of the number of Restricted Stock Units on the earlier of the first anniversary of the Vesting Start Date or the date of the first Annual
Meeting of Stockholders following the Vesting Start Date (such date, the “Vesting Date”), provided that the Participant is providing
services to the Company as a Director on the relevant Vesting Date. Subject to the terms of the Plan, the Committee may at any time
accelerate the vesting schedule specified in this Paragraph 2.

3.

Termination of Service. Subject to the discretion of the Committee to permit continued vesting of the Restricted Stock

Units, if the Participant’s services as a Director terminates for any reason other than due to the Participant’s death or Disability prior to the
satisfaction of the vesting conditions set forth in Paragraph 2 above, any Restricted Stock Units that have not vested as of such date shall
automatically and without notice terminate and be forfeited, and neither the Participant nor any of his or her successors, heirs, assigns, or
personal representatives will thereafter have any further rights or interests in such unvested Restricted Stock Units. Upon termination of
the Participant’s services as a Director due to the Participant’s death or Disability, the restrictions and conditions of Paragraph 1 of this
Agreement shall lapse as to 100% of the number of Restricted Stock Units. For purposes of this Award, “Disability” shall have the
meaning set forth in Treas. Reg. Section 1.409A3(i)(4).

ACTIVE/106709081.2

4.

Issuance of Shares. As soon as practicable following each Vesting Date (but in no event later than two and one-half months

after the end of the year in which the Vesting Date occurs), the Company shall issue to the Participant the number of Shares equal to the
aggregate number of Restricted Stock Units that have vested pursuant to Paragraph 2 of this Agreement on such date and the Participant
shall thereafter have all the rights of a stockholder of the Company with respect to such Shares.

5.

Change in Control. In the event of a Change in Control, the Award shall (i) become fully vested and nonforfeitable on the
day prior to the date of the Change in Control if the Participant is then providing services to the Company as a Director and (ii) terminate
on the date of the Change in Control.

6.

Incorporation of Plan. Notwithstanding anything herein to the contrary, this Agreement shall be subject to and governed by

all the terms and conditions of the Plan, including the powers of the Committee set forth in Section 4.2 of the Plan. Capitalized terms in
this Agreement shall have the meaning specified in the Plan, unless a different meaning is specified herein.

7.

Section 409A of the Code. This Agreement shall be interpreted in such a manner that all provisions relating to the

settlement of the Award are exempt from the requirements of Section 409A of the Code as “short-term deferrals” as described in Section
409A of the Code.

8.

Severability. If any provision of this Agreement shall be held unlawful or otherwise invalid or unenforceable in whole or in
part by a court of competent jurisdiction, such provision shall (i) be deemed limited to the extent that such court of competent jurisdiction
deems it lawful, valid and/or enforceable and as so limited shall remain in full force and effect, and (ii) not affect any other provision of
this Agreement or part thereof, each of which shall remain in full force and effect.

9.

Governing Law. This Agreement shall be governed by, and interpreted in accordance with, the laws of the State of

Michigan, other than its conflict of laws principles.

10.
of this Agreement.

Headings. The headings in this Agreement are for reference purposes only and shall not affect the meaning or interpretation

11.

Notices. All notices required or permitted under this Agreement shall be in writing and shall be sufficiently made or given if
hand delivered or mailed by registered or certified mail, postage prepaid. Notice by mail shall be deemed delivered on the date on which it
is postmarked.

Notices to the Company should be addressed to:

    Vericel Corporation                

64 Sidney Street                
Cambridge, MA 02139            
Attention: Chief Financial Officer        

ACTIVE/106709081.2

Notice to the Participant should be addressed to the Participant at the Participant’s address as it appears on the Company’s

records.

The Company or the Participant may by writing to the other party, designate a different address for notices. If the receiving

party consents in advance, notice may be transmitted and received via telecopy or via such other electronic transmission mechanism as
may be available to the parties. Such notices shall be deemed delivered when received.

12.

No Obligation to Continue as a Director. Neither the Plan nor this Award confers upon the Participant any rights with

respect to continuance as a Director.

13.

Entire Agreement; Modification. The Agreement contains the entire agreement between the parties with respect to the

subject matter contained herein and may not be modified, except as provided in the Plan or in a written document signed by each of the
parties hereto, and may be rescinded only by a written agreement signed by both parties.

14.

Data Privacy Consent. In order to administer the Plan and this Agreement and to implement or structure future equity

grants, the Company, its subsidiaries and affiliates and certain agents thereof (together, the “Relevant Companies”) may process any and
all personal or professional data, including but not limited to Social Security or other identification number, home address and telephone
number, date of birth and other information that is necessary or desirable for the administration of the Plan and/or this Agreement (the
“Relevant Information”). By entering into this Agreement, the Participant (i) authorizes the Company to collect, process, register and
transfer to the Relevant Companies all Relevant Information; (ii) waives any privacy rights the Participant may have with respect to the
Relevant Information; (iii) authorizes the Relevant Companies to store and transmit such information in electronic form; and (iv)
authorizes the transfer of the Relevant Information to any jurisdiction in which the Relevant Companies consider appropriate. The
Participant shall have access to, and the right to change, the Relevant Information. Relevant Information will only be used in accordance
with applicable law.

ACTIVE/106709081.2

IN WITNESS WHEREOF, the parties have executed the Agreement as of the date first above written.

VERICEL CORPORATION

By: __________________________________________

Title:    President and CEO

PARTICIPANT

__________________________________________

[_____________]

ACTIVE/106709081.2

ACTIVE/98683109.4
ACTIVE/106709081.2

Exhibit 10.43

EMPLOYMENT AGREEMENT

This Employment Agreement (“Agreement”) is entered into between Vericel Corporation, a Michigan corporation (the

“Company”) and Sean C. Flynn (the “Executive”), effective as of November 4, 2019 (the “Effective Date”).

WHEREAS, the Company and the Executive previously entered into that certain offer letter dated as of October 8, 2019 (the “Prior

Agreement”), and both parties desire to supersede and replace the terms set forth in the Prior Agreement with the terms set forth herein;
and

WHEREAS, the Company desires to employ the Executive and the Executive desires to be employed by the Company on the terms

contained herein.

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

consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows:

1.

Position and Duties. The Executive’s employment with the Company will commence on the Effective Date. The Executive

shall serve as Vice President and General Counsel of the Company and shall have such powers and duties as may from time to time be
prescribed by the Chief Executive Officer of the Company (the “CEO”) or other authorized executive. The Executive shall devote his full
working time and efforts to the business and affairs of the Company. Notwithstanding the foregoing, the Executive may engage in
religious, charitable or other community activities as long as such services and activities are disclosed to the CEO and do not materially
interfere with the Executive’s performance of his duties to the Company as provided in this Agreement.

2.

Compensation and Related Matters.

(a) Base Salary. The Executive’s annual base salary shall be $340,000. The Executive’s base salary may be redetermined by
the Company’s Compensation Committee, after consultation with the CEO. The base salary in effect at any given time is referred to herein
as “Base Salary.” The Base Salary shall be payable in a manner that is consistent with the Company’s usual payroll practices for senior
executives.

(b) Incentive Compensation. The Executive shall be eligible to receive cash incentive compensation as determined by the

Company’s Compensation Committee from time to time. The Executive’s target annual incentive compensation shall be Forty Percent
(40%) of his Base Salary, and the actual bonus amount shall be determined by the Company’s Compensation Committee. The target annual
incentive compensation in effect at any given time is referred to herein as “Target Bonus.” The Target Bonus may be redetermined by the
Company’s Compensation Committee, after consultation with the CEO. To be eligible for incentive compensation, the Executive must be
employed by the Company on the day such incentive compensation is paid.

ACTIVE/101233977.1

(c) Equity Compensation. The Executive acknowledges and agrees that, in connection with the commencement of his
employment, he will be granted an initial equity grant in the form of an option to purchase 150,000 shares of the Company’s common
stock, which shall vest and be subject to the terms and conditions of the underlying equity award agreement and the Company’s 2019
Omnibus Incentive Plan, as may be amended or restated from time to time (collectively, the “Equity Documents”). From time to time and
at the discretion of the Company’s Compensation Committee, the Company may grant to the Executive equity compensation, including
options to purchase shares of the Company’s common stock at an exercise price equal to the fair market value of the Company’s common
stock on the effective date of grant.

(d) Tax Reporting. The Company will determine in its reasonable, good faith judgment what, if any, of the Executive’s

reimbursed travel and lodging and relocation expenses are for nondeductible expenses in accordance with applicable law and will comply
with associated withholding and tax reporting obligations.

(e) Expenses. The Executive shall be entitled to receive prompt reimbursement for all reasonable business expenses

incurred by him in performing services hereunder, in accordance with the policies and procedures then in effect and established by the
Company for its senior executive officers.

(f) Customary Fringe Benefits. The Executive shall be entitled to such fringe benefits as the Company customarily makes

available to the Company’s senior executives (collectively, “Fringe Benefits”). The Fringe Benefits shall include sick leave, health
insurance coverage, and 401(k) plan participation, in accordance with the terms and provisions of such plans, policies and arrangements as
adopted by the Company from time to time during the term of this Agreement. The Company reserves the right to change the Fringe
Benefits on a prospective basis, at any time, effective upon delivery of written notice to Executive. Executive shall not be entitled to
receive payments in lieu of Fringe Benefits, other than for earned and accumulated but unused vacation at the time the employment
relationship terminates.

(g) Paid Time Off. The Executive is entitled to accrue 16.67 hours per month, equaling twenty-five (25) days per year, of

paid time off (including statutory sick leave), pro-rated for any partial calendar year during the term of this Agreement, in accordance with
the Company’s Paid Time Off policy (“Paid Time Off”). Executive also shall be entitled to such paid holidays as are established by the
Company for all regular full-time employees.

3.

Termination. The Executive’s employment hereunder may be terminated without any breach of this Agreement under the

following circumstances:

(a) Death. The Executive’s employment hereunder shall terminate upon his death.

(b) Disability. The Company may terminate the Executive’s employment if he is disabled and unable to perform the

essential functions of the Executive’s then existing position or positions under this Agreement with or without reasonable accommodation
for a period of 180 days (which need not be consecutive) in any 12-month period. If any question shall arise as to

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whether during any period the Executive is disabled so as to be unable to perform the essential functions of the Executive’s then existing
position or positions with or without reasonable accommodation, the Executive may, and at the request of the Company shall, submit to the
Company a certification in reasonable detail by a physician selected by the Company to whom the Executive or the Executive’s guardian
has no reasonable objection as to whether the Executive is so disabled or how long such disability is expected to continue, and such
certification shall for the purposes of this Agreement be conclusive of the issue. The Executive shall cooperate with any reasonable request
of the physician in connection with such certification. If such question shall arise and the Executive shall fail to submit such certification,
the Company’s determination of such issue shall be binding on the Executive. Nothing in this Section 3(b) shall be construed to waive the
Executive’s rights, if any, under existing law including, without limitation, the Family and Medical Leave Act of 1993, 29 U.S.C. §2601 et
seq. and the Americans with Disabilities Act, 42 U.S.C. §12101 et seq.

(c) Termination by Company for Cause. The Company may terminate the Executive’s employment hereunder for Cause.

For purposes of this Agreement, “Cause” shall mean: (i) conduct by the Executive constituting a material act of misconduct in connection
with the performance of his duties, including, without limitation, misappropriation of funds or property of the Company or any of its
subsidiaries or affiliates other than the occasional, customary and de minimis use of Company property for personal purposes; (ii) the
commission by the Executive of any felony or a misdemeanor involving moral turpitude, deceit, dishonesty or fraud, or any conduct by the
Executive that would reasonably be expected to result in material injury or reputational harm to the Company or any of its subsidiaries and
affiliates if he were retained in his position; (iii) continued non-performance by the Executive of his duties hereunder (other than by reason
of the Executive’s physical or mental illness, incapacity or disability) which has continued for more than 15 days following written notice
from the CEO (or the CEO’s designee); (iv) a breach by the Executive of any of the provisions contained in Section 7 of this Agreement or
the Restrictive Covenant Agreement (as defined below); (v) a material violation by the Executive of the Company’s written employment
policies, or (vi) failure to cooperate with a bona fide internal investigation or an investigation by regulatory or law enforcement authorities,
after being instructed by the Company to cooperate, or the willful destruction or failure to preserve documents or other materials known to
be relevant to such investigation or the inducement of others to fail to cooperate or to produce documents or other materials in connection
with such investigation. Any determination of Cause by the Company shall be conclusive.

(d) Termination by the Company without Cause. The Company may terminate the Executive’s employment hereunder at

any time without Cause. Any termination by the Company of the Executive’s employment under this Agreement which does not constitute
a termination for Cause under Section 3(c) and does not result from the death or disability of the Executive under Section 3(a) or (b) shall
be deemed a termination without Cause.

(e) Termination by the Executive. The Executive may terminate his employment hereunder at any time for any reason,

including but not limited to Good Reason. For purposes of this Agreement, “Good Reason” shall mean that the Executive has complied
with the “Good

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Reason Process” (hereinafter defined) following the occurrence of any of the following events: (i) a material diminution in the Executive’s
responsibilities, authority or duties; (ii) a material diminution in the Executive’s Base Salary except for across-the-board salary reductions
based on the Company’s financial performance similarly affecting all or substantially all senior management employees of the Company;
(iii) the material breach of this Agreement by the Company; or (iv) any change in the location of Executive’s locus of employment that is
more than fifty (50) miles from the current headquarters of the Company. “Good Reason Process” shall mean that (i) the Executive
reasonably determines in good faith that a “Good Reason” condition has occurred; (ii) the Executive notifies the Company in writing of the
first occurrence of the Good Reason condition within 30 days of the first occurrence of such condition; (iii) the Executive cooperates in
good faith with the Company’s efforts, for a period not less than 30 days following such notice (the “Cure Period”), to remedy the
condition; (iv) notwithstanding such efforts, the Good Reason condition continues to exist; and (v) the Executive terminates his
employment within 30 days after the end of the Cure Period. If the Company cures the Good Reason condition during the Cure Period,
Good Reason shall be deemed not to have occurred.

(f) Notice of Termination. Except for termination as specified in Section 3(a), any termination of the Executive’s

employment by the Company or any such termination by the Executive shall be communicated by written Notice of Termination to the
other party hereto. For purposes of this Agreement, a “Notice of Termination” shall mean a notice which shall indicate the specific
termination provision in this Agreement relied upon.

(g) Date of Termination. “Date of Termination” shall mean: (i) if the Executive’s employment is terminated by his death,

the date of his death; (ii) if the Executive’s employment is terminated on account of disability under Section 3(b), by the Company for
Cause under Section 3(c) or by the Company without Cause under Section 3(d), the date on which Notice of Termination is given unless
another date is specified therein; (iii) if the Executive’s employment is terminated by the Executive under Section 3(e) other than for Good
Reason, 30 days after the date on which a Notice of Termination is given, and (iv) if the Executive’s employment is terminated by the
Executive under Section 3(e) for Good Reason, the date on which a Notice of Termination is given after the end of the Cure Period.
Notwithstanding the foregoing, in the event that the Executive gives a Notice of Termination to the Company, the Company may
unilaterally accelerate the Date of Termination and such acceleration shall not result in a termination by the Company for purposes of this
Agreement.

4.

Compensation Upon Termination.

(a) Termination Generally. If the Executive’s employment with the Company terminates for any reason, the Company shall

pay or provide to the Executive (or to his authorized representative or estate) any earned but unpaid Base Salary, unpaid expense
reimbursements, accrued but unused Paid Time Off all through the Date of Termination, and any vested benefits the Executive may have
under any employee benefit plan of the Company (the “Accrued Benefit”) on or before the time required by law but in no event more than
30 days after the Executive’s Date of Termination.

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(b) Termination by the Company without Cause or by the Executive for Good Reason. If the Executive’s employment is

terminated by the Company without Cause as provided in Section 3(d), or the Executive terminates his employment for Good Reason as
provided in Section 3(e), then the Company shall, through the Date of Termination, pay the Executive his Accrued Benefit. In addition,
subject to (i) the Executive signing a separation agreement in a form and manner satisfactory to the Company which includes a general
release of claims in favor of the Company and related persons and entities, a reaffirmation of all of the Executive’s Continuing Obligations
(as defined below), and, in the Company’s sole discretion, a one-year post-employment noncompetition agreement, and shall provide that
if the Executive breaches any of the Continuing Obligations, all payments of the Severance Amount shall immediately cease (the
“Release”) and (ii) such Release becoming irrevocable within the time period set forth in such Release, but in no event later than 60 days
following the Date of Termination, which shall include a seven (7) business day revocation period:

(i) the Company shall pay the Executive an amount equal to twelve (12) months of the Executive’s Base Salary (the

“Severance Amount”); provided in the event the Executive is entitled to any payments pursuant to the Restrictive Covenant
Agreement, the Severance Amount received in any calendar year will be reduced by the amount the Executive is paid in the same
such calendar year pursuant to the Restrictive Covenant Agreement (the “Restrictive Covenant Agreement Setoff”);

(ii) if the Executive was participating in the Company’s group health plan immediately prior to the Date of

Termination and elects continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended
(“COBRA”), then the Company shall pay to the Executive a monthly cash payment for twelve (12) months or the Executive’s
COBRA health continuation period, whichever ends earlier, in an amount equal to the monthly employer contribution that the
Company would have made to provide health insurance to the Executive if the Executive had remained employed by the Company.
The Executive may continue to participate in COBRA benefits following the expiration of the twelve (12) months, at his sole cost,
provided that he remains eligible for such participation; and

(iii) the amounts payable under this Section 4(b) shall be paid out in substantially equal installments in accordance

with the Company’s payroll practice over twelve (12) months commencing within 60 days after the Date of Termination; provided,
however, that if the 60-day period begins in one calendar year and ends in a second calendar year, the Severance Amount shall
begin to be paid in the second calendar year by the last day of such 60-day period; provided, further, that the initial payment shall
include a catch-up payment to cover amounts retroactive to the day immediately following the Date of Termination. Each payment
pursuant to this Agreement is intended to constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)
(2).

5.

Change in Control Payment. The provisions of this Section 5 set forth certain terms of an agreement reached between the

Executive and the Company regarding the

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Executive’s rights and obligations upon the occurrence of a Change in Control of the Company. These provisions are intended to assure
and encourage in advance the Executive’s continued attention and dedication to his assigned duties and his objectivity during the pendency
and after the occurrence of any such event. These provisions shall apply in lieu of, and expressly supersede, the provisions of Section 4(b)
regarding severance pay and benefits upon a termination of employment, if such termination of employment occurs within eighteen (18)
months after the occurrence of the first event constituting a Change in Control (the “Change in Control Period”). These provisions shall
terminate and be of no further force or effect beginning eighteen (18) months after the occurrence of a Change in Control.

(a) Change in Control. If the Executive’s employment is terminated by the Company without Cause as provided in Section
3(d) or the Executive terminates his employment for Good Reason as provided in Section 3(e), and the Date of Termination occurs within
the Change in Control Period, then, subject to the signing of the Release by the Executive and such Release becoming irrevocable within
the period set forth in such Release, but in no event later than 60 days following the Date of Termination:

(i) the Company shall pay the Executive a lump sum in cash in an amount equal to one (1) multiplied by the sum of

(A) the Executive’s then-effective Base Salary, and (B) the Executive’s Target Bonus for the year during which the Date of
Termination occurs (the “Change in Control Payment”); provided the Change in Control Payment shall be reduced by the amount
of the Restrictive Covenant Agreement Setoff, if applicable, paid or to be paid in the same calendar year;

(ii) the Company shall pay a prorated annual performance bonus (the “Prorated Annual Bonus”) equal to (x) the

Executive’s Target Bonus for the year during which the Date of Termination occurs multiplied by (y) a fraction, the numerator of
which is the number of days in the fiscal year in which the Executive was employed through the Date of Termination and the
denominator of which is 365, provided that the Prorated Annual Bonus shall be less the amount of any annual performance bonus,
or advance thereof, previously paid for the period associated with the Prorated Annual Bonus;

(iii) notwithstanding anything to the contrary in any applicable option agreement or stock-based award agreement,

all time-based stock options and other stock-based awards held by the Executive shall immediately accelerate and become fully
exercisable or nonforfeitable as of the Date of Termination; and

(iv) if the Executive was participating in the Company’s group health plan immediately prior to the Date of

Termination and elects COBRA health continuation, then the Company shall pay to the Executive a monthly cash payment for
twelve (12) months or the Executive’s COBRA health continuation period, whichever ends earlier, in an amount equal to the
monthly employer contribution that the Company would have made to provide health insurance to the Executive if the Executive
had remained employed by the Company. The Executive may continue to participate in COBRA

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benefits following the expiration of the twelve (12) months, at his sole cost, provided that he remains eligible for such participation.

(v) The amounts payable under this Section 5(a) shall be paid or commence to be paid within 60 days after the Date

of Termination; provided, however, that if the 60-day period begins in one calendar year and ends in a second calendar year, such
payment shall be paid or commence to be paid in the second calendar year by the last day of such 60-day period.

(b) Additional Limitation.

(i) Anything in this Agreement to the contrary notwithstanding, in the event that the amount of any compensation,

payment or distribution by the Company to or for the benefit of the Executive, whether paid or payable or distributed or
distributable pursuant to the terms of this Agreement or otherwise, calculated in a manner consistent with Section 280G of the
Code and the applicable regulations thereunder (the “Severance Payments”), would be subject to the excise tax imposed by Section
4999 of the Code, the following provisions shall apply:

(A) If the Severance Payments, reduced by the sum of (1) the Excise Tax and (2) the total of the Federal, state, and

local income and employment taxes payable by the Executive on the amount of the Severance Payments which are in
excess of the Threshold Amount, are greater than or equal to the Threshold Amount, the Executive shall be entitled to the
full benefits payable under this Agreement.

(B) If the Threshold Amount is less than (x) the Severance Payments, but greater than (y) the Severance Payments
reduced by the sum of (1) the Excise Tax and (2) the total of the Federal, state, and local income and employment taxes on
the amount of the Severance Payments which are in excess of the Threshold Amount, then the Severance Payments shall be
reduced (but not below zero) to the extent necessary so that the sum of all Severance Payments shall not exceed the
Threshold Amount. In such event, the Severance Payments shall be reduced in the following order: (1) cash payments not
subject to Section 409A of the Code; (2) cash payments subject to Section 409A of the Code; (3) equity-based payments
and acceleration; and (4) non-cash forms of benefits. To the extent any payment is to be made over time (e.g., in
installments, etc.), then the payments shall be reduced in reverse chronological order.

(ii) For the purposes of this Section 5(b), “Threshold Amount” shall mean three times the Executive’s “base

amount” within the meaning of Section 280G(b)(3) of the Code and the regulations promulgated thereunder less one dollar ($1.00);
and “Excise Tax” shall mean the excise tax imposed by Section 4999 of the Code, and any interest or penalties incurred by the
Executive with respect to such excise tax.

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(iii) The determination as to which of the alternative provisions of Section 5(b)(i) shall apply to the Executive shall

be made by a nationally recognized accounting firm selected by the Company (the “Accounting Firm”), which shall provide
detailed supporting calculations both to the Company and the Executive within 15 business days of the Date of Termination, if
applicable, or at such earlier time as is reasonably requested by the Company or the Executive. For purposes of determining which
of the alternative provisions of Section 5(b)(i) shall apply, the Executive shall be deemed to pay federal income taxes at the highest
marginal rate of federal income taxation applicable to individuals for the calendar year in which the determination is to be made,
and state and local income taxes at the highest marginal rates of individual taxation in the state and locality of the Executive’s
residence on the Date of Termination, net of the maximum reduction in federal income taxes which could be obtained from
deduction of such state and local taxes. Any determination by the Accounting Firm shall be binding upon the Company and the
Executive.

(b) Definitions. For purposes of this Section 5, the following terms shall have the following meanings:

“Change in Control” shall mean any of the following:

(i) any “person,” as such term is used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934, as

amended (the “Act”) (other than the Company, any of its subsidiaries, or any trustee, fiduciary or other person or entity holding
securities under any employee benefit plan or trust of the Company or any of its subsidiaries), together with all “affiliates” and
“associates” (as such terms are defined in Rule 12b-2 under the Act) of such person, shall become the “beneficial owner” (as such
term is defined in Rule 13d-3 under the Act), directly or indirectly, of securities of the Company representing 50 percent or more of
the combined voting power of the Company’s then outstanding securities having the right to vote in an election of the Board
(“Voting Securities”) (in such case other than as a result of an acquisition of securities directly from the Company); or

(ii) the date a majority of the members of the Board is replaced during any 12-month period by directors whose

appointment or election is not endorsed by a majority of the members of the Board before the date of the appointment or election;
or

(iii) the consummation of (A) any consolidation or merger of the Company where the stockholders of the Company,

immediately prior to the consolidation or merger, would not, immediately after the consolidation or merger, beneficially own (as
such term is defined in Rule 13d-3 under the Act), directly or indirectly, shares representing in the aggregate more than 50 percent
of the voting shares of the Company issuing cash or securities in the consolidation or merger (or of its ultimate parent corporation,
if any), or (B) any sale or other transfer (in one transaction or a series of transactions contemplated or arranged by any party as a
single plan) of all or substantially all of the assets of the Company.

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Notwithstanding the foregoing, a “Change in Control” shall not be deemed to have occurred for purposes of the foregoing clause (i)

solely as the result of an acquisition of securities by the Company which, by reducing the number of shares of Voting Securities
outstanding, increases the proportionate number of Voting Securities beneficially owned by any person to 50 percent or more of the
combined voting power of all of the then outstanding Voting Securities; provided, however, that if any person referred to in this sentence
shall thereafter become the beneficial owner of any additional shares of Voting Securities (other than pursuant to a stock split, stock
dividend, or similar transaction or as a result of an acquisition of securities directly from the Company) and immediately thereafter
beneficially owns 50 percent or more of the combined voting power of all of the then outstanding Voting Securities, then a “Change in
Control” shall be deemed to have occurred for purposes of the foregoing clause (i).

6.

Section 409A.

(a) Anything in this Agreement to the contrary notwithstanding, if at the time of the Executive’s separation from service

within the meaning of Section 409A of the Code, the Company determines that the Executive is a “specified employee” within the
meaning of Section 409A(a)(2)(B)(i) of the Code, then to the extent any payment or benefit that the Executive becomes entitled to under
this Agreement or otherwise on account of the Executive’s separation from service would be considered deferred compensation subject to
the 20 percent additional tax imposed pursuant to Section 409A(a) of the Code as a result of the application of Section 409A(a)(2)(B)(i) of
the Code, such payment shall not be payable and such benefit shall not be provided until the date that is the earlier of (A) six months and
one day after the Executive’s separation from service, or (B) the Executive’s death. If any such delayed cash payment is otherwise payable
on an installment basis, the first payment shall include a catch-up payment covering amounts that would otherwise have been paid during
the six-month period but for the application of this provision, and the balance of the installments shall be payable in accordance with their
original schedule.

(b) All in-kind benefits provided and expenses eligible for reimbursement under this Agreement shall be provided by the
Company or incurred by the Executive during the time periods set forth in this Agreement. All reimbursements shall be paid as soon as
administratively practicable, but in no event shall any reimbursement be paid after the last day of the taxable year following the taxable
year in which the expense was incurred. The amount of in-kind benefits provided or reimbursable expenses incurred in one taxable year
shall not affect the in-kind benefits to be provided or the expenses eligible for reimbursement in any other taxable year. Such right to
reimbursement or in-kind benefits is not subject to liquidation or exchange for another benefit.

(c) To the extent that any payment or benefit described in this Agreement constitutes “non-qualified deferred compensation”

under Section 409A of the Code, and to the extent that such payment or benefit is payable upon the Executive’s termination of
employment, then such payments or benefits shall be payable only upon the Executive’s “separation from service.” The determination of
whether and when a separation from service has occurred shall

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be made in accordance with the presumptions set forth in Treasury Regulation Section 1.409A1(h).

(d) The parties intend that this Agreement will be administered in accordance with Section 409A of the Code. To the extent
that any provision of this Agreement is ambiguous as to its compliance with Section 409A of the Code, the provision shall be read in such
a manner so that all payments hereunder comply with Section 409A of the Code. Each payment pursuant to this Agreement is intended to
constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)(2). The parties agree that this Agreement may be
amended, as reasonably requested by either party, and as may be necessary to fully comply with Section 409A of the Code and all related
rules and regulations in order to preserve the payments and benefits provided hereunder without additional cost to either party.

(e) The Company makes no representation or warranty and shall have no liability to the Executive or any other person if

any provisions of this Agreement are determined to constitute deferred compensation subject to Section 409A of the Code but do not
satisfy an exemption from, or the conditions of, such Section.

7.

Confidential Information, Noncompetition and Cooperation.

(a) Restrictive Covenant Agreement. The terms of the Employee Confidentiality, Assignment and Noncompetition

Agreement between the Executive and the Company dated October 9, 2019 and attached hereto as Exhibit A (the “Restrictive Covenant
Agreement”) continue to be in full force and effect; provided the noncompetition provisions in the Restrictive Covenant Agreement shall
only be enforceable to the extent that such enforcement does not restrict the Executive’s ability to practice law after the Date of
Termination. For purposes of this Agreement, the obligations in this Section 7 and those that arise in the Restrictive Covenant Agreement
and any other agreement relating to confidentiality, assignment of inventions, or other restrictive covenants shall collectively be referred to
as the “Continuing Obligations.”

(b) Third-Party Agreements and Rights. The Executive hereby confirms that the Executive is not bound by the terms of any

agreement with any previous employer or other party which restricts in any way the Executive’s use or disclosure of information or the
Executive’s engagement in any business. The Executive represents to the Company that the Executive’s execution of this Agreement, the
Executive’s employment with the Company and the performance of the Executive’s proposed duties for the Company will not violate any
obligations the Executive may have to any such previous employer or other party. In the Executive’s work for the Company, the Executive
will not disclose or make use of any information in violation of any agreements with or rights of any such previous employer or other
party, and the Executive will not bring to the premises of the Company any copies or other tangible embodiments of non-public
information belonging to or obtained from any such previous employment or other party.

(c) Litigation and Regulatory Cooperation. During and after the Executive’s employment, the Executive shall cooperate
fully with the Company in the defense or prosecution of any claims or actions now in existence or which may be brought in the future
against or on behalf of the Company which relate to events or occurrences that transpired while the Executive

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was employed by the Company. The Executive’s full cooperation in connection with such claims or actions shall include, but not be
limited to, being available to meet with counsel to prepare for discovery or trial and to act as a witness on behalf of the Company at
mutually convenient times. During and after the Executive’s employment, the Executive also shall cooperate fully with the Company in
connection with any investigation or review of any federal, state or local regulatory authority as any such investigation or review relates to
events or occurrences that transpired while the Executive was employed by the Company. The Company shall reimburse the Executive for
any reasonable outofpocket expenses incurred in connection with the Executive’s performance of obligations pursuant to this Section 7(c).

(d) Injunction. The Executive agrees that it would be difficult to measure any damages caused to the Company which might

result from any breach by the Executive of the promises set forth in this Section 7, and that in any event money damages would be an
inadequate remedy for any such breach. Accordingly, subject to Section 8 of this Agreement, the Executive agrees that if the Executive
breaches, or proposes to breach, any portion of this Agreement, the Company shall be entitled, in addition to all other remedies that it may
have, to an injunction or other appropriate equitable relief to restrain any such breach without showing or proving any actual damage to the
Company.

(e) Protected Disclosure. The Executive understands that nothing contained in this Agreement limits the Executive’s ability
to communicate with any federal, state or local governmental agency or commission, including to provide documents or other information,
without notice to the Company.

8.

Consent to Jurisdiction. The parties hereby consent to the jurisdiction of the Superior Court of the Commonwealth of

Massachusetts and the United States District Court for the District of Massachusetts. Accordingly, with respect to any such court action,
the Executive (a) submits to the personal jurisdiction of such courts; (b) consents to service of process; and (c) waives any other
requirement (whether imposed by statute, rule of court, or otherwise) with respect to personal jurisdiction or service of process.

9.

Integration. This Agreement, including the Restrictive Covenant Agreement, constitutes the entire agreement between the
parties with respect to the subject matter hereof and supersedes all prior agreements between the parties concerning such subject matter,
including without limitation, the Prior Agreement; provided that the Equity Documents shall remain in full force and effect.

10. Withholding. All payments made by the Company to the Executive under this Agreement shall be net of any tax or other

amounts required to be withheld by the Company under applicable law.

11.

Successor to the Executive. This Agreement shall inure to the benefit of and be enforceable by the Executive’s personal

representatives, executors, administrators, heirs, distributees, devisees and legatees. In the event of the Executive’s death after his
termination of employment but prior to the completion by the Company of all payments due him under this Agreement, the Company shall
continue such payments to the Executive’s beneficiary

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designated in writing to the Company prior to his death (or to his estate, if the Executive fails to make such designation).

12.

Enforceability. If any portion or provision of this Agreement (including, without limitation, any portion or provision of any
section of this Agreement) shall to any extent be declared illegal or unenforceable by a court of competent jurisdiction, then the remainder
of this Agreement, or the application of such portion or provision in circumstances other than those as to which it is so declared illegal or
unenforceable, shall not be affected thereby, and each portion and provision of this Agreement shall be valid and enforceable to the fullest
extent permitted by law.

13.

Survival. The provisions of this Agreement shall survive the termination of this Agreement and/or the termination of the

Executive’s employment to the extent necessary to effectuate the terms contained herein.

14. Waiver. No waiver of any provision hereof shall be effective unless made in writing and signed by the waiving party. The

failure of any party to require the performance of any term or obligation of this Agreement, or the waiver by any party of any breach of
this Agreement, shall not prevent any subsequent enforcement of such term or obligation or be deemed a waiver of any subsequent breach.

15.

Notices. Any notices, requests, demands and other communications provided for by this Agreement shall be sufficient if in

writing and delivered in person or sent by a nationally recognized overnight courier service or by registered or certified mail, postage
prepaid, return receipt requested, to the Executive at the last address the Executive has filed in writing with the Company or, in the case of
the Company, at its main offices, attention of the Board.

16.

Amendment. This Agreement may be amended or modified only by a written instrument signed by the Executive and by a

duly authorized representative of the Company.

17.

Governing Law. This is a Massachusetts contract and shall be construed under and be governed in all respects by the laws
of the Commonwealth of Massachusetts, without giving effect to the conflict of laws principles of such Commonwealth. With respect to
any disputes concerning federal law, such disputes shall be determined in accordance with the law as it would be interpreted and applied
by the United States Court of Appeals for the First Circuit.

18.

Counterparts. This Agreement may be executed in any number of counterparts, each of which when so executed and

delivered shall be taken to be an original; but such counterparts shall together constitute one and the same document.

19.

Successor to Company. The Company shall require any successor (whether direct or indirect, by purchase, merger,

consolidation or otherwise) to all or substantially all of the business or assets of the Company expressly to assume and agree to perform
this Agreement to the same extent that the Company would be required to perform it if no succession had taken place. Failure of the
Company to obtain an assumption of this Agreement at or prior to the effectiveness of any succession shall be a material breach of this
Agreement.

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20.

Gender Neutral. Wherever used herein, a pronoun in the masculine gender shall be considered as including the feminine

gender unless the context clearly indicates otherwise.

IN WITNESS WHEREOF, the parties have executed this Agreement effective on the Effective Date.

VERICEL CORPORATION

/s/ Dominick C. Colangelo    
By:    Dominick C. Colangelo
Its:    President and Chief Executive Officer

EXECUTIVE

/s/ Sean C. Flynn    
Sean C. Flynn

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Exhibit A

Employee Confidentiality, Assignment and Noncompetition Agreement

In consideration and as a condition of the commencement of my employment by Vericel Corporation (including its subsidiaries and

other affiliates and its and their successors and assigns, the “Company”), I enter into this Employee Confidentiality, Assignment and
Noncompetition Agreement (the “Agreement”) and agree as follows:

Proprietary  Information.  I  agree  that  all  information,  whether  or  not  in  writing,  concerning  the  Company’s  business,  technology,
1.
business relationships or financial affairs that the Company has not released to the general public (collectively, “Proprietary Information”) and all
tangible embodiments thereof are and will be the exclusive property of the Company. By way of illustration, Proprietary Information may include
information or material that has not been made generally available to the public, such as: (a) corporate information, including plans, strategies,
methods, policies, resolutions, negotiations or litigation; (b) marketing information, including strategies, methods, customer or business partner
identities or other information about customers, business partners, prospect identities or other information about prospects, or market analyses or
projections;  (c)  financial  information,  including  cost  and  performance  data,  debt  arrangements,  equity  structure,  investors  and  holdings,
purchasing and sales data and price lists; (d) operational and scientific information, including plans, specifications, manuals, forms, templates,
software, pre-clinical and clinical testing data and strategies, research and development strategies, designs, methods, procedures, formulae, data,
reports, discoveries, inventions, improvements, concepts, ideas, and other Developments (as defined below), know-how and trade secrets; and (e)
personnel  information,  including  personnel  lists,  reporting  or  organizational  structure,  resumes,  personnel  data,  performance  evaluations  and
termination  arrangements  or  documents.  Proprietary  Information  also  includes  information  received  in  confidence  by  the  Company  from  its
customers, suppliers, business partners or other third parties.

2.
 Recognition of Company’s Rights. I will not, at any time, without the Company’s prior written permission, either during or after my
employment, disclose any Proprietary Information to anyone outside of the Company, or use or permit to be used any Proprietary Information for
any purpose other than the performance of my duties as an employee of the Company. I will cooperate with the Company and use my best efforts
to prevent the unauthorized disclosure of all Proprietary Information. I will deliver to the Company all copies and other tangible embodiments of
Proprietary Information in my possession or control upon the earlier of a request by the Company or termination of my employment.

3.
Rights of Others. I understand that the Company is now and may hereafter be subject to nondisclosure or confidentiality agreements with
third persons that require the Company to protect or refrain from use or disclosure of proprietary information. I agree to be bound by the terms of
such agreements in the event I have access to such proprietary information. I understand that the Company strictly prohibits me from using or
disclosing  confidential  or  proprietary  information  belonging  to  any  other  person  or  entity  (including  any  employer  or  former  employer),  in
connection  with  my  employment.  In  addition,  I  agree  not  to  bring  any  confidential  information  belonging  to  any  other  person  or  entity  onto
Company premises or into Company workspaces.

4.
Commitment to Company; Avoidance of Conflict of Interest. While an employee of the Company, I will devote my full-time efforts to
the Company’s business and I will not, directly or indirectly, engage in any other business activity, except as expressly authorized in writing and in
advance by a duly authorized representative of the Company. I will advise an authorized officer of the Company or his or her designee at such
time as any activity of either the Company or another business presents me with a conflict of interest or the appearance of a conflict of interest as
an employee of the Company. I will take whatever action is requested of me by the Company to resolve any conflict or appearance of conflict
which it finds to exist.

Developments. I  will  make  full  and  prompt  disclosure  to  the  Company  of  all  inventions,  discoveries,  designs,  developments,  methods,
5.
modifications, improvements, processes, algorithms, data, databases, computer programs, research, formulae, techniques, trade secrets, graphics
or  images,  and  audio  or  visual  works  and  other  works  of  authorship,  and  other  intellectual  property,  including  works-in-process  (collectively
“Developments”) whether or not patentable or copyrightable, that are created, made, conceived or reduced to practice by me (alone or jointly with
others) or under my direction during the period of my employment. I acknowledge that all work performed by me is on a “work for hire” basis,
and I hereby do assign and transfer and, to the extent any such

ACTIVE/96521305.3

assignment cannot be made at present, will assign and transfer, to the Company and its successors and assigns all my right, title and interest in and
to all Developments that (a) relate to the business of the Company or any customer of, supplier to or business partner of the Company or any of
the products or services being researched, developed, manufactured or sold by the Company or which may be used with such products or services;
or  (b)  result  from  tasks  assigned  to  me  by  the  Company;  or  (c)  result  from  the  use  of  premises  or  personal  property  (whether  tangible  or
intangible)  owned,  leased  or  contracted  for  by  the  Company  (“Company-Related Developments”),  and  all  related  patents,  patent  applications,
trademarks and trademark applications, copyrights and copyright applications, sui generis database rights and other intellectual property rights in
all countries and territories worldwide and under any international conventions (“Intellectual Property Rights”).

To preclude any possible uncertainty, if there are any Developments that I have, alone or jointly with others, conceived, developed or reduced to
practice prior to the commencement of my employment with the Company that I consider to be my property or the property of third parties and
that I wish to have excluded from the scope of this Agreement (“Prior Inventions”), I have set forth on Exhibit A attached hereto a complete list of
those Prior Inventions. If disclosure of any such Prior Invention would cause me to violate any prior confidentiality agreement, I understand that I
am not to list such Prior Inventions in Exhibit A but am only to disclose a cursory name for each such invention, a listing of the party(ies) to
whom  it  belongs  and  the  fact  that  full  disclosure  as  to  such  inventions  has  not  been  made  for  that  reason.  If  there  are  any  patents  or  patent
applications in which I am named as an inventor, other than those that have been assigned to the Company (“Other Patent Rights”), I have also
listed  those  Other  Patent  Rights  on  Exhibit  A.  If  no  such  disclosure  is  attached,  I  represent  that  there  are  no  Prior  Inventions  or  Other  Patent
Rights.  If,  in  the  course  of  my  employment  with  the  Company,  I  incorporate  a  Prior  Invention  into  a  Company  product,  process  or  machine,
research or development program, or other work done for the Company, I hereby grant to the Company a nonexclusive, royalty-free, fully paid-up,
irrevocable, worldwide license (with the full right to sublicense through multiple tiers) to make, have made, modify, use, sell, offer for sale and
import such Prior Invention. Notwithstanding the foregoing, I will not incorporate, or permit to be incorporated, Prior Inventions in any Company-
Related Development without the Company’s prior written consent.

This  Agreement  does  not  obligate  me  to  assign  to  the  Company  any  Development  that,  in  the  sole  judgment  of  the  Company,  reasonably
exercised, is developed entirely on my own time and does not relate to the business efforts or research and development efforts in which, during
the period of my employment, the Company actually is engaged or reasonably would be engaged, and does not result from the use of premises or
equipment owned or leased by the Company. However, I will also promptly disclose to the Company any such Developments for the purpose of
determining whether they qualify for such exclusion. I understand that to the extent this Agreement is required to be construed in accordance with
the laws of any state which precludes a requirement in an employee agreement to assign certain classes of inventions made by an employee, this
paragraph 5 will be interpreted not to apply to any invention that a court rules and/or the Company agrees falls within such classes. I also hereby
waive all claims to any moral rights or other special rights that I may have or accrue in any Company-Related Developments.

6.         Documents and Other Materials. I  will  keep  and  maintain  adequate  and  current  records  of  all  Proprietary  Information  and  Company-
Related Developments developed by me during my employment, which records will be available to and remain the sole property of the Company
at all times.

All files, letters, notes, memoranda, reports, records, data, sketches, drawings, notebooks, layouts, charts, quotations and proposals, specification
sheets,  blueprints,  models,  prototypes,  or  other  written,  photographic  or  other  tangible  material  containing  Proprietary  Information,  whether
created by me or others, which come into my custody or possession, are the exclusive property of the Company to be used by me only in the
performance of my duties for the Company. Any property situated on the Company’s premises and owned by the Company, including without
limitation computers, disks and other storage media, filing cabinets or other work areas, is subject to inspection by the Company at any time with
or without notice. In the event of the termination of my employment for any reason, I will deliver to the Company all Company property and
equipment  in  my  possession,  custody  or  control,  including  all  files,  letters,  notes,  memoranda,  reports,  records,  data,  sketches,  drawings,
notebooks, layouts, charts, quotations and proposals, specification sheets, blueprints, models, prototypes, or other written, photographic or other
tangible material containing Proprietary Information, and other materials of any nature pertaining to the Proprietary

ACTIVE/96521305.3

Information of the Company and to my work, and will not take or keep in my possession any of the foregoing or any copies.

7.    Enforcement  of  Intellectual  Property  Rights. I  will  cooperate  fully  with  the  Company,  both  during  and  after  my  employment  with  the
Company, with respect to the procurement, maintenance and enforcement of Intellectual Property Rights in Company-Related Developments. I
will sign, both during and after my employment, all papers, including without limitation copyright applications, patent applications, declarations,
oaths, assignments of priority rights, and powers of attorney, which the Company may deem necessary or desirable in order to protect its rights
and interests in any Company-Related Development or Intellectual Property Rights therein. If the Company is unable, after reasonable effort, to
secure my signature on any such papers, I hereby irrevocably designate and appoint each officer of the Company as my agent and attorney-in-fact
to execute any such papers on my behalf, and to take any and all actions as the Company may deem necessary or desirable in order to protect its
rights and interests in any Company-Related Development, including any Intellectual Property Rights therein.

8.    Nonsolicitation and Noncompetition.

In order to protect the Company’s Proprietary Information and goodwill, during my employment and for a period of:
one  (1)  year  following  the  date  of  the  cessation  of  my  employment  with  the  Company  (the  “Last Date of Employment”),  or  (ii)  two  (2)  years
following the Last Date of Employment if I breach my fiduciary duty to the Company or if I have unlawfully taken, physically or electronically,
property belonging to the Company (in either case the “Restricted Period”):

(a)  I  shall  not,  directly  or  indirectly,  in  any  manner,  other  than  for  the  benefit  of  the  Company,  solicit  or  transact  any
business with any of the customers of the Company or any of its vendors. For purposes of this Agreement, (i) customers shall include
then  current  customers  to  which  the  Company  provided  products  or  services  during  the  twelve  months  prior  to  the  Last  Date  of
Employment (the “One Year Lookback”) and customer prospects that the Company solicited during the One Year Lookback and that I
had significant contact with or learned confidential information about in the course of my employment, and (ii) vendors shall include then
current vendors and vendors that provided services to or in connection with the Company during the One Year Lookback.

(b) I shall not, directly or indirectly, in any manner, solicit, entice or attempt to persuade any employee or consultant of the
Company to leave the Company for any reason or otherwise participate in or facilitate the hire, directly or through another entity, of any
person who is then employed or engaged by the Company or who was engaged by the Company within six months of any attempt to hire
such person.

(c) Unless (i) the Company terminates my employment without Cause (as defined below) or I have been laid off; or (ii) the
Company waives the restrictions upon post-employment activities set forth in this Section 8(c), then, the Company shall make payments
to me for the post-employment portion of the Restricted Period (but for not more than 12 months following the end of my employment)
at the rate of 50% of the highest annualized base salary paid to me by the Company within the two-year period preceding the last day of
my employment, and in exchange, I shall not directly or indirectly, whether as owner, partner, shareholder, director, manager, consultant,
agent, employee, co-venturer or otherwise, anywhere in the United States engage or otherwise participate in any business that develops,
manufactures or markets any products, or performs any services, that are competitive with the products or services of the Company, or
products or services that the Company or its affiliates has under development or that are the subject of active planning at any time during
my  employment.  For  purposes  of  this  Agreement,  and  notwithstanding  anything  to  the  contrary  in  any  other  agreement  between  the
Company and me, “Cause” shall mean a reasonable and good faith basis for the Company to be dissatisfied with my job performance, my
conduct or my behavior. I acknowledge that this covenant is necessary because the Company’s legitimate business interests cannot be
adequately  protected  solely  by  the  other  covenants  in  this  Agreement.  I  further  acknowledge  and  agree  that  any  payments  I  receive
pursuant to this Section 8(c) shall reduce (and shall not be in addition to) any severance or separation pay that I am otherwise entitled to
receive from the Company pursuant an agreement, plan or otherwise.

ACTIVE/96521305.3

9.    Government Contracts. I  acknowledge  that  the  Company  may  have  from  time  to  time  agreements  with  other  persons  or  with  the  United
States Government or its agencies that impose obligations or restrictions on the Company regarding inventions made during the course of work
under  such  agreements  or  regarding  the  confidential  nature  of  such  work.  I  agree  to  comply  with  any  such  obligations  or  restrictions  upon  the
direction of the Company. In addition to the rights assigned under paragraph 5, I also assign to the Company (or any of its nominees) all rights that
I have or acquired in any Developments, full title to which is required to be in the United States under any contract between the Company and the
United States or any of its agencies.

10.    Prior Agreements. I hereby represent that, except as I have fully disclosed previously in writing to the Company, I am not bound by the
terms of any agreement with any previous or current employer or other party to refrain from using or disclosing any trade secret or confidential or
proprietary information in the course of my employment with the Company or to refrain from competing, directly or indirectly, with the business of
such employer or any other party. I further represent that my performance of all the terms of this Agreement as an employee of the Company does
not and will not breach any agreement to keep in confidence proprietary information, knowledge or data acquired by me in confidence or in trust
prior  to  my  employment  with  the  Company.  I  will  not  disclose  to  the  Company  or  induce  the  Company  to  use  any  confidential  or  proprietary
information or material belonging to any previous employer or others.

11.     Remedies Upon Breach. I understand that the restrictions contained in this Agreement are necessary for the protection of the business and
goodwill of the Company and I consider them to be reasonable for such purpose. Any breach of this Agreement is likely to cause the Company
substantial  and  irrevocable  damage  and  therefore,  in  the  event  of  such  breach,  the  Company,  in  addition  to  such  other  remedies  which  may  be
available, will be entitled to specific performance and other injunctive relief, without the posting of a bond. I further acknowledge that a court may
render an award extending the Restricted Period as one of the remedies in the event of my violation of this Agreement. If I violate this Agreement,
in addition to all other remedies available to the Company at law (including, without limitation, the Company’s right to discontinue any payments I
may receive pursuant to Section 8(c)), in equity, and under contract, I agree that I am obligated to pay all the Company’s costs of enforcement of
this Agreement, including reasonable attorneys’ fees and expenses.

12.     No Employment Obligation. I understand that this Agreement does not create an obligation on the Company or any other person to continue
my employment. I acknowledge that, unless otherwise agreed in a formal written employment agreement signed on behalf of the Company by an
authorized officer, my employment with the Company is at will and therefore may be terminated by the Company or me at any time and for any
reason, with or without cause.

13.    Survival and Assignment by the Company. I understand that my obligations under this Agreement will continue in accordance with its
express terms regardless of any changes in my title, position, duties, salary, compensation or benefits or other terms and conditions of employment.
I further understand that my obligations under this Agreement will continue following the termination of my employment regardless of the manner
of such termination and will be binding upon my heirs, executors and administrators. The Company will have the right to assign this Agreement to
its affiliates, successors and assigns. I expressly consent to be bound by the provisions of this Agreement for the benefit of the Company or any
parent,  subsidiary  or  affiliate  to  whose  employ  I  may  be  transferred  without  the  necessity  that  this  Agreement  be  resigned  at  the  time  of  such
transfer.

14.     Notice of Resignation. If I elect to resign from my employment with the Company, I agree to provide the Company with written notification
of my resignation at least two (2) weeks prior to my intended resignation date. Such notice shall include information in reasonable detail about my
post-employment job duties and other business activities, including the name and address of any subsequent employer and/or person or entity with
whom or which I intend to engage in business activities during the Restricted Period and the nature of my job duties and other business activities.
The Company may elect to waive all or part of the two (2) week notice period in its sole discretion.

15.          Post-Employment  Notifications.  During  the  Restricted  Period,  I  will  notify  the  Company  of  any  change  in  my  address  and  of  each
subsequent employment or business activity, including the name and address of my employer or other post-Company employment plans and the
nature of my activities.

ACTIVE/96521305.3

16.          Disclosures During Restricted Period. I  will  provide  a  copy  of  this  Agreement  to  any  person  or  entity  with  whom  I  may  enter  into  a
business relationship, whether as an employee, consultant, partner, coventurer or otherwise, prior to entering into such business relationship during
the Restricted Period.

17.    Waiver. The Company and I acknowledge and agree that the Company’s election not to provide me with garden leave pay as set forth in
Section 8(c) shall be deemed a waiver of my noncompetition obligations under Section 8(c). Otherwise, no waiver of any of my obligations under
this Agreement shall be effective unless made in writing by the Company. The failure of the Company to require my performance of any term or
obligation of this Agreement, or the waiver of any breach of this Agreement, shall not prevent the Company’s subsequent enforcement of such term
or obligation or be deemed a waiver of any subsequent breach.

18.        Severability.  In  case  any  provisions  (or  portions  thereof)  contained  in  this  Agreement  shall,  for  any  reason,  be  held  invalid,  illegal  or
unenforceable  in  any  respect,  such  invalidity,  illegality  or  unenforceability  shall  not  affect  the  other  provisions  of  this  Agreement,  and  this
Agreement shall be construed as if such invalid, illegal or unenforceable provision had never been contained herein. If, moreover, any one or more
of the provisions contained in this Agreement shall for any reason be held to be excessively broad as to duration, geographical scope, activity or
subject, it shall be construed by limiting and reducing it, so as to be enforceable to the extent compatible with the applicable law as it shall then
appear.

19.    Choice of Law and Jurisdiction. This Agreement will be deemed to be made and entered into in the Commonwealth of Massachusetts, and
will  in  all  respects  be  interpreted,  enforced  and  governed  under  the  laws  of  the  Commonwealth  of  Massachusetts.  I  hereby  consent  to  personal
jurisdiction of the state and federal courts situated within Massachusetts for purposes of enforcing this Agreement, and waive any objection that I
might  have  to  personal  jurisdiction  or  venue  in  those  courts,  provided,  however,  the  Company  and  I  agree  that  all  civil  actions  relating  to  the
Section 8(c) of this Agreement shall be brought in the county of Suffolk and that the superior court or the business litigation session of the superior
court shall have exclusive jurisdiction.

20.        Independence  of  Obligations.  My  obligations  under  this  Agreement  are  independent  of  any  obligation,  contractual  or  otherwise,  the
Company has to me. The Company’s breach of any such obligation shall not be a defense against the enforcement of this Agreement or otherwise
limit my obligations under this Agreement.

21.     Protected Disclosures. I understand that nothing contained in this Agreement limits my ability to communicate with any federal, state or
local governmental agency or commission, including to provide documents or other information, without notice to the Company. I also understand
that nothing in this Agreement limits my ability to share compensation information concerning myself or others, except that this does not permit me
to disclose compensation information concerning others that I obtain because my job responsibilities require or allow access to such information.

22.    Defend Trade Secrets Act of 2016. I understand that pursuant to the federal Defend Trade Secrets Act of 2016, I shall not be held criminally
or civilly liable under any federal or state trade secret law for the disclosure of a trade secret that (a) is made (i) in confidence to a federal, state, or
local government official, either directly or indirectly, or to an attorney; and (ii) solely for the purpose of reporting or investigating a suspected
violation of law; or (b) is made in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made under seal.

23.    Entire Agreement; Amendment. This Agreement constitutes the entire agreement between the Company and me with respect to the subject
matter  hereof,  and  supersedes  all  prior  agreements  or  understandings,  both  written  and  oral,  between  the  Company  and  me  with  respect  to  the
subject  matter  hereof,  but  does  not  in  any  way  merge  with  or  supersede  any  other  confidentiality,  assignment  of  inventions  or  other  restrictive
covenant agreement or obligation entered into by the Company and me, which agreements and obligations shall supplement, and shall not limit or
be limited by, this Agreement. This Agreement may be amended only in a written agreement executed by a duly authorized officer of the Company
and me.

ACTIVE/96521305.3

[Remainder of Page Intentionally Left Blank]

I UNDERSTAND THAT THIS AGREEMENT AFFECTS IMPORTANT RIGHTS. BY SIGNING BELOW, I CERTIFY THAT (I) I WAS PROVIDED
WITH  THIS  AGREEMENT  BY  THE  EARLIER  OF  A  FORMAL  OFFER  OF  EMPLOYMENT  OR  TEN  (10)  BUSINESS  DAYS  BEFORE  THE
COMMENCEMENT OF MY EMPLOYMENT AND (II) I HAVE BEEN ADVISED BY THE COMPANY THAT I HAVE THE RIGHT TO CONSULT WITH
COUNSEL PRIOR TO SIGNING THIS AGREEMENT.

IN WITNESS WHEREOF, the undersigned has executed this agreement as a sealed instrument and shall become effective upon the later of the (i) full

execution by both parties; or (ii) ten (10) business days after the Company provided me with notice of this Agreement.

EMPLOYEE

Signed:     

Type or print name: Date: 10/9/2019

Sean C Flynn

THE COMPANY

Signed:     

Type or print name and job title: Date: _10/9/2019

Erica Logan Sr Mgr Corp Recruiting

ACTIVE/96521305.3

2

ACTIVE/96521305.3

EXHIBIT A

To:    Vericel Corporation

From: Sean C. Flynn

Date: 10/9/2019

SUBJECT:    Prior Inventions

The following is a complete list of all inventions or improvements relevant to the subject matter of my employment by the Company that have been made

or conceived or first reduced to practice by me alone or jointly with others prior to my engagement by the Company:

X    No inventions or improvements

•

•

See below:

Additional sheets attached

The following is a list of all patents and patent applications in which I have been named as an inventor:

X    None

•

See below:

ACTIVE/101233977.1

    
Exhibit 10.44

EMPLOYMENT AGREEMENT

This Employment Agreement (“Agreement”) is entered into between Vericel Corporation, a Michigan corporation (the

“Company”) and Dr. Jonathan M. Hopper (the “Executive”), effective as of August 20, 2018 (the “Effective Date”).

WHEREAS, the Company and the Executive previously entered into that certain offer letter dated as of July 24, 2018 (the “Prior
Agreement”), and both parties desire to supersede and replace the terms set forth in the Prior Agreement with the terms set forth herein;
and

WHEREAS, the Company desires to employ the Executive and the Executive desires to be employed by the Company on the terms

contained herein.

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

consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows:

1.

Position and Duties. The Executive shall serve as the Chief Medical Officer of the Company and shall have such powers

and duties as may from time to time be prescribed by the Chief Executive Officer of the Company (the “CEO”) or other authorized
executive. The Executive shall devote his full working time and efforts to the business and affairs of the Company. Notwithstanding the
foregoing, the Executive may engage in religious, charitable or other community activities as long as such services and activities are
disclosed to the CEO and do not materially interfere with the Executive’s performance of his duties to the Company as provided in this
Agreement.

2.

Compensation and Related Matters.

(a) Base Salary. The Executive’s annual base salary shall be $340,000. The Executive’s base salary may be redetermined by
the Company’s Compensation Committee, after consultation with the CEO. The base salary in effect at any given time is referred to herein
as “Base Salary.” The Base Salary shall be payable in a manner that is consistent with the Company’s usual payroll practices for senior
executives.

(b) Incentive Compensation. The Executive shall be eligible to receive cash incentive compensation as determined by the

Company’s Compensation Committee from time to time. The Executive’s target annual incentive compensation shall be Thirty-Five
Percent (35%) of his Base Salary, and the actual bonus amount shall be determined by the Company’s Compensation Committee. The
target annual incentive compensation in effect at any given time is referred to herein as “Target Bonus.” The Target Bonus may be
redetermined by the Company’s Compensation Committee, after consultation with the CEO. To be eligible for incentive compensation,
the Executive must be employed by the Company on the day such incentive compensation is paid.

(c) Equity Compensation. The Executive acknowledges and agrees that, in connection with the commencement of his

employment, he has been granted an initial equity

grant in the form of an option to purchase 135,000 shares of the Company’s common stock, which shall vest and be subject to the terms
and conditions of the underlying equity award agreement and the Company’s 2017 Omnibus Incentive Plan, as may be amended or
restated from time to time (collectively, the “Equity Documents”). From time to time and at the discretion of the Company’s Compensation
Committee, the Company may grant to the Executive equity compensation, including options to purchase shares of the Company’s
common stock at an exercise price equal to the fair market value of the Company’s common stock on the effective date of grant.

(d) Travel and Lodging. The Company will reimburse the Executive for reasonable travel and lodging expenses incurred in
connection with the Executive’s commute to Boston during the period starting on the Effective Date and ending on the earlier of: (i) twelve
(12) months from the Effective Date; or (ii) the date the Executive relocates to the Boston area, provided that in no event shall the
Company reimburse the Executive for more than $35,000 of actual expenses. Up to $15,000 of the Executive’s actual expenses will be
reimbursed by December 31, 2018, and the balance (up to $20,000 of actual expenses) shall be reimbursed no earlier than January 1, 2019
and no later than December 31, 2019.

(e) Relocation Reimbursement.  The Executive agrees to relocate to the Boston area within twelve (12) months after the

Effective Date.  Upon the Executive’s relocation to the Boston area during this period (the “Relocation Date”), he will be eligible for
reimbursement of relocation expenses, including temporary housing, moving expenses, two visits to the Boston area for the purpose of
securing housing, closing costs associated with selling the Executive’s current home and purchasing a new residence in the Boston area
and other reasonable move-related items (collectively “Relocation Expenses”) in accordance with the Company’s expense reimbursement
policy, including provisions relating to appropriate supporting documentation (i.e., itemized receipts).  The Company shall also provide the
Executive with a tax gross-up for applicable federal, state and local taxes paid by him in connection with the reimbursement provided
under this Section.  If the Executive resigns other than for Good Reason (defined below) or is terminated by the Company for Cause
(defined below) at any time prior to the one year anniversary of the Relocation Date, the Executive must repay all relocation expenses,
including any tax gross-up payment, to the Company within ten (10) days of the Date of Termination (defined below) (the "Relocation
Reimbursement”).  The amounts paid by the Company to the Executive under this Section, including any tax gross-up payment, combined
with any costs paid directly by the Company to a third party for the Executive’s benefit in connection with his relocation, shall not exceed
$120,000.  Any reimbursements made to the Executive pursuant to this Section shall be paid to Executive no earlier than January 1, 2019
and no later than December 31, 2019.

(f) Tax Reporting. The Company will determine in its reasonable, good faith judgment what, if any, of the Executive’s

reimbursed travel and lodging and relocation expenses are for nondeductible expenses in accordance with applicable law and will comply
with associated withholding and tax reporting obligations.

    2

(g) Expenses. The Executive shall be entitled to receive prompt reimbursement for all reasonable business expenses

incurred by him in performing services hereunder, in accordance with the policies and procedures then in effect and established by the
Company for its senior executive officers.

(h) Customary Fringe Benefits. The Executive shall be entitled to such fringe benefits as the Company customarily makes

available to the Company’s senior executives (collectively, “Fringe Benefits”). The Fringe Benefits shall include sick leave, health
insurance coverage, and 401(k) plan participation, in accordance with the terms and provisions of such plans, policies and arrangements as
adopted by the Company from time to time during the term of this Agreement. The Company reserves the right to change the Fringe
Benefits on a prospective basis, at any time, effective upon delivery of written notice to Executive. Executive shall not be entitled to
receive payments in lieu of Fringe Benefits, other than for earned and accumulated but unused vacation at the time the employment
relationship terminates.

(i) Paid Time Off. The Executive is entitled to accrue 16.67 hours per month, equaling twenty five (25) days per year, of

paid time off (including statutory sick leave), pro-rated for any partial calendar year during the term of this Agreement, in accordance with
the Company’s Paid Time Off policy (“Paid Time Off”). Executive also shall be entitled to such paid holidays as are established by the
Company for all regular full-time employees.

3.

Termination. The Executive’s employment hereunder may be terminated without any breach of this Agreement under the

following circumstances:

(a) Death. The Executive’s employment hereunder shall terminate upon his death.

(b) Disability. The Company may terminate the Executive’s employment if he is disabled and unable to perform the

essential functions of the Executive’s then existing position or positions under this Agreement with or without reasonable accommodation
for a period of 180 days (which need not be consecutive) in any 12-month period. If any question shall arise as to whether during any
period the Executive is disabled so as to be unable to perform the essential functions of the Executive’s then existing position or positions
with or without reasonable accommodation, the Executive may, and at the request of the Company shall, submit to the Company a
certification in reasonable detail by a physician selected by the Company to whom the Executive or the Executive’s guardian has no
reasonable objection as to whether the Executive is so disabled or how long such disability is expected to continue, and such certification
shall for the purposes of this Agreement be conclusive of the issue. The Executive shall cooperate with any reasonable request of the
physician in connection with such certification. If such question shall arise and the Executive shall fail to submit such certification, the
Company’s determination of such issue shall be binding on the Executive. Nothing in this Section 3(b) shall be construed to waive the
Executive’s rights, if any, under existing law including, without limitation, the Family and Medical Leave Act of 1993, 29 U.S.C. §2601 et
seq. and the Americans with Disabilities Act, 42 U.S.C. §12101 et seq.

(c) Termination by Company for Cause. The Company may terminate the Executive’s employment hereunder for Cause.

For purposes of this Agreement, “Cause” shall

    3

mean: (i) conduct by the Executive constituting a material act of misconduct in connection with the performance of his duties, including,
without limitation, misappropriation of funds or property of the Company or any of its subsidiaries or affiliates other than the occasional,
customary and de minimis use of Company property for personal purposes; (ii) the commission by the Executive of any felony or a
misdemeanor involving moral turpitude, deceit, dishonesty or fraud, or any conduct by the Executive that would reasonably be expected to
result in material injury or reputational harm to the Company or any of its subsidiaries and affiliates if he were retained in his position; (iii)
continued non-performance by the Executive of his duties hereunder (other than by reason of the Executive’s physical or mental illness,
incapacity or disability) which has continued for more than 15 days following written notice from the CEO (or the CEO’s designee); (iv) a
breach by the Executive of any of the provisions contained in Section 7 of this Agreement, including without limitation the Restrictive
Covenant Agreement incorporated by reference to Section 7 of this Agreement; (v) a material violation by the Executive of the Company’s
written employment policies, or (vi) failure to cooperate with a bona fide internal investigation or an investigation by regulatory or law
enforcement authorities, after being instructed by the Company to cooperate, or the willful destruction or failure to preserve documents or
other materials known to be relevant to such investigation or the inducement of others to fail to cooperate or to produce documents or other
materials in connection with such investigation. Any determination of Cause by the Company shall be conclusive.

(d) Termination by the Company without Cause. The Company may terminate the Executive’s employment hereunder at

any time without Cause. Any termination by the Company of the Executive’s employment under this Agreement which does not constitute
a termination for Cause under Section 3(c) and does not result from the death or disability of the Executive under Section 3(a) or (b) shall
be deemed a termination without Cause.

(e) Termination by the Executive. The Executive may terminate his employment hereunder at any time for any reason,

including but not limited to Good Reason. For purposes of this Agreement, “Good Reason” shall mean that the Executive has complied
with the “Good Reason Process” (hereinafter defined) following the occurrence of any of the following events: (i) a material diminution in
the Executive’s responsibilities, authority or duties; (ii) a material diminution in the Executive’s Base Salary except for across-the-board
salary reductions based on the Company’s financial performance similarly affecting all or substantially all senior management employees
of the Company; (iii) the material breach of this Agreement by the Company; or (iv) any change in the location of Executive’s locus of
employment that is more than fifty (50) miles from the current headquarters of the Company. “Good Reason Process” shall mean that (i)
the Executive reasonably determines in good faith that a “Good Reason” condition has occurred; (ii) the Executive notifies the Company
in writing of the first occurrence of the Good Reason condition within 30 days of the first occurrence of such condition; (iii) the Executive
cooperates in good faith with the Company’s efforts, for a period not less than 30 days following such notice (the “Cure Period”), to
remedy the condition; (iv) notwithstanding such efforts, the Good Reason condition continues to exist; and (v) the Executive terminates his
employment within 30 days after the end of the Cure Period. If the Company cures the Good Reason condition during the Cure Period,
Good Reason shall be deemed not to have occurred.

    4

(f) Notice of Termination. Except for termination as specified in Section 3(a), any termination of the Executive’s

employment by the Company or any such termination by the Executive shall be communicated by written Notice of Termination to the
other party hereto. For purposes of this Agreement, a “Notice of Termination” shall mean a notice which shall indicate the specific
termination provision in this Agreement relied upon.

(g) Date of Termination. “Date of Termination” shall mean: (i) if the Executive’s employment is terminated by his death,

the date of his death; (ii) if the Executive’s employment is terminated on account of disability under Section 3(b), by the Company for
Cause under Section 3(c) or by the Company without Cause under Section 3(d), the date on which Notice of Termination is given unless
another date is specified therein; (iii) if the Executive’s employment is terminated by the Executive under Section 3(e) other than for Good
Reason, 30 days after the date on which a Notice of Termination is given, and (iv) if the Executive’s employment is terminated by the
Executive under Section 3(e) for Good Reason, the date on which a Notice of Termination is given after the end of the Cure Period.
Notwithstanding the foregoing, in the event that the Executive gives a Notice of Termination to the Company, the Company may
unilaterally accelerate the Date of Termination and such acceleration shall not result in a termination by the Company for purposes of this
Agreement.

4.

Compensation Upon Termination.

(a) Termination Generally. If the Executive’s employment with the Company terminates for any reason, the Company shall

pay or provide to the Executive (or to his authorized representative or estate) any earned but unpaid Base Salary, unpaid expense
reimbursements, accrued but unused Paid Time Off all through the Date of Termination, and any vested benefits the Executive may have
under any employee benefit plan of the Company (the “Accrued Benefit”) on or before the time required by law but in no event more than
30 days after the Executive’s Date of Termination.

(b) Termination by the Company without Cause or by the Executive for Good Reason. If the Executive’s employment is

terminated by the Company without Cause as provided in Section 3(d), or the Executive terminates his employment for Good Reason as
provided in Section 3(e), then the Company shall, through the Date of Termination, pay the Executive his Accrued Benefit. In addition,
subject to the Executive signing a separation agreement in a form and manner satisfactory to the Company which includes a general
release of claims in favor of the Company and related persons and entities (the “Release”) and such Release becoming irrevocable within
the time period set forth in such Release, but in no event later than 60 days following the Date of Termination:

(i) the Company shall pay the Executive an amount equal to twelve (12) months of the Executive’s Base Salary (the

“Severance Amount”). Notwithstanding the foregoing, if the Executive breaches any of the provisions contained in Section 7 of
this Agreement, including without limitation the Restrictive Covenant Agreement incorporated by reference to Section 7 of this
Agreement, in addition to all legal and equitable remedies, the Company shall have the right to cease payments of the Severance
Amount;

    5

(ii) if the Executive was participating in the Company’s group health plan immediately prior to the Date of

Termination and elects continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended
(“COBRA”), then the Company shall pay to the Executive a monthly cash payment for twelve (12) months or the Executive’s
COBRA health continuation period, whichever ends earlier, in an amount equal to the monthly employer contribution that the
Company would have made to provide health insurance to the Executive if the Executive had remained employed by the Company.
The Executive may continue to participate in COBRA benefits following the expiration of the twelve (12) months, at his sole cost,
provided that he remains eligible for such participation; and

(iii) the amounts payable under this Section 4(b) shall be paid out in substantially equal installments in accordance

with the Company’s payroll practice over twelve (12) months commencing within 60 days after the Date of Termination; provided,
however, that if the 60-day period begins in one calendar year and ends in a second calendar year, the Severance Amount shall
begin to be paid in the second calendar year by the last day of such 60-day period; provided, further, that the initial payment shall
include a catch-up payment to cover amounts retroactive to the day immediately following the Date of Termination. Each payment
pursuant to this Agreement is intended to constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)
(2).

5.

Change in Control Payment. The provisions of this Section 5 set forth certain terms of an agreement reached between the

Executive and the Company regarding the Executive’s rights and obligations upon the occurrence of a Change in Control of the Company.
These provisions are intended to assure and encourage in advance the Executive’s continued attention and dedication to his assigned duties
and his objectivity during the pendency and after the occurrence of any such event. These provisions shall apply in lieu of, and expressly
supersede, the provisions of Section 4(b) regarding severance pay and benefits upon a termination of employment, if such termination of
employment occurs within eighteen (18) months after the occurrence of the first event constituting a Change in Control (the “Change in
Control Period”). These provisions shall terminate and be of no further force or effect beginning eighteen (18) months after the occurrence
of a Change in Control.

(a) Change in Control. If the Executive’s employment is terminated by the Company without Cause as provided in

Section 3(d) or the Executive terminates his employment for Good Reason as provided in Section 3(e), and the Date of Termination occurs
within the Change in Control Period, then, subject to the signing of the Release by the Executive and such Release becoming irrevocable
within the period set forth in such Release, but in no event later than 60 days following the Date of Termination:

(i) the Company shall pay the Executive a lump sum in cash in an amount equal to one (1) multiplied by the sum of

(A) the Executive’s then-effective Base Salary, and (B) the Executive’s Target Bonus for the year during which the Date of
Termination occurs;

    6

(ii) the Company shall pay a prorated annual performance bonus (the “Prorated Annual Bonus”) equal to (x) the

Executive’s Target Bonus for the year during which the Date of Termination occurs multiplied by (y) a fraction, the numerator of
which is the number of days in the fiscal year in which the Executive was employed through the Date of Termination and the
denominator of which is 365, provided that the Prorated Annual Bonus shall be less the amount of any annual performance bonus,
or advance thereof, previously paid for the period associated with the Prorated Annual Bonus.

(iii) notwithstanding anything to the contrary in any applicable option agreement or stock-based award agreement,

all time-based stock options and other stock-based awards held by the Executive shall immediately accelerate and become fully
exercisable or nonforfeitable as of the Date of Termination; and

(iv) if the Executive was participating in the Company’s group health plan immediately prior to the Date of

Termination and elects COBRA health continuation, then the Company shall pay to the Executive a monthly cash payment for
twelve (12) months or the Executive’s COBRA health continuation period, whichever ends earlier, in an amount equal to the
monthly employer contribution that the Company would have made to provide health insurance to the Executive if the Executive
had remained employed by the Company. The Executive may continue to participate in COBRA benefits following the expiration of
the twelve (12) months, at his sole cost, provided that he remains eligible for such participation.

(v) The amounts payable under this Section 5(a) shall be paid or commence to be paid within 60 days after the Date

of Termination; provided, however, that if the 60-day period begins in one calendar year and ends in a second calendar year, such
payment shall be paid or commence to be paid in the second calendar year by the last day of such 60-day period.

(b)    Additional Limitation.

(i) Anything in this Agreement to the contrary notwithstanding, in the event that the amount of any compensation,

payment or distribution by the Company to or for the benefit of the Executive, whether paid or payable or distributed or distributable
pursuant to the terms of this Agreement or otherwise, calculated in a manner consistent with Section 280G of the Code and the
applicable regulations thereunder (the “Severance Payments”), would be subject to the excise tax imposed by Section 4999 of the
Code, the following provisions shall apply:

(A) If the Severance Payments, reduced by the sum of (1) the Excise Tax and (2) the total of the Federal,

state, and local income and employment taxes payable by the Executive on the amount of the Severance Payments which
are in excess of the Threshold Amount, are greater than or equal to the Threshold Amount, the Executive shall be entitled to
the full benefits payable under this Agreement.

    7

(B) If the Threshold Amount is less than (x) the Severance Payments, but greater than (y) the Severance

Payments reduced by the sum of (1) the Excise Tax and (2) the total of the Federal, state, and local income and employment
taxes on the amount of the Severance Payments which are in excess of the Threshold Amount, then the Severance Payments
shall be reduced (but not below zero) to the extent necessary so that the sum of all Severance Payments shall not exceed the
Threshold Amount. In such event, the Severance Payments shall be reduced in the following order: (1) cash payments not
subject to Section 409A of the Code; (2) cash payments subject to Section 409A of the Code; (3) equity-based payments
and acceleration; and (4) non-cash forms of benefits. To the extent any payment is to be made over time (e.g., in
installments, etc.), then the payments shall be reduced in reverse chronological order.

(ii) For the purposes of this Section 5(b), “Threshold Amount” shall mean three times the Executive’s “base

amount” within the meaning of Section 280G(b)(3) of the Code and the regulations promulgated thereunder less one dollar ($1.00);
and “Excise Tax” shall mean the excise tax imposed by Section 4999 of the Code, and any interest or penalties incurred by the
Executive with respect to such excise tax.

(iii) The determination as to which of the alternative provisions of Section 5(b)(i) shall apply to the Executive shall

be made by a nationally recognized accounting firm selected by the Company (the “Accounting Firm”), which shall provide
detailed supporting calculations both to the Company and the Executive within 15 business days of the Date of Termination, if
applicable, or at such earlier time as is reasonably requested by the Company or the Executive. For purposes of determining which
of the alternative provisions of Section 5(b)(i) shall apply, the Executive shall be deemed to pay federal income taxes at the highest
marginal rate of federal income taxation applicable to individuals for the calendar year in which the determination is to be made,
and state and local income taxes at the highest marginal rates of individual taxation in the state and locality of the Executive’s
residence on the Date of Termination, net of the maximum reduction in federal income taxes which could be obtained from
deduction of such state and local taxes. Any determination by the Accounting Firm shall be binding upon the Company and the
Executive.

(c) Definitions. For purposes of this Section 5, the following terms shall have the following meanings:

“Change in Control” shall mean any of the following:

(i) any “person,” as such term is used in Sections 13(d) and 14(d) of the Securities Exchange Act of 1934, as

amended (the “Act”) (other than the Company, any of its subsidiaries, or any trustee, fiduciary or other person or entity holding
securities under any employee benefit plan or trust of the Company or any of its subsidiaries), together with all “affiliates” and
“associates” (as such terms are defined in Rule 12b-2 under the Act) of such person, shall become the “beneficial owner” (as such
term is defined in Rule 13d-3 under the Act), directly or indirectly, of securities of the Company

    8

representing 50 percent or more of the combined voting power of the Company’s then outstanding securities having the right to
vote in an election of the Board (“Voting Securities”) (in such case other than as a result of an acquisition of securities directly from
the Company); or

(ii) the date a majority of the members of the Board is replaced during any 12-month period by directors whose

appointment or election is not endorsed by a majority of the members of the Board before the date of the appointment or election;
or

(iii) the consummation of (A) any consolidation or merger of the Company where the stockholders of the Company,

immediately prior to the consolidation or merger, would not, immediately after the consolidation or merger, beneficially own (as
such term is defined in Rule 13d-3 under the Act), directly or indirectly, shares representing in the aggregate more than 50 percent
of the voting shares of the Company issuing cash or securities in the consolidation or merger (or of its ultimate parent corporation,
if any), or (B) any sale or other transfer (in one transaction or a series of transactions contemplated or arranged by any party as a
single plan) of all or substantially all of the assets of the Company.

Notwithstanding the foregoing, a “Change in Control” shall not be deemed to have occurred for purposes of the foregoing clause (i)

solely as the result of an acquisition of securities by the Company which, by reducing the number of shares of Voting Securities
outstanding, increases the proportionate number of Voting Securities beneficially owned by any person to 50 percent or more of the
combined voting power of all of the then outstanding Voting Securities; provided, however, that if any person referred to in this sentence
shall thereafter become the beneficial owner of any additional shares of Voting Securities (other than pursuant to a stock split, stock
dividend, or similar transaction or as a result of an acquisition of securities directly from the Company) and immediately thereafter
beneficially owns 50 percent or more of the combined voting power of all of the then outstanding Voting Securities, then a “Change in
Control” shall be deemed to have occurred for purposes of the foregoing clause (i).

6.

Section 409A.

(a) Anything in this Agreement to the contrary notwithstanding, if at the time of the Executive’s separation from service

within the meaning of Section 409A of the Code, the Company determines that the Executive is a “specified employee” within the
meaning of Section 409A(a)(2)(B)(i) of the Code, then to the extent any payment or benefit that the Executive becomes entitled to under
this Agreement on account of the Executive’s separation from service would be considered deferred compensation subject to the 20
percent additional tax imposed pursuant to Section 409A(a) of the Code as a result of the application of Section 409A(a)(2)(B)(i) of the
Code, such payment shall not be payable and such benefit shall not be provided until the date that is the earlier of (A) six months and one
day after the Executive’s separation from service, or (B) the Executive’s death. If any such delayed cash payment is otherwise payable on
an installment basis, the first payment shall include a catch-up payment covering amounts that would otherwise have been paid during the
six-month period but for the

    9

application of this provision, and the balance of the installments shall be payable in accordance with their original schedule.

(b) All in-kind benefits provided and expenses eligible for reimbursement under this Agreement shall be provided by the
Company or incurred by the Executive during the time periods set forth in this Agreement. All reimbursements shall be paid as soon as
administratively practicable, but in no event shall any reimbursement be paid after the last day of the taxable year following the taxable
year in which the expense was incurred. The amount of in-kind benefits provided or reimbursable expenses incurred in one taxable year
shall not affect the in-kind benefits to be provided or the expenses eligible for reimbursement in any other taxable year. Such right to
reimbursement or in-kind benefits is not subject to liquidation or exchange for another benefit.

(c) To the extent that any payment or benefit described in this Agreement constitutes “non-qualified deferred compensation”

under Section 409A of the Code, and to the extent that such payment or benefit is payable upon the Executive’s termination of
employment, then such payments or benefits shall be payable only upon the Executive’s “separation from service.” The determination of
whether and when a separation from service has occurred shall be made in accordance with the presumptions set forth in Treasury
Regulation Section 1.409A1(h).

(d) The parties intend that this Agreement will be administered in accordance with Section 409A of the Code. To the extent
that any provision of this Agreement is ambiguous as to its compliance with Section 409A of the Code, the provision shall be read in such
a manner so that all payments hereunder comply with Section 409A of the Code. Each payment pursuant to this Agreement is intended to
constitute a separate payment for purposes of Treasury Regulation Section 1.409A-2(b)(2). The parties agree that this Agreement may be
amended, as reasonably requested by either party, and as may be necessary to fully comply with Section 409A of the Code and all related
rules and regulations in order to preserve the payments and benefits provided hereunder without additional cost to either party.

(e) The Company makes no representation or warranty and shall have no liability to the Executive or any other person if

any provisions of this Agreement are determined to constitute deferred compensation subject to Section 409A of the Code but do not
satisfy an exemption from, or the conditions of, such Section.

7.

Confidential Information, Noncompetition and Cooperation.

(a) Restrictive Covenant Agreement. As a material condition of the Executive’s employment by the Company, the

Executive hereby agrees to the terms of the Restrictive Covenant Agreement attached hereto as Exhibit A (the “Restrictive Covenant
Agreement”). The terms of the Restrictive Covenant Agreement shall be in full force and effect and are incorporated by reference as
material terms of this Agreement.

(b) Third-Party Agreements and Rights. The Executive hereby confirms that the Executive is not bound by the terms of any

agreement with any previous employer or other party

    10

which restricts in any way the Executive’s use or disclosure of information or the Executive’s engagement in any business. The Executive
represents to the Company that the Executive’s execution of this Agreement, the Executive’s employment with the Company and the
performance of the Executive’s proposed duties for the Company will not violate any obligations the Executive may have to any such
previous employer or other party. In the Executive’s work for the Company, the Executive will not disclose or make use of any information
in violation of any agreements with or rights of any such previous employer or other party, and the Executive will not bring to the premises
of the Company any copies or other tangible embodiments of non-public information belonging to or obtained from any such previous
employment or other party.

(c) Litigation and Regulatory Cooperation. During and after the Executive’s employment, the Executive shall cooperate
fully with the Company in the defense or prosecution of any claims or actions now in existence or which may be brought in the future
against or on behalf of the Company which relate to events or occurrences that transpired while the Executive was employed by the
Company. The Executive’s full cooperation in connection with such claims or actions shall include, but not be limited to, being available
to meet with counsel to prepare for discovery or trial and to act as a witness on behalf of the Company at mutually convenient times.
During and after the Executive’s employment, the Executive also shall cooperate fully with the Company in connection with any
investigation or review of any federal, state or local regulatory authority as any such investigation or review relates to events or
occurrences that transpired while the Executive was employed by the Company. The Company shall reimburse the Executive for any
reasonable outofpocket expenses incurred in connection with the Executive’s performance of obligations pursuant to this Section 7(c).

(d) Injunction. The Executive agrees that it would be difficult to measure any damages caused to the Company which might

result from any breach by the Executive of the promises set forth in this Section 7, and that in any event money damages would be an
inadequate remedy for any such breach. Accordingly, subject to Section 8 of this Agreement, the Executive agrees that if the Executive
breaches, or proposes to breach, any portion of this Agreement, the Company shall be entitled, in addition to all other remedies that it may
have, to an injunction or other appropriate equitable relief to restrain any such breach without showing or proving any actual damage to the
Company.

(e) Protected Disclosure. The Executive understands that nothing contained in this Agreement limits the Executive’s ability
to communicate with any federal, state or local governmental agency or commission, including to provide documents or other information,
without notice to the Company.

8.

Consent to Jurisdiction. The parties hereby consent to the jurisdiction of the Superior Court of the Commonwealth of

Massachusetts and the United States District Court for the District of Massachusetts. Accordingly, with respect to any such court action,
the Executive (a) submits to the personal jurisdiction of such courts; (b) consents to service of process; and (c) waives any other
requirement (whether imposed by statute, rule of court, or otherwise) with respect to personal jurisdiction or service of process.

    11

9.

Integration. This Agreement, including the Restrictive Covenant Agreement, constitutes the entire agreement between the
parties with respect to the subject matter hereof and supersedes all prior agreements between the parties concerning such subject matter,
including without limitation, the Prior Agreement; provided that the Equity Documents, the Acknowledgment regarding the Statement of
Company Policy on Insider Trading and Disclosure, and the Acknowledgment of the Statement of Company Policy on the Code of
Business Conduct and Ethics shall remain in full force and effect.

10. Withholding. All payments made by the Company to the Executive under this Agreement shall be net of any tax or other

amounts required to be withheld by the Company under applicable law.

11.

Successor to the Executive. This Agreement shall inure to the benefit of and be enforceable by the Executive’s personal

representatives, executors, administrators, heirs, distributees, devisees and legatees. In the event of the Executive’s death after his
termination of employment but prior to the completion by the Company of all payments due him under this Agreement, the Company shall
continue such payments to the Executive’s beneficiary designated in writing to the Company prior to his death (or to his estate, if the
Executive fails to make such designation).

12.

Enforceability. If any portion or provision of this Agreement (including, without limitation, any portion or provision of any
section of this Agreement) shall to any extent be declared illegal or unenforceable by a court of competent jurisdiction, then the remainder
of this Agreement, or the application of such portion or provision in circumstances other than those as to which it is so declared illegal or
unenforceable, shall not be affected thereby, and each portion and provision of this Agreement shall be valid and enforceable to the fullest
extent permitted by law.

13.

Survival. The provisions of this Agreement shall survive the termination of this Agreement and/or the termination of the

Executive’s employment to the extent necessary to effectuate the terms contained herein.

14. Waiver. No waiver of any provision hereof shall be effective unless made in writing and signed by the waiving party. The

failure of any party to require the performance of any term or obligation of this Agreement, or the waiver by any party of any breach of
this Agreement, shall not prevent any subsequent enforcement of such term or obligation or be deemed a waiver of any subsequent breach.

15.

Notices. Any notices, requests, demands and other communications provided for by this Agreement shall be sufficient if in

writing and delivered in person or sent by a nationally recognized overnight courier service or by registered or certified mail, postage
prepaid, return receipt requested, to the Executive at the last address the Executive has filed in writing with the Company or, in the case of
the Company, at its main offices, attention of the Board.

16.

Amendment. This Agreement may be amended or modified only by a written instrument signed by the Executive and by a

duly authorized representative of the Company.

    12

17.

Governing Law. This is a Massachusetts contract and shall be construed under and be governed in all respects by the laws
of the Commonwealth of Massachusetts, without giving effect to the conflict of laws principles of such Commonwealth. With respect to
any disputes concerning federal law, such disputes shall be determined in accordance with the law as it would be interpreted and applied
by the United States Court of Appeals for the First Circuit.

18.

Counterparts. This Agreement may be executed in any number of counterparts, each of which when so executed and

delivered shall be taken to be an original; but such counterparts shall together constitute one and the same document.

19.

Successor to Company. The Company shall require any successor (whether direct or indirect, by purchase, merger,

consolidation or otherwise) to all or substantially all of the business or assets of the Company expressly to assume and agree to perform
this Agreement to the same extent that the Company would be required to perform it if no succession had taken place. Failure of the
Company to obtain an assumption of this Agreement at or prior to the effectiveness of any succession shall be a material breach of this
Agreement.

20.

Gender Neutral. Wherever used herein, a pronoun in the masculine gender shall be considered as including the feminine

gender unless the context clearly indicates otherwise.

IN WITNESS WHEREOF, the parties have executed this Agreement effective on the Effective Date.

VERICEL CORPORATION

/s/ Dominick C. Colangelo    
By:    Dominick C. Colangelo
Its:    President and Chief Executive Officer

EXECUTIVE

/s/ Jonathan M. Hopper    
Dr. Jonathan M. Hopper

    13

Exhibit A

Restrictive Covenant Agreement

    In consideration and as a condition of my employment as well as the benefits set forth in my Employment Agreement with Vericel Corporation (including its
subsidiaries and/or affiliates and its and their successors and assigns, the “Company”), I agree as follows:

Proprietary Information. I  agree  that  all  information,  whether  or
1.
not  in  writing,  concerning  the  Company’s  business,  technology,  business
relationships or financial affairs which the Company has not released to the
general  public  (collectively,  “Proprietary  Information”)  is  and  will  be  the
exclusive  property  of  the  Company.  By  way  of  illustration,  Proprietary
Information  may  include  information  or  material  which  has  not  been  made
generally available to the public, such as: (a) corporate information, including
plans, strategies, methods, policies, resolutions, negotiations or litigation; (b)
marketing  information,  including  strategies,  methods,  customer  identities  or
other  information  about  customers,  prospect  identities  or  other  information
about prospects, or market analyses or projections; (c) financial information,
including  cost  and  performance  data,  debt  arrangements,  equity  structure,
investors  and  holdings,  purchasing  and  sales  data  and  price  lists;  (d)
operational  and  technological  information,  including  plans,  specifications,
manuals, forms, templates, software, designs, methods, procedures, formulas,
discoveries, inventions, improvements, concepts and ideas; and (e) personnel
information,  including  personnel  lists,  reporting  or  organizational  structure,
termination
resumes,  personnel  data,  performance  evaluations  and 
arrangements  or  documents.  Proprietary 
includes
information  received  in  confidence  by  the  Company  from  its  customers  or
suppliers or other third parties.

Information  also 

2.
Recognition of Company’s Rights. I will not, at any time, without
the  Company’s  prior  written  permission,  either  during  or  after  my
employment,  disclose  any  Proprietary  Information  to  anyone  outside  of  the
Company,  or  use  or  permit  to  be  used  any  Proprietary  Information  for  any
purpose  other  than  the  performance  of  my  duties  as  an  employee  of  the
Company.  I  will  cooperate  with  the  Company  and  use  my  best  efforts  to
prevent  the  unauthorized  disclosure  of  all  Proprietary  Information.  I  will
deliver  to  the  Company  all  copies  of  Proprietary  Information  in  my
possession  or  control  upon  the  earlier  of  a  request  by  the  Company  or
termination of my employment.

3.
Rights of Others. I  understand  that  the  Company  is  now  and  may
hereafter be subject to non-disclosure or confidentiality agreements with third
persons  which  require  the  Company  to  protect  or  refrain  from  use  of
proprietary information. I agree to be bound by the terms of such agreements
in the event I have access to such proprietary information.

Commitment  to  Company;  Avoidance  of  Conflict  of  Interest.

4.
While an employee of the Company, I will devote

my full-time efforts to the Company’s business and I will not engage in any
other  business  activity  without  prior  written  permission  of  an  authorized
representative  of  the  Company.  I  will  advise  the  General  Counsel  of  the
Company  or  his  or  her  nominee  at  such  time  as  any  activity  of  either  the
Company  or  another  business  presents  me  with  a  conflict  of  interest  or  the
appearance  of  a  conflict  of  interest  as  an  employee  of  the  Company.  I  will
take  whatever  action  is  requested  of  me  by  the  Company  to  resolve  any
conflict or appearance of conflict which it finds to exist.

5.
Developments.  I  will  make  full  and  prompt  disclosure  to  the
Company  of  all  inventions,  discoveries,  designs,  developments,  methods,
modifications,  improvements,  processes,  algorithms,  databases,  computer
programs, formulae, techniques, trade secrets, graphics or images, and audio
or visual works and other works of authorship (collectively “Developments”),
whether or not patentable or copyrightable, that are created, made, conceived
or  reduced  to  practice  by  me  (alone  or  jointly  with  others)  or  under  my
direction during the period of my employment. I acknowledge that all work
performed  by  me  is  on  a  “work  for  hire”  basis,  and  I  hereby  do  assign  and
transfer  and,  to  the  extent  any  such  assignment  cannot  be  made  at  present,
will assign and transfer, to the Company and its successors and assigns all my
right, title and interest in all Developments that (a) relate to the business of
the Company or any of the products or services being researched, developed,
manufactured  or  sold  by  the  Company  or  which  may  be  used  with  such
products or services; or (b) result from tasks assigned to me by the Company;
or (c) result from the use of premises or personal property (whether tangible
or intangible) owned, leased or contracted for by the Company (“Company-
Related  Developments”),  and  all  related  patents,  patent  applications,
trademarks  and 
trademark  applications,  copyrights  and  copyright
applications,  and  other  intellectual  property  rights  in  all  countries  and
territories  worldwide  and  under  any  international  conventions  (“Intellectual
Property Rights”).

To preclude any possible uncertainty, I have set forth on Schedule A attached
hereto  a  complete  list  of  Developments  that  I  have,  alone  or  jointly  with
others,  conceived,  developed  or  reduced 
the
commencement  of  my  employment  with  the  Company  that  I  consider  to  be
my property or the property of third parties and that I wish to have excluded
from  the  scope  of  this  Agreement  (“Prior  Inventions”).  If  disclosure  of  any
such  Prior  Invention  would  cause  me  to  violate  any  prior  confidentiality
agreement, I

to  practice  prior 

to 

ACTIVE/92048264.4

understand that I am not to list such Prior Inventions in Schedule A  but  am
only  to  disclose  a  cursory  name  for  each  such  invention,  a  listing  of  the
party(ies)  to  whom  it  belongs  and  the  fact  that  full  disclosure  as  to  such
inventions has not been made for that reason. I have also listed on Schedule
A  all  patents  and  patent  applications  in  which  I  am  named  as  an  inventor,
other  than  those  which  have  been  assigned  to  the  Company  (“Other Patent
Rights”). If no such disclosure is attached, I represent that there are no Prior
Inventions or Other Patent Rights. If, in the course of my employment with
the  Company,  I  incorporate  a  Prior  Invention  into  a  Company  product,
process or machine or other work done for the Company, I hereby grant to the
Company  a  nonexclusive,  royalty-free,  paid-up,  irrevocable,  worldwide
license  (with  the  full  right  to  sublicense)  to  make,  have  made,  modify,  use,
sell,  offer  for  sale  and  import  such  Prior  Invention.  Notwithstanding  the
foregoing,  I  will  not  incorporate,  or  permit  to  be  incorporated,  Prior
Inventions  in  any  Company-Related  Development  without  the  Company’s
prior written consent.

This  Agreement  does  not  obligate  me  to  assign  to  the  Company  any
Development  which,  in  the  sole  judgment  of  the  Company,  reasonably
exercised,  is  developed  entirely  on  my  own  time  and  does  not  relate  to  the
business  efforts  or  research  and  development  efforts  in  which,  during  the
period  of  my  employment,  the  Company  actually  is  engaged  or  reasonably
would be engaged, and does not result from the use of premises or equipment
owned or leased by the Company. However, I will also promptly disclose to
the Company any such Developments for the purpose of determining whether
they qualify for such exclusion. I understand that to the extent this Agreement
is  required  to  be  construed  in  accordance  with  the  laws  of  any  state  which
precludes  a  requirement  in  an  employee  agreement  to  assign  certain  classes
of inventions made by an employee, this paragraph 5 will be interpreted not
to apply to any invention which a court rules and/or the Company agrees falls
within  such  classes.  I  also  hereby  waive  all  claims  to  any  moral  rights  or
other  special  rights  which  I  may  have  or  accrue  in  any  Company-Related
Developments.

Documents  and  Other  Materials.  I  will  keep  and  maintain
6.
adequate  and  current  records  of  all  Proprietary  Information  and  Company-
Related  Developments  developed  by  me  during  my  employment,  which
records will be available to and remain the sole property of the Company at
all times.

All files, letters, notes, memoranda, reports, records, data, sketches, drawings,
notebooks,  layouts,  charts,  quotations  and  proposals,  specification  sheets,
program 
listings,  blueprints,  models,  prototypes,  or  other  written,
photographic  or  other  tangible  material  containing  Proprietary  Information,
whether created by me or others, which come into my custody or possession,
are  the  exclusive  property  of  the  Company  to  be  used  by  me  only  in  the
performance  of  my  duties  for  the  Company.  Any  property  situated  on  the
Company’s  premises  and  owned  by  the  Company,  including  without
limitation computers, disks and other storage media, filing cabinets or other
work  areas,  is  subject  to  inspection  by  the  Company  at  any  time  with  or
without notice. In the event of the

termination of my employment for any reason, I will deliver to the Company
all  Company  property  and  equipment  in  my  possession,  custody  or  control,
including all files, letters, notes, memoranda, reports, records, data, sketches,
drawings, notebooks, layouts, charts, quotations and proposals, specification
sheets,  program  listings,  blueprints,  models,  prototypes,  or  other  written,
photographic  or  other  tangible  material  containing  Proprietary  Information,
and other materials of any nature pertaining to the Proprietary Information of
the Company and to my work, and will not take or keep in my possession any
of the foregoing or any copies.

7.
Enforcement  of  Intellectual  Property  Rights.  I  will  cooperate
fully  with  the  Company,  both  during  and  after  my  employment  with  the
Company, with respect to the procurement, maintenance and enforcement of
Intellectual Property Rights in Company-Related Developments. I  will  sign,
both  during  and  after  the  term  of  this  Agreement,  all  papers,  including
without  limitation  copyright  applications,  patent  applications,  declarations,
oaths,  assignments  of  priority  rights,  and  powers  of  attorney,  which  the
Company may deem necessary or desirable in order to protect its rights and
interests  in  any  Company-Related  Development.  If  the  Company  is  unable,
after reasonable effort, to secure my signature on any such papers, I hereby
irrevocably designate and appoint each officer of the Company as my agent
and attorney-in-fact to execute any such papers on my behalf, and to take any
and all actions as the Company may deem necessary or desirable in order to
protect its rights and interests in any Company-Related Development.

8.
Non-Competition  and  Non-Solicitation.  In  order  to  protect  the
Company’s  Proprietary  Information  and  good  will,  during  my  employment
and  (i)  with  respect  to  clause  (a)  below,  for  a  period  of  twelve  (12)  months
following  the  termination  of  my  employment  or  other  service  relationship
with the Company for any reason and (ii) with respect to clauses (b) and (c)
below,  for  a  period  of  twelve  (12)  months  following  the  termination  of  my
employment  or  other  service  relationship  with  the  Company  for  any  reason
(the “Restricted Period”):

i.I  will  not  directly  or  indirectly,  whether  as  owner,  partner,  shareholder,
director,  manager,  consultant,  agent,  employee,  co-venturer  or  otherwise,
engage, participate or invest in any business activity anywhere in the United
States  that  is  competitive  with  the  Company’s  development  programs,
including  product  candidates  developed  thereunder,  or  technologies  or
commercial  products,  at  such  time  of  my  termination  of  employment;
provided  that  this  shall  not  prohibit  any  possible  investment  in  publicly
traded stock of a company representing less than one percent of the stock of
such company.

ii.I will not, directly or indirectly, in any manner, other than for the benefit of
the  Company  or  for  solely  non-competitive  purposes,  call  upon,  solicit,
divert,  take  away,  accept  or  conduct  any  business  from  or  with  any  of  the
customers or prospective customers of the Company.

1

ii.I  will  not,  directly  or  indirectly,  in  any  manner,  solicit,  entice,  attempt  to
persuade  any  other  employee  or  consultant  of  the  Company  to  leave  the
Company  for  any  reason  or  otherwise  participate  in  or  facilitate  the  hire,
directly or through another entity, of any person who is employed or engaged
by the Company or who was employed or engaged by the Company within
six months of any attempt to hire such person.

I acknowledge and agree that if I violate any of the provisions of this
paragraph 8 after my employment ends, the running of the Restricted Period
will be extended until there is a period of in which there is no violation of this
paragraph 8.

9.
Government  Contracts.  I  acknowledge  that  the  Company  may
have  from  time  to  time  agreements  with  other  persons  or  with  the  United
States Government or its agencies which impose obligations or restrictions on
the  Company  regarding  inventions  made  during  the  course  of  work  under
such agreements or regarding the confidential nature of such work. I agree to
comply  with  any  such  obligations  or  restrictions  upon  the  direction  of  the
Company. In addition to the rights assigned under paragraph 5, I also assign
to the Company (or any of its nominees) all rights which I have or acquired in
any  Developments,  full  title  to  which  is  required  to  be  in  the  United  States
under any contract between the Company and the United States or any of its
agencies.

Prior  Agreements.  I  hereby  represent  that,  except  as  I  have  fully
10.
disclosed previously in writing to the Company, I am not bound by the terms
of any agreement with any previous employer or other party to refrain from
using or disclosing any trade secret or confidential or proprietary information
in  the  course  of  my  employment  with  the  Company  or  to  refrain  from
competing, directly or indirectly, with the business of such previous employer
or any other party. I further represent that my performance of all the terms of
this Agreement as an employee of the Company does not and will not breach
any agreement to keep in confidence proprietary information, knowledge or
data acquired by me in confidence or in trust prior to my employment with
the Company. I will not disclose to the Company or induce the Company to
use any confidential or proprietary information or material belonging to any
previous employer or others.

11.
Remedies Upon Breach. I understand that the restrictions contained
in  this  Agreement  are  necessary  for  the  protection  of  the  business  and
goodwill  of  the  Company  and  I  consider  them  to  be  reasonable  for  such
purpose.  Any  breach  of  this  Agreement  is  likely  to  cause  the  Company
substantial and irrevocable damage and therefore, in the event of such breach,
the Company, in addition to such other remedies which may be available, will
be  entitled  to  specific  performance  and  other  injunctive  relief,  without  the
posting  of  a  bond.  If  I  violate  this  Agreement,  in  addition  to  all  other
remedies  available  to  the  Company  at  law,  in  equity,  and  under  contract,  I
agree  that  I  am  obligated  to  pay  all  the  Company’s  costs  of  enforcement  of
this Agreement, including attorneys’ fees and expenses.

12.
Use of Voice, Image and Likeness. I give the Company permission
to use any and all of my voice, image and likeness, with or without using my
name,  in  connection  with  the  products  and/or  services  of  the  Company,  for
the  purposes  of  advertising  and  promoting  such  products  and/or  services
and/or  the  Company,  and/or  for  other  purposes  deemed  appropriate  by  the
Company  in  its  reasonable  discretion,  except  to  the  extent  expressly
prohibited by law.

13.
No Employment Obligation. I understand that this Agreement does
not create an obligation on the Company or any other person to continue my
employment. I acknowledge that, unless otherwise agreed in a formal written
employment  agreement  signed  on  behalf  of  the  Company  by  an  authorized
officer,  my  employment  with  the  Company  is  at  will  and  therefore  may  be
terminated  by  the  Company  or  me  at  any  time  and  for  any  reason,  with  or
without cause.

14.
Survival and Assignment by the Company. I understand that my
obligations under this Agreement will continue in accordance with its express
terms  regardless  of  any  changes  in  my  title,  position,  duties,  salary,
compensation  or  benefits  or  other  terms  and  conditions  of  employment.  I
further  understand  that  my  obligations  under  this  Agreement  will  continue
following  the  termination  of  my  employment  regardless  of  the  manner  of
such  termination  and  will  be  binding  upon  my  heirs,  executors  and
administrators. The Company will have the right to assign this Agreement to
its affiliates, successors and assigns. I expressly consent to be bound by the
provisions of this Agreement for the benefit of the Company or any parent,
subsidiary  or  affiliate  to  whose  employ  I  may  be  transferred  without  the
necessity that this Agreement be resigned at the time of such transfer.

Post-Employment Notifications. For twelve (12) months following
15.
termination of my employment, I will notify the Company of any change in
my  address  and  of  each  subsequent  employment  or  business  activity,
including  the  name  and  address  of  my  employer  or  other  post-Company
employment plans and the nature of my activities.

16.
Disclosure  to  Future  Employers.  I  will  provide  a  copy  of  this
Agreement  to  any  prospective  employer,  partner  or  coventurer  prior  to
entering into an employment, partnership or other business relationship with
such person or entity.

17.
Severability. In case any provisions (or portions thereof) contained
in  this  Agreement  shall,  for  any  reason,  be  held  invalid,  illegal  or
unenforceable  in  any  respect,  such  invalidity,  illegality  or  unenforceability
shall  not  affect  the  other  provisions  of  this  Agreement,  and  this  Agreement
shall  be  construed  as  if  such  invalid,  illegal  or  unenforceable  provision  had
never been contained herein. If, moreover, any one or more of the provisions
contained  in  this  Agreement  shall  for  any  reason  be  held  to  be  excessively
broad  as  to  duration,  geographical  scope,  activity  or  subject,  it  shall  be
construed  by  limiting  and  reducing  it,  so  as  to  be  enforceable  to  the  extent
compatible with the applicable law as it shall then appear.

2

18.
Interpretation;  Consent  to  Jurisdiction.  This  Agreement  will  be
deemed to be made and entered into in the Commonwealth of Massachusetts,
and will in all respects be interpreted, enforced and governed under the laws
of  the  Commonwealth  of  Massachusetts.  I  hereby  consent  to  personal
jurisdiction of the state and federal courts situated within Massachusetts for
purposes of enforcing this Agreement, and waive any objection that I might
have to personal jurisdiction or venue in those courts.

19.
Protected Disclosures. I  understand  that  nothing  contained  in  this
Agreement limits my ability to communicate with any federal, state or local
governmental  agency  or  commission,  including  to  provide  documents  or
other information, without notice to the Company.

20.
Defend Trade Secrets Act of 2016. I understand that pursuant to the
federal  Defend  Trade  Secrets  Act  of  2016,  I  shall  not  be  held  criminally  or
civilly liable under any federal or state trade secret law for the disclosure of a
trade secret that

1.

(a) is made (i) in confidence to a federal, state, or local government official,
either directly or indirectly, or to an attorney; and (ii) solely for the purpose of
reporting  or  investigating  a  suspected  violation  of  law;  or  (b)  is  made  in  a
complaint  or  other  document  filed  in  a  lawsuit  or  other  proceeding,  if  such
filing is made under seal.

21.
Other  Agreements  and  Obligations.  This  Agreement  constitutes
the  entire  agreement  between  me  and  the  Company  regarding  the  subject
matter hereof, and supersedes any previous agreements or understandings that
I had or may have had between me and the Company regarding the subject
matter, except any confidentiality and/or assignment of inventions agreement
that  I  entered  into  with  the  Company  shall  continue  to  be  in  full  force  and
effect and shall be supplemental to this Agreement.

    I UNDERSTAND THAT THIS AGREEMENT AFFECTS IMPORTANT RIGHTS. BY SIGNING BELOW, I CERTIFY THAT I HAVE READ IT
CAREFULLY AND AM SATISFIED THAT I UNDERSTAND IT COMPLETELY.

[Remainder of Page Intentionally Left Blank]

3

    IN WITNESS WHEREOF, the undersigned has executed this agreement as a sealed instrument as of the date set forth below.

Signed: ____________/s/ Jonathan M. Hopper______________________________________________
     (Employee’s full name)

Type or print name: Dr. Jonathan M. Hopper

Date: __________________

SCHEDULE A

To:    Vericel Corporation

From:    ____________________

Date: _____________________

SUBJECT:     Prior Inventions

    The following is a complete list of all inventions or improvements relevant to the subject matter of my employment by the Company that have been made or
conceived or first reduced to practice by me alone or jointly with others prior to my engagement by the Company:

        No inventions or improvements

        See below:

        _______________________________________________________________

        _______________________________________________________________

        _______________________________________________________________

        Additional sheets attached

    The following is a list of all patents and patent applications in which I have been named as an inventor:

        None

        See below:

        _______________________________________________________________

        _______________________________________________________________

        _______________________________________________________________

SUBSIDIARIES OF REGISTRANT

Marrow Donation, LLC, a California limited liability company

Vericel Denmark ApS, a Danish private limited company

Vericel Security Corporation, a Massachusetts corporation

Exhibit 21.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-226873) and Form S-8 (Nos. 333-241700, 333-217741,
333-205338, 333-187346, 333-174758, 333-163832, 333-140624, 333-121006, and 333-231163) of Vericel Corporation of our report dated February 24, 2021 relating
to the financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts

February 24, 2021

EXHIBIT 31.1

I, Dominick C. Colangelo, certify that:

1. I have reviewed this Annual Report on Form 10-K of Vericel Corporation for the year ended December 31, 2020;

CERTIFICATION

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements

made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial

condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(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) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that

material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to

provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the

disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter

(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal
control over financial reporting; and

5. The registrant’s other certifying officer(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) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to

adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over

financial reporting.

Date: February 24, 2021

/s/ DOMINICK C. COLANGELO
Dominick C. Colangelo
President and Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT 31.2

I, Joseph Mara, certify that:

1. I have reviewed this Annual Report on Form 10-K of Vericel Corporation for the year ended December 31, 2020;

CERTIFICATION

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements

made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial

condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(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) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that

material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to

provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the

disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter

(the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal
control over financial reporting; and

5. The registrant’s other certifying officer(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) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to

adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over

financial reporting.

Date: February 24, 2021

/s/ JOSEPH MARA
Joseph Mara
Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 Vericel Corporation (Company) on Form 10-K for the year ended December 31, 2020, as filed with the Securities and
Exchange Commission on the date hereof (Report), each of the undersigned officers of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002 (Section 906), the following:

(1) The Report fully complies with the requirements of section 13(a) and 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ DOMINICK C. COLANGELO
Dominick C. Colangelo
President and Chief Executive Officer
(Principal Executive Officer)

/s/ JOSEPH MARA
Joseph Mara
Chief Financial Officer
(Principal Financial Officer)

Date: February 24, 2021

A signed original of this written statement required by Section 906 has been provided to Vericel Corporation and will be retained by Vericel Corporation and

furnished to the Securities and Exchange Commission or its staff upon request.