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Xenetic Biosciences, Inc.

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FY2017 Annual Report · Xenetic Biosciences, Inc.
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

Form 10-K

 ☒

 ☐

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the fiscal year ended December 31, 2017

TRANSITION REPORTS PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
For the transition period from to

Commission File Number: 001-37937

XENETIC BIOSCIENCES, INC.
(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of
incorporation or organization)

45-2952962
(IRS Employer
Identification No.)

99 Hayden Ave, Suite 230
Lexington, Massachusetts 02421
(Address of principal executive offices and zip code)

781-778-7720
(Registrant’s telephone number, including area code)

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

Title of Each Class
Common Stock, $0.001 par value per share

Name of Each Exchange on Which Registered
The NASDAQ Stock Market LLC

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act: Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act: Yes ☐ No ☒

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

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12
months (or for such shorter period that the registrant was required to submit and post such files): Yes ☒ No ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405) is not contained herein, and
will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K: Yes ☐ No ☒

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

Large accelerated filer
Non-accelerated filer
(Do not check if a smaller reporting company)
Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2): Yes ☐ No ☒

Accelerated filer
Smaller reporting company

☐
☐

☐
☒

The aggregate market value of the common stock held by non-affiliates of the registrant as of June 30, 2017, based upon the closing price
of the registrant’s common stock on the NASDAQ Capital Market on that date of $2.76, was approximately $9,047,647. For purposes of
this computation, all officers, directors, and 10% beneficial owners of the registrant are deemed to be affiliates. Such determination should
not be deemed to be an admission that such officers, directors or 10% beneficial owners are, in fact, affiliates of the registrant.

As of March 16, 2018, the number of outstanding shares of the registrant’s common stock was 8,717,541.

DOCUMENTS INCORPORATED BY REFERENCE

Information required in response to Part III of Form 10-K (Items 10, 11, 12, 13 and 14) is hereby incorporated by reference to portions of
the registrant's definitive proxy statement or information statement for its 2017 Annual Meeting of Stockholders. The registrant intends to
file a definitive proxy statement or information statement with the Securities and Exchange Commission no later than 120 days after the
end of the registrant's fiscal year ended December 31, 2017.

 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
2017 ANNUAL REPORT ON FORM 10-K

TABLE CONTENTS

PART I

Item 1

  Business

Item 1A   Risk Factors

Item 1B

  Unresolved Staff Comments

Item 2

  Properties

Item 3

  Legal Proceedings

Item 4

  Mine Safety Disclosures

PART II

Item 5

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

Item 6

  Selected Financial Data

Item 7

  Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 7A   Quantitative and Qualitative Disclosures About Market Risk

Item 8

  Financial Statements and Supplementary Data

Item 9

  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9A   Controls and Procedures

Item 9B

  Other Information

PART III

Item 10

  Directors, Executive Officers and Corporate Governance

Item 11

  Executive Compensation

Item 12

  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 13

  Certain Relationships and Related Transactions, and Director Independence

Item 14

  Principal Accounting Fees and Services

PART IV    

Item 15

  Exhibits, Financial Statement Schedules

Item 16

  Form 10-K Summary

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K (“Annual Report”) contains forward-looking statements within the meaning of Section 21E of
the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Section 27A of the Securities Act of 1933, as amended. All
statements  contained  in  this Annual  Report  other  than  statements  of  historical  fact,  including  statements  regarding  our  future  results  of
operations and financial position, our business strategy and plans, future revenues, projected costs, prospects and our objectives for future
operations,  are  forward-looking  statements.  These  forward-looking  statements  include,  but  are  not  limited  to,  statements  concerning  our
plans to continue the development of our proposed drug candidate; our expectations regarding the nature, timing and extent of clinical trials
and proposed clinical trials; our expectations regarding the timing for proposed submissions of regulatory filings, including but not limited
to  any  Investigational  New  Drug  (“IND”)  filing  or  any  New  Drug Application  (“NDA”);  the  nature,  timing  and  extent  of  collaboration
arrangements; the expected results pursuant to collaboration arrangements including the receipts of future payments that may arise pursuant
to collaboration arrangements; the outcome of our plans to obtain regulatory approval of our drug candidates; the outcome of our plans for
the  commercialization  of  our  drug  candidates;  our  plans  to  address  certain  markets,  engage  third  party  manufacturers,  and  evaluate
additional drug candidates for subsequent commercial development, and the likelihood and extent of competition to our drug candidates.

In some cases, these statements may be identified by terminology such as “may,” “will,” “should,” “expect,” “plan,” “anticipate,”
“believe,” “estimate,” “predict,” “potential,” or “continue,” or the negative of such terms and other comparable terminology. Although we
believe  that  the  expectations  reflected  in  the  forward-looking  statements  contained  herein  are  reasonable,  we  cannot  guarantee  future
results, the levels of activity, performance or achievements. These statements involve known and unknown risks and uncertainties that may
cause  our  or  our  industry's  results,  levels  of  activity,  performance  or  achievements  to  be  materially  different  from  those  expressed  or
implied by forward-looking statements.

Such factors include, among others, the following factors that could cause actual results to differ materially include without

limitation:

·

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·

·

·

·

·

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·

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·

·

·

·

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our need to raise additional working capital for the purpose of further developing our primary drug candidate and to continue as
a going concern;

our ability to finance our business;

our ability to successfully commercialize our current and future drug candidates;

our ability to achieve milestone and other payments associated with our co-development collaborations and strategic
arrangements;

the impact of new technologies on our drug candidates and our competition;

changes in laws or regulations of governmental agencies;

interruptions or cancellation of existing contracts;

impact of competitive products and pricing;

product demand and market acceptance and risks;

the presence of competitors with greater financial resources;

product development and commercialization risks;

continued availability of supplies or materials used in manufacturing at the current prices;

the ability of management to execute plans and motivate personnel in the execution of those plans;

our ability to attract and retain key personnel;

adverse publicity related to our products or the Company itself;

adverse claims relating to our intellectual property;

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·

·

·

·

the adoption of new, or changes in, accounting principles;

the costs inherent with complying with statutes and regulations applicable to public reporting companies, such as the Sarbanes-
Oxley Act of 2002;

other new lines of business that the Company may enter in the future; and

other factors set forth in the "Risk Factors" section of this Annual Report on Form 10-K and in subsequent filings we make with
the Securities and Exchange Commission.

These  factors  are  not  necessarily  all  of  the  important  factors  that  could  cause  actual  results  to  differ  materially  from  those
expressed  in  the  forward-looking  statements  in  this Annual  Report.  Other  unknown  or  unpredictable  factors  also  could  have  material
adverse effects on our future results. The forward-looking statements in this Annual Report are made only as of the date of this Annual
Report,  and  we  do  not  undertake  any  obligation  to  publicly  update  any  forward-looking  statements  to  reflect  subsequent  events  or
circumstances, except as required by law.

As used in this Annual Report, unless otherwise indicated, all references herein to “Xenetic,” the “Company,” “we” or “us” refer

to Xenetic Biosciences, Inc. and its wholly owned subsidiaries.

Our  brand  and  product  names,  including  but  not  limited  to  Virexxa®,  OncoHist™,  PolyXen™,  ErepoXen™,  ImuXen™,  and
PulmoXen™. contained in this Annual Report are trademarks, registered trademarks or service marks of Xenetic Biosciences, Inc. and/or its
subsidiaries in the United States of America (“USA” or “U.S.”) and certain other countries. All other company and product names may be
trademarks of the respective companies with which they are associated.

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ITEM 1 – BUSINESS

Overview

PART I

We  are  a  clinical-stage  biopharmaceutical  company  focused  on  the  discovery,  research  and  development  of  next-generation
biologic  drugs  and  novel  oncology  therapeutics.  Our  lead  investigational  product  candidate  is  oncology  therapeutic  XBIO-101  (‘sodium
cridanimod’) for the treatment of progestin - resistant endometrial cancer. We have exclusive rights to develop and commercialize XBIO-
101 worldwide, except for specified countries in the Commonwealth of Independent States (“CIS”), including Russia. XBIO-101 has been
granted orphan drug designation by the U.S. Food and Drug Administration (“FDA”) for the potential treatment of progesterone receptor
negative (“PrR-”) endometrial cancer in conjunction with progesterone therapy. We are currently conducting a Phase 2 trial for XBIO-101,
with the first patient dosed in October 2017, and expect to generate preliminary data from this trial before the end of 2018.

We have an extensive patent portfolio of over 170 issued patents and over 40 pending patent applications in the United States and
worldwide, covering various aspects of our PolyXen™ platform technology and advanced polymer conjugate technologies, as well as our
proprietary  biologic  drugs  and  novel  oncology  drug  candidates.  We  believe  our  portfolio  positions  us  well  for  strategic  partnership  and
commercialization opportunities. Our objective is to maximize opportunities to out-license assets from our  portfolio  in  order  to  generate
working  capital  to  both  build  long-term  stockholder  value  and  provide  us  with  the  funding  necessary  for  clinical  development  of  our
oncology drug candidates through market launch.

We incorporate our patented and proprietary technologies into a number of drug candidates currently under development either in-
house or with biotechnology and pharmaceutical industry collaborators to create what we believe  will  be  next-generation  biologic  drugs
with improved pharmacological properties over existing therapeutics. While we primarily focus on researching and developing oncology
drugs, we also have significant interests in drugs being developed by our collaborators to treat other conditions.

Our  lead  proprietary  technology  is  PolyXen,  an  enabling  platform  technology  which  can  be  applied  to  protein  or  peptide
therapeutics. PolyXen employs the natural polymer polysialic acid (“PSA”) to prolong a drug's circulating half-life and potentially improve
other pharmacological properties. PolyXen has been demonstrated in human clinical trials to confer prolonged half-life on biotherapeutics
such as recombinant human erythropoietin (“rhEPO”) and recombinant Factor VIII (“rFVIII”). We believe this technology may be applied
to a variety of drug candidates to enhance the properties of the therapeutic, potentially providing advantages over competing products.

Our drug candidates have resulted from our research activities or that of our collaborators and are in the development stage. As a
result, we commit significant resources to our research and development activities and anticipate continuing to do so for the near future. To
date, none of our drug candidates have received regulatory marketing authorization in the U.S. by the FDA nor in any other territories by
any applicable agencies. Although we hold a broad patent portfolio, because of capital constraints the focus of our internal development
efforts is currently limited to research and development of our lead product candidate XBIO-101.

We  were  incorporated  under  the  laws  of  the  State  of  Nevada  in August  2011.  We,  directly  or  indirectly,  through  our  wholly-
owned  subsidiary,  Xenetic  U.K.,  and  its  wholly-owned  subsidiaries,  Lipoxen,  Xenetic  Technologies,  Inc.  and  SymbioTec,  GmbH,  own
various U.S. federal trademark registrations and applications, and unregistered trademarks and service marks, including but not limited to
Virexxa®, OncoHist™, PolyXen™, ErepoXen™, ImuXen™, and PulmoXen™.

Our Strategy

Our  strategy  is  to  develop  oncology  drug  candidates  through  regulatory  approval  and  commercialization,  and  to  pursue  a
continuous  and  ongoing  out-licensing  effort  for  our  PolyXen  platform  technology  to  drive  incremental  shareholder  value  and  generate
working capital to assist in providing the funding required to support our drug development efforts.

We intend to pursue orphan drug designations for relevant oncology indications as appropriate in both the U.S. and Europe. If our
orphan oncology drug candidates are granted orphan drug designation, then we may benefit from certain key advantages of orphan status
including market exclusivity.

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We  intend  to  advance  our  PolyXen  platform  technology  by  entering  into  collaborative  out-license  arrangements  with  global
pharmaceutical  companies  who  could  apply  the  necessary  resources  for  advancing  drug  candidates  through  to  worldwide
commercialization, or by entering into arrangements with other partners that would in-license our technology on a restrictive-market basis.
The  latter  arrangement  would  provide  support  in  the  form  of  access  to  partner-generated  clinical  data  which  is  informative  when
contemplating potential monetization of our proprietary technology in larger markets.

We  intend  to  advance  development  of  our  drug  candidates  through  a  combination  of  our  own  in-house  research  and  the  use  of
contract manufacturing and contract research organizations in order to efficiently manage our resources. Continuous pipeline growth and
advancement of out-licensed drug candidates is dependent, in part, on our ability to raise sufficient capital and to advance our existing co-
development collaborations and strategic arrangements as well as enter into new such arrangements.

Recent Developments

Termination by Shire plc of further development of SHP656

In May 2017, we announced that our strategic collaborator, Shire plc (“Shire”), had terminated further development of SHP656, its
polysialylated  rFVIII  drug  candidate  being  developed  using  our  proprietary  PolyXen  technology.  While  Shire’s  Phase  1/2  trial
demonstrated SHP656’s efficacy and pharmacokinetic data commensurate with the profile of an extended half-life rFVIII product, the pre-
defined once-weekly dosing criterion set forth in the research, development, license and supply agreement was not met. To our knowledge,
there were no drug-related adverse events, serious adverse events, or rFVIII inhibitors reported to date. Though the trial’s pre-defined once-
weekly dosing criterion was not met, we intend to explore the potential for future collaborations with Shire.

$7.5 Million Sublicense Payment from Shire plc for certain patents related to our PolyXen technology

In  October  2017,  we  entered  into  a  Right  to  Sublicense Agreement  (the  “Sublicense Agreement”)  with  Baxalta  Incorporated,
Baxalta  US  Inc.,  and  Baxalta  GmbH  (collectively,  with  their  affiliates,  “Baxalta”),  wholly-owned  subsidiaries  of  Shire.  Pursuant  to  the
Sublicense  Agreement,  we  granted  to  Baxalta  the  right  to  grant  a  nonexclusive  sublicense  to  certain  patents  related  to  our  PolyXen
technology that were previously exclusively licensed to Baxalta pursuant to an agreement between us and Baxalta (the “Licensed Patents”)
in connection with products relating to the treatment of blood and bleeding disorders (the “Covered Products”). The term of the Sublicense
Agreement  continues  on  a  country-to-country  basis  until  the  expiration  of  the  last-to-expire  Licensed  Patents  or  upon  certification  from
Baxalta that it is not receiving compensation for sales of Covered Products in a given country, whichever is later (the “Term”).

Pursuant  to  the  Sublicense  Agreement,  Baxalta  paid  us  a  one-time  payment  of  seven  million  five  hundred  thousand  dollars
($7,500,000)  in  November  2017  and  agreed  to  pay  us  single  digit  royalty  payments  based  upon  net  sales  of  the  Covered  Products
throughout the Term, each of which is conditioned upon the performance of the sublicense contemplated by the Sublicense Agreement.

Commencement of dosing on XBIO-101 Phase 2 EC Trial

We are currently conducting a Phase 2 trial for XBIO-101, with the first patient dosed in October 2017, and expect to generate

preliminary data from this trial before the end of 2018.

·

·

The primary objective of the open-label, multi-center, single-arm, two-period Phase 2 study is to assess the antitumor activity
of XBIO-101 in conjunction with progestin therapy as measured by Overall Disease Control Rate in women with recurrent or
persistent  endometrial  carcinoma  not  amenable  to  surgical  treatment  or  radiotherapy  who  have  either  failed  progestin
monotherapy or who have been identified as PrR-. Secondary objectives include assessments of efficacy and safety/tolerability
parameters.

The study is expected to enroll a total of 72 women with recurrent or persistent endometrial cancer not amenable to surgical
treatment or radiotherapy but suitable to be treated with progestins. All subjects determined to be PrR- at screening, as well as
those subjects who experience disease progression after at least 4 weeks of progestin monotherapy, will receive XBIO-101 in
combination with continued progestin treatment. Subjects will receive treatment until disease progression as defined according
to Response Evaluation Criteria in Solid Tumors (“RECIST”) 1.1 criteria.

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Our Technology and Drug Candidates

The Technologies

We  incorporate  our  patented  and  proprietary  technologies  into  a  number  of  drug  candidates  which  are  currently  under
development either in-house or with our biotechnology and pharmaceutical collaborators, with the goal of creating what we believe will be
the next-generation of biologic drugs and therapeutics. While we primarily focus on researching and developing oncology drugs, we also
have ownership and other economic interests in drugs being developed by our collaborators to treat other conditions. Our patent portfolio
spans  four  core  proprietary  technologies  including  two  platforms,  small  molecules  and  biologics  covering  multiple  drug  candidates  and
indications including XBIO-101, PolyXen, OncoHist and ImuXen.

XBIO-101

PolyXen

OncoHist

A  small  molecule  therapeutic  with  the  potential  to  confer  sensitivity  to  hormone  therapeutics  upon  cancer  cells  that  are
otherwise  insensitive  to  such  treatments.    XBIO-101 (sodium  cridanimod)  belongs  to  a  class  of  low-molecular  weight
synthetic interferon inducers. In addition to its immunomodulatory properties, XBIO-101 has been shown to increase levels
of progesterone receptor, or PrR, expression in tumor tissue of patients who are PrR-, and thus may restore sensitivity of
non-responsive  endometrial  cancers  to  hormonal  (e.g.,  progestin)  therapy.  Based  on  preclinical  observations,  XBIO-101
may  also  be  therapeutically  relevant  in  other  hormone-resistant  cancers,  such  as  triple-negative breast  cancer.  XBIO-101
has  been  granted  an  orphan  drug  designation  by  the  FDA  for  the  potential  treatment  of  progesterone  receptor negative
endometrial cancer in conjunction with progesterone therapy.

An enabling biological platform technology designed to extend the circulation time of drug molecules in the human body by
chemically  attaching  polysialic  acid,  or  PSA,  to  the  drug  molecule  by  a  process  termed  polysialylation,  thereby  creating
potentially superior next generation therapeutic candidates. PSA, a biopolymer, comprising a chain of sialic acid molecules,
is a natural constituent of the human body, although we obtain our PSA from a bacterial source.

A  novel  therapeutic  platform  technology that  utilizes  the  properties  of  modified  human  histone  H1.3  for  targeted  cell
necrosis  or  apoptosis  (programmed  cell  death),  which may  enable  OncoHist  to  treat  a  broad  range  of  cancer  indications.
OncoHist,  unlike  many  competing  oncology  therapies,  is  based on  a  molecule  occurring  naturally  in  the  human  body,
primarily in the cell nucleus, and is therefore hypothesized to be better tolerated and less immunogenic than other oncology
therapies.

ImuXen

A  novel  liposomal  co-entrapment  encapsulation  technology  designed  to  maximize  both  cell  and  immune  system  mediated
responses. The technology is based on the co-entrapment of the nominated antigen(s) in a liposomal vesicle. The technology
when applied may create new vaccines and improve the use and efficacy of certain existing human vaccines.

Though we hold a broad patent portfolio, the focus of our internal development efforts is currently limited to research and development of
our lead product candidate XBIO-101 because of capital constraints.

In-House Research, Outside Services and Collaborations

Through  in-house  and  partner  efforts,  we  are  developing  our  pipeline  of  next  generation  bio-therapeutics  and  novel  oncology
drugs based on our XBIO-101 and PolyXen proprietary technologies. In order to do this while efficiently managing our overhead, we rely
on  in-house  research  efforts,  the  services  of  contract  manufacturers  and  contract  research  organizations  and  our  strategic  collaborations.
Accordingly,  continuous  pipeline  growth  and  advancement  of  our  technologies  and  drug  candidates  is  dependent,  in  part,  on  several
important collaborations and strategic arrangements including our arrangements with:

·

PJSC Pharmsynthez (“Pharmsynthez”), a Russian pharmaceutical company and presently our majority stockholder; and
Serum Institute of India Limited (“Serum Institute”), one of the world’s largest vaccine manufacturers and one of India’s
largest biotech companies, as well as a beneficial owner of over 5% of our common stock.

Accordingly,  in  addition  to  pursuing  the  development  of  our  pipeline  of  next  generation  bio-therapeutics  and  novel  oncology
drugs, we also have significant interests in drug candidates being developed by our collaborators to treat other conditions. We may collect
milestone payments and royalties pursuant to these collaborations to the extent that these drugs are successfully developed and marketed.
For further detail, please read the section titled “Significant Co-Development Collaborations and Strategic Arrangements ” on page 8.

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Our Drug Candidate Pipeline

Our product pipeline contains a number of drug candidates under development in-house and drug candidates under development
with our biotechnology and pharmaceutical collaborators. The following discussion summarizes key information regarding our current drug
candidates, organized by our internal programs and our collaborators’ programs:

XBIO-101

XBIO-101 is our most advanced internal candidate with an orphan drug designation from the FDA for the potential treatment of
progesterone receptor negative endometrial cancer in conjunction with progesterone therapy. An investigational new drug application, or
IND, has been submitted for XBIO-101 and is in effect for our ongoing Phase II clinical trials in the U.S.

Pursuant to the Asset Purchase Agreement, dated as of November 13, 2015 (the “APA”), entered into with Pharmsynthez and AS
Kevelt (“Kevelt”), a wholly owned subsidiary of Pharmsynthez, Kevelt and Pharmsynthez transferred to us certain IP rights with respect to
XBIO-101, and the worldwide rights to develop, market and license XBIO-101 for certain uses, except for excluded uses within the CIS, in
exchange for approximately 3.4 million shares of our common stock. We also acquired Kevelt's orphan drug designation from the FDA for
the use of XBIO-101 in the treatment of PrR- endometrial cancer in conjunction with progesterone therapy.

XBIO-101 (sodium cridanimod), belongs to a class of low-molecular weight synthetic interferon, or IFN, inducers and is primarily
used in a wide range of therapeutic areas such as antiviral, antibacterial, antitumor, and inflammatory indications due to its ability to modify
or  regulate  one  or  more  immune  system  functions.  We  believe  XBIO-101  may  also  prove  to  be  therapeutically  relevant  in  hormone-
resistant cancers by increasing the levels of PrR expression in tumor tissue of patients who are PrR deficient. As such, it may restore the
sensitivity of non-responsive endometrial cancers to hormonal (e.g., progestin) therapy. Accordingly, we are pursuing the use of XBIO-101
for the treatment of endometrial cancer.

Our  decision  to  investigate  XBIO-101  for  the  treatment  of  endometrial  cancer  was  based  in  part  on  the  history  of  sodium
cridanimod in preclinical and clinical research conducted by others, including prior clinical trials conducted and completed in Russia that
assessed  the  efficacy  and  safety  of  sodium  cridanimod.  Sodium  cridanimod  has  been  authorized  for  medicinal  use  in  the  Russian
Federation for 21 years and over nine million doses have been sold for the treatment of non-cancer indications. XBIO-101 is also known
under the brand names Neovir, Camedon and Primavir.

The extensive clinical testing conducted by others, as well as the marketing history of sodium cridanimod, provided support for
our authorization to proceed directly with a Phase II efficacy study under our U.S. IND for the use of sodium cridanimod in conjunction
with  progestin  therapy  in  patients  with  progestin  resistant,  recurrent  or  persistent  endometrial  cancer.  We  commenced  the  Phase  II  trial
under the IND in 2017, with the first patient dosed in October 2017.

ErepoXen

Our  second  most  advanced  internal  drug  candidate  is  ErepoXen,  or  polysialylated  erythropoietin  (“PSA-EPO”).  ErepoXen  uses
our  PolyXen  platform  technology  for  the  treatment  of  anemia  in  chronic  kidney  disease  (“CKD”)  patients.  It  is  designed  to  reduce  the
dosing frequency by extending the circulating half-life of the therapeutic in the body. We have terminated our clinical development efforts
of ErepoXen and are currently seeking to out-license the drug candidate in our licensed territories.

We have collaboration agreements with SynBio LLC (“SynBio”) and Serum Institute to develop and launch ErepoXen in limited

markets pursuant to which we will collect royalties if they are successful in these efforts.

Serum Institute conducted Phase I and Phase II clinical trials in 95 human subjects. These safety trials, which had no significant
drug-related adverse events, provided us with the data to commence a Phase II, repeat dosing, ICH compliant clinical trial for ErepoXen in
Australia, New Zealand and South Africa for CKD patients not on dialysis. We completed three cohorts of this study and then terminated
the study. Each cohort represents an increased dose of ErepoXen that is given on a repeat schedule until therapeutic levels of hemoglobin
are achieved. In our study there were no serious Treatment Emergent Adverse Events (“TEAE”) related to ErepoXen in either cohort 1 or
2.  There  was  one  serious  TEAE  in  cohort  3  judged  to  be  possibly  related,  but  not  unexpected  given  the  safety  profile  of  other
Erythropoietin Stimulating Agents (ESAs).

7

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
In addition, Serum Institute finished Phase I/II clinical trials in India of ErepoXen for in-center-dialysis patients. Serum Institute
indicated that it will use its data from the Phase I/II clinical trials and data generated from our Phase II trial to further progress clinical trials
of ErepoXen in India.

SynBio applied for and received regulatory approval to commence ErepoXen Phase II(b)/III human clinical trials in Russia and is
currently recruiting patients. SynBio has indicated that it intends to commence the commercialization and marketing stages of ErepoXen in
the Russian and CIS markets subject to approval in such markets.

OncoHist

Our  drug  candidate  OncoHist,  which  has  clinical  proof  of  concept,  utilizes  the  properties  of  modified  human  histone  H1.3  for
targeted  cell  killing.  We  were  previously  researching  and  developing  OncoHist  for  the  treatment  of  relapsed  or  resistant  acute  myeloid
leukemia (AML). We anticipate filing an IND application for OncoHist for AML once we are able to raise sufficient capital.

We have a sponsored research agreement with Dana Farber Cancer Institute intended to elucidate OncoHist’s mechanism of action
as  well  as  to  characterize  the  responsiveness  of  various AML  cell  lines  to  OncoHist.  Dr.  Richard  Stone,  MD,  Professor  of  Medicine  at
Harvard Medical School and Clinical Director of the Adult Leukemia Program at Dana-Farber Cancer Institute, presented data at the 2014
American  Society  of  Hematology  meeting  (Blood,  2014  124(21):3604  OncoHist,  an  rh  Histone  1.3,  Is  Cytotoxic  to  Acute  Myeloid
Leukemia Cells and Results in Altered Downstream Signaling).

We  completed  non-clinical  toxicity  studies  of  OncoHist  guided,  in  part,  by  clinical  data  supplied  by  SynBio  and  SymbioTec,
GmbH, a German company we acquired in 2012 (“SymbioTec”). In August 2015, we had a productive, in-person pre-IND meeting with the
FDA  where  manufacturing  and  clinical  matters  were  addressed  including  guidance  from  the  FDA  regarding  inclusion  of  an  additional
indication besides AML in our proposed Phase I clinical trial.

Currently, all our development efforts regarding OncoHist remain on hold.

Pipeline Expansion Opportunities

Operating under licenses from us within their home markets, our collaborators generate pre-clinical and clinical data related to our
technologies across a wide spectrum of therapeutic areas. Under these agreements, we retain all rights for major markets and co-own the
clinical  data.  We  therefore  have  the  opportunity  to  utilize  the  data  in  our  decision-making  process  regarding  development  and
commercialization in major markets. We expect to be able to utilize the results from substantially all of our clinical toxicity data and other
clinical data generated in the development of XBIO-101 and PolyXen, and potentially for OncoHist, and ImuXen, for a variety of orphan
oncology indications and next generation biologic drugs.

For example, we believe that we may be able to develop XBIO-101 for other indications. Results from preclinical and exploratory
studies conducted by a collaborative partner suggest that XBIO-101 can up-regulate (i.e., increase the levels of) estrogen receptor (“ER”) in
certain  tissue  types.  Proof  of  concept  studies  are  being  planned  to  investigate  additional  therapeutic  opportunities  for  XBIO-101  in
hormone-resistant tumor types other than endometrial cancer, including a potential ER clinical biomarker study for triple-negative breast
cancer (“TNBC”) under our current XBIO-101 IND.

We  also  believe  that  the  nature  of  our  technologies,  including  the  PolyXen  platform,  will  allow  us  to  pursue  additional  drug

candidates for new indications based on existing and future scientific data.

Significant Co-Development Collaborations and Strategic Arrangements

Shire plc

We are a party to an exclusive research, development and license agreement with Baxalta US Inc. and Baxalta AB, wholly owned
subsidiaries of Shire, related to the development of a novel series of polysialylated blood coagulation factors. This collaboration with Shire
relies  of  the  Company’s  PolyXen  technology  to  conjugate  PSA  to  therapeutic  blood-clotting  factors,  with  the  goal  of  improving  the
pharmacokinetic  profile  and  extending  the  active  life  of  these  biologic  molecules.  The  agreement  grants  Shire  a  worldwide,  exclusive,
royalty-bearing license to our PSA patented and proprietary technology in combination with Shire’s proprietary molecules designed for the
treatment  of  blood  and  bleeding  disorders.  The  first  program  under  this  agreement  was  a  next  generation  Factor  VIII  protein  product
candidate.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In December 2016, Shire reached a milestone of its Phase 1/2 clinical trial for the treatment of hemophilia with SHP656, triggering
a $3.0 million payment to be paid to us pursuant to the agreement with Shire. We determined the milestone to be non-substantive because
all significant performance obligations to achieve the contingent payments were the responsibility of Shire with only a negligible amount of
our effort to fulfill our obligations, specifically assistance on a research committee. As the amount allocable to the remaining performance
period was negligible, we recognized the full $3.0 million in milestone revenue in connection with this collaboration during the year ended
December 31, 2016.

In  May  2017,  we  announced  that  our  strategic  collaborator,  Shire,  had  terminated  further  development  of  SHP656,  its
polysialylated  rFVIII  drug  candidate  being  developed  using  our  proprietary  PolyXen  technology.  While  Shire’s  Phase  1/2  trial
demonstrated SHP656’s efficacy and pharmacokinetic data commensurate with the profile of an extended half-life rFVIII product, the pre-
defined once-weekly dosing criterion set forth in the research, development, license and supply agreement was not met. To our knowledge,
there were no drug-related adverse events, serious adverse events, or rFVIII inhibitors reported to date. Though the trial’s pre-defined once-
weekly dosing criterion was not met, we intend to continue to explore the potential for future collaborations with Shire.

In  October  2017,  we  entered  into  a  Sublicense Agreement  with  Baxalta.  Pursuant  to  the  Sublicense Agreement,  we  granted  to
Baxalta  the  right  to  grant  a  nonexclusive  sublicense  to  Licensed  Patents  in  connection  with  the  Covered  Products.  Pursuant  to  the
Sublicense Agreement, Baxalta paid us a one-time payment of seven million five hundred thousand dollars ($7,500,000) in November 2017
and agreed to pay us single digit royalty payments based upon net sales of the Covered Products throughout the Term, each of which is
conditioned upon the performance of the sublicense contemplated by the Sublicense Agreement.

SynBio LLC

In  August  2011,  we  entered  into  a  stock  subscription  and  collaborative  development  agreement  with  SynBio  (the  “Co-
Development Agreement”), pursuant to which we granted SynBio an exclusive license to develop, market and commercialize certain drug
candidates utilizing molecules based on our PolyXen and OncoHist platform technologies in Russia and the CIS, collectively referred to
herein as the SynBio Market. In exchange for our granting to SynBio those certain license rights, SynBio granted an exclusive license to us
to  use  any  SynBio  pre-clinical  and  clinical  data  generated  by  SynBio  and  to  engage  in  the  development  and  commercialization  of  drug
candidates that may arise from the collaboration in any territory outside of the SynBio Market based upon the Co-Development Agreement.

We  hope  and  expect  to  mitigate  certain  technical  and  commercial  risks  of  drug  development  by  working  in  collaboration  with
SynBio. Under the Co-Development Agreement, SynBio is responsible for progressing six new product candidates through human proof of
concept trials in Russia as primary validation for the initiation of European Medicines Agency (“EMA”) or FDA clinical trials by us.

The primary goal of the Co-Development Agreement is to research and develop drug candidates for planned commercialization
using SynBio and our combined respective expertise and technologies. Drug candidates must meet the success criteria as decided upon by a
joint steering committee, which includes representation from both SynBio and us, where we have the right to appoint the chair who has the
casting vote. Once a potential drug candidate is selected, clinical trials will be separately conducted by each company in their respective
territories with the goal to achieve regulatory approval of the products for commercial sale.

SynBio is wholly responsible for funding and conducting their own research and clinical development activities in Russia, and we
are wholly responsible for funding and conducting our own research and clinical development activities in the U.S., Europe and elsewhere
outside  the  SynBio  Market.  There  are  no  milestones  or  other  research-related  payments  provided  for  under  the  Co-Development
Agreement  other  than  fees  for  the  provision  of  each  party’s  respective  research  supplies  based  on  their  technology.  For  the  years  ended
December 31, 2017 and 2016, we have recognized no supply service revenues in connection with the Co-Development Agreement. Among
other provisions, the parties may terminate the Co-Development Agreement in relation to a particular product upon 30 days’ written notice,
if such party, in its reasonable opinion, believes that a third-party IP right exists, which would have a material effect on the research and/or
development of the relevant product. Further, the parties may terminate the Co-Development Agreement if the other party is in material
breach of the Co-Development Agreement and, in the case of a breach capable of remedy, the breach is not remedied within 90 days of
receiving notice specifying the breach and requiring its remedy, or if the other party becomes insolvent. The parties also may terminate the
Co-Development Agreement by immediate written notice to the other party in relation to a specific product such if product does not meet
the relevant success criteria for the product.

9

 
 
 
 
 
 
  
 
 
 
 
 
 
 
Concurrent  with  entering  into  the  Co-Development  Agreement,  we  entered  into  a  stock  subscription  agreement  with  SynBio
pursuant to which we sold SynBio approximately 1.1 million shares of common stock for proceeds of approximately $18.6 million, making
them an affiliate of the Company.

In  furtherance  of  our  co-development  clinical  objectives,  on  December  31,  2014,  we  granted  SynBio  a  warrant  to  purchase
204,394  shares  of  our  common  stock  that  contain  vesting  triggers  based  on  the  achievement  by  SynBio  of  certain  clinical  development
objectives  within  specific  timeframes  (the  “SynBio  2014  Warrant”).  Simultaneously  with  the  issuance  of  the  SynBio  2014  Warrant,  we
granted  additional  warrants  to  purchase  9,697  aggregate  new  shares  of  our  common  stock  to  SynBio  and  Pharmsynthez  non-director
designees under the same terms and conditions of the SynBio 2014 Warrant. The SynBio 2014 Warrant expires on December 30, 2019 and
no warrants were exercised during the years ended December 31, 2017 and 2016.

On September 23, 2016, SynBio exchanged 970,000 shares of common stock for an equal number of shares of Series A Preferred
Stock. SynBio is an affiliate and related party of ours, with a share ownership of approximately 9.4% of the total issued common stock and
all 970,000 shares of our outstanding Series A Preferred Stock as of December 31, 2017. The Series A Preferred Stock is convertible at the
election of SynBio into shares of our common stock on a one for one basis upon 61 days’ prior written notice to us.

PJSC Pharmsynthez

In  November  2009,  we  entered  into  a  collaborative  research  and  development  license  agreement  with  Pharmsynthez  (the
“Pharmsynthez Arrangement”) pursuant to which we granted an exclusive license to Pharmsynthez to develop, commercialize and market
six product candidates based on our PolyXen and ImuXen technology anywhere within Russia and the CIS, as well as certain clinical and
research data developed by us on the six product candidates. In exchange, Pharmsynthez granted us an exclusive license to use any pre-
clinical  and  clinical  data  developed  by  Pharmsynthez,  within  the  scope  of  the  Pharmsynthez  Arrangement,  and  to  engage  in  further
research, development and commercialization of drug candidates in any territory outside of Russia and the CIS at our own expense.

We expect to mitigate certain risks of drug development by reviewing human clinical data arising out of this collaboration with
Pharmsynthez before we take a particular drug candidate into FDA and EMA trials. Under the Pharmsynthez Arrangement, Pharmsynthez
is responsible for progressing six new drug candidates through human proof of concept trials in Russia as primary validation prior to the
initiation of EMA/FDA clinical trials by us outside of Russia. A joint steering committee, where we have the right to appoint the chair who
has  the  casting  vote,  was  established  to  facilitate  the  communication  of  scientific  data  and  to  assist  generally  with  each  party’s  research
decisions and to monitor research and development progress under the Pharmsynthez Arrangement.

Pharmsynthez is wholly responsible for funding and conducting its own research and clinical development activities in Russia. We
are wholly responsible for funding and conducting our own research and clinical development activities in the U.S., Europe and the rest of
the  world  outside  of  Russia  and  the  ex-CIS  regions.  There  are  no  milestones  or  other  research  related  payments  provided  for  under  the
Pharmsynthez Agreement other than royalties. Among other provisions, the parties may terminate the agreement in relation to a particular
product  upon  30  days’  written  notice,  if  such  party,  in  its  reasonable  opinion,  believe  that  a  third-party  intellectual  property  right  exists
which  would  have  a  material  effect  on  the  research  and/or  development  of  the  relevant  product.  Further,  the  parties  may  terminate  the
agreement  if  the  other  party  is  in  material  breach  of  the  agreement  and,  in  the  case  of  a  breach  capable  of  remedy,  the  breach  is  not
remedied within 90 days of receiving notice specifying the breach and requiring its remedy, or if the other party becomes insolvent. The
parties also may terminate the agreement by immediate written notice to the other party in relation to a specific product if such product
does not meet the relevant success criteria for the product.

Pharmsynthez is an affiliate of the Company and our majority stockholder. On February 27, 2017, Pharmsynthez acquired 100%
of  SynBio. As  a  result,  SynBio’s  ownership  stake  is  reflected  as  part  of  Pharmsynthez’  share  ownership.  Pharmsynthez,  directly  and
indirectly  through  SynBio,  has  a  share  ownership  in  the  Company  of  approximately  61.5%  of  the  total  issued  common  stock  as  of
December 31, 2017.

Serum Institute

In August  2011,  we  entered  into  a  collaborative  research  and  development  agreement  (the  “Serum Agreement”)  with  Serum
Institute  amending  and  restating  a  series  of  earlier  agreements  and  providing  Serum  Institute  an  exclusive  license  to  use  our  PolyXen
technology  to  research  and  develop  one  potential  commercial  product,  Polysialylated  Erythropoietin  (“PSA-EPO”).  Serum  Institute  is
responsible for conducting all pre-clinical and clinical trials required to achieve regulatory approvals  within  territories  outside  of  certain
predetermined territories assigned to us, which include the U.S., the European Economic Area, and Japan, among other territories, at Serum
Institute’s own expense. Royalty payments are payable by Serum Institute to us for net sales to certain customers in the Serum Institute
sales territory. Royalty payments are payable by us to Serum Institute for net sales received by us over the term of the license. No royalty,
revenue or expense was recognized by us related to the Serum Institute arrangement during the years ended December 31, 2017 and 2016.
There are no milestone or other research-related payments due under the Serum Agreement.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Through December 31, 2017, we and Serum Institute continued to engage in research and development activities with no resultant
commercial  products. Among  other  reasons,  the  parties  may  terminate  the  Serum Agreement  by  written  notice  if  the  other  party  is  in
material breach of the Serum Agreement and, in the case of a breach capable of remedy, the breach is not remedied within 90 days of the
other party receiving notice specifying the breach and requiring its remedy.

In furtherance of our co-development clinical objectives, on December 31, 2014, we granted to Serum Institute certain warrants to
purchase 96,970 shares of our common stock that contain vesting triggers based on the achievement by Serum Institute of certain clinical
development objectives within specific timeframes (“Serum 2014 Warrant”). Simultaneously with the issuance of the Serum 2014 Warrant,
we  issued  additional  warrants  to  purchase  an  aggregate  of  4,852  shares  of  our  common  stock  to  Serum  Institute  non-director  designees
under the same terms and conditions of the Serum 2014 Warrant. The Serum 2014 Warrant expires on December 30, 2019 and no warrants
were exercised during any of the years ended December 31, 2017 and 2016.

In addition, the Serum Agreement allows for Serum Institute to nominate a non-executive director to our Board of Directors as
long as Serum Institute or its subsidiaries holds at least 6% of our common stock. Serum Institute is an affiliate and related party of ours,
with a share ownership of approximately 7.2% of our total issued common stock as of December 31, 2017.

Our Intellectual Property

We strive to protect and enhance the proprietary technology, inventions, and improvements that are commercially important to our
business,  including  seeking,  maintaining  and  defending  patent  rights,  whether  developed  internally  or  licensed  from  our  collaborators  or
other  third-parties.  Our  policy  is  to  seek  to  protect  our  proprietary  position  by,  among  other  methods,  filing  patent  applications  in  the
United States and in jurisdictions outside of the United States covering our proprietary technology, inventions, improvements and product
candidates that are important to the development and implementation of our business. We also rely on trade secrets and know-how relating
to  our  proprietary  technology  and  product  candidates,  continuing  innovation,  and  in-licensing  opportunities  to  develop,  strengthen  and
maintain  our  proprietary  position  in  the  field  of  oncology.  We  also  plan  to  rely  on  data  exclusivity,  market  exclusivity,  and  patent  term
extensions when available. Our commercial success will depend in part on our ability to obtain and maintain patent and other proprietary
protection  for  our  technology,  inventions,  and  improvements;  to  preserve  the  confidentiality  of  our  trade  secrets;  to  obtain  and  maintain
licenses to use intellectual property owned by third-parties; to defend and enforce our proprietary rights, including any patents that we may
own in the future; and to operate without infringing on the valid and enforceable patents and other proprietary rights of third-parties.

Our drug candidates are in various stages of development, each protected by patent and pending patent applications in the U.S.
with the United States Patent and Trademark Office (“USPTO”) and in certain other developed countries. Our first issued patents are due to
begin to expire starting in 2022 with the majority of the existing issued patents expiring between 2025 and 2030.

Our patent strategy is to file patent applications on innovations and improvements in those jurisdictions that comprise the major
pharmaceutical  markets  in  the  world  or  locations  where  a  pharmaceutical  may  be  manufactured.  These  jurisdictions  include,  but  are  not
limited  to  the  U.S.,  U.K., Australia,  Japan,  Canada,  South  Korea,  China,  Hong  Kong,  India,  Russia  and  certain  other  countries  in  the
European  Union  (E.U.)  and Asia,  though  we  do  not  necessarily  file  a  patent  application  in  each  of  these  jurisdictions  for  every  patent
family.

As of February 16, 2018, we directly or indirectly own, through our wholly-owned subsidiary, Xenetic U.K., and its wholly-owned
subsidiaries, Lipoxen, Xenetic Technologies, Inc. and SymbioTec, more than 170 U.S. and international patents and over 40 pending patent
applications  that  cover  various  aspects  of  our  technologies.  We  have  filed  patent  applications,  and  plan  to  file  additional  patent
applications,  covering  various  aspects  of  our  PolyXen  platform  technology  covering  polysialylation  and  advanced  polymer  conjugate
technologies, as well as our proprietary product candidates, including XBIO-101, ErepoXen and PulmoXen. More specifically, our patents
and  patent  applications  cover  polymer  architecture,  drug  conjugates,  formulations,  methods  of  manufacturing  polymers  and  polymer
conjugates  and  methods  of  administering  polymer  conjugates.  We  will  also  be  filing  additional  patent  applications  where  possible  for
XBIO-101 and OncoHist for additional indications.

Our patent portfolio contains patents and patent applications that encompass our OncoHist platform technology including use of
histones for the treatment of different cancers. The OncoHist patent portfolio, acquired as part of our acquisition of SymbioTec in January
2012, includes OncoHist, a bis-Met histone. In addition, our licensed patent portfolio includes patents issued in jurisdictions outside of the
United States and licensed patent applications pending in jurisdictions outside of the United States that are foreign counterparts to one or
more  of  the  foregoing  U.S.  patents  and  patent  applications.  The  OncoHist  portfolio  also  includes  patents  that  cover  the  use  of  a  histone
protein as an antibiotic and to threat thrombocytopenia and further as an antimicrobial component of a personal care product.

11

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
We have received patent protection for certain therapeutics that use our PolyXen technology linking the specific therapeutic to a
PSA. These include, but are not limited to, PSA-erythropoietin (“EPO”), PSA-insulin and PSA-insulin like protein, SHP656 (rFVIII), PSA-
DNase  I  and  PSA-granulocyte  colony  stimulating  factor  (GCSF).  Further  patents  cover  methods  to  prepare  proteins  that  are  linked  to  a
PSA.  These  method  patents  include  those  that  link  a  PSA  to  a  protein  in  a  high  pH  solution  as  well  as  patents  that  use  a  process  for
producing  an  aldehyde  derivative  of  a  sialic  acid  through  the  opening  and  oxidation  of  a  sialic  acid  unit.  For  instance,  we  have  patent
protection for a PSA linkage that can be at the N-terminus.

We have received patent protection for the production of PSA and the removal of endotoxin during the purification process. The
removal  of  endotoxin  occurs through  the  addition  of  a  high  pH  solution  to  the  PSA  and  a  process  to  separate  a  polydisperse  ionically
charged  polysaccharide,  such  as  PSA,  into  fractions  of  different  average  molecular  weight.  This  is  accomplished  through  the  use  of  a
column and elution buffers with different and constant ionic strength and pH, resulting in a fractionated polysaccharide that has a molecular
weight polydispersity of 1.1 or lower.

Issued patents can provide protection for varying periods of time, depending upon the date of filing of the patent application, the
date of patent issuance, and the legal term of patents in the countries in which they are obtained. In general, patents issued for applications
filed in the United States can provide exclusionary rights for 20 years from the earliest effective filing date. In addition, in certain instances,
the term of an issued United States patent that covers or claims an FDA approved product can be extended to recapture a portion of the
term effectively lost as a result of the FDA regulatory review period, which is called patent term extension. The restoration period cannot
be longer than five years and the total patent term, including the restoration period, must not exceed 14 years following FDA approval. The
term of patents outside of the United States varies in accordance with the laws of the foreign jurisdiction, but typically is also 20 years from
the earliest effective filing date. However, the actual protection afforded by a patent varies on a product-by-product basis, from country-to-
country,  and  depends  upon  many  factors,  including  the  type  of  patent,  the  scope  of  its  coverage,  the  availability  of  regulatory-related
extensions, the availability of legal remedies in a particular country, and the validity and enforceability of the patent.

In  certain  situations,  where  we  work  with  drugs  covered  by  one  or  more  patents,  our  ability  to  develop  and  commercialize  our
technologies  may  be  affected  by  limitations  in  our  access  to  these  proprietary  drugs.  Even  if  we  believe  we  are  free  to  work  with  a
proprietary  drug,  we  cannot  guarantee  that  we  will  not  be  accused  of,  or  be  determined  to  be,  infringing  a  third-party’s  rights  and  be
prohibited from working with the drug or found liable for damages. Any such restriction on access or liability for damages would have a
material adverse effect on our business, results of operations and financial condition.

The patent positions of pharmaceutical and biotechnology companies, such as ours, are uncertain and involve complex legal and
factual issues. There can be no assurance that patents that have issued will be held valid and enforceable in a court of law. Even for patents
that are held valid and enforceable, the legal process associated with obtaining such a judgment is time consuming and costly. Additionally,
issued patents can be subject to opposition or other proceedings that can result in the revocation of the patent or maintenance of the patent
in  amended  form  (and  potentially  in  a  form  that  renders  the  patent  without  commercially  relevant  and/or  broad  coverage).  Further,  our
competitors  may  be  able  to  circumvent  and  otherwise  design  around  our  patents.  Even  if  a  patent  is  issued  and  enforceable,  because
development and commercialization of pharmaceutical products can be subject to substantial delays, patents may expire early and provide
only  a  short  period  of  protection,  if  any,  following  the  commercialization  of  a  products  encompassed  by  our  patent(s).  We  may  have  to
participate  in  interference  proceedings  declared  by  the  USPTO,  which  could  result  in  a  loss  of  the  patent  and/or  substantial  cost  to  us.
Further, we understand that if any of our pending patent applications do not issue, or are deemed invalid following issuance, we may lose
valuable IP protection.

U.S.  and  foreign  patent  rights  and  other  proprietary  rights  exist  that  are  owned  by  third-parties  and  relate  to  pharmaceutical
compositions  and  reagents,  medical  devices  and  equipment  and  methods  for  preparation,  packaging  and  delivery  of  pharmaceutical
compositions.  We  cannot  predict  with  any  certainty  which,  if  any,  of  these  rights  will  be  considered  relevant  to  our  technology  by
authorities in the various jurisdictions where such rights exist, nor can we predict with certainty which, if any, of these rights will or may be
asserted  against  us  by  third-parties.  We  could  incur  substantial  costs  in  defending  ourselves  and  our  partners  against  any  such  claims.
Furthermore, parties making such claims may be able to obtain injunctive or other equitable relief, which could effectively block our ability
to  develop  or  commercialize  some  or  all  of  our  products  in  the  U.S.  and  in  other  countries  and  could  result  in  the  award  of  substantial
damages. In the event of a claim of infringement, we or our partners may be required to obtain one or more licenses from third-parties.
There can be no assurance that we can obtain a license to any technology that we determine we require on reasonable terms, if at all, or that
we could develop or otherwise obtain alternative technology. The failure to obtain licenses, if required, may have a material adverse effect
on our business, results of operations and financial condition. Further, we may not be able to obtain IP licenses related to the development
of our drug candidates on a commercially reasonable basis, if at all.

12

 
 
 
  
 
 
 
 
 
 
 
 
It is our policy to require our employees and consultants, outside scientific collaborators, sponsored researchers and other advisors
who receive confidential information from us 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 circumstances.
The agreements provide that all inventions conceived by an employee shall be our property. There can be no assurance, however, that these
agreements will provide meaningful protection or adequate remedies for our trade secrets in the event of unauthorized use or disclosure of
such information.

Manufacturing and Supply

We do not have the capability to manufacture our own material necessary to support our drug candidate development programs
nor do we intend to acquire such capability as part of our present business strategy. We currently have agreements in place with Serum
Institute  whereby  Serum  Institute  produces  clinical  materials  for  use  in  the  development  of  drug  candidates  involving  our  PolyXen
technology. We are currently dependent on Kevelt for clinical materials with respect to our XBIO-101 research program. When and if we
decide  to  restart  our  OncoHist AML  research  program,  we  would  be  dependent  on  SynBio  for  clinical  materials  with  respect  to  that
program.  We  are  investigating  second  source  alternative  suppliers  for  our  clinical  materials.  There  can  be  no  assurance  that  we  will  be
successful in this effort or that if a second source is secured that it would be available to us on commercially reasonable terms or in a timely
fashion should any disruption in supply from Serum Institute, Kevelt or SynBio occur.

Government Regulation

General

Government authorities in the United States, at the federal, state and local level, and other countries extensively regulate, among
other  things,  the  research,  development,  testing,  manufacture,  quality  control,  approval,  labeling,  packaging,  storage,  record-keeping,
promotion, advertising, distribution, marketing and export and import of products such as those we are developing. Generally, a new drug
must be approved by the FDA through the NDA process and a new biologic must be licensed by the FDA through the BLA process before
it may be legally marketed in the United States.

U.S. Regulation

Drug Development Process

In  the  United  States,  the  FDA  regulates  drugs  under  the  Federal  Food,  Drug,  and  Cosmetic Act  (“FDCA”),  and  in  the  case  of
biologics, also under the Public Health Service Act, and their implementing regulations. The process of obtaining regulatory approvals and
the subsequent compliance with appropriate federal, state, local and foreign statutes and regulations require the expenditure of substantial
time and financial resources. Failure to comply with the applicable U.S. requirements at any time during the product development process,
approval  process  or  after  approval  may  subject  an  applicant  to  administrative  or  judicial  sanctions.  These  sanctions  could  include  the
FDA's refusal to approve pending applications, withdrawal of an approval, license revocation, a clinical hold, warning letters or untitled
letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, refusals of government
contracts, restitution, disgorgement or civil or criminal penalties. Any agency or judicial enforcement action could have a material adverse
effect on us.

The process required by the FDA before a drug or biologic may be marketed in the United States generally involves the

following:

·

·
·

·
·

·

completion of preclinical laboratory tests, animal studies and formulation studies in accordance with Good Laboratory Practices
(“GLP”) regulations and other applicable regulations;
submission to the FDA of an IND, which must become effective before human clinical trials may begin;
performance of adequate and well-controlled human clinical trials in accordance with Good Clinical Practice (GCP) regulations
to establish the safety and efficacy of the proposed drug for its intended use;
submission to the FDA of an NDA or BLA;
satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the drug is produced to assess
compliance with current Good Manufacturing Practices (“cGMP”) requirements to assure that the facilities, methods and
controls are adequate to preserve the drug's identity, strength, quality and purity; and
FDA review and approval of the NDA or BLA.

13

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Once  a  pharmaceutical  candidate  is  identified  for  development,  it  enters  the  preclinical  testing  stage.  Preclinical  tests  include
laboratory evaluations of product chemistry, toxicity and formulation, as well as animal studies. An IND sponsor must submit the results of
the  preclinical  tests,  together  with  manufacturing  information  and  analytical  data,  to  the  FDA  as  part  of  the  IND.  The  sponsor  will  also
include  a  protocol  detailing,  among  other  things,  the  objectives  of  the  first  phase  of  the  clinical  trial,  the  parameters  to  be  used  in
monitoring safety, and the effectiveness criteria to be evaluated, if the first phase lends itself to an efficacy evaluation. Some preclinical
testing may continue even after the IND is submitted. The IND automatically becomes effective 30 days after receipt by the FDA, unless
the  FDA,  within  the  30-day  time  period,  places  the  clinical  trial  on  a  clinical  hold.  In  such  a  case,  the  IND  sponsor  and  the  FDA  must
resolve any outstanding concerns before the clinical trial can begin. Clinical holds also may be imposed by the FDA at any time before or
during clinical trials due to safety concerns about ongoing or proposed clinical trials or noncompliance with specific FDA requirements, and
the trials may not begin or continue until the FDA notifies the sponsor that the hold has been lifted.

All  clinical  trials  must  be  conducted  under  the  supervision  of  one  or  more  qualified  investigators  in  accordance  with  GCP
regulations. They must be conducted under protocols detailing the objectives of the trial, dosing procedures, subject selection and exclusion
criteria and the safety and effectiveness criteria to be evaluated. Each protocol must be submitted to the FDA as part of the IND, and timely
safety reports must be submitted to the FDA and the investigators for serious and unexpected adverse events. An institutional review board
(IRB) at each institution participating in the clinical trial must review and approve each protocol before a clinical trial commences at that
institution and must also approve the information regarding the trial and the consent form that must be provided to each trial subject or his
or her legal representative, monitor the study until completed and otherwise comply with IRB regulations.

Human clinical trials are typically conducted in three sequential phases that may overlap or be combined:

·

·

·

Phase 1: The drug candidate is initially introduced into healthy human subjects and tested for safety, dosage tolerance,
absorption, metabolism, distribution and excretion. In the case of some products for severe or life-threatening diseases, such as
cancer, especially when the product may be too inherently toxic to ethically administer to healthy volunteers, the initial human
testing is often conducted in patients.

Phase 2: This phase involves clinical trials in a limited patient population to identify possible adverse effects and safety risks, to
preliminarily evaluate the efficacy of the product for specific targeted diseases and to determine dosage tolerance and
appropriate dosage.

Phase 3: Clinical trials are undertaken to further evaluate dosage, clinical efficacy and safety in an expanded patient population
at geographically dispersed clinical study sites. These clinical trials are intended to establish the overall risk-benefit ratio of the
drug candidate and provide, if appropriate, an adequate basis for product labeling.

Post-approval trials, sometimes referred to as Phase IV studies, may be conducted after initial marketing approval. These trials are
used to gain additional experience from the treatment of patients in the intended therapeutic indication. In certain instances, the FDA may
mandate the performance of Phase IV clinical trials as a condition of approval of an NDA or BLA.

The FDA or the sponsor may suspend a clinical trial at any time on various grounds, including a finding that the research subjects
or patients are being exposed to an unacceptable health risk. 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  drug  has  been  associated  with
unexpected serious harm to patients. In addition, some clinical trials are overseen by an independent group of qualified experts organized
by the sponsor, known as a data safety monitoring board or committee. Depending on its charter, this group may determine whether a trial
may move forward at designated check points based on access to certain data from the trial.

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop additional information
about the chemistry and physical characteristics of the drug and finalize a process for manufacturing the product in commercial quantities
in accordance with cGMP requirements. The manufacturing process must be capable of consistently producing quality batches of the drug
candidate and, among other things, the manufacturer must develop methods for testing the identity, strength, quality and purity of the final
drug. In addition, appropriate packaging must be selected and tested and stability studies must be conducted to demonstrate that the drug
candidate does not undergo unacceptable deterioration over its shelf life.

While the IND is active and before approval, progress reports summarizing the results of the clinical trials and nonclinical studies
performed since the last progress report must be submitted at least annually to the FDA, and written IND safety reports must be submitted
to the FDA and investigators for serious and unexpected suspected adverse events, findings from other studies suggesting a significant risk
to humans exposed to the same or similar drugs, findings from animal or in-vitro testing suggesting a significant risk to humans, and any
clinically  important  increased  incidence  of  a  serious  suspected  adverse  reaction  compared  to  that  listed  in  the  protocol  or  investigator
brochure.

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
There  are  also  requirements  governing  the  reporting  of  ongoing  clinical  trials  and  completed  trial  results  to  public  registries.
Sponsors of certain clinical trials of FDA-regulated products are required to register and disclose specified clinical trial information, which
is publicly available at www.clinicaltrials.gov. Information related to the product, patient population, phase of investigation, trial sites and
investigators and other aspects of the clinical trial is then made public as part of the registration. Sponsors are also obligated to discuss the
results  of  their  clinical  trials  after  completion.  Disclosure  of  the  results  of  these  trials  can  be  delayed  until  the  new  product  or  new
indication being studied has been approved.

United States Market Approval Process

The  results  of  product  development,  preclinical  and  other  non-clinical  studies  and  clinical  trials,  along  with  descriptions  of  the
manufacturing  process,  analytical  tests  conducted  on  the  chemistry  of  the  drug,  proposed  labeling  and  other  relevant  information  are
submitted to the FDA as part of an NDA or BLA requesting approval to market the product. The submission of an NDA or BLA is subject
to the payment of user fees; a waiver of such fees may be obtained under certain limited circumstances. The FDA reviews all NDAs and
BLAs submitted to ensure that they are sufficiently complete for substantive review before it accepts them for filing. The FDA may request
additional  information  rather  than  accept  an  NDA  or  BLA  for  filing.  In  this  event,  the  NDA  or  BLA  must  be  resubmitted  with  the
additional information. The resubmitted application also is subject to review before the FDA accepts it for filing.

Once the submission is accepted for filing, the FDA begins an in-depth substantive review. The FDA may refer the NDA or BLA
to  an  advisory  committee  for  review,  evaluation  and  recommendation  as  to  whether  the  application  should  be  approved  and  under  what
conditions. The FDA is not bound by the recommendation of an advisory committee, but it generally follows such recommendations. The
approval process is lengthy and often difficult, and the FDA may refuse to approve an NDA or BLA if the applicable regulatory criteria are
not satisfied or may require additional clinical or other data and information. Even if such data and information are submitted, the FDA
may  ultimately  decide  that  the  NDA  or  BLA  does  not  satisfy  the  criteria  for  approval.  The  FDA  reviews  an  NDA  to  determine,  among
other things, whether a product is safe and effective for its intended use and whether its manufacturing is cGMP-compliant to assure and
preserve the product's identity, strength, quality and purity. The FDA reviews a BLA to determine, among other things whether the product
is  safe,  pure  and  potent  and  the  facility  in  which  it  is  manufactured,  processed,  packed  or  held  meets  standards  designed  to  assure  the
product's continued safety, purity and potency. Before approving an NDA or BLA, the FDA will inspect the facility or facilities where the
product is manufactured.

After  the  FDA  evaluates  an  NDA  or  BLA,  it  will  issue  an  approval  letter  or  a  Complete  Response  Letter. An  approval  letter
authorizes commercial marketing of the drug with prescribing information for specific indications. A Complete Response Letter indicates
that  the  review  cycle  of  the  application  is  complete  and  the  application  will  not  be  approved  in  its  present  form. A  Complete  Response
Letter usually describes the specific deficiencies in the NDA or BLA identified by the FDA and may require additional clinical data, such
as an additional pivotal Phase 3 trial or other significant and time-consuming requirements related to clinical trials, nonclinical studies or
manufacturing.  If  a  Complete  Response  Letter  is  issued,  the  sponsor  must  resubmit  the  NDA  or  BLA,  addressing  all  of  the  deficiencies
identified in the letter, or withdraw the application. Even if such data and information are submitted, the FDA may decide that the NDA or
BLA does not satisfy the criteria for approval.

If  a  product  receives  regulatory  approval,  the  approval  may  be  significantly  limited  to  specific  diseases  and  dosages  or  the
indications for use may otherwise be limited, which could restrict the commercial value of the product. In addition, the FDA may require a
sponsor to conduct Phase 4 testing, which involves clinical trials designed to further assess a drug's safety and effectiveness after NDA or
BLA  approval,  and  may  require  testing  and  surveillance  programs  to  monitor  the  safety  of  approved  products  which  have  been
commercialized.  The  FDA  may  also  place  other  conditions  on  approval  including  the  requirement  for  a  risk  evaluation  and  mitigation
strategy (REMS) to assure the safe use of the drug. If the FDA concludes a REMS is needed, the sponsor of the NDA or BLA must submit
a  proposed  REMS.  The  FDA  will  not  approve  the  NDA  or  BLA  without  an  approved  REMS,  if  required.  A  REMS  could  include
medication guides, physician communication plans or elements to assure safe use, such as restricted distribution methods, patient registries
and other risk minimization tools. Any of these limitations on approval or marketing could restrict the commercial promotion, distribution,
prescription  or  dispensing  of  products.  Marketing  approval  may  be  withdrawn  for  noncompliance  with  regulatory  requirements  or  if
problems occur following initial marketing.

Orphan Drug Act

The  Orphan  Drug  Act  provides  incentives  to  manufacturers  to  develop  and  market  drugs  or  biologics  for  rare  diseases  and
conditions  affecting  fewer  than  200,000  persons  in  the  U.S.  at  the  time  of  application  for  Orphan  Drug  Designation,  or  for  a  patient
population  greater  than  200,000  in  the  United  States  where  there  is  no  reasonable  expectation  that  the  cost  of  developing  the  drug  or
biologic will be recovered from sales in the United States. The first developer to receive FDA marketing approval for an orphan drug is
entitled to a seven-year exclusive marketing period in the U.S. for that product. However, a drug that the FDA considers to be clinically
superior to, or different from, another approved orphan drug, even though for the same indication, may also obtain approval in the U.S.
during  the  seven-year  exclusive  marketing  period.  In  addition,  holders  of  exclusivity  for  orphan  drugs  are  expected  to  assure  the
availability of sufficient quantities of their orphan drugs to meet the needs of patients. Failure to do so could result in the withdrawal of
marketing exclusivity for the drug.

15

 
 
 
 
 
 
 
  
 
 
 
 
 
 
Pediatric Information

Under the Pediatric Research Equity Act of 2007 (“PREA”), NDAs or BLAs or supplements to NDAs or BLAs must contain data
to  assess  the  safety  and  effectiveness  of  the  drug  for  the  claimed  indication(s)  in  all  relevant  pediatric  sub-populations  and  to  support
dosing  and  administration  for  each  pediatric  sub-population  for  which  the  drug  is  safe  and  effective.  The  FDA  may  grant  deferrals  for
submission of data or full or partial waivers. Unless otherwise required by regulation, PREA does not apply to any drug for an indication
for which orphan drug designation has been granted. The Best Pharmaceuticals for Children Act (“BPCA”) provides sponsors of NDAs
with  an  additional  six-month  period  of  market  exclusivity  for  all  unexpired  patent  or  non-patent  exclusivity  on  all  forms  of  the  drug
containing  the  active  moiety  if  the  sponsor  submits  results  of  pediatric  studies  specifically  requested  by  the  FDA  under  BPCA  within
required timeframes. The Biologics Price Competition and Innovation Act provides sponsors of BLAs an additional six-month extension
for  all  unexpired  non-patent  market  exclusivity  on  all  forms  of  the  biologic  containing  the  active  moiety  pursuant  to  the  BPCA  if  the
conditions under the BPCA are met.

The Food and Drug Administration Safety and Innovation Act (“FDASIA”), which was signed into law on July 9, 2012, amended
the FDCA. FDASIA requires that a sponsor who is planning to submit a marketing application for a drug or biological product that includes
a new active ingredient, new indication, new dosage form, new dosing regimen or new route of administration submit an initial Pediatric
Study Plan (“PSP”) within sixty days of an end-of-Phase II meeting or as may be agreed between the sponsor and FDA. The initial PSP
must  include  an  outline  of  the  pediatric  study  or  studies  that  the  sponsor  plans  to  conduct,  including  study  objectives  and  design,  age
groups,  relevant  endpoints  and  statistical  approach,  or  a  justification  for  not  including  such  detailed  information,  and  any  request  for  a
deferral of pediatric assessments or a full or partial waiver of the requirement to provide data from pediatric studies along with supporting
information. FDA and the sponsor must reach agreement on the PSP. A sponsor can submit amendments to an agreed-upon initial PSP at
any time if changes to the pediatric plan need to be considered based on data collected from nonclinical studies, early phase clinical trials,
and/or other clinical development programs.

Expedited Development and Review Programs

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new drugs and biological
products  that  meet  certain  criteria.  Specifically,  new  drugs  and  biological  products  are  eligible  for  Fast  Track  designation  if  they  are
intended to treat a serious or life-threatening condition and demonstrate the potential to address unmet medical needs for the condition. Fast
Track designation applies to the combination of the product and the specific indication for which it is being studied. The sponsor of a new
drug or biologic may request the FDA to designate the drug or biologic as a Fast Track product at any time during the clinical development
of the product. Unique to a Fast Track product, the FDA may consider for review sections of the marketing application on a rolling basis
before the complete application is submitted, if the sponsor provides a schedule for the submission of the sections of the application, the
FDA agrees to accept sections of the application and determines that the schedule is acceptable, and the sponsor pays any required user fees
upon submission of the first section of the application.

Any product submitted to the FDA for marketing, including under a Fast Track program, may be eligible for other types of FDA
programs intended to expedite development and review, such as priority review and accelerated approval. Fast Track designation, priority
review  and  accelerated  approval  do  not  change  the  standards  for  approval  but  may  expedite  the  development  or  approval  process. Any
product is eligible for priority review if it has the potential to provide safe and effective therapy where no satisfactory alternative therapy
exists or a significant improvement in the treatment, diagnosis or prevention of a disease compared to marketed products. The FDA will
attempt to direct additional resources to the evaluation of an application for a new drug or biological product designated for priority review
in an effort to facilitate the review. Additionally, a product may be eligible for accelerated approval. Drug or biological products studied for
their safety and effectiveness in treating serious or life-threatening illnesses and that provide meaningful therapeutic benefit over existing
treatments may receive accelerated approval, which means that they may be approved on the basis of adequate and well-controlled clinical
trials establishing that the product has an effect on a surrogate endpoint that is reasonably likely to predict a clinical benefit, or on the basis
of an effect on a clinical endpoint other than survival or irreversible morbidity. As a condition of approval, the FDA may require that a
sponsor of a drug or biological product receiving accelerated approval perform adequate and well-controlled post-marketing clinical trials.
In  addition,  the  FDA  currently  requires  as  a  condition  for  accelerated  approval  pre-approval  of  promotional  materials,  which  could
adversely impact the timing of the commercial launch of the product. If the FDA concludes that a drug shown to be effective can be safely
used only if distribution or use is restricted, it will require such post-marketing restrictions as it deems necessary to assure safe use of the
drug, such as distribution restricted to certain facilities or physicians with special training or experience; or distribution conditioned on the
performance of specified medical procedures.

16

 
 
 
 
 
 
 
  
 
 
 
 
FDASIA established a new category of drugs and biologics referred to as "breakthrough therapies" that may be eligible to receive
Breakthrough Therapy Designation. A sponsor may seek FDA designation of a drug or biologic candidate as a "breakthrough therapy" if
the product is intended, alone or in combination with one or more other products, to treat a serious or life-threatening disease or condition
and  preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement  over  existing  therapies  on  one  or
more clinically significant endpoints, such as substantial treatment effects observed early in clinical development. The designation includes
all of the Fast Track program features, as well as more intensive FDA interaction and guidance. The Breakthrough Therapy Designation is
a distinct status from both accelerated approval and priority review, which can also be granted to the same drug if relevant criteria are met.
If  a  product  is  designated  as  breakthrough  therapy,  the  FDA  will  expedite  the  development  and  review  of  such  drug. All  requests  for
breakthrough therapy designation will be reviewed within 60 days of receipt, and the FDA will either grant or deny the request.

Post-Approval Requirements

Once an approval is granted, the FDA may withdraw the approval if compliance with regulatory requirements or standards is not
maintained or if problems occur after the product reaches the market. Later discovery of previously unknown problems with a product may
result in restrictions on the product or even complete withdrawal of the product from the market. After approval, some types of changes to
the approved product, such as adding new indications, certain manufacturing changes and additional labeling claims, are subject to further
FDA review and approval. Drug and biologics manufacturers and other entities involved in the manufacture and distribution of approved
drugs  and  biologics  are  required  to  register  their  establishments  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 regulations and other laws and regulations.

U.S. Patent Term Restoration and Marketing Exclusivity

Depending upon the timing, duration and specifics of the FDA approval of our drug 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.  The  Hatch-Waxman  Amendments  permit  a  patent  restoration  term  of  up  to  five  years  as
compensation for patent term lost during product development and the FDA regulatory review process. 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 patent term restoration period
is generally one-half the time between the effective date of an IND and the submission date of an NDA or BLA plus the time between the
submission date of an NDA or BLA and the approval of that application. Only one patent applicable to an approved drug is eligible for the
extension and the application for the extension must be submitted prior to the expiration of the patent. The USPTO, in consultation with the
FDA, reviews and approves the application for any patent term extension or restoration. In the future, we intend to apply for restoration of
patent  term  for  one  of  our  currently  owned  or  licensed  patents  to  add  patent  life  beyond  its  current  expiration  date,  depending  on  the
expected length of the clinical trials and other factors involved in the filing of the relevant NDA or BLA.

Marketing exclusivity provisions under the FDCA can also delay the submission or the approval of certain marketing applications.
The FDCA provides a five-year period of non-patent marketing exclusivity within the United States to the first applicant to obtain approval
of  an  NDA  for  a  new  chemical  entity. A  drug  is  a  new  chemical  entity  if  the  FDA  has  not  previously  approved  any  other  new  drug
containing the same active moiety, which is the molecule or ion responsible for the action of the drug substance. During the exclusivity
period,  the  FDA  may  not  accept  for  review  an  abbreviated  new  drug  application  (ANDA),  or  a  505(b)(2)  NDA  submitted  by  another
company  for  another  drug  based  on  the  same  active  moiety,  regardless  of  whether  the  drug  is  intended  for  the  same  indication  as  the
original innovator drug or for another indication, where the applicant does not own or have a legal right of reference to all the data required
for approval. However, an application may be submitted after four years if it contains a certification of patent invalidity or non-infringement
to one of the patents listed with the FDA by the innovator NDA holder. The FDCA also provides three years of marketing exclusivity for
an  NDA,  or  supplement  to  an  existing  NDA  if  new  clinical  investigations,  other  than  bioavailability  studies,  that  were  conducted  or
sponsored by the applicant are deemed by the FDA to be essential to the approval of the application, for example new indications, dosages
or strengths of an existing drug. This three-year exclusivity covers only the modification for which the drug received approval on the basis
of  the  new  clinical  investigations  and  does  not  prohibit  the  FDA  from  approving ANDAs  for  drugs  containing  the  active  agent  for  the
original  indication  or  condition  of  use.  Five-year  and  three-year  exclusivity  will  not  delay  the  submission  or  approval  of  a  full  NDA.
However, an applicant submitting a full NDA would be required to conduct or obtain a right of reference to all of the pre-clinical studies
and adequate and well-controlled clinical trials necessary to demonstrate safety and effectiveness.

Pediatric exclusivity is another type of regulatory market exclusivity in the United States under the BPCA. Pediatric exclusivity
provides for an additional six months of marketing exclusivity if a sponsor conducts clinical trials in children as addressed in the section
named “Pediatric Information” above. In addition, orphan drug exclusivity, as described above, may offer a seven-year period of marketing
exclusivity, except in certain circumstances.

17

 
 
 
 
 
 
 
  
 
 
 
 
 
Foreign Regulation

In addition to regulations in the United States, we will be subject to a variety of regulations in other jurisdictions governing, among

other things, clinical trials and any commercial sales and distribution of our drug candidates.

Whether  or  not  we  obtain  FDA  approval  for  our  drug  candidates,  we  must  obtain  the  requisite  approvals  from  regulatory
authorities in foreign countries prior to the commencement of clinical trials or marketing of the drug candidates in those countries. Certain
countries outside of the United States have a similar process that requires the submission of a clinical trial application much like the IND
prior  to  the  commencement  of  human  clinical  trials.  In  the  European  Union,  for  example,  a  CTA  must  be  submitted  to  each  country's
national health authority and an independent ethics committee, much like the FDA and the IRB, respectively. Once the CTA is approved in
accordance with a country's requirements, clinical study development may proceed.

The requirements and process governing the conduct of clinical trials, product approval and licensing, pricing and reimbursement
vary  from  country  to  country.  In  all  cases,  the  clinical  trials  are  conducted  in  accordance  with  GCP  and  the  applicable  regulatory
requirements and the ethical principles that have their origin in the Declaration of Helsinki.

To obtain regulatory approval of an investigational drug or biological product under European Union regulatory systems, we must
submit a marketing authorization application. The application used to file the NDA or BLA in the United States is similar to that required in
the  European  Union,  with  the  exception  of,  among  other  things,  country-specific  document  requirements.  The  European  Union  also
provides opportunities for market exclusivity. For example, in the European Union, upon receiving marketing authorization, new chemical
entities  generally  receive  eight  years  of  data  exclusivity  and  an  additional  two  years  of  market  exclusivity.  If  granted,  data  exclusivity
prevents  regulatory  authorities  in  the  European  Union  from  referencing  the  innovator's  data  to  assess  a  generic  application.  During  the
additional  two-year  period  of  market  exclusivity,  a  generic  marketing  authorization  can  be  submitted,  and  the  innovator's  data  may  be
referenced, but no generic product can be marketed until the expiration of the market exclusivity. However, there is no guarantee that a
product will be considered by the European Union's regulatory authorities to be a new chemical entity, and products may not qualify for
data exclusivity. Products receiving orphan designation in the European Union can receive ten years of market exclusivity, during which
time no similar medicinal product for the same indication may be placed on the market. An orphan product can also obtain an additional
two years of market exclusivity in the European Union for pediatric studies. No extension to any supplementary protection certificate can
be granted on the basis of pediatric studies for orphan indications.

The criteria for designating an "orphan medicinal product" in the European Union are similar in principle to those in the United
States.  Under  Article  3  of  Regulation  (EC)  141/2000,  a  medicinal  product  may  be  designated  as  orphan  if  (1)  it  is  intended  for  the
diagnosis, prevention or treatment of a life-threatening or chronically debilitating condition; (2) either (a) such condition affects no more
than  five  in  10,000  persons  in  the  European  Union  when  the  application  is  made,  or  (b)  the  product,  without  the  benefits  derived  from
orphan status, would not generate sufficient return in the European Union to justify investment; and (3) there exists no satisfactory method
of  diagnosis,  prevention  or  treatment  of  such  condition  authorized  for  marketing  in  the  European  Union,  or  if  such  a  method  exists,  the
product will be of significant benefit to those affected by the condition, as defined in Regulation (EC) 847/2000. Orphan medicinal products
are eligible for financial incentives such as reduction of fees or fee waivers and are, upon grant of a marketing authorization, entitled to ten
years of market exclusivity for the approved therapeutic indication. The application for orphan drug designation must be submitted before
the  application  for  marketing  authorization.  The  applicant  will  receive  a  fee  reduction  for  the  marketing  authorization  application  if  the
orphan drug designation has been granted, but not if the designation is still pending at the time the marketing authorization is submitted.
Orphan drug designation does not convey any advantage in, or shorten the duration of, the regulatory review and approval process.

The  10-year  market  exclusivity  may  be  reduced  to  six  years  if,  at  the  end  of  the  fifth  year,  it  is  established  that  the  product  no
longer meets the criteria for orphan designation, for example, if the product is sufficiently profitable not to justify maintenance of market
exclusivity. In addition, marketing authorization may be granted to a similar product for the same indication at any time if:

·
·
·

the second applicant can establish that its product, although similar, is safer, more effective or otherwise clinically superior;
the applicant consents to a second orphan medicinal product application; or
the applicant cannot supply enough orphan medicinal product.

18

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
For other countries outside of the European Union, such as countries in Eastern Europe, Latin America or Asia, the requirements
governing the conduct of clinical studies, product licensing or approval, pricing and reimbursement vary from country to country. In all
cases, again, the clinical studies are conducted in accordance with GCP and the applicable regulatory requirements and the ethical principles
that have their origin in the Declaration of Helsinki.

If we fail to comply with applicable foreign regulatory requirements, we may be subject to, among other things, fines, suspension

or withdrawal of regulatory approvals, product recalls, seizure of products, operating restrictions and criminal prosecution.

Other Regulatory Matters

Manufacturing,  sales,  promotion  and  other  activities  following  product  approval  are  also  potentially  subject  to  regulation  by
numerous  regulatory  authorities  in  addition  to  the  FDA,  including,  in  the  United  States,  the  Centers  for  Medicare  &  Medicaid  Services,
other  divisions  of  the  Department  of  Health  and  Human  Services,  the  Drug  Enforcement Administration,  the  Consumer  Product  Safety
Commission, the Federal Trade Commission, the Occupational Safety & Health Administration, the Environmental Protection Agency and
state  and  local  governments.  In  the  United  States,  sales,  marketing  and  scientific/educational  programs  must  also  comply  with  state  and
federal  fraud  and  abuse  laws,  including  state  and  federal  anti-kickback,  false  claims,  data  privacy  and  security  and  physician  payment
transparency  laws.  Pricing  and  rebate  programs  must  comply  with  the  Medicaid  rebate  requirements  of  the  U.S.  Omnibus  Budget
Reconciliation Act of 1990 and more recent requirements in the Patient Protection and Affordable Care Act, as amended by the Health Care
and Education Reconciliation Act of 2010, collectively the Affordable Care Act. If products are made available to authorized users of the
Federal Supply Schedule of the General Services Administration, additional laws and requirements apply. The handling of any controlled
substances must comply with the U.S. Controlled Substances Act and Controlled Substances Import and Export Act. Products must meet
applicable child-resistant packaging requirements under the U.S. Poison Prevention Packaging Act. Manufacturing, sales, promotion and
other activities are also potentially subject to federal and state consumer protection and unfair competition laws.

The  distribution  of  pharmaceutical  products  is  subject  to  additional  requirements  and  regulations,  including  extensive  record-

keeping, licensing, storage and security requirements intended to prevent the unauthorized sale of pharmaceutical products.

The  failure  to  comply  with  regulatory  requirements  may  subject  us  to  possible  legal  or  regulatory  action.  Depending  on  the
circumstances, failure to meet applicable regulatory requirements can result in criminal prosecution, fines or other penalties, injunctions,
recall or seizure of products, total or partial suspension of production, denial or withdrawal of product approvals, or refusal to allow a firm
to enter into supply contracts, including government contracts. In addition, even if a firm complies with FDA and other requirements, new
information  regarding  the  safety  or  efficacy  of  a  product  could  lead  the  FDA  to  modify  or  withdraw  product  approval.  Prohibitions  or
restrictions on sales or withdrawal of future products marketed by us could materially affect our business in an adverse way.

Changes in regulations, statutes or the interpretation of existing regulations could impact our business in the future by requiring,
for  example:  (i)  changes  to  our  manufacturing  arrangements;  (ii)  additions  or  modifications  to  product  labeling;  (iii)  the  recall  or
discontinuation  of  our  products;  or  (iv)  additional  record-keeping  requirements.  If  any  such  changes  were  to  be  imposed,  they  could
adversely affect the operation of our business.

Environmental Regulation

In addition to being subject to extensive regulation by the FDA, we must also comply with environmental regulation insofar as
such  regulation  applies  to  us  or  our  drug  candidates.  Our  costs  of  compliance  with  environmental  regulation  as  applied  to  similar
pharmaceutical companies are minimal, since we do not currently, nor do we intend to, engage in the manufacturing of any of our drug
candidates. We currently use unaffiliated manufacturers to produce all of our drug candidate material and receive final material from such
manufacturer, without any involvement on our part in the manufacturing process at any stage of the process.

Although we believe that our safety procedures for using, handling, storing and disposing of our drug candidate materials comply
with the environmental standards required by state and federal laws and regulations, we cannot completely eliminate the risk of accidental
contamination or injury from these materials. We do not carry a specific insurance policy to mitigate this risk to us or to the environment.

19

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
Research and Development Expenses

Research and development activities include personnel costs, research supplies, clinical and pre-clinical study costs. Such expenses
related  to  the  research  and  development  of  our  drug  candidates  totaled  $4.1  million  for  the  year  ended  December  31,  2017  and  $43.7
million for the year ended December 31, 2016.

Employees

At December 31, 2017, we employed five full-time employees. We are not a party to any collective bargaining agreement with our
employees; nor are any of our employees a member of any labor unions. We are subject to certain statutory and contractual obligations in
instances  where  we  terminate  U.K.-based  employees.  These  obligations,  which  are  ordinary  and  customary  in  the  U.K.,  generally  range
from one to 12 months of wages for terminated employees and would not be expected to represent a material adverse effect to us.

To  complement  our  own  professional  staff,  we  utilize  specialists  in  regulatory  affairs,  pharmacovigilance,  process  engineering,
manufacturing, quality assurance, clinical development and business development. These individuals include scientific advisors as well as
independent consultants.

Competition

The pharmaceutical and biotechnology industries are characterized by intense competition and rely heavily on the ability to move
quickly, adapt to changing medical and market needs, and to develop and maintain strong intellectual property positions. We believe that
the development experience of our scientific and management team, as well as the strength and promise of our drug candidates, provide us
with a competitive advantage; nevertheless, we face potential competition from a myriad of sources many of which operate with greater
resources  and  more  mature  products.  These  include  pharmaceutical  and  biotechnology  companies,  academic  institutions,  governmental
agencies and public and private research institutions. Competition is intense and expected to increase.

Product and Technology Specific Competition

XBIO-101 for Endometrial Cancer (EC) and Triple Negative Breast Cancer (TNBC)

Current  standard  of  care  treatments  for  EC  and  TNBC  include  radiation,  surgery  as  well  as  certain  chemotherapeutic  and
antineoplastic  agents,  particularly  platinum-based  agents,  including  but  not  limited  to  Taxol,  Taxane,  anthracycline,  carboplatin,
doxorubicin, cisplatin, ifosfamide, and topotecan.

A number of additional therapeutic classes are in development worldwide, including but not limited to antibodies, antibody-drug
conjugates (ADCs), and immunotherapies (e.g., bevacizumab and GALE-301/GALE-302, respectively). Additionally, there are a number of
targeted agents including inhibitors that target the PI3K/Akt/mTOR pathway (such as AKT inhibitor ARQ-092) and other kinase inhibitors.
The  aforementioned  therapeutics  and  therapeutic  classes  may  be  used  either  alone  or  in  combination.  Companies  engaged  in  clinical
development of these products for endometrial cancer include but are not limited to:

· Antibodies/Immunotherapies: Galena BioPharma Inc.; Merck Sharp & Dohme Corp.; Immunogen, Inc.; Immunomedics, Inc.;

·

Genentech, Inc.; Macrogenics, Inc.; Genmab A/S; Incyte Corporation; Eisai Inc.; and Bayer AG.
Targeted Agents: ArQule, Inc.; AstraZeneca plc; Novartis International AG; Daiichi Sankyo Inc.; GlaxoSmithKline plc; and
Advenchen Laboratories, LLC.

PSA for Drug Delivery

Current delivery platforms include PEG, FC-fusion, albumin infusion, HES, depot, CTP-fusion.

Market  participants  include  Nektar’s  PEG  technology,  Flamel’s  Medusa  platform  offering,  a  hydrogel  depot  formulation,
Versartis’  XTEN  technology  which  utilizes  recombinant  polypeptide  fusion  protein,  nanoparticle  technology  from  Alkermes,  Durect
Corp’s  long-acting  technology,  Debiopharm  Group’s  drug  delivery  based  on  polylactic-co-glycolic  acid  (PLGA),  and  Halozyme’s
ENHANZE drug delivery technology platform.

20

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We also expect to compete with academic institutions and other smaller pharmaceutical companies during the drug development
stage  of  our  progress.  In  addition  to  competing  with  universities  and  other  research  institutions  in  the  development  of  drug  products,
therapies,  technologies  and  processes,  we  may  compete  with  other  companies  in  acquiring  rights  to  products  or  technologies  from
universities. There can be no assurance that our products or drug candidates will be more effective or achieve greater market acceptance
than competitive products, or that these companies will not succeed in developing products and technologies that are more effective than
those being developed for us or that would render our products and technologies less competitive or obsolete.

Available Information

Our website address is www.xeneticbio.com. The information in, or that can be accessed through, our website is not part of this
Annual Report on Form 10-K. Our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K and
amendments to those reports are available, free of charge, on or through our website as soon as practicable after we electronically file such
forms, or furnish them to, the SEC. The public may read and copy any materials we file with the SEC at the SEC’s Public Reference Room
at 100 F Street, NE, Washington, D.C. 20549. Information on the operations of the Public Reference Room can be obtained by calling 1-
800-SEC-0330. The SEC maintains an internet site that contains reports, proxy and information statements and other information regarding
our filings at www.sec.gov.

In addition to disclosing current information pursuant to Section 13 or 15(d) of the Exchange Act and for reports of information
required  to  be  disclosed  by  Regulation  FD  through  our  SEC  filings,  we  also  intend  to  disclose  such  current  information  through  our
investor relations website, press releases, public conference calls and webcasts.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1A – RISK FACTORS

Our business is subject to numerous risks. You should consider carefully the risks and uncertainties described below, in addition to other
information contained in this Annual Report as well as our other public filings with the Securities and Exchange Commission. Any of the
following risks could have a material adverse effect on our business, financial condition, results of operations and prospects and cause the
trading price of our common stock to decline.

Risks Related to Our Financial Condition and Capital Requirements

We have never been profitable and may never achieve or sustain profitability.

We are a clinical stage biopharmaceutical company with a limited operating history. Pharmaceutical product and technology development
is a highly speculative undertaking and involves a substantial degree of risk. To date, we have focused primarily on developing our lead
drug  candidates,  XBIO-101  and  PolyXen,  our  biological  platform  technology,  and  researching  additional  drug  candidates.  We  have  no
products  approved  for  commercial  sale  and  have  generated  only  limited  revenue  to  date.  Due  to  capital  constraints,  we  are  currently
focused solely on the development of XBIO-101. We continue to incur significant research and development and other expenses related to
our ongoing operations. As a result, we have never been profitable and we may not achieve profitability in the foreseeable future, if at all.
Our ability to generate profits in the future will depend on a number of factors, including:

·

Funding the costs relating to the research and development, regulatory approval, commercialization and sale and marketing of
our drug candidates and technologies, in particular, XBIO-101;

Costs of acquiring and developing new drug candidates and technologies;

· Market acceptance of our drug candidates and technologies, in particular, XBIO-101;
·
· Ability to bring our drug candidates to market, in particular, XBIO-101;
· General and administrative costs relating to our operations;
·
·
·
· Attracting, hiring and retaining qualified personnel; and
· Our ability to raise additional capital.

Increases in our research and development costs;
Charges related to purchases of technology or other assets;
Establishing, maintaining and protecting our intellectual property rights;

As of December 31, 2017, we had an accumulated deficit of approximately $145.9 million. Substantial doubt exists about our ability to
continue as a going concern as a result of anticipated capital needs. We expect to incur additional significant operating losses as we expand
our  research  and  development  activities  and  our  commercialization,  marketing  and  sales  efforts.  We  may  also  encounter  unforeseen
expenses, difficulties, complications, delays and other unknown factors that may adversely affect our business. In addition, because of the
numerous risks and uncertainties associated with pharmaceutical product development, including that our current drug candidates may not
achieve the clinical endpoints of applicable trials, we are unable to predict the timing or amount of increased expenses, and if or when we
will achieve or maintain profitability. If we are unable to generate sufficient revenue from our operations to pay expenses or we are unable
to  obtain  additional  financing  on  commercially  reasonable  terms,  our  business,  financial  condition  and  results  of  operations  may  be
materially and adversely affected.

Our independent registered public accounting firm and the Company have expressed substantial doubt about our ability to continue as
a going concern.

We  have  concluded  there  is  substantial  doubt  about  our  ability  to  continue  as  a  going  concern. As  described  in  their  audit  report,  our
auditors have included an explanatory paragraph that states that we have incurred recurring losses and negative cash flows from operations
since inception and have an accumulated deficit at December 31, 2017 of $145.9 million. These matters raise substantial doubt about our
ability  to  continue  as  a  going  concern.  Our  consolidated  financial  statements  do  not  include  any  adjustments  that  might  result  from  the
outcome of this uncertainty. If we cannot continue as a viable entity, our stockholders may lose some or all of their investment in us.

We will require substantial additional funding to achieve our goals. Failure to obtain this necessary capital when needed on acceptable
terms, or at all, may force us to delay, limit or terminate our product development efforts, other operations or commercialization efforts.

We  are  currently  advancing  XBIO-101  through  clinical  development.  Developing  drug  candidates  is  an  expensive,  risky  and  lengthy
process,  and  we  expect  our  expenses  to  increase  in  connection  with  our  ongoing  activities,  particularly  as  we  continue  the  research  and
development of, continue and initiate clinical trials of, and seek marketing approval for, our drug candidates.

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
As of December 31, 2017, we had cash and cash equivalents of $5.5 million. We expect that we will require additional capital to complete
clinical trials, obtain regulatory approval for, and to commercialize, our drug candidates, including  our  other  preclinical  drug  candidates
and our future drug candidates. However, our operating plan may change as a result of many factors currently unknown to us, and we may
need to seek additional funds sooner than planned, through public or private equity or debt financings, third-party funding, marketing and
distribution  arrangements,  as  well  as  other  collaborations,  strategic  alliances  and  licensing  arrangements,  or  a  combination  of  these
approaches. In any event, we will require additional capital to pursue preclinical and clinical activities, pursue regulatory approval for, and
to commercialize, our longer term pipeline drug candidates. Even if we believe we have sufficient funds for our current or future operating
plans, we may seek additional capital if market conditions are favorable or if we have specific strategic considerations.

Any additional fundraising efforts may divert our management from their day-to-day activities, which may adversely affect our ability to
develop  and  commercialize  our  drug  candidates.  In  addition,  we  cannot  guarantee  that  future  financing  will  be  available  in  sufficient
amounts or on terms acceptable to us, if at all. Moreover, the terms of any financing may negatively impact the holdings or the rights of our
stockholders,  and  the  issuance  of  additional  securities,  whether  equity  or  debt,  by  us  or  the  possibility  of  such  issuance  may  cause  the
market price of our shares to decline. The incurrence of indebtedness could result in increased fixed payment obligations and we may be
required  to  agree  to  certain  restrictive  covenants,  such  as  limitations  on  our  ability  to  incur  additional  debt,  limitations  on  our  ability  to
acquire, sell or license intellectual property rights and other operating restrictions that could adversely impact our ability to conduct our
business. Even if we believe we have sufficient funds for our current or future operating plans, we may seek additional capital if market
conditions are favorable or for specific strategic considerations.

If  we  are  unable  to  obtain  funding  on  a  timely  basis,  we  may  be  required  to  significantly  curtail,  delay  or  discontinue  our  clinical
development  program  or  the  commercialization  of  any  drug  candidates.  We  may  also  be  unable  to  expand  our  operations  or  otherwise
capitalize on our business opportunities, as desired, which could harm our business, financial condition and results of operations.

Raising  additional  capital  may  cause  dilution  to  our  stockholders,  restrict  our  operations  or  require  us  to  relinquish  rights  to  our
technologies or drug candidates.

Until such time, if ever, as we can generate substantial product revenues, we expect to finance our cash needs through a combination of
equity and debt financings, as well as selectively continuing to enter into collaborations, strategic alliances and licensing arrangements. We
do not currently have any committed external source of funds. To the extent that we raise additional capital through the sale of equity or
convertible debt securities, equity interests will be diluted, and the terms of these securities may include liquidation or other preferences
that adversely affect the rights of our stockholders. Debt financing, if available, may involve agreements that include covenants limiting or
restricting our ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends, and
may be secured by all or a portion of our assets.

If we raise funds by selectively continuing to enter into collaborations, strategic alliances or licensing arrangements with third parties, we
may  have  to  relinquish  additional  valuable  rights  to  our  technologies,  future  revenue  streams,  research  programs  or  drug  candidates  or
grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when
needed, we may be required to delay, limit, reduce or terminate our product development or future commercialization efforts or grant rights
to develop and market drug candidates that we would otherwise prefer to develop and market ourselves. If we are unable to raise additional
funds through collaborations, strategic alliances or licensing arrangements, we may be required to terminate product development or future
commercialization efforts or to cease operations altogether.

We plan to use potential future operating losses and our federal and state net operating loss, or NOL, carryforwards to offset taxable
income from revenue generated from operations or corporate collaborations. However, our ability to use NOL carryforwards could be
limited as a result of issuance of equity securities.

We plan to use our current year operating losses to offset taxable income from any future revenue generated from operations or corporate
collaborations. To the extent that our taxable income exceeds any current year operating losses, we plan to use our NOL carryforwards to
offset  income  that  would  otherwise  be  taxable.  However,  under  the  Tax  Reform Act  of  1986,  the  amount  of  benefits  from  our  NOL
carryforwards may be impaired or limited if we incur a cumulative ownership change of more than 50%, as interpreted by the U.S. Internal
Revenue Service, over a three-year period. As a result, our use of federal NOL carryforwards could be limited by the provisions of Section
382  of  the  U.S.  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”),  depending  upon  the  timing  and  amount  of  additional  equity
securities that we issue. In addition, we have not performed an analysis of limitations, and we may have experienced an ownership change
under Section 382 as a result of past financings. State NOL carryforwards may be similarly limited. Any such disallowances may result in
greater  tax  liabilities  than  we  would  incur  in  the  absence  of  such  a  limitation  and  any  increased  liabilities  could  adversely  affect  our
business, results of operations, financial condition and cash flow.

23

 
 
 
 
 
 
 
  
 
 
 
 
 
 
Risks Related to the Discovery and Development of our Pharmaceutical Products

We  are  an  early  stage  company  in  the  business  of  developing  pharmaceutical  products  including  drug  candidates  and  technologies.
Given the uncertainty of such development, our business operations may never fully materialize and create value for investors.

We currently do not have any products that have gained marketing approval. We have invested substantially all of our efforts and financial
resources developing ErepoXen, OncoHist and XBIO-101. XBIO-101, our lead and currently only active candidate, is in Phase II clinical
development. Our revenues to date consist primarily of collaboration revenue from a single partner and not from product sales or royalties.
Our ability to generate product revenues, which may not occur for several years, if ever, will depend on the successful development and
eventual commercialization of our drug candidates. We currently generate no revenues from sales of any drugs, and we may never be able
to develop or commercialize a marketable drug. Each of our drug candidates will require development, management of development and
manufacturing  activities,  marketing  approval  in  multiple  jurisdictions,  obtaining  manufacturing  supply,  building  of  a  commercial
organization, substantial investment and significant marketing efforts before we generate any revenues from drug sales. We have not yet
demonstrated  an  ability  to  successfully  overcome  many  of  the  risks  and  uncertainties  frequently  encountered  by  companies  in  new  and
rapidly evolving fields, particularly in the pharmaceutical area. For example, to execute our business plan, we will need to successfully:

Execute development activities for our drug candidates, including successful enrollment in and completion of clinical trials;

·
· Obtain required marketing approvals for the development and commercialization of our drug candidates;
· Obtain and maintain patent and trade secret protection or regulatory exclusivity for our drug candidates;
·
·

Protect, leverage and expand our intellectual property portfolio;
Establish  and  maintain  clinical  and  commercial  manufacturing  capabilities  or  make  arrangements  with  third-party
manufacturers for clinical and commercial manufacturing;
Build  and  maintain  robust  sales,  distribution  and  marketing  capabilities,  either  on  our  own  or  in  collaboration  with  strategic
partners, if our drug candidates are approved;

·

Effectively compete with other therapies;

· Gain acceptance for our drug candidates, if approved, by patients, the medical community and third party payors;
·
· Obtain and maintain healthcare coverages and adequate reimbursement;
· Maintain a continued acceptable safety profile for our drug candidates following approval;
· Develop and maintain any strategic relationships we elect to enter into, if any;
·
· Manage  our  spending  as  costs  and  expenses  increase  due  to  preclinical  development,  clinical  trials,  marketing  approvals  and

Enforce and defend intellectual property rights and claims; and

commercialization.

We may find it difficult to enroll patients in our clinical studies, which could delay or prevent clinical studies of our pharmaceutical
products.

Identifying and qualifying patients to participate in clinical studies of our pharmaceutical products is critical to our success. The timing of
our clinical studies depends on the speed at which we can recruit patients to participate in testing our pharmaceutical products. We may
experience delays. If patients are unwilling to participate in our clinical studies because of negative publicity from adverse events in the
biopharmaceutical  industries  or  for  other  reasons,  including  competitive  clinical  studies  for  similar  patient  populations,  the  timeline  for
recruiting patients, conducting studies and obtaining regulatory approval of potential products may be delayed. These delays could result in
increased costs, delays in advancing our product development, delays in testing the effectiveness of our technology or termination of the
clinical studies altogether.

We may not be able to identify, recruit and enroll a sufficient number of patients, or those with required or desired characteristics to achieve
diversity in a study, to complete our clinical studies in a timely manner. Patient enrollment is affected by factors including:

Severity of the disease under investigation;
Real or perceived availability of alternative treatments;
Size and nature of the patient population;
Eligibility criteria for and design of the trial in question;
Perceived risks and benefits of the drug candidate under study;
Proximity and availability of clinical sites for prospective patients;

·
·
·
·
·
·
· Ongoing clinical trials of potentially competitive agents;
·

Physicians’ and patients’ perceptions as to the potential advantages of our drug candidates being studied in relation to available
therapies or other products under development;

· Our Contract Research Organization’s (CRO) and our trial sites’ efforts to facilitate timely enrollment in clinical trials;
·
·

Patient referral practices of physicians; and
The need to monitor patients and collect patient data adequately during and after treatment.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We may not be able to initiate or continue clinical studies if we cannot enroll a sufficient number of eligible patients to participate in the
clinical studies required by the FDA or other regulatory agencies. Our ability to successfully initiate, enroll and complete a clinical study in
any foreign country is subject to numerous risks unique to conducting business in foreign countries, including:

· Difficulty in establishing or managing relationships with contract research organizations and physicians;
· Different standards for the conduct of clinical studies;
· Our inability to locate qualified local consultants, physicians and partners; and
·

The potential burden of complying with a variety of foreign laws, medical standards and regulatory requirements, including the
regulation of pharmaceutical and biotechnology products and treatment.

If we have difficulty enrolling a sufficient number of patients to conduct our clinical studies as planned, we may need to delay, limit or
terminate ongoing or planned clinical studies, any of which would have an adverse effect on our business.

We may encounter substantial delays in commencement, enrollment or completion of our clinical trials or we may fail to demonstrate
safety  and  efficacy  to  the  satisfaction  of  applicable  regulatory  authorities,  which  could  prevent  us  from  commercializing  our  current
and future drug candidates on a timely basis, if at all.

Before obtaining marketing approval from regulatory authorities for the sale of our current and future drug candidates, we must conduct
extensive clinical trials to demonstrate the safety and efficacy of the drug candidates. We cannot guarantee that any clinical studies will be
conducted as planned or completed on schedule, if at all. A failure of one or more clinical studies can occur at any stage of testing. Events
that may prevent successful or timely completion of clinical development include:

· Delays in reaching a consensus with regulatory agencies on study design;
· Delays in reaching agreement on acceptable terms with prospective CROs and clinical study sites;
· Delays in obtaining required Institutional Review Board, or Independent Ethics Committee approval at each clinical study site;
· Delays in recruiting suitable patients to participate in our clinical studies;
·
·
·

Imposition of a clinical hold by regulatory agencies, including after an inspection of our clinical study operations or study sites;
Failure by our CROs, other third-parties or us to adhere to clinical study requirements;
Failure to perform in accordance with the FDA’s good clinical practices (GCP), or applicable regulatory requirements in other
countries;

· Delays in the testing, validation, manufacturing and delivery of our drug candidates to the clinical sites;
· Delays in having patients complete participation in a study or return for post-treatment follow-up;
·
· Occurrence of serious adverse events associated with the drug candidate that are viewed to outweigh its potential benefits; or
·

Changes in regulatory requirements and guidance that require amending or submitting new clinical protocols.

Clinical study sites or patients dropping out of a study;

Any  inability  to  successfully  complete  preclinical  studies  and  clinical  trials  could  result  in  additional  costs  to  us  or  impair  our  ability  to
generate revenues from product sales, regulatory and commercialization milestones and royalties. In addition, if we make manufacturing or
formulation changes to our drug candidates, we may need to conduct additional studies to bridge our modified drug candidates to earlier
versions.  Clinical  trial  delays  also  could  shorten  any  periods  during  which  we  may  have  the  exclusive  right  to  commercialize  our  drug
candidates or allow our competitors to bring products to market before we do, which could impair our ability to successfully commercialize
our drug candidates and may harm our business, financial condition, results of operations and prospects.

If the results of our clinical studies are inconclusive or if there are safety concerns or adverse events associated with our pharmaceutical
products, we may:

Be delayed in obtaining marketing approval or licenses for our drug candidates, if at all;

·
· Obtain approval for indications or patient populations that are not as broad as intended or desired;
· Obtain approval with labeling that includes significant use or distribution restrictions or safety warnings;
·
·

Be subject to changes with the way the product is administered;
Be  required  to  perform  additional  clinical  studies  to  support  approval  or  be  subject  to  additional  post-marketing  testing
requirements;

· Have  regulatory  authorities  withdraw  their  approval  of  the  product  or  impose  restrictions  on  its  distribution  in  the  form  of  a

modified risk evaluation and mitigation strategy;
Be subject to the addition of labeling statements, such as warnings or contraindications;
Be sued; or
Experience damage to our reputation.

·
·
·

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As described above, any of these events could prevent us from achieving or maintaining market acceptance of our pharmaceutical products
and impair our ability to generate revenues.

Clinical trials may fail to demonstrate the safety and efficacy of our pharmaceutical drug candidates and could prevent or significantly
delay regulatory approval.

Before receiving NDA or BLA approval to commercialize a drug candidate, we must demonstrate to the FDA, with substantial evidence
from well controlled clinical trials, that the drug candidate is both safe and effective or the biologics is safe, pure and potent. If these trials
or future clinical trials are unsuccessful, our business and reputation would be harmed and our stock price would most likely be adversely
affected.

Clinical failure can occur at any stage of clinical development. Clinical trials may produce negative or inconclusive results, and we or any
of our current and future collaborators may decide, or regulators may require us, to conduct additional clinical or preclinical testing. We
will  be  required  to  demonstrate  with  substantial  evidence  through  well-controlled  clinical  trials  that  our  drug  candidates  are  as  safe  and
effective  for  use  in  a  specific  patient  population  as  the  respective  reference  products  before  we  can  seek  regulatory  approvals  for  their
commercial sale. Success in early clinical trials does not mean that future larger registration clinical trials will be successful because drug
candidates  in  later-stage  clinical  trials  may  fail  to  demonstrate  equivalent  safety  and  efficacy  to  the  satisfaction  of  the  FDA  and  foreign
regulatory  agencies  despite  having  progressed  through  initial  clinical  trials.  Drug  candidates  that  have  shown  promising  results  in  early
clinical trials may still fail in subsequent confirmatory clinical trials. Similarly, the outcome of preclinical testing and early clinical trials
may not be predictive of the success of later clinical trials, and interim results of a clinical trial do not necessarily predict final results. A
number  of  companies  in  the  pharmaceutical  industry,  including  those  with  greater  resources  and  experience  than  us,  have  suffered
significant setbacks in advanced clinical trials, even after obtaining promising results in earlier clinical trials.

In addition, the design of a clinical trial can determine whether its results will support approval of a product and flaws in the design of a
clinical trial may not become apparent until the clinical trial is well advanced. We may be unable to design and execute a clinical trial to
support regulatory approval. In some instances, there can be significant variability in safety or efficacy results between different trials of the
same drug candidate due to numerous factors, including but  not  limited  to  changes  in  trial  protocols,  differences  in  size  and  type  of  the
patient populations, adherence to the dosing regimen and the rate of dropout among clinical trial participants.

Because of these risks, our research and development efforts, and those of our collaborative partners, may not result in any commercially
viable products. If a significant portion of these development efforts is not successfully completed, or if required regulatory approvals are
not  obtained  by  us  or  our  partners,  or  any  approved  products  are  not  commercially  successful,  we  are  not  likely  to  generate  significant
revenues or become profitable.

Our business is substantially dependent on the success of clinical trials for XBIO-101 and our ability to achieve regulatory approval for
the marketing of this product.

We currently have no products on the market, and our lead product candidate, XBIO-101, is currently in early clinical development. There
are  no  other  product  candidates  in  development  at  this  time  due  to  capital  constraints.  Our  business  depends  almost  entirely  on  the
successful clinical development, regulatory approval and commercialization of XBIO-101 and it will require substantial additional clinical
development and regulatory approval efforts before we are permitted to commence its commercialization, if ever. The clinical trials and
manufacturing  and  marketing  of  XBIO-101  and  any  other  product  candidates  will  be  subject  to  extensive  and  rigorous  review  and
regulation by numerous government authorities in the United States, the European Union and other jurisdictions where we intend to test
and, if approved, market our product candidates. Before obtaining regulatory approvals for the commercial sale of any product candidate,
we  must  demonstrate  through  preclinical  testing  and  clinical  trials  that  the  product  candidate  is  safe  and  effective  for  use  in  each  target
indication, and potentially in specific patient populations. This process can take many years and may include post-marketing studies and
surveillance,  which  would  require  the  expenditure  of  substantial  resources  beyond  the  proceeds  we  have  currently  raised.  Of  the  large
number of drugs in development for approval in the United States and the European Union, only a small percentage successfully complete
the  FDA  or  European  Medicines Agency,  or  EMA,  regulatory  approval  processes,  as  applicable,  and  are  commercialized. Accordingly,
even if we are able to obtain the requisite financing to continue to fund our research, development and clinical programs, we cannot assure
you that XBIO-101 or any of our other product candidates will be successfully developed or commercialized.

26

 
 
 
 
 
 
 
  
 
 
 
 
 
 
We initiated our Phase 2 clinical trial for XBIO-101 in PrR- EC patients in the first half of 2017 with first patient dosing in October 2017.
There are no assurances that the Phase 2 clinical trial for XBIO-101 will be timely completed, if at all, and if completed, there can be no
assurances that the results will be successful.

Even if we complete the necessary preclinical and clinical studies, we cannot predict when or if we will obtain regulatory approval to
commercialize a drug candidate or the approval may be for a more narrow indication than we expect.

A drug candidate cannot be commercialized until the appropriate regulatory authorities have reviewed  and  approved  the  drug  candidate.
Even  if  our  drug  candidates  demonstrate  safety  and  efficacy  in  clinical  studies,  the  regulatory  agencies  may  not  complete  their  review
processes  in  a  timely  manner,  or  we  may  not  be  able  to  obtain  regulatory  approval. Additional  delays  may  result  if  an  FDA Advisory
Committee  or  other  regulatory  advisory  group  or  authority  recommends  non-approval  or  restrictions  on  approval.  In  addition,  we  may
experience delays or rejections based upon additional government regulation from future legislation or administrative action, or changes in
regulatory agency policy during the period of product development, clinical studies and the review process. Regulatory agencies also may
approve a drug candidate for fewer or more limited indications than requested or may grant approval subject to the performance of post-
marketing studies. In addition, regulatory agencies may not approve the labeling claims that are necessary or desirable for the successful
commercialization of our drug candidates. Failure to obtain, or a delay in obtaining, regulatory approval to commercialize a drug candidate
will impair our ability to generate revenues and harm our business prospects.

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

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

Manufacturers  and  manufacturing  facilities  are  required  to  comply  with  extensive  FDA,  and  comparable  foreign  regulatory  authority,
requirements, including ensuring that quality control and manufacturing procedures conform to current Good Manufacturing Practices, or
cGMP,  regulations. As  such,  we  will  be  subject  to  continual  review  and  inspections  to  assess  compliance  with  cGMP  and  adherence  to
commitments  made  in  any,  BLA  or  marketing  authorization  application,  or  MAA. Accordingly,  we  and  our  collaborators  and  suppliers
must  continue  to  expend  time,  money  and  effort  in  all  areas  of  regulatory  compliance,  including  manufacturing,  production  and  quality
control.

Any  regulatory  approvals  that  we  or  our  collaboration  partners  receive  for  our  drug  candidates  may  be  subject  to  limitations  on  the
approved  indicated  uses  for  which  the  product  may  be  marketed  or  to  the  conditions  of  approval  or  may  contain  requirements  for
potentially costly additional clinical trials and surveillance to monitor the safety and efficacy of the drug candidate. We will be required to
report  certain  adverse  reactions  and  production  problems,  if  any,  to  the  FDA  and  comparable  foreign  regulatory  authorities. Any  new
legislation addressing drug safety issues could result in delays in product development or commercialization or increased costs to assure
compliance.  We  will  have  to  comply  with  requirements  concerning  advertising  and  promotion  for  our  products.  Promotional
communications with respect to prescription drugs are subject to a variety of legal and regulatory restrictions and must be consistent with
the information in the product’s approved label. As such, we are not allowed to promote our products for indications or uses for which they
do  not  have  approval.  If  our  drug  candidates  are  approved,  we  must  submit  new  or  supplemental  applications  and  obtain  approval  for
certain changes to the approved products, product labeling or manufacturing process. We could also be asked to conduct post-marketing
clinical  trials  to  verify  the  safety  and  efficacy  of  our  products  in  general  or  in  specific  patient  subsets. An  unsuccessful  post-marketing
study or failure to complete such a study could result in the withdrawal of marketing approval.

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

·
·
·
·
·
·
·

Issue untitled and warning letters;
Impose civil or criminal penalties;
Suspend or withdraw regulatory approval or revoke a license;
Suspend any of our ongoing clinical trials;
Refuse to approve pending applications or supplements to approved applications submitted by us;
Impose restrictions on our operations, including closing our manufacturing facilities; or
Seize or detain products or require a product recall.

27

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

The  commercial  success  of  any  current  or  future  pharmaceutical  products  will  depend  upon  the  degree  of  market  acceptance  by
physicians, patients, third-party payors and others in the medical community.

Even with the requisite approvals, the commercial success of our pharmaceutical products will depend in part on the medical community,
patients,  and  third-party  payors  accepting  our  pharmaceutical  products  as  medically  useful,  cost-effective,  and  safe. Any  pharmaceutical
product that we or our partners bring to the market may not gain market acceptance by physicians, patients, third-party payors and others in
the medical community. The degree of market acceptance of these pharmaceutical products, if approved for commercial sale, will depend
on a number of factors, including:

The effectiveness of our approved drug candidates as compared to currently available products;
Patient willingness to adopt our approved drug candidates in place of current therapies;

·
·
· Our ability to provide acceptable evidence of safety and efficacy;
·
·
·
· Availability of alternative treatments;
·

Relative convenience and ease of administration;
The prevalence and severity of any adverse side effects;
Restrictions on use in combination with other products;

Pricing and cost-effectiveness assuming either competitive or potential premium pricing requirements, based on the profile of
our drug candidates and target markets;
Effectiveness of our or our partners’ sales and marketing strategy;

·
· Our ability to obtain sufficient third-party coverage or reimbursement; and
·

Potential product liability claims.

Even  if  a  potential  product  displays  a  favorable  efficacy  and  safety  profile  in  preclinical  and  clinical  studies,  market  acceptance  of  the
product will not be known until after it is launched. Our efforts to educate the medical community and third-party payors on the benefits of
the pharmaceutical products may require significant resources and may never be successful. If these products do not achieve an adequate
level of acceptance, we may not generate significant product revenue and may not become profitable.

The  commercial  potential  of  a  pharmaceutical  candidate  in  development  is  difficult  to  predict.  If  the  market  size  for  a  new  drug
candidate or technology is significantly smaller than we anticipate, it could significantly and negatively impact our revenue, results of
operations and financial condition.

It  is  very  difficult  to  estimate  the  commercial  potential  of  pharmaceutical  products  due  to  important  factors  such  as  safety  and  efficacy
compared to other available technologies or treatments, including changing standards of care, third-party payor reimbursement standards,
patient  and  physician  preferences,  the  availability  of  competitive  alternatives  that  may  emerge  either  during  the  long  drug  development
process or after commercial introduction, and the availability of generic versions of our successful drug candidates following approval by
government health authorities based on the expiration of regulatory exclusivity or our inability to prevent generic versions from coming to
market  by  asserting  our  patents.  If  due  to  these  factors,  or  others,  the  market  potential  for  a  pharmaceutical  product  is  lower  than  we
anticipated,  it  could  significantly  and  negatively  impact  the  commercial  terms  of  any  collaboration  partnership  potential  for  such
pharmaceutical  product  or,  if  we  have  already  entered  into  a  collaboration  for  such  pharmaceutical  product,  the  revenue  potential  from
royalty  and  milestone  payments  could  be  significantly  diminished  which  would  negatively  impact  our  business,  financial  condition  and
results of operations.

Failure  to  obtain  or  maintain  adequate  coverage  and  reimbursement  for  our  drug  candidates,  if  approved,  could  limit  our  ability  to
market those products and decrease our ability to generate revenue.

The  success  of  our  drug  candidates,  if  approved,  depends  on  the  availability  of  adequate  coverage  and  reimbursement  from  third-party
payors.  In  addition,  because  our  drug  candidates  represent  new  approaches  to  the  treatment  of  certain  diseases,  we  cannot  be  sure  that
coverage  and  reimbursement  will  be  available  for,  or  accurately  estimate  the  potential  revenue  from,  our  drug  candidates  or  assure  that
coverage and reimbursement will be available for any product that we may develop.

28

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Patients who are provided medical treatment for their conditions generally rely on third-party payors to reimburse all or part of the costs
associated  with  their  treatment. Adequate  coverage  and  reimbursement  from  governmental  healthcare  programs,  such  as  Medicare  and
Medicaid, and commercial payors are critical to new product acceptance.

Government authorities and third-party payors, such as private health insurers and health maintenance organizations, decide which drugs
and treatments they will cover and the amount of reimbursement. Coverage and reimbursement by a third-party payor may depend upon a
number of factors, including the third-party payor’s determination that use of a product is:

· A covered benefit under its health plan;
·
Safe, effective and medically necessary;
· Appropriate for the specific patient;
·
· Neither experimental nor investigational.

Cost-effective; and

In the United States, no uniform policy of coverage and reimbursement for products exists among third-party payors. As a result, obtaining
coverage and reimbursement approval of a product from a government or other third-party payor is a time-consuming and costly process
that  could  require  us  to  provide  to  each  payor  supporting  scientific,  clinical  and  cost-effectiveness  data  for  the  use  of  our  products  on  a
payor-by-payor  basis,  with  no  assurance  that  coverage  and  adequate  reimbursement  will  be  obtained.  Even  if  we  obtain  coverage  for  a
given product, the resulting reimbursement payment rates might not be adequate for us to achieve or sustain profitability or may require co-
payments  that  patients  find  unacceptably  high. Additionally,  third-party  payors  may  not  cover,  or  provide  adequate  reimbursement  for,
long-term  follow-up  evaluations  required  following  the  use  of  our  gene-modifying  products.  Patients  are  unlikely  to  use  our  drug
candidates  unless  coverage  is  provided  and  reimbursement  is  adequate  to  cover  a  significant  portion  of  the  cost  of  our  drug  candidates.
There is significant uncertainty related to insurance coverage and reimbursement of newly approved products. It is difficult to predict at this
time what third-party payors will decide with respect to the coverage and reimbursement for our drug candidates.

Moreover, increasing efforts by governmental and third-party payors in the United States and abroad to cap or reduce healthcare costs may
cause such organizations to limit both coverage and the level of reimbursement for newly approved products and, as a result, they may not
cover or provide adequate payment for our drug candidates. We expect to experience pricing pressures in connection with the sale of any of
our  drug  candidates  due  to  the  trend  toward  managed  healthcare,  the  increasing  influence  of  health  maintenance  organizations,  cost
containment initiatives and additional legislative changes.

We intend to seek approval to market our drug candidates in both the United States and in select foreign jurisdictions. If we obtain approval
in  one  or  more  foreign  jurisdictions  for  our  drug  candidates,  we  will  be  subject  to  rules  and  regulations  in  those  jurisdictions.  In  some
foreign countries, the pricing of pharmaceutical products is subject to governmental control and other market regulations which could put
pressure on the pricing and usage of our drug candidates. In these countries, pricing negotiations with governmental authorities can take
considerable time after obtaining marketing approval of a drug candidate. In addition, market acceptance and sales of our drug candidates
will depend significantly on the availability of adequate coverage and reimbursement from third-party payors for our drug candidates and
may be affected by existing and future health care reform measures. Failure to obtain or maintain adequate coverage and reimbursement for
our drug candidates, if approved, could limit our ability to market those products and decrease our ability to generate revenue.

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

Because  we  have  limited  resources,  we  may  forego  or  delay  pursuit  of  opportunities  with  certain  programs  or  drug  candidates  or  for
indications  that  later  prove  to  have  greater  commercial  potential.  Our  resource  allocation  decisions  may  cause  us  to  fail  to  capitalize  on
viable commercial products or profitable market opportunities. Our spending on current and future research and development programs for
drug candidates may not yield any commercially viable products. If we do not accurately evaluate the commercial potential or target market
for a particular drug candidate, we may relinquish valuable rights to that drug candidate through strategic collaboration, licensing or other
royalty  arrangements  in  cases  in  which  it  would  have  been  more  advantageous  for  us  to  retain  sole  development  and  commercialization
rights to such drug candidate, or we may allocate internal resources to a drug candidate in a therapeutic area in which it would have been
more  advantageous  to  enter  into  a  partnering  arrangement.  Failure  to  pursue  opportunities  with  greater  commercial  potential  or
relinquishing valuable rights to drug candidates may adversely impact our business, results of operations and prospects.

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
We may not be successful in our efforts to identify or discover additional pharmaceutical products.

The  success  of  our  business  depends  primarily  upon  our  ability  to  identify  and  develop  pharmaceutical  products. Although  some  of  our
existing  pharmaceutical  products  are  currently  in  clinical  development,  our  research  programs  may  fail  to  identify  other  potential
pharmaceutical products for clinical development for a number of reasons. Our research methodology may be unsuccessful in identifying
potential pharmaceutical products or our potential pharmaceutical products may be shown to have harmful side effects or may have other
characteristics that may make the products unmarketable or unlikely to receive marketing approval.

If  any  of  these  events  occur,  we  may  be  forced  to  abandon  our  development  efforts  for  a  program  or  programs,  which  would  have  a
material  adverse  effect  on  our  business  and  could  potentially  cause  us  to  cease  operations.  Research  programs  to  identify  new
pharmaceutical products require substantial technical, financial and human resources. We may focus our efforts and resources on potential
programs or pharmaceutical products that ultimately prove to be unsuccessful. If we are not successful in our efforts to identify or discover
additional pharmaceutical products, it could adversely affect our business, results of operations and prospects.

We may fail to obtain orphan drug designations from the FDA for our drug candidates, and even if we obtain such designations, we
may be unable to maintain the benefits associated with orphan drug designation, including the potential for market exclusivity.

Under the Orphan Drug Act, the FDA may grant orphan drug designation to a drug or biologic intended to treat a rare disease or condition,
which is defined as one occurring in a patient population of fewer than 200,000 in the United States, or a patient population greater than
200,000 in the United States where there is no reasonable expectation that the cost of developing the drug or biologic will be recovered
from sales in the United States. In the United States, orphan drug designation entitles a party to financial incentives such as opportunities
for grant funding towards clinical trial costs, tax advantages and user-fee waivers. In addition, if a product that has orphan drug designation
subsequently  receives  the  first  FDA  approval  for  the  disease  for  which  it  has  such  designation,  the  product  is  entitled  to  orphan  drug
exclusivity, which means that the FDA may not approve any other applications, including a full NDA or BLA, to market the same drug or
biologic for the same indication for seven years, except in limited circumstances, such as a showing of clinical superiority to the product
with orphan drug exclusivity or where the manufacturer is unable to assure sufficient product quantity.

OncoHist for AML and XBIO-101 for endometrial cancer have orphan designation in the U.S. While we have not obtained nor have we
sought  to  obtain  additional  orphan  designations  for  any  drug  candidate,  we  believe  our  products  and  drug  candidates  could  qualify  for
additional orphan drug designations for additional indications. We may seek to obtain orphan drug designation for our drug candidates for
any qualifying indications they may be approved for in the future. Even if we obtain such designations, we may not be the first to obtain
marketing  approval  of  our  drug  candidate  for  the  orphan-designated  indication  due  to  the  uncertainties  associated  with  developing
pharmaceutical products. In addition, exclusive marketing rights in the United States may be limited if we seek approval for an indication
broader than the orphan-designated indication or may be lost if the FDA later determines that the request for designation was materially
defective or if the manufacturer is unable to assure sufficient quantities of the product to meet the needs of patients with the rare disease or
condition. Further, even if we obtain orphan drug exclusivity for a product, that exclusivity may not effectively protect the product from
competition because different drugs with different active moieties can be approved for the same condition. Even after an orphan product is
approved, the FDA can subsequently approve the same drug with the same active moiety for the same condition if the FDA concludes that
the  later  drug  is  safer,  more  effective  or  makes  a  major  contribution  to  patient  care.  Orphan  drug  designation  neither  shortens  the
development time or regulatory review time of a drug, nor gives the drug any advantage in the regulatory review or approval process. In
addition, while we may seek orphan drug designation for our drug candidates, we may never receive such designations.

The market opportunities for our drug candidates may be limited to those patients who are ineligible for or have failed prior treatments
and may be small.

Cancer therapies are sometimes characterized as first line, second line or third line, and the FDA often approves new therapies initially only
for third line use. When cancer is detected early enough, first line therapy is sometimes adequate to cure the cancer or prolong life without a
cure. Whenever first line therapy, usually chemotherapy, hormone therapy, surgery or a combination of these, proves unsuccessful, second
line  therapy  may  be  administered.  Second  line  therapies  often  consist  of  more  chemotherapy,  radiation,  antibody  drugs,  tumor  targeted
small  molecules  or  a  combination  of  these.  Third  line  therapies  can  include  bone  marrow  transplantation,  antibody  and  small  molecule
targeted therapies, more invasive forms of surgery and new technologies. In markets with approved therapies, we expect to initially seek
approval  of  our  drug  candidates  as  a  later  stage  therapy  for  patients  who  have  failed  other  approved  treatments.  Subsequently,  for  those
drugs that prove to be sufficiently beneficial, if any, we would expect to seek approval as a second line therapy and potentially as a first line
therapy, but there is no guarantee that our drug candidates, even if approved, would be approved for second line or first line therapy. In
addition, we may have to conduct additional clinical trials prior to gaining approval for second line or first line therapy.

30

 
 
 
 
 
 
 
 
 
  
 
 
 
 
Our projections of both the number of people who have the cancers we are targeting, as well as the subset of people with these cancers in a
position  to  receive  later  stage  therapy  and  who  have  the  potential  to  benefit  from  treatment  with  our  drug  candidates,  are  based  on  our
beliefs and estimates. These estimates have been derived from a variety of sources, including scientific literature, surveys of clinics, patient
foundations or market research and may prove to be incorrect. Further, new studies may change the estimated incidence or prevalence of
these cancers. The number of patients may turn out to be lower than expected. In addition, the potentially addressable patient population for
our drug candidates may be limited or may not be amenable to treatment with our drug candidates. Even if we obtain significant market
share  for  our  drug  candidates,  we  may  never  achieve  profitability  without  obtaining  regulatory  approval  for  additional  indications,
including use as a first or second line therapy, which may adversely affect our business and results of operations.

Healthcare legislative reform measures may have a material adverse effect on our business and results of operations.

In both the United States and certain foreign jurisdictions, there have been a number of legislative and regulatory enactments in recent years
that change the healthcare system in ways that could impact our future ability to sell our drug candidates profitably.

Furthermore, there have been and continue to be a number of initiatives at the federal and state level that seek to reduce healthcare costs.
Most significantly, in March 2010, the Patient Protection and Affordable Health Care Act, as amended by the Health Care and Education
Reconciliation Act, or collectively the ACA, was signed into law, which includes measures that significantly change the way healthcare is
financed by both governmental and private insurers. In January 2017, Congress voted to adopt a budget resolution for fiscal year 2017, or
the Budget Resolution, that authorizes the implementation of legislation that would repeal portions of the ACA. Further, on January 20,
2017, President Trump signed an Executive Order directing federal agencies with authorities and responsibilities under the ACA to waive,
defer, grant exemptions from, or delay the implementation of any provision of the ACA that would impose a fiscal or regulatory burden on
states,  individuals,  healthcare  providers,  health  insurers,  or  manufacturers  of  pharmaceuticals  or  medical  devices.  Congress  also  could
consider subsequent legislation to replace elements of the ACA that are repealed.

Laws and other reform and cost containment measures that may be proposed and adopted in the future, remain uncertain, but may result in
additional reductions in Medicare and other healthcare funding, which could have a material adverse effect on our future customers and
accordingly, our ability to generate revenue, attain profitability, or commercialize our products.

Risks Related to Our Reliance on Third-Parties

If conflicts arise between us and our collaborators or strategic partners, these parties may act in their self-interest, which may limit our
ability to implement our strategies.

If conflicts arise between our corporate or academic collaborators or strategic partners and us, the other party may act in its self-interest,
which may limit our ability to implement our strategies. Some of our academic collaborators and strategic partners are conducting multiple
product  development  efforts  within  each  area  that  is  the  subject  of  the  collaboration  with  us.  Our  collaborators  or  strategic  partners,
however, may develop, either alone or with others, products in related fields that are competitive with the products or potential products
that are the subject of these collaborations. Competing products, either developed by the collaborators or strategic partners or to which the
collaborators or strategic partners have rights, may result in the withdrawal of partner support for our drug candidates.

Some  of  our  collaborators  or  strategic  partners  could  also  become  our  competitors  in  the  future.  Our  collaborators  or  strategic  partners
could  develop  competing  products,  preclude  us  from  entering  into  collaborations  with  their  competitors,  fail  to  obtain  timely  regulatory
approvals, terminate their agreements with us prematurely, or fail to devote sufficient resources to the development and commercialization
of products. Any of these developments could harm our product development efforts, which may adversely affect our business, results of
operations and prospects.

In addition to our own clinical trials, we expect to rely on third-parties to conduct, supervise and monitor our clinical studies, and if
these third-parties perform in an unsatisfactory manner, it may harm our business.

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

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We, clinical investigators and our CROs are required to comply with the FDA’s GCPs for conducting, recording and reporting the results of
clinical trials to assure that the data and reported results are credible and accurate and that the rights, integrity and confidentiality of clinical
trial participants are protected. The FDA enforces these GCPs through periodic inspections of study sponsors, principal investigators and
clinical trial sites. If we or our CROs or the clinical investigators fail to comply with applicable GCPs, the clinical data generated in our
clinical trials may be deemed unreliable and the FDA may require us to perform additional clinical trials before approving any marketing
applications. Upon inspection, the FDA may determine that our clinical trials did not comply with GCPs. In addition, our future clinical
trials will require a sufficient number of test subjects to evaluate the safety and efficacy of our drug candidates. Accordingly, if our CROs
or clinical investigators fail to comply with these regulations or fail to recruit a sufficient number of patients, we may be required to repeat
such clinical trials, which would delay the regulatory approval process.

Our CROs are not our employees, and we are therefore unable to directly monitor whether or not they devote sufficient time and resources
to our clinical and nonclinical programs, which must be conducted in accordance with GCPs and GLPs, respectively. These CROs may also
have  relationships  with  other  commercial  entities,  including  our  competitors,  for  whom  they  may  also  be  conducting  clinical  studies  or
other  drug  development  activities  that  could  harm  our  competitive  position.  If  our  CROs  do  not  successfully  carry  out  their  contractual
duties or obligations, fail to meet expected deadlines, or if the quality or accuracy of the clinical data they obtain is compromised due to the
failure to adhere to our clinical protocols or regulatory requirements, or for any other reasons, our clinical studies may be extended, delayed
or terminated, and we may not be able to obtain regulatory approval for, or successfully commercialize our pharmaceutical products. As a
result, our financial results and the commercial prospects for our pharmaceutical products would be harmed, our costs could increase, and
our ability to generate revenues could be delayed.

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

Our collaborators or strategic partners may decide to adopt alternative technologies or may be unable to develop commercially viable
products with our technology, which would negatively impact our revenues and our strategy to develop these products.

Our  collaborators  or  strategic  partners  may  adopt  alternative  technologies,  which  could  decrease  the  marketability  of  our  products.
Additionally,  because  our  current  or  future  collaborators  or  strategic  partners  are  likely  to  be  working  on  more  than  one  development
project, they could choose to shift their resources to projects other than those they are working on with us. If they do so, this would delay
our ability to test our technology and would delay or terminate the development of potential products based on our platforms. Further, our
collaborators and strategic partners may elect not to develop products arising out of our collaborative and strategic partnering arrangements
or  to  devote  sufficient  resources  to  the  development,  manufacturing,  marketing  or  sale  of  these  products.  The  failure  to  develop  and
commercialize a drug candidate pursuant to our agreements with our current or future collaborator would prevent us from receiving future
milestone and royalty payments which would negatively impact our revenues.

We may seek to establish additional collaborations and, if we are not able to establish them on commercially reasonable terms, we may
have to alter our development and commercialization plans.

Our drug candidate development programs and the potential commercialization of our drug candidates will require substantial additional
cash to fund expenses. For some of our drug candidates, we may decide to collaborate with additional pharmaceutical and biotechnology
companies for the development and potential commercialization of those drug candidates.

We  face  significant  competition  in  seeking  appropriate  collaborators.  Whether  we  reach  a  definitive  agreement  for  any  additional
collaborations will depend, among other things, upon our assessment of the collaborator’s resources and expertise, the terms and conditions
of the proposed collaboration and the proposed collaborator’s evaluation of a number of factors. Those factors may include the design or
results of clinical trials, the likelihood of approval by FDA or similar regulatory authorities outside the United States, the potential market
for the subject drug candidate, the costs and complexities of manufacturing and delivering such drug candidate to patients, the potential of
competing drugs, the existence of uncertainty with respect to our ownership of technology, which can exist if there is a challenge to such
ownership without regard to the merits of the challenge, and industry and market conditions generally. The collaborator may also consider
alternative drug candidates or technologies for similar indications that may be available to collaborate on and whether such a collaboration
could be more attractive than the one with us for our drug candidate. The terms of any additional collaborations or other arrangements that
we may establish may not be favorable to us.

32

 
  
 
 
 
 
 
 
 
  
 
 
 
 
We  may  also  be  restricted  under  existing  collaboration  agreements  from  entering  into  future  agreements  on  certain  terms  with  potential
collaborators.  Collaborations  are  complex  and  time-consuming  to  negotiate  and  document.  In  addition,  there  have  been  a  significant
number of recent business combinations among large pharmaceutical companies that have resulted in a reduced number of potential future
collaborators.

We may not be able to negotiate additional collaborations on a timely basis, on acceptable terms, or at all. If we are unable to do so, we
may  have  to  curtail  the  development  of  the  drug  candidate  for  which  we  are  seeking  to  collaborate,  reduce  or  delay  its  development
program  or  one  or  more  of  our  other  development  programs,  delay  its  potential  commercialization  or  reduce  the  scope  of  any  sales  or
marketing  activities,  or  increase  our  expenditures  and  undertake  development  or  commercialization  activities  at  our  own  expense.  If  we
elect  to  increase  our  expenditures  to  fund  development  or  commercialization  activities  on  our  own,  we  may  need  to  obtain  additional
capital, which may not be available to us on acceptable terms or at all. If we do not have sufficient funds, we may not be able to further
develop our drug candidates or bring them to market and generate product revenue.

If we enter into one or more collaborations, we may be required to relinquish important rights to and control over the development of
our drug candidates or otherwise be subject to unfavorable terms.

Any future collaborations we enter into could subject us to a number of risks, including:

· We  may  not  be  able  to  control  the  amount  and  timing  of  resources  that  our  collaborators  devote  to  the  development  or

·

·

·

commercialization of our drug candidates;
Collaborators  may  delay  clinical  trials,  provide  insufficient  funding,  terminate  a  clinical  trial  or  abandon  a  drug  candidate,
repeat or conduct new clinical trials or require a new version of a drug candidate for clinical testing;
Collaborators  may  not  pursue  further  development  and  commercialization  of  products  resulting  from  the  strategic  partnering
arrangement or may elect to discontinue research and development programs;
Collaborators  may  not  commit  adequate  resources  to  the  marketing  and  distribution  of  our  drug  candidates,  limiting  our
potential revenues from these products;

· Disputes  may  arise  between  us  and  our  collaborators  that  result  in  the  delay  or  termination  of  the  research,  development  or
commercialization of our drug candidates or that result in costly litigation or arbitration that diverts management’s attention and
consumes resources;

·
·

·

·

·

Collaborators may experience financial difficulties;
Collaborators may not properly maintain or defend our intellectual property rights or may use our proprietary information in a
manner that could jeopardize or invalidate our proprietary information or expose us to potential litigation;
Business  combinations  or  significant  changes  in  a  collaborator’s  business  strategy  may  also  adversely  affect  a  collaborator’s
willingness or ability to complete its obligations under any arrangement;
Collaborators  could  decide  to  move  forward  with  a  competing  drug  candidate  developed  either  independently  or  in
collaboration with others, including our competitors; and
Collaborators could terminate the arrangement or allow it to expire, which would delay the development and may increase the
cost of developing our drug candidates.

Our  contract  manufacturers  are  subject  to  significant  regulation  with  respect  to  manufacturing  our  products.  The  manufacturing
facilities on which we rely may not continue to meet regulatory requirements and have limited capacity.

We currently have relationships with a limited number of suppliers for the manufacturing of our pharmaceutical products. Each supplier
may require licenses to manufacture components if such processes are not owned by the supplier or in the public domain and we may be
unable to transfer or sublicense the intellectual property rights we may have with respect to such activities.

All entities involved in the preparation of pharmaceutical products for clinical studies or commercial sale, including our existing contract
manufacturers for our drug candidates, are subject to extensive regulation. Components of a finished pharmaceutical product approved for
commercial  sale  or  used  in  late-stage  clinical  studies  must  be  manufactured  in  accordance  with  cGMP.  These  regulations  govern
manufacturing processes and procedures (including record keeping) and the implementation and operation of quality systems to control and
assure  the  quality  of  investigational  products  and  products  approved  for  sale.  Poor  control  of  production  processes  can  lead  to  the
introduction  of  adventitious  agents  or  other  contaminants,  or  to  inadvertent  changes  in  the  properties  or  stability  of  our  pharmaceutical
products that may not be detectable in final product testing. Our contract manufacturers must supply all necessary documentation in support
of an NDA or BLA on a timely basis and must adhere to the FDA’s GLP, and cGMP regulations enforced by the FDA through its facilities
inspection program. The facilities and quality systems of some or all of our third-party contractors must pass a pre-approval inspection for
compliance  with  the  applicable  regulations  as  a  condition  of  regulatory  approval  of  our  pharmaceutical  products  or  any  of  our  other
potential  products.  In  addition,  the  regulatory  authorities  may,  at  any  time,  audit  or  inspect  a  manufacturing  facility  involved  with  the
preparation  of  our  pharmaceutical  products  or  our  other  potential  products  or  the  associated  quality  systems  for  compliance  with  the
regulations applicable to the activities being conducted. If these facilities do not pass a pre-approval plant inspection, FDA approval of the
products will not be granted.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
The regulatory authorities also may, at any time following approval of a product for sale, audit the manufacturing facilities of our third-
party contractors. If any such inspection or audit identifies a failure to comply with applicable regulations or if a violation of our product
specifications  or  applicable  regulations  occurs  independent  of  such  an  inspection  or  audit,  we  or  the  relevant  regulatory  authority  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 study or commercial sales or the temporary or permanent closure of a facility. Any such
remedial measures imposed upon third-parties with whom we contract could materially harm our business.

If our third-party manufacturers fail to maintain regulatory compliance, the FDA can impose regulatory sanctions including, among other
things, refusal to approve a pending application for a drug candidate, or revocation of a pre-existing approval. As a result, our business,
financial condition and results of operations may be materially harmed.

Additionally, if supply from one approved manufacturer is interrupted, there could be a significant disruption in commercial supply. The
number of manufacturers with the necessary manufacturing capabilities is limited. In addition, an alternative manufacturer would need to
be qualified through an NDA or BLA supplement which could result in further delay. The regulatory agencies may also require additional
studies  if  a  new  manufacturer  is  relied  upon  for  commercial  production.  Switching  manufacturers  may  involve  substantial  costs  and  is
likely  to  result  in  a  delay  in  our  desired  clinical  and  commercial  timelines,  which  could  materially  harm  our  business  and  results  of
operations.

These  factors  could  cause  the  delay  of  clinical  studies,  regulatory  submissions,  required  approvals  or  commercialization  of  our
pharmaceutical products, cause us to incur higher costs and prevent us from commercializing our products successfully. Furthermore, if our
suppliers fail to meet contractual requirements, and we are unable to secure one or more replacement suppliers capable of production at a
substantially  equivalent  cost,  our  clinical  studies  may  be  delayed  or  we  could  lose  potential  revenue,  which  could  materially  harm  our
business and results of operations.

We  have  no  manufacturing,  sales,  marketing  or  distribution  capabilities,  and  we  may  have  to  invest  significant  resources  to  develop
these capabilities.

We have no internal manufacturing capabilities. As a result, for manufacturing we depend on third-party manufacturers, including Kevelt,
Pharmsynthez  and  the  Serum  Institute,  which  in  turn  may  rely  upon  third-parties  to  manufacture  our  products. Although  our  strategy  is
based  on  leveraging  the  ability  of  collaboration  partners  to  develop  and  manufacture  our  products  for  commercialization  in  the
pharmaceutical marketplace, we will be dependent on collaborations with drug development and manufacturing collaborators. If we are not
able  to  maintain  existing  collaborative  arrangements  or  establish  new  arrangements  on  commercially  acceptable  terms,  we  would  be
required to undertake product manufacturing and development activities at our own expense. This would increase our capital requirements
or  require  us  to  limit  the  scope  of  our  development  activities.  Moreover,  we  have  limited  or  no  experience  in  conducting  full  scale
bioequivalence or other clinical studies, preparing and submitting regulatory applications, and distributing and marketing pharmaceutical
products and as such we are reliant on contract parties for such efforts. We may not be able to enter into collaborations or hire consultants
or external service providers to assist us in sales, marketing and distribution functions on acceptable financial terms or at all.

If  any  of  our  developmental  collaborators  breach  or  terminate  their  agreements  with  us  or  otherwise  fail  to  conduct  their  collaborative
activities in a timely manner, the pre-clinical and/or clinical development and/or commercialization of our pharmaceutical products will be
delayed  and  we  would  be  required  to  devote  additional  resources  to  product  development  and  commercialization  or  terminate  certain
development programs. Also, a license relationship may be terminated at the discretion of our collaborator, or at the end of contract terms,
and in some cases with only limited notice to us. The termination of the collaborative arrangement could have a material adverse effect on
our business, financial condition and results of operations. There also can be no assurance that disputes will not arise with respect to the
ownership of rights to any technology developed with third-parties. These and other possible disagreements with collaborators could lead to
delays in the development or commercialization of our pharmaceutical products or could result in litigation or arbitration, which could be
time consuming and expensive and could have a material adverse effect on our business, financial condition and results of operations. Even
if we decide to perform clinical trials, sales, marketing and distribution functions ourselves, we could face a number of additional related
risks, including:

· we may not be able to attract clinical investigators and build effective clinical trials, or a solid marketing department or sales

force;
the  cost  of  establishing  an  internal  clinical  trials  program,  marketing  department  or  sales  force  may  exceed  our  available
financial resources and the revenue generated by XBIO-101, if approved, or any other  pharmaceutical  products  that  we  may
develop, in-license or acquire; and
our direct sales and marketing efforts may not be successful.

·

·

34

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
Any failure to perform such activities could have a material adverse effect on our business, financial condition and results of our operations.

Our reliance on third-parties requires us to share our trade secrets, which increases the possibility that a competitor will discover them
or that our trade secrets will be misappropriated or disclosed.

Because we rely on third-parties to manufacture our pharmaceutical products, and because we collaborate with various organizations and
academic  institutions  on  the  development  of  our  pharmaceutical  products,  we  must,  at  times,  share  trade  secrets  with  them.  We  seek  to
protect  our  proprietary  technology  in  part  by  entering  into  confidentiality  agreements  and,  if  applicable,  material  transfer  agreements,
collaborative  research  agreements,  consulting  agreements  or  other  similar  agreements  with  our  collaborators,  advisors,  employees  and
consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights of the third-parties
to use or disclose our confidential information, such as trade secrets. Despite the contractual provisions employed when working with third-
parties, the need to share trade secrets and other confidential information increases the risk that such trade secrets become known by our
competitors, are inadvertently incorporated into the technology of others, or are disclosed or used in violation of these agreements. Given
that our proprietary position is based, in part, on our know-how and trade secrets, a competitor’s discovery of our trade secrets or other
unauthorized use or disclosure would impair our competitive position and may have a material adverse effect on our business.

In  addition,  these  agreements  typically  restrict  the  ability  of  our  collaborators,  advisors,  employees  and  consultants  to  publish  data
potentially relating to our trade secrets. Our academic collaborators typically have rights to publish data, provided that we are notified in
advance and may delay publication for a specified time in order to secure our intellectual property rights arising from the collaboration. In
other cases, publication rights are controlled exclusively by us, although in some cases we may share these rights with other parties. We
may also conduct joint research and development programs that may require us to share trade secrets under the terms of our research and
development partnerships or similar agreements. Despite our efforts to protect our trade secrets, our competitors may discover our trade
secrets, either through breach of these agreements, independent development or publication of information including our trade secrets in
cases  where  we  do  not  have  proprietary  or  otherwise  protected  rights  at  the  time  of  publication. A  competitor’s  discovery  of  our  trade
secrets would impair our competitive position and have an adverse impact on our business.

Risks Related to Our Intellectual Property

If we fail to adequately protect or enforce our intellectual property rights, we may be unable to operate effectively.

Our  success  and  ability  to  compete  are  substantially  dependent  on  our  patents,  proprietary  formulations  and  trademarks. Although  we
believe that the patents and associated trademarks and licenses are valid, there can be no assurance that they will not be challenged and
subsequently invalidated and/or canceled. The invalidation or cancellation of any one or all of the patents or trademarks would significantly
damage our commercial prospects. Further, we may find it necessary to legally challenge parties infringing our patents or trademarks or
licensed trademarks to enforce our rights thereto. There can be no assurance that any of the patents would ultimately be held valid or that
efforts to defend any of the patents, trade secrets, know-how or other IP rights would be successful.

The patent positions of pharmaceutical and biotechnology companies, such as ours, are uncertain and involve complex legal and factual
issues.  We  own  numerous  U.S.  and  foreign  patents  and  a  number  of  pending  patent  applications  that  cover  various  aspects  of  our  drug
candidates and technologies. There can be no assurance that patents that have been issued will be held valid and enforceable in a court of
law. Even for patents that are held valid and enforceable, the legal process associated with obtaining such a judgment is time consuming
and costly. Additionally, issued patents can be subject to opposition or other proceedings that can result in the revocation of the patent or
maintenance of the patent in amended form (and potentially in a form that renders the patent without commercially relevant and/or broad
coverage).  Further,  our  competitors  may  be  able  to  circumvent  and  otherwise  design  around  our  patents.  Even  if  a  patent  is  issued  and
enforceable,  because  development  and  commercialization  of  pharmaceutical  products  can  be  subject  to  substantial  delays,  patents  may
expire  early  and  provide  only  a  short  period  of  protection,  if  any,  following  the  commercialization  of  a  product  encompassed  by  our
patents. We may have to participate in interference proceedings declared by the USPTO, which could result in a loss of the patent and/or
substantial cost to us.

We  have  filed  patent  applications  and  plan  to  file  additional  patent  applications,  covering  various  aspects  of  our  drug  candidates  and
technologies. There can be no assurance that the patent applications for which we apply would actually be issued as patents, or do so with
commercially relevant and/or broad coverage. The coverage claimed in a patent application can be significantly reduced before the patent is
issued. The scope of our claim coverage can be critical to our ability to enter into licensing transactions with third-parties and our right to
receive royalties from our collaboration partnerships. Since publication of discoveries in scientific or patent literature often lags behind the
date of such discoveries, we cannot be certain that we were the first inventor of inventions covered by our patents or patent applications. In
addition, there is no guarantee that we will be the first to file a patent application directed to an invention.

35

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
An adverse outcome in any judicial proceeding involving IP, including patents, could subject us to significant liabilities to third-parties,
require disputed rights to be licensed from or to third-parties or require us to cease using the technology in dispute. In those instances where
we seek an IP license from another, we may not be able to obtain the license on a commercially reasonable basis, if at all, thereby raising
concerns on our ability to freely commercialize our technologies and/or products. It is also possible that we or our licensors or licensees
will fail to identify patentable aspects of inventions made in the course of development and commercialization activities before it is too late
to  obtain  patent  protection  on  them.  Moreover,  in  some  circumstances,  we  may  not  have  the  right  to  control  the  preparation,  filing  and
prosecution of patent applications, or to maintain the patents, covering technology that we license from or license to third parties and are
reliant on our licensors or licensees. Therefore, these patents and applications may not be prosecuted and enforced in a manner consistent
with the best interests of our business. If our current or future licensors or licensees fail to establish, maintain or protect such patents and
other  intellectual  property  rights,  such  rights  may  be  reduced  or  eliminated.  If  our  licensors  or  licensees  are  not  fully  cooperative  or
disagree with us as to the prosecution, maintenance or enforcement of any patent rights, such patent rights could be compromised.

Failure  to  adequately  protect  or  enforce  our  intellectual  property  rights  could  have  a  material  adverse  impact  on  our  business,  results  of
operations and prospects.

Issued patents covering our drug candidates could be found invalid or unenforceable if challenged in court.

If  we  or  one  of  our  licensing  partners  initiated  legal  proceedings  against  a  third-party  to  enforce  a  patent  covering  one  of  our  drug
candidates,  the  defendant  could  counterclaim  that  the  patent  covering  our  drug  candidate  is  invalid  and/or  unenforceable.  In  patent
litigation in the United States, defendant counterclaims alleging invalidity and/or unenforceability are commonplace. Grounds for a validity
challenge  could  be  an  alleged  failure  to  meet  any  of  several  statutory  requirements,  including  lack  of  novelty,  obviousness  or  non-
enablement.  Grounds  for  an  unenforceability  assertion  could  be  an  allegation  that  someone  connected  with  prosecution  of  the  patent
withheld relevant information from the USPTO, or made a misleading statement, during prosecution. Third-parties may also raise similar
claims  before  administrative  bodies  in  the  United  States  or  abroad,  even  outside  the  context  of  litigation.  Such  mechanisms  include  re-
examination, post grant review, and equivalent proceedings in foreign jurisdictions (e.g., opposition proceedings). Such proceedings could
result in revocation or amendment to our patents in such a way that they no longer cover our drug candidates. The outcome following legal
assertions of invalidity and unenforceability is unpredictable. With respect to the validity question, for example, we cannot be certain that
there is no invalidating prior art, of which we and the patent examiner were unaware during prosecution. If a defendant were to prevail on a
legal  assertion  of  invalidity  and/or  unenforceability,  we  would  lose  at  least  part,  and  perhaps  all,  of  the  patent  protection  on  our  drug
candidates. Such a loss of patent protection would have a material adverse impact on our business.

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

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

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

Failure to adequately protect our intellectual property rights throughout the world could have a material adverse impact on our business,
results of operations and prospects.

36

 
 
 
  
 
 
 
 
 
 
 
 
 
 
If we infringe on the intellectual property rights of others, our business and profitability may be adversely affected.

Our commercial success will also depend, in part, on us and our collaborative partners not infringing on the patents or proprietary rights of
others. There can be no assurance that the technologies and products used or developed by our collaborative partners and marketed and sold
by us will not infringe such rights. If such infringement occurs and neither we nor our collaborative partner is able to obtain a license from
the relevant third-party, we will not be able to continue the development, manufacture, use, or sale of any such infringing technology or
product. There can be no assurance that necessary licenses to third-party technology will be available at all, or on commercially reasonable
terms. In some cases, litigation or other proceedings may be necessary to defend against or assert claims of infringement or to determine the
scope and validity of the proprietary rights of third-parties. Any potential litigation could result in substantial costs to, and diversion of, our
resources and could have a material and adverse impact on us. An adverse outcome in any such litigation or proceeding could subject us to
significant liabilities, require us to cease using the subject technology or require us to license the subject technology from the third-party,
all of which could have a material adverse effect on our business.

If  we  fail  to  comply  with  our  obligations  in  the  agreements  under  which  we  license  intellectual  property  rights  from  third-parties  or
otherwise experience disruptions to our business relationships with our licensors, we could lose license rights that are important to our
business.

We  are  a  party  to  a  number  of  intellectual  property  license  agreements  that  are  important  to  our  business  and  we  expect  to  enter  into
additional  license  agreements  in  the  future.  Our  existing  license  agreements  impose,  and  we  expect  that  future  license  agreements  will
impose, various diligence, milestone payment, royalty and other obligations on us. If we fail to comply with our obligations under these
agreements, or we are subject to a bankruptcy, the licensor may have the right to terminate the license, in which event we would not be able
to market products covered by the license.

We may need to obtain licenses from third-parties to advance our research, and we have done so from time to time. We may fail to obtain
any of these licenses at a reasonable cost or on reasonable terms, if at all. In that event, we may be required to expend significant time and
resources  to  develop  or  license  replacement  technology.  If  we  are  unable  to  do  so,  we  may  be  unable  to  develop  the  affected  drug
candidates,  which  could  harm  our  business  significantly.  We  cannot  provide  any  assurances  that  third-party  patents  do  not  exist  which
might  be  enforced  against  our  current  drug  candidates  or  future  products,  resulting  in  either  an  injunction  prohibiting  the  sales,  or,  with
respect to the sales, an obligation on our part to pay royalties and/or other forms of compensation to third-parties.

In many cases, patent prosecution of our licensed technology is controlled solely by the licensor. If our licensors fail to obtain and maintain
patent or other protection for the proprietary intellectual property we license from them, we could lose our rights to the intellectual property
or  our  exclusivity  with  respect  to  those  rights,  and  our  competitors  could  market  competing  products  using  the  intellectual  property.  In
certain  cases,  we  control  the  prosecution  of  patents  resulting  from  licensed  technology.  In  the  event  we  breach  any  of  our  obligations
related  to  such  prosecution,  we  may  incur  significant  liability  to  our  licensing  partners.  Licensing  of  intellectual  property  is  of  critical
importance  to  our  business  and  involves  complex  legal,  business  and  scientific  issues  and  is  complicated  by  the  rapid  pace  of  scientific
discovery in our industry. Disputes may arise regarding intellectual property subject to a licensing agreement, including:

·
·

The scope of rights granted under the license agreement and other interpretation-related issues;
The  extent  to  which  our  technology  and  processes  infringe  on  intellectual  property  of  the  licensor  that  is  not  subject  to  the
licensing agreement;
The sublicensing of patent and other rights under our collaborative development relationships;

·
· Our diligence obligations under the license agreement and what activities satisfy those diligence obligations;
·

The ownership of inventions and know-how resulting from the joint creation or use of intellectual property by our licensors and
us and our partners; and
The priority of invention of patented technology.

·

If disputes over intellectual property that we have licensed prevent or impair our ability to maintain our current licensing arrangements on
acceptable terms, we may be unable to successfully develop and commercialize the affected drug candidates, which could have a material
adverse effect on our business.

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

Competitors may infringe our patents or the patents of our licensors. To counter infringement or unauthorized use, we may be required to
file infringement claims, which can be expensive and time-consuming. In addition, in an infringement proceeding, a court may decide that a
patent of ours or our licensors is not valid, is unenforceable and/or is not infringed, 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 or defense
proceedings could put one or more of our patents at risk of being invalidated or interpreted narrowly and could put our patent applications
at risk of not issuing.

37

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interference proceedings provoked by third-parties or brought by us may be necessary to determine the priority of inventions with respect
to  our  patents  or  patent  applications  or  those  of  our  licensors.  An  unfavorable  outcome  could  require  us  to  cease  using  the  related
technology or to attempt to license rights to it from the prevailing party. Our business could be harmed if the prevailing party does not offer
us a license on commercially reasonable terms. Our defense of litigation or interference proceedings may fail and, even if successful, may
result in substantial costs and distract our management and other employees. We may not be able to prevent, alone or with our licensors,
misappropriation of our intellectual property rights, particularly in countries where the laws may not protect those rights as fully as in the
United States.

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 the price of our common stock underlying the units.

Changes in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our products.

As  is  the  case  with  other  biopharmaceutical  companies,  our  success  is  heavily  dependent  on  intellectual  property,  particularly  patents.
Obtaining  and  enforcing  patents  in  the  biotechnology  industry  involve  both  technological  and  legal  complexity  and  is,  therefore,  costly,
time-consuming and inherently uncertain. In addition, the United States has recently enacted and is currently implementing wide-ranging
patent  reform  legislation.  Recent  U.S.  Supreme  Court  rulings  have  narrowed  the  scope  of  patent  protection  available  in  certain
circumstances and weakened the rights of patent owners in certain situations. In addition to increasing uncertainty with regard to our ability
to  obtain  patents  in  the  future,  this  combination  of  events  has  created  uncertainty  with  respect  to  the  value  of  patents,  once  obtained.
Depending on decisions by the U.S. Congress, the federal courts, and the USPTO, the laws and regulations governing patents could change
in  unpredictable  ways  that  would  weaken  our  ability  to  obtain  new  patents  or  to  enforce  our  existing  patents  and  patents  that  we  might
obtain in the future.

Patent reform legislation could increase the uncertainties and costs surrounding the prosecution of our and our licensors’ patent applications
and the enforcement or defense of our or our licensors’ issued patents. Provisions of the Leahy-Smith America Invents Act, or the Leahy-
Smith Act,  adopted  in  September  2011,  which  includes  a  number  of  significant  changes  to  U.S.  patent  law,  are  still  being  implemented
through the adoption of new regulations. The Leahy-Smith Act and its implementation, in addition to any new regulation, could increase the
uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of our issued patents, all of
which could have a material adverse effect on our business and financial condition.

We may be subject to claims that our employees, consultants or independent contractors have wrongfully used or disclosed confidential
information of third-parties or that our employees have wrongfully used or disclosed alleged trade secrets of their former employers.

We employ individuals who were previously employed at universities or other biotechnology or pharmaceutical companies, including our
competitors or potential competitors. Although we try to ensure that our employees, consultants and independent contractors do not use the
proprietary information or know-how of others in their work for us, we may be subject to claims that we or our employees, consultants or
independent contractors have inadvertently or otherwise used or disclosed intellectual property, including trade secrets or other proprietary
information, of any of our employee’s former employers or other third-parties. Litigation may be necessary to defend against these claims.
If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose  valuable  intellectual  property  rights  or
personnel, which could adversely impact our business. Even if we are successful in defending against such claims, litigation could result in
substantial costs and be a distraction to management and other employees.

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

We may also be subject to claims that former employees, collaborators or other third-parties have an ownership interest in our patents or
other intellectual property. We may have in the future ownership disputes arising, for example, from conflicting obligations of consultants
or  others  who  are  involved  in  developing  our  drug  candidates.  Litigation  may  be  necessary  to  defend  against  these  and  other  claims
challenging  inventorship  or  ownership.  If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary  damages,  we  may  lose
valuable intellectual property rights, such as exclusive ownership of, or right to use, valuable intellectual property. Such an outcome could
have  a  material  adverse  effect  on  our  business.  Even  if  we  are  successful  in  defending  against  such  claims,  litigation  could  result  in
substantial costs and be a distraction to management and other employees.

38

 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
Our inability to protect our confidential information and trade secrets would harm our business and competitive position.

In  addition  to  seeking  patents  for  some  of  our  technology  and  products,  we  also  rely  on  trade  secrets,  including  unpatented  know-how,
technology  and  other  proprietary  information,  to  maintain  our  competitive  position.  We  seek  to  protect  these  trade  secrets,  in  part,  by
entering  into  non-disclosure  and  confidentiality  agreements  with  parties  who  have  access  to  them,  such  as  our  employees,  corporate
collaborators,  outside  scientific  collaborators,  contract  manufacturers,  consultants,  advisors  and  other  third  parties.  We  also  enter  into
confidentiality  and  invention  or  patent  assignment  agreements  with  our  employees  and  consultants.  Despite  these  efforts,  any  of  these
parties may breach the agreements and disclose our proprietary information, including our trade secrets, and we may not be able to obtain
adequate  remedies  for  such  breaches.  Enforcing  a  claim  that  a  party  illegally  disclosed  or  misappropriated  a  trade  secret  is  difficult,
expensive and time-consuming, and the outcome is unpredictable. In addition, some courts both within and outside the United States may
be less willing or unwilling to protect trade secrets. If a competitor lawfully obtained or independently developed any of our trade secrets,
we would have no right to prevent such competitor from using that technology or information to compete with us, which could harm our
competitive position and our business.

Obtaining and maintaining our patent protection depends on compliance with various procedural, document submission, 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, renewal fees, annuity fees and various other governmental fees on patents and/or applications will be due to be
paid to the USPTO and various governmental patent agencies outside of the United States in several stages over the lifetime of the patents
and/or  applications.  The  USPTO  and  various  non-U.S.  governmental  patent  agencies  require  compliance  with  a  number  of  procedural,
documentary, fee payment and other similar provisions during the patent application process. Non-compliance may result in abandonment
or lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the relevant jurisdiction. In such an event,
our competitors might be able to enter the market and this circumstance would have a material adverse effect on our business.

Risks Related to Our Business Operations

We operate in an extremely competitive environment and there can be no assurances that competing technologies would not harm our
business development.

We  are  engaged  in  a  rapidly  evolving  field.  Competition  from  numerous  pharmaceutical  companies  is  intense  and  expected  to  increase
including  for  oncology  orphans:  Galena  BioPharma,  Merck  Sharp  &  Dohme;  Immunogen,  Inc.,  Immunomedics,  Inc.,  Genentech,
Macrogenics,  Genmab,  Incyte  Corporation,  Eisai  Inc.,  Bayer,  ArQule,  AstraZeneca;  Novartis,  Daiichi  Sankyo  Inc.,  GlaxoSmithKline,
Advenchen  Laboratories  LLC,  Stemline  Therapeutics,  Inc.,  Rexahn  Pharmaceuticals,  Inc.  and  Peregrine  Pharmaceuticals,  Inc.;  and  for
protein delivery products: Nektar’s PEG technology, Flamel’s Medusa platform offering, a hydrogel depot formulation, Versartis’ XTEN
technology  utilizing  a  recombinant  polypeptide  fusion  protein,  nanoparticle  technology  from  Alkermes,  Durect  Corp’s  long-acting
technology, Debiopharm Group’s drug delivery based on polylactic-co-glycolic acid (PLGA), and Halozyme’s ENHANZE drug delivery
technology;  as  well  as  research  and  academic  institutions.  The  large  and  rapidly  growing  market  for  liposomal  drugs  and  oncology
treatments  is  likely  to  attract  new  entrants.  Numerous  biotechnology  and  pharmaceutical  companies  are  focused  on  developing  new
liposomal drug delivery systems and cancer treatments. Many, if not all, of these companies have greater financial and other resources and
development  capabilities  than  we  do.  Many  of  our  competitors  also  have  greater  collective  experience  in  undertaking  pre-clinical  and
clinical testing of products, obtaining regulatory approvals and manufacturing and marketing prescription pharmaceutical products. There
can  be  no  assurance  that  our  under-development  drug  candidates  will  be  more  effective  or  achieve  greater  market  acceptance  than
competitive products, or that our competitors will not succeed in developing products and technologies that are more effective than those
being  developed  by  us  or  that  would  render  our  products  and  technologies  less  competitive  or  obsolete. Additionally,  there  can  be  no
assurance that the development by others of new or improved drugs will not make our pharmaceutical products superfluous or obsolete.

We are a party to collaboration agreements and other significant agreements which contain complex commercial terms that could result
in disputes, litigation or indemnification liability that could adversely affect our business, results of operations and financial condition.

We currently derive, and expect to derive in the foreseeable future, all of our revenue from collaboration agreements with biotechnology
and pharmaceutical companies. These collaboration agreements contain complex commercial terms, including:

·

·

·

·

·

·

Clinical  development  and  commercialization  obligations  that  are  based  on  certain  commercial  reasonableness  performance
standards that can often be difficult to enforce if disputes arise as to adequacy of our partner’s performance;
Research  and  development  performance  and  reimbursement  obligations  for  our  personnel  and  other  resources  allocated  to
partnered drug candidate development programs;

Clinical and commercial manufacturing agreements, some of which are priced on an actual cost basis for products supplied by
us to our partners with complicated cost allocation formulas and methodologies;
Intellectual property ownership allocation between us and our partners for improvements and new inventions developed during
the course of the collaboration;
Royalties on drug sales based on a number of complex variables, including net sales calculations, geography, scope of patent
claim coverage, patent life, generic competitors, bundled pricing and other factors; and
Indemnity obligations for intellectual property infringement, product liability and certain other claims.

39

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
From  time  to  time,  we  have  informal  dispute  resolution  discussions  with  third-parties  regarding  the  appropriate  interpretation  of  the
complex  commercial  terms  contained  in  our  agreements.  One  or  more  disputes  may  arise  or  escalate  in  the  future  regarding  our
collaboration  agreements,  transaction  documents,  or  third-party  license  agreements  that  may  ultimately  result  in  costly  litigation  and
unfavorable interpretation of contract terms, which would have a material adverse effect on our business, financial condition and results of
operations.

Governments may impose price controls, which may adversely affect our future profitability.

We intend to seek approval to market our drug candidates in both the United States and in foreign jurisdictions. In some foreign countries
and  jurisdictions,  particularly  in  the  European  Union,  the  pricing  of  prescription  pharmaceuticals  is  subject  to  governmental  control.  In
these countries, pricing negotiations with governmental authorities can take considerable time after the receipt of marketing approval for a
drug candidate. To obtain reimbursement or pricing approval in some countries, we may be required to conduct clinical trials to compare
the  cost  effectiveness  of  our  drug  candidates  to  other  available  therapies,  which  is  time  consuming  and  costly.  If  reimbursement  of  our
future products is unavailable or limited in scope or amount, or if pricing is set at unsatisfactory levels, we may be unable to achieve or
sustain profitability.

Write-offs related to the impairments of our long-lived assets, including goodwill and indefinite-lived intangible assets, and other non-
cash charges such as share-based payments may adversely impact our results of operations.

We  may  incur  significant  non-cash  charges  related  to  impairments  of  our  long-lived  assets,  including  goodwill  and  indefinite-lived
intangible assets. Although we did not record any such charges during 2017, we are required to perform periodic impairment reviews of
those assets at least annually. The carrying value of goodwill on our balance sheet that is subject to impairment reviews was approximately
$3.3  million  at  December  31,  2017  and  December  31,  2016  and  the  carrying  value  of  our  indefinite-lived  assets  was  $9.2  million  at
December 31, 2017 and December 31, 2016. To the extent future reviews conclude that the expected future cash flows generated from our
business activities are not sufficient to recover the carrying value of these assets, we will be required to measure and record an impairment
charge to write-down these assets to their realizable values and those impairment charges could be equal to the entire carrying value.

We completed our last review during the fourth quarter of 2017 and determined that goodwill and indefinite-lived intangible assets were
not  impaired  as  of  December  31,  2017.  However,  there  can  be  no  assurance  that  upon  completion  of  subsequent  reviews  a  material
impairment charge will not be recorded. If future periodic reviews determine that our assets are impaired and a write-down is required, it
will adversely impact our operating results.

In addition, we recorded non-cash charges of approximately $1.8 million and $3.2 million for share-based payments during the years ended
December  31,  2017  and  2016,  respectively.  In  the  future,  this  amount  could  fluctuate  materially  as  the  Company  expects  to  continue  to
issue share-based payments awards.

Potential new accounting standards or legislative actions may adversely impact our future financial position or results of operations.

Future changes in financial accounting standards may cause adverse, unexpected fluctuations in the timing of the recognition of revenues
or expenses, and may affect our financial position or results of operations. New standards may occur in the future and may cause us to be
required to make changes in our accounting policies. Compliance with changing regulation of corporate governance and public disclosure
may  result  in  additional  expenses.  Changing  laws,  regulations  and  standards  relating  to  corporate  governance  and  public  disclosure,
including  the  Sarbanes-Oxley Act  of  2002,  or  the  Sarbanes-Oxley Act,  new  SEC  regulations,  Public  Company Accounting  Oversight
Board,  or  PCAOB,  standards  and  NASDAQ  rules,  are  creating  uncertainty  for  companies  such  as  ours  and  insurance,  accounting  and
auditing costs are high as a result of this uncertainty and other factors.

We  are  committed  to  maintaining  high  standards  of  corporate  governance  and  public  disclosure.  As  a  result,  we  intend  to  invest  all
reasonably necessary resources to comply with evolving standards, and this investment may result in increased general and administrative
expenses and a diversion of management time and attention from revenue-generating activities to compliance activities.

Varying interpretations of existing standards and rules have occurred with frequency and may cause us to have to restate previously
reported result of operations.

Varying interpretations of existing standards of accounting policies or accounting treatments of existing transactions may cause us to have
to restate previously reported result of operations.

For example, in January 2014 we completed a transaction that we determined to be a reverse merger business combination. We allocated
the purchase price consideration to the assets acquired and liabilities assumed at their estimated fair values as of the date of acquisition.
Our  determination  that  the  transaction  met  the  criteria  for  a  business  combination  was  based  on  our  best  knowledge  of  the  facts  and
circumstances surrounding the transaction, and required the application of our judgment. Changes to this determination would result in the
transaction to be accounted for as a recapitalization, with no goodwill recorded, which could cause a material change in our reported results
of  operations  and  could  cause  the  Company  to  have  to  amend  prior  periodic  or  other  filings  with  the  SEC,  at  further  expense  to  the
Company. We may be subject to similar varying interpretations of existing standards of accounting policies or accounting treatments in the
future.

40

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
In  addition,  we  do  not  consider  the  Company  to  be  a  development  stage  entity  for  financial  reporting  presentation  purposes.  A
determination that the Company is a development stage entity could cause a material change in our reported results of operations and could
cause the Company to have to amend prior periodic or other filings with the SEC, at further expense to the Company.

Tax reform may significantly affect the Company and its stockholders.

On  December  22,  2017,  the  Tax  Cuts  and  Jobs Act  (“TCJA”),  which  significantly  reforms  the  Code,  was  signed  into  law.  The  TCJA,
among other things, includes changes to U.S. federal tax rates, including reduction of the corporate tax rate from a top marginal rate of 35%
to a flat rate of 21%, limitations of the tax deduction for interest expense to 30% of adjusted earnings (except for certain small businesses),
limitations of the deduction for net operating losses to 80% of current year taxable income and elimination of net operating loss carrybacks,
one  time  taxation  of  offshore  earnings  at  reduced  rates  regardless  of  whether  they  are  repatriated,  elimination  of  U.S.  tax  on  foreign
earnings (subject to certain important exceptions), immediate deductions for certain new investments instead of deductions for depreciation
expense over time, modifying or repealing many business deductions and credits and putting into effect the migration from a “worldwide”
system  of  taxation  to  a  territorial  system.  Notwithstanding  the  reduction  in  the  corporate  income  tax  rate,  the  overall  impact  of  the  new
federal tax law is uncertain and our business and financial condition could be adversely affected. In addition, it is uncertain if and to what
extent various states will adjust their policies in response to the newly enacted federal tax law. The impact of this tax reform on holders of
our common stock is uncertain and could be adverse.

Our future success depends on our ability to retain key employees, consultants and advisors and to attract, retain and motivate qualified
personnel.

We are highly dependent on principal members of our executive team and key employees, the loss of whose services may adversely impact
the achievement of our objectives. Recruiting and retaining other qualified employees, consultants and advisors for our business, including
scientific and technical personnel, will also be critical to our success. There is currently a shortage of skilled executives in our industry,
which is likely to continue. As a result, competition for skilled personnel is intense and the turnover rate can be high. We may not be able to
attract and retain personnel on acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for
individuals with similar skill sets. In addition, failure to succeed in preclinical or clinical studies may make it more challenging to recruit
and retain qualified personnel. The inability to recruit or loss of the services of any executive, key employee, consultant or advisor may
impede the progress of our research and development objectives.

We  will  need  to  expand  our  organization  and  we  may  experience  difficulties  in  managing  this  growth,  which  could  disrupt  our
operations.

As of December 31, 2017, we had five full-time employees. As we mature, we may need to expand our full-time employee base and to hire
more consultants and contractors. Our management may need to divert a disproportionate amount of its attention away from our day-to-day
activities  and  devote  a  substantial  amount  of  time  to  managing  these  growth  activities.  We  may  not  be  able  to  effectively  manage  the
expansion of our operations, which may result in weaknesses in our infrastructure, operational mistakes, loss of business opportunities, loss
of  employees  and  reduced  productivity  among  remaining  employees,  all  of  which  may  have  a  material  adverse  effect  on  our  business,
results  of  operations  and  prospects. Any  future  growth  could  require  significant  capital  expenditures  and  may  divert  financial  resources
from other projects, such as the development of additional drug candidates. If our management is unable to effectively manage our growth,
our expenses may increase more than expected, our ability to generate and/or grow revenues could be reduced, and we may not be able to
implement  our  business  strategy.  Our  future  financial  performance  and  our  ability  to  commercialize  drug  candidates  and  compete
effectively will depend, in part, on our ability to effectively manage any future growth.

Our  employees,  principal  investigators,  consultants  and  commercial  partners  may  engage  in  misconduct  or  other  improper  activities,
including non-compliance with regulatory standards and requirements and insider trading.

We are exposed to the risk of fraud or other misconduct by our employees, principal investigators, consultants and commercial partners.
Misconduct by these parties could include intentional failures to comply with the regulations of the FDA and non-U.S. regulators, provide
accurate information to the FDA and non-U.S. regulators, comply with healthcare fraud and abuse laws and regulations in the United States
and  abroad,  report  financial  information  or  data  accurately  or  disclose  unauthorized  activities  to  us.  In  particular,  sales,  marketing  and
business  arrangements  in  the  healthcare  industry  are  subject  to  extensive  laws  and  regulations  intended  to  prevent  fraud,  misconduct,
kickbacks,  self-dealing  and  other  abusive  practices.  These  laws  and  regulations  may  restrict  or  prohibit  a  wide  range  of  pricing,
discounting, marketing and promotion, sales commission, customer incentive programs and other business arrangements. Such misconduct
could also involve the improper use of information obtained in the course of clinical studies, which could result in regulatory sanctions and
cause serious harm to our reputation or could cause  regulatory  agencies  not  to  approve  our  drug  candidates.  It  is  not  always  possible  to
identify and deter employee misconduct, and the precautions we take to detect and prevent this activity may not be effective in controlling
unknown or unmanaged risks or losses or in protecting us from governmental investigations or other actions or lawsuits stemming from a
failure  to  comply  with  these  laws  or  regulations.  If  any  such  actions  are  instituted  against  us,  and  we  are  not  successful  in  defending
ourselves or asserting our rights, those actions could have a significant impact on our business, including the imposition of significant fines
or other sanctions.

41

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
We face potential product liability, and, if successful claims are brought against us, we may incur substantial liability and costs. If the
use of our drug candidates harms patients, or is perceived to harm patients even when such harm is unrelated to our drug candidates,
our regulatory approvals could be revoked or otherwise negatively impacted and we could be subject to costly and damaging product
liability claims.

The use of our drug candidates in clinical studies and the sale of any products for which we obtain marketing approval exposes us to the
risk  of  product  liability  claims.  Product  liability  claims  might  be  brought  against  us  by  consumers,  healthcare  providers,  pharmaceutical
companies or others selling or otherwise coming into contact with our products. There is a risk that our drug candidates may induce adverse
events.  If  we  cannot  successfully  defend  against  product  liability  claims,  we  could  incur  substantial  liability  and  costs.  In  addition,
regardless of merit or eventual outcome, product liability claims may result in:

Costs due to related litigation;

Impairment of our business reputation;
·
· Withdrawal of clinical study participants;
·
· Distraction of management’s attention from our primary business;
·
·
· Decreased demand for our drug candidates, if approved for commercial sale,

Substantial monetary awards to patients or other claimants;
The inability to commercialize our drug candidates; and

all of which may have a material adverse effect on our business, results of operations and prospects.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines or penalties or incur
costs that could have a material adverse effect on the success of our business.

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory procedures and the
handling,  use,  storage,  treatment  and  disposal  of  hazardous  materials  and  wastes.  Our  operations  involve  the  use  of  hazardous  and
flammable materials, including chemicals and biological materials. Our operations also produce hazardous waste products. We generally
contract  with  third-parties  for  the  disposal  of  these  materials  and  wastes.  We  cannot  eliminate  the  risk  of  contamination  or  injury  from
these  materials.  In  the  event  of  contamination  or  injury  resulting  from  our  use  of  hazardous  materials,  we  could  be  held  liable  for  any
resulting damages, and any liability could exceed our resources. We also could incur significant costs associated with civil or criminal fines
and penalties.

The  workers’  compensation  insurance  we  maintain  to  cover  us  for  costs  and  expenses  we  may  incur  due  to  injuries  to  our  employees
resulting from the use of hazardous materials or other work-related injuries may not provide adequate coverage against potential liabilities.
In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations.
These current or future laws and regulations may impair our research, development or production efforts. Failure to comply with these laws
and regulations also may result in substantial fines, penalties or other sanctions, which may have material adverse effect on our business
and results of operations.

Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

We are subject to the periodic reporting requirements of the Exchange Act. Any disclosure controls and procedures or internal controls and
procedures,  no  matter  how  well-conceived  and  operated,  can  provide  only  reasonable,  not  absolute,  assurance  that  the  objectives  of  the
control  system  are  met.  These  inherent  limitations  include  the  realities  that  judgments  in  decision-making  can  be  faulty,  and  that
breakdowns  can  occur  because  of  simple  error  or  mistake. Additionally,  controls  can  be  circumvented  by  the  individual  acts  of  some
persons,  by  collusion  of  two  or  more  people  or  by  an  unauthorized  override  of  the  controls.  Accordingly,  because  of  the  inherent
limitations  in  our  control  system,  misstatements  due  to  error  or  fraud  may  occur  and  not  be  detected,  which  may  have  material  adverse
effect on our business and results of operations.

Failure in our information technology systems, including by cybersecurity attacks or other data security incidents, could significantly
disrupt our operations.

Our operations depend, in part, on the continued performance of our information technology systems. Our information technology systems
are  potentially  vulnerable  to  physical  or  electronic  break-ins,  computer  viruses  and  similar  disruptions.  Failure  of  our  information
technology systems could adversely affect our business, profitability and financial condition.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
A successful cybersecurity attack or other data security incident could result in the misappropriation and/or loss of confidential or personal
information,  create  system  interruptions,  or  deploy  malicious  software  that  attacks  our  systems.  It  is  possible  that  a  cybersecurity  attack
might not be noticed for some period of time. The occurrence of a cybersecurity attack or incident could result in business interruptions
from  the  disruption  of  our  information  technology  systems,  or  negative  publicity  resulting  in  reputational  damage  with  our  clinical  trial
participants, customers, stockholders and other stakeholders and/or increased costs to prevent, respond to or mitigate cybersecurity events.
In addition, the unauthorized dissemination of sensitive personal information or proprietary or confidential information could expose us or
other third-parties to regulatory fines or penalties, litigation and potential liability, or otherwise harm our business. 

Risks Related to Investment in Our Securities

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

Our common stock trades on The NASDAQ Capital Markets. An active trading market for our common stock may never develop or be
sustained. If an active market for our common stock does not continue to develop or is not sustained, it may be difficult for investors in our
common  stock  to  sell  shares  without  depressing  the  market  price  for  the  shares  or  to  sell  the  shares  at  all. An  inactive  market  may  also
impair  our  ability  to  raise  capital  by  selling  common  stock  and  may  impair  our  ability  to  acquire  other  businesses,  applications  or
technologies using our common stock as consideration, which, in turn, could materially adversely affect our business.

The market price of our stock may be highly volatile, and you may not be able to sell shares of our stock.

Companies trading in the stock market in general have experienced extreme price and volume fluctuations that have often been unrelated or
disproportionate  to  the  operating  performance  of  these  companies.  Broad  market  and  industry  factors  may  negatively  affect  the  market
price of our stock, regardless of our actual operating performance.

The market price of our stock may be volatile. Our stock price could be subject to wide fluctuations in response to a variety of factors,
including the following:

· Adverse results or delays in pre-clinical or clinical studies;
·
· Any  delay  in  filing  an  IND  or  BLA  for  any  of  our  drug  candidates  and  any  adverse  development  or  perceived  adverse

Inability to obtain additional funding;

·
·
·

development with respect to the FDA’s review of that IND or BLA;
Failure to develop successfully our drug candidates;
Failure to maintain our existing strategic collaborations or enter into new collaborations;
Failure  by  us  or  our  licensors  and  strategic  collaboration  partners  to  prosecute,  maintain  or  enforce  our  intellectual  property
rights;
Changes in laws or regulations applicable to future products;
Inability to obtain adequate product supply for our drug candidates or the inability to do so at acceptable prices;

·
·
· Adverse regulatory decisions;
·
·
·
·
· Announcements  of  significant  acquisitions,  strategic  partnerships,  joint  ventures  or  capital  commitments  by  us,  our  strategic

Introduction of new products, services or technologies by our competitors;
Failure to meet or exceed financial projections we may provide to the public;
Failure to meet or exceed the financial projections of the investment community;
The perception of the pharmaceutical industry by the public, legislatures, regulators and the investment community;

collaboration partner or our competitors;

· Disputes  or  other  developments  relating  to  proprietary  rights,  including  patents,  litigation  matters  and  our  ability  to  obtain

patent protection for our technologies;

· Additions or departures of key scientific or management personnel;
Significant lawsuits, including patent or stockholder litigation;
·
Changes in the market valuations of similar companies;
·
Sales of our common stock by us or our stockholders in the future; and
·
Trading volume of our common stock.
·

43

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

As of February 12, 2018, our executive officers, directors, affiliates and other principal stockholders beneficially own approximately 79.1%
of  our  outstanding  common  stock.  Therefore,  these  stockholders  will  have  the  ability  to  influence  us  through  their  ownership  positions.
Further,  our  majority  stockholder,  Pharmsynthez,  has  beneficial  ownership  of  approximately  7.9  million  shares  of  common  stock.  These
shares  represent  ownership  of  approximately  70.2%  of  our  common  stock  as  of  February  12,  2018.  These  stockholders  may  be  able  to
determine all matters requiring stockholder approval. For example, these stockholders, acting together, may be able to control elections of
directors,  amendments  of  our  organizational  documents,  or  approval  of  any  merger,  sale  of  assets,  or  other  major  corporate  transaction.
This  may  prevent  or  discourage  unsolicited  acquisition  proposals  or  offers  for  our  common  stock  that  you  may  believe  are  in  your  best
interest as one of our stockholders.

We have entered into several agreements with our major stockholders.

We have entered into several agreements with our major stockholders. These arrangements may not have been negotiated at arm’s length
and may contain terms and conditions that are not in our best interest and would not otherwise be applicable if we entered into arrangements
with a third-party not affiliated with us. Although we did, and will, attempt to negotiate agreements at arm’s length, some of the agreement
parties may be considered affiliates of ours, which may result in conflicts of interest.

Our  preferred  stock  has  rights,  preferences  and  privileges  that  are  not  held  by,  and  are  preferential  to,  the  rights  of  our  common
stockholders, which could result in the interests of the holders of our preferred stock differing from those of our common stockholders.

The holders of our preferred stock have the right to receive a liquidation preference entitling them to be paid out of our assets available for
distribution to stockholders before any payment may be made to holders of any common stock or any series of preferred stock ranked junior
to such class of preferred stock. The existence of a liquidation preference may reduce the value of our common stock, make it harder for us
to sell shares of common stock in offerings in the future, or prevent or delay a change of control. Additionally, each share of preferred stock
is  convertible  into  one  share  of  common  stock,  subject  to  certain  adjustments,  which  may  cause  substantial  dilution  to  our  common
stockholders. The preferential rights could result in divergent interests between the holders of shares of preferred stock and holders of our
common stock. In addition, our majority shareholder, Pharmsynthez holds shares consisting of the majority of our Series B preferred stock
and all of our Series A preferred stock. The interests of these preferred holders may differ from the interests of our security holders as a
whole.

We could be subject to securities class action litigation.

In  the  past,  securities  class  action  litigation  has  often  been  brought  against  a  company  following  a  decline  in  the  market  price  of  its
securities. This risk is especially relevant for us because pharmaceutical companies have experienced significant stock price volatility in
recent years. If we face such litigation, it could result in substantial costs and a diversion of management’s attention and resources, which
could harm our business.

We do not intend to pay dividends on our common stock or preferred stock so any returns will be limited to the value of our stock.

We have never declared or paid any cash dividends on our common stock or preferred stock. We currently anticipate that we will retain
future earnings for the development, operation and expansion of our business and do not anticipate declaring or paying any cash dividends
for the foreseeable future. Any return to common or preferred stockholders will therefore be limited to the appreciation of their stock.

ITEM 1B – UNRESOLVED STAFF COMMENTS

None.

ITEM 2 – PROPERTIES

We occupy a facility consisting of approximately 4,000 square feet in the Ledgemont Technology Center in Lexington, Massachusetts. The
premises  are  divided  into  approximately  50%  laboratory  and  50%  office  space  and  are  leased  by  our  subsidiary,  Xenetic  Bioscience,
Incorporated.  The  lease  provides  for  an  initial  term  of  61  months  which  commenced  in  January  2014  with  an  extension  option  of  one
additional five-year term. We believe that this space is adequate for our current needs and that, if additional space is required, it can be
obtained at commercially reasonable terms either within the Ledgemont Technology Center or nearby.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, we lease 450 sq. ft. of office space in Miami, Florida. The lease provided for an initial term of 12 months, which commenced
on December 1, 2016, and was extended for an additional two years through November 30, 2019. We believe that this space is adequate for
our  current  needs  and  that,  if  additional  space  is  required,  it  can  be  obtained  at  commercially  reasonable  terms  either  within  its  current
space or nearby.

ITEM 3 – LEGAL PROCEEDINGS

From time to time, we may be a party to litigation and subject to claims incident to the ordinary course of business. Although the results of
litigation and claims cannot be predicted with certainty, we currently believe that the final outcome of these ordinary course matters will not
have a material adverse effect on our business. Regardless of the outcome, litigation can have an adverse impact on us because of defense
and settlement costs, diversion of management resources and other factors.

There are no matters, as of December 31, 2017, that, in the opinion of management, might have a material adverse effect on our financial
position, results of operation or cash flows.

ITEM 4 – MINE SAFETY DISCLOSURES

Not applicable.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II

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

Since  November  7,  2016,  our  common  stock  has  been  listed  for  trading  on  The  NASDAQ  Capital  Market  under  the  symbol,  “XBIO.”
From January 2014 through November 4, 2016, our common stock was quoted on the OTCQB operated by the OTC Markets Group, Inc.
under the same symbol.

The following table sets forth the range of high and low prices for our common stock for each of the periods indicated as reported by the
OTCQB  and  The  NASDAQ  Capital  Market,  as  applicable.  The  OTCQB  quotations  reflect  inter-dealer  prices,  without  retail  mark-up,
mark-down or commission and may not necessarily represent actual transactions. The prices have been adjusted to reflect the 1:33 reverse
stock split completed on June 1, 2016.

Year Ended December 31, 2016

1st Quarter Ended March 31, 2016*
2nd Quarter Ended June 30, 2016*
3rd Quarter Ended September 30, 2016*
4th Quarter Ended December 31, 2016 (through November 6, 2016)*
4th Quarter Ended December 31, 2016 (after November 6, 2016)

Year Ended December 31, 2017

1st Quarter Ended March 31, 2017
2nd Quarter Ended June 30, 2017
3rd Quarter Ended September 30, 2017
4th Quarter Ended December 31, 2017

(*) OTCQB quotations

On March 9, 2018, the last sales price per share of our common stock was $2.06.

Holders of Record

As of March 9, 2018, there were 424 holders of record of our common stock.

Dividends

  High Price     Low Price  
6.80 
  $
5.00 
3.30 
4.00 
3.31 

17.00    $
10.23     
5.35     
4.75     
5.70     

  $

5.90    $
4.89     
3.42     
4.49     

3.33 
2.21 
2.00 
1.75 

There are no restrictions in our articles of incorporation or bylaws that prevent us from declaring dividends. The Nevada Revised Statutes,
however, do prohibit us from declaring dividends where after giving effect to the distribution of the dividend:

· We would not be able to pay our debts as they become due in the usual course of business; or
· Our total assets would be less than the sum of our total liabilities plus the amount that would be needed to satisfy the rights of

stockholders who have preferential rights superior to those receiving the distribution.

We have never previously declared or paid any cash dividends on our common stock. We currently intend to retain earnings and profits, if
any, to support our business strategy and do not intend to pay any cash dividends within the foreseeable future. Any future determination to
pay cash dividends will be at the sole discretion of our Board of Directors and will depend upon the financial condition of the Company,
our operating results, capital requirements, general business conditions and any other factors that the Board of Directors deems relevant.

Recent Sales of Unregistered Securities

During the three months ended June 30, 2017, we issued 65,000 shares of common stock upon the conversion of 65,000 shares of Series B
Preferred Stock. This issuance was made by us pursuant to an exemption from registration provided by Section 3(a)(9) of the Securities
Act.

46

 
 
 
 
 
   
   
   
   
   
      
  
   
   
   
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
During  the  three  months  ended  March  31,  2017,  we  issued  120,000  shares  of  common  stock  upon  the  conversion  of  120,000  shares  of
Series  B  Preferred  Stock.  This  issuance  was  made  by  us  pursuant  to  an  exemption  from  registration  provided  by  Section  3(a)(9)  of  the
Securities Act.

In March 2017, we issued 125,397 shares of the Company’s common stock to Pharmsynthez, our controlling stockholder, in connection
with  the  conversion  of  its  $500,000  convertible  promissory  note  and  related  interest  as  a  result  of  the  Company’s  public  offering  in
November 2016 and Pharmsynthez subsequently exercising its rights to the shares. This issuance was made by us pursuant to an exemption
from  registration  provided  by  (i)  Section  4(a)(2)  of  the  Securities Act,  in  that  the  transactions  was  between  an  issuer  and  sophisticated
investor  and  did  not  involve  any  public  offering  and  (ii)  Regulation  S  promulgated  under  the  Securities Act  in  that  offers,  sales  and
issuances were not made to persons in the United States and no directed selling efforts were made in the United States.

Repurchases of Equity Securities of the Issuer

During 2017 and 2016, we did not repurchase any of our outstanding securities.

ITEM 6 – SELECTED FINANCIAL DATA

We are not required to provide the information required by this Item because we are a smaller reporting company.

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

BUSINESS OVERVIEW

During the year ended December 31, 2017, we began conducting a Phase 2 trial for XBIO-101, with the first patient dosed in October 2017,
and expect to generate preliminary data from this trial before the end of 2018.

We  continue  to  commit  significant  resources  to  our  research  and  development  activities  and  anticipate  continuing  to  do  so  for  the  near
future.  Although  we  hold  a  broad  patent  portfolio,  the  focus  of  our  internal  development  efforts  is  currently  limited  to  research  and
development of our lead product candidate XBIO-101 due to capital restraints.

In May 2017, we announced that our strategic collaborator, Shire had terminated further development of SHP656, its polysialylated rFVIII
drug  candidate  being  developed  using  our  proprietary  PolyXenTM  technology.  We  intend  to  continue  to  explore  the  potential  for  future
collaborations with Shire.

In October 2017, we entered into a Right to Sublicense Agreement (the “Sublicense Agreement”) with Baxalta Incorporated, Baxalta US
Inc.,  and  Baxalta  GmbH  (collectively,  with  their  affiliates,  “Baxalta”)  wholly-owned  subsidiaries  of  Shire.  Pursuant  to  the  Sublicense
Agreement, we granted to Baxalta the right to grant a nonexclusive sublicense to certain patents related to our PolyXenTM technology that
were previously exclusively licensed to Baxalta pursuant to an agreement between us and Baxalta (the “Licensed Patents”) in connection
with products relating to the treatment of blood and bleeding disorders (the “Covered Products”). The term of the Sublicense Agreement
continues on a country-to-country basis until the expiration of the last-to-expire Licensed Patents or upon certification from Baxalta that it
is not receiving compensation for sales of Covered Products in a given country, whichever is later (the “Term”). Pursuant to the Sublicense
Agreement, Baxalta paid us a one-time payment of seven million five hundred thousand dollars ($7,500,000) in November 2017 and agreed
to pay us a single digit royalty payment based upon net sales of the Covered Products throughout the Term, each of which is conditioned
upon the performance of the sublicense contemplated by the Sublicense Agreement.

Critical Accounting Estimates

The preparation of our financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires us to
make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements
and the reported amounts of revenue, costs and expenses during the reporting period. On an ongoing basis, we evaluate our estimates that
are based on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. The result of
these  evaluations  forms  the  basis  for  making  judgments  about  the  carrying  values  of  assets  and  liabilities  and  the  reported  amount  of
expenses  that  are  not  readily  apparent  from  other  sources.  Because  future  events  and  their  effects  cannot  be  determined  with  certainty,
actual results and outcomes could differ materially from our estimates, judgments and assumptions.

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Management believes that the following accounting estimates are the most critical to aid in fully understanding and evaluating our reported
financial results, and they require management’s most difficult subjective or complex judgments, resulting from the need to make estimates
about the effect of matters that are inherently uncertain. The following narrative describes these critical accounting estimates, judgments
and assumptions and the effect if actual results differ from these assumptions.

Revenue Recognition

We derive our revenue from our supply, license and collaboration arrangements with pharmaceutical and biotechnology partners, some of
which  include  royalty  agreements  based  on  potential  net  sales  of  approved  commercial  pharmaceutical  products.  Revenue  from  our
collaborative partners is generally paid directly by the partners and is recognized on the accrual basis when all the following criteria are
met: (i) persuasive evidence of an arrangement exists, (ii) delivery (or passage of title) has occurred or services have been rendered, (iii) the
seller's price to the buyer is fixed or determinable, and (iv) collectability is reasonably assured.

The terms of our license agreements include delivery of an IP license to a collaboration partner. We may be compensated under license
arrangements through a combination of non-refundable upfront receipts, development and regulatory objective receipts and royalty receipts
on future product sales by partners.

Non-refundable  upfront  license  payments  and  development  and  regulatory  milestone  payments  received  from  license  and  collaboration
agreements that include future obligations, such as supply obligations, are recognized ratably over the Company’s expected performance
period  for  each  respective  arrangement.  We  make  our  best  estimate  of  the  period  over  which  we  expect  to  fulfill  our  performance
obligations,  which  may  include  technology  transfer  assistance,  research  activities,  clinical  development  activities,  and  manufacturing
activities  from  development  through  the  commercialization  of  the  product.  Given  the  uncertainties  of  these  collaboration  arrangements,
significant  judgment  is  required  to  determine  the  duration  of  the  performance  period.  Non-refundable  upfront  license  fees  received,
whereby our continued performance or future obligations are considered inconsequential or perfunctory to the relevant licensed technology,
are  recognized  as  revenue  upon  delivery  of  the  technology.  Reimbursements  for  research  and  development  services  completed  by  us
related to the collaboration agreements are recognized in operations as revenue on a gross basis.

We  expect  to  receive  royalty  revenue  in  the  period  of  sale,  based  on  the  underlying  contract  terms,  provided  that  the  reported  sales  are
reliably measurable, we have no remaining performance obligations, and all other revenue recognition criteria are met.

Our license and collaboration agreements with certain collaboration partners could also provide for future milestone receipts to us based
solely  upon  the  performance  of  the  respective  collaboration  partner  in  consideration  of  deadline  extensions  or  upon  the  achievement  of
specified  sales  volumes  of  approved  drugs.  For  such  receipts,  we  expect  to  recognize  the  receipts  as  revenue  when  earned  under  the
applicable  contract  terms  on  a  performance  basis  or  ratably  over  the  term  of  the  agreement.  These  receipts  may  also  be  recognized  as
revenue when our continued performance or future obligations are considered inconsequential or perfunctory.

In May 2014, the FASB issued ASU 2014-09,  Revenue from Contracts with Customers (Topic 606)  (“ASU 2014-09”), which supersedes
existing revenue recognition guidance. The standard’s core principle is that a company will recognize revenue when it transfers promised
goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for
those  goods  and  services.  The  standard  defines  a  five-step  process  to  achieve  this  principle  and  will  require  companies  to  use  more
judgment and make more estimates than under the current guidance. The Company expects that these judgments and estimates will include
identifying performance obligations in the customer contract, estimating the amount of variable consideration to include in the transaction
price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires additional disclosure about
the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. The Company does not have any
revenue generating contracts with customers and, therefore, the adoption of this new revenue standard will not have a material impact on
the consolidated financial statements. The Company adopted the new revenue standard on January 1, 2018 using the modified retrospective
approach.

Research and Development Expenses

Research  and  development  expenses  consist  of  expenses  incurred  in  performing  research  and  development  activities,  including
compensation and benefits, facilities expenses, overhead expenses, clinical trial and related clinical manufacturing expenses, fees paid to
contract research organizations (“CROs”) and contract manufacturing organizations and other outside expenses. We expense research and
development costs as incurred. We expense upfront, non-refundable payments made for research and development services as obligations
are  incurred.  The  value  ascribed  to  intangible  assets  acquired  but  which  have  not  met  capitalization  criteria  is  expensed  as  research  and
development at the time of acquisition.

48

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
We are required to estimate accrued research and development expenses at each reporting period. This process involves reviewing open
contracts  and  purchase  orders,  communicating  with  our  personnel  to  identify  services  that  have  been  performed  on  our  behalf  and
estimating the level of service performed and the associated cost incurred for the service when we have not yet been invoiced or otherwise
notified of actual costs. The majority of our service providers invoice us in arrears for services performed, on a pre-determined schedule or
when  contractual  milestones  are  met.  However,  some  require  advanced  payments.  We  make  estimates  of  accrued  expenses  as  of  each
balance sheet date in the financial statements based on facts and circumstances known at that time. We periodically confirm the accuracy
of the estimates with the service providers and make adjustments, if necessary. Examples of estimated accrued research and development
expenses include fees paid to:

•
•
•

program managers in connection with overall program management of clinical trials;
CROs in connection with clinical trials; and
investigative sites in connection with clinical trials.

We  base  our  expenses  related  to  clinical  trials  on  our  estimates  of  the  services  received  and  efforts  expended  pursuant  to  quotes  and
contracts with multiple research institutions and CROs that conduct and manage clinical trials on our behalf. The financial terms of these
agreements are subject to negotiation, vary from contract to contract and may result in uneven payment flows. There may be instances in
which payments made to vendors will exceed the level of services provided and result in a prepayment of the expense. In accruing service
fees, we estimate the time period over which services will be performed and the level of effort to be expended in each period. If the actual
timing of the performance of services or the level of effort varies from the estimate, we adjust the accrual or prepaid accordingly. Although
we  do  not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  our  understanding  of  the  status  and  timing  of
services performed relative to the actual status and timing of services performed may vary and may result in reporting amounts that are too
high or too low in any particular period. To date, there have not been any material adjustments to our prior estimates of accrued research
and development expenses.

Embedded Derivatives Related to Debt Instruments

Embedded derivatives that are required to be bifurcated from their host contract are evaluated and valued separately from the host contract
(i.e., the debt instrument). Features of our debt instruments that meet the definition of a derivative and the criteria for separate accounting
include the conversion feature and certain put options.

The  fair  value  of  each  embedded  derivative  is  valued  independently  using  a  “with-and-without”  method.    The  “with-and-without”
methodology  involves  valuing  the  whole  instrument  on  an  as-is  basis  and  then  valuing  the  instrument  without  the  individual  embedded
derivative.  The  difference  between  the  entire  instrument  with  all  of  the  embedded  derivatives  compared  to  the  instrument  without  the
individual embedded derivative is the fair value of that individual derivative. The embedded derivatives are settled when the underlying
debt  instrument  is  settled.  Therefore,  there  are  three  possible  settlement  mechanisms:  the  debt  instrument  can  be  converted  into  equity,
repaid early, or held to maturity.

Embedded derivatives are valued individually and recorded as a compound derivative. The compound derivative is presented together with
the host debt instrument and the related debt discount on a combined basis. Changes in the estimated fair value of the bifurcated embedded
derivatives are reported as gains and losses in the consolidated statement of comprehensive loss each reporting period.

Share-based Payments

Share-based payments includes grants of options and restricted stock units (“RSUs”) to employees and non-employees to purchase shares of
common stock, Joint Share Ownership Plan (“JSOP”) awards to employees, as well as agreements to issue common stock in exchange for
services provided by non-employees.

Shared-based compensation expense is based on the estimated fair value of the option or calculated using the Black-Scholes option pricing
model. Determining the appropriate fair value model and related assumptions requires judgment, including estimating share price volatility
and  expected  terms  of  the  awards.  The  expected  volatility  rates  are  estimated  based  on  our  actual  volatility  and  of  comparable  public
companies  over  the  expected  term  of  the  option.  The  expected  terms  represent  the  time  that  options  are  expected  to  be  outstanding.  We
account for forfeitures as they occur and not at the time of grant. Prior to January 1, 2017, we estimated forfeitures at the time of grant
utilizing a 0% rate and revised those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company has not
paid dividends and does not anticipate paying cash dividends in the foreseeable future and, accordingly, uses an expected dividend yield of
zero. The risk-free interest rate is based on the rate of U.S. Treasury securities with maturities consistent with the estimated expected term
of the awards. Upon exercise, stock options are redeemed for newly issued shares of common stock. RSUs are redeemed for newly issued
shares of common stock as the vesting provisions of the grant are met.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For employee options that vest based solely on service conditions, the fair value measurement date is generally on the date of grant and the
related  compensation  expense  is  recognized  on  a  straight-line  basis  over  the  requisite  vesting  period  of  the  awards.  For  non-employee
options,  the  fair  value  measurement  date  is  the  earlier  of  the  date  the  performance  of  services  is  complete  or  the  date  the  performance
commitment has been reached. We determine that the fair value of the stock options is more reliably measurable than the fair value of the
services received. Compensation expense related to stock options granted to non-employees that vest based solely on service conditions is
subject to re-measurement at each reporting period until the options vest and is recognized on a straight-line basis over requisite vesting
period of the awards.

The fair value of common stock awards issued in exchange for services provided by non-employees is generally determined by using the
fair  value  of  the  services  provided,  as  this  provides  the  most  reliable  measure  of  the  fair  value  of  the  awards.  Share-based  payments
expense is recognized as services are rendered on a straight-line basis. The assumptions used in calculating the fair value of the common
stock  awards  represent  our  best  estimates  and  involve  inherent  uncertainties  and  the  application  of  our  judgment. As  a  result,  if  factors
change and we use different assumptions, share-based payments expense related to the common stock awards could be materially different
in the future.

Warrants

In  connection  with  certain  financing,  consulting  and  collaboration  arrangements,  we  issued  warrants  to  purchase  shares  of  our  common
stock. Outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as
equity  awards.  We  measure  the  fair  value  of  the  awards  using  the  Black-Scholes  option  pricing  model,  which  requires  the  input  of
subjective assumptions and judgments, including estimating the expected term of the awards and the share price volatility, at each reporting
period until the measurement date is reached. The expected term is deemed to be the contractual life of the warrant and we determine the
expected volatility based on a weighted-average of the historical volatility of a peer group of comparable publicly traded companies with
drug candidates in similar stages of development to our drug candidates in conjunction with our historical volatility.

All other warrants are recorded at fair value as expense on a straight-line basis over the requisite service period or at the date of issuance, if
there is not a service period or if service has already been rendered. For warrants that contain vesting triggers based on the achievement of
certain  objectives,  we  apply  judgment  to  estimate  the  probability  and  timing  of  the  achievement  of  those  objectives.  These  estimates
involve inherent uncertainties, and as a result, if the probability or timing of the achievement of those objectives change, expense related
warrants could be materially different in the future.

Warrants  issued  to  collaboration  partners  in  conjunction  with  the  issuance  of  common  stock  are  recorded  at  fair  value  as  a  reduction  of
additional paid-in capital of the common stock issued.

For warrants issued in connection with financing arrangements the Company allocates the proceeds based on the relative fair value of the
award and other instrument(s).

Goodwill and Indefinite-lived Intangible Assets

Goodwill

Goodwill is not amortized but is reviewed for impairment annually as of October 1, or when events or changes in the business environment
indicate that all, or a portion, of the carrying value of the reporting unit may no longer be recoverable. Under this method, we compare the
fair value of our reporting unit to its carrying value. If the fair value is less than the carrying amount, a more detailed analysis is performed
to determine if goodwill is impaired. An impairment loss, if any, is measured as the excess of the carrying value of goodwill over the fair
value of goodwill. We also have the option to first assess qualitative factors to determine whether the existence of events or circumstances
leads us to determine that it is more likely than not (that is, a likelihood of more than 50%) that goodwill is impaired. If we choose to first
assess qualitative factors and it is determined that it is not more likely than not goodwill is impaired, we are not required to take further
action to test for impairment. We also have the option to bypass the qualitative assessment and perform only the quantitative impairment
test, which we may choose to do in some periods but not in others. As the option to perform the qualitative assessment is not a permanent
election, we reassess this option during each annual impairment review.

We determine our reporting unit by identifying the components of our operating segment with similar economic characteristics based on
quantitative and qualitative factors that have discrete financial information available. We determined that we have one reporting unit as of
October 1, 2017 and 2016, the dates of our annual impairment reviews. Based on our annual impairment reviews, we used the quantitative
method and determined no adjustment to the carrying value of goodwill would be necessary as the fair value of our reporting unit exceeded
its respective carrying value as of October 1, 2017 and 2016, respectively. There can be no assurance that future events will not result in an
impairment of goodwill.

50

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
Indefinite-lived Intangible Assets

Our  indefinite-lived  intangible  assets  consist  of  acquired  in-process  research  and  development  (“IPR&D”).  IPR&D  intangible  assets  are
considered indefinite-lived intangible assets until completion or abandonment of the associated research and development efforts. IPR&D
is not amortized but is reviewed for impairment annually as of October 1, or when events or changes in the business environment indicate
the carrying value may be impaired. If the fair value of the intangible asset is less than the carrying amount, we perform a quantitative test
to determine the fair value. The impairment loss, if any, is measured as the excess of the carrying value of the intangible asset over its fair
value. We also have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads us to
determine that it is more likely than not (that is, a likelihood of more than 50%) that our indefinite-lived intangible asset is impaired. If we
choose  to  first  assess  qualitative  factors  and  it  is  determined  that  it  is  not  more  likely  than  not  our  indefinite-lived  intangible  asset  is
impaired, we are not required to take further action to test for impairment. We also have the option to bypass the qualitative assessment and
perform only the quantitative impairment test, which we may choose to do in some periods but not in others. As the option to perform the
qualitative assessment is not a permanent election, we reassess this option during each annual impairment review. During 2017 and 2016,
we  used  the  quantitative  method  and  determined  the  fair  value  of  the  indefinite-lived  intangible  asset  exceeded  its  carrying  value  as  of
October 1, 2017 and 2016.

Significant judgments are inherent in the calculation of fair value. With the assistance of an independent third party, we calculated the fair
value of our IPR&D by using the Multi-Period Excess-Earnings Method (the “MPEEM”) which is a form of the income approach. Under
the  MPEEM,  the  fair  value  of  an  intangible  asset  is  equal  to  the  present  value  of  the  asset’s  incremental  after-tax  cash  flows  (excess
earnings) remaining after deducting the market rates of return on the estimated value of contributory assets (contributory charge) over its
remaining useful life. This method requires us to make long-term projections of the amount and timing of income and expenses related to
development and commercialization of the acquired intangible asset and assumptions regarding the rate of return on contributory assets, the
weighted average cost of capital and the discount rate for estimated future after-tax cash flows. Specifically, this method took into account
our estimates of future incremental milestone payments that may be achieved upon completion of clinical trial stages, regulatory approval
and sales goals upon commercialization, as well as our expected royalty income based on sales upon commercialization. Projected expenses
are based on our forecasted spend required to complete the development of our IPR&D, which will require the Company to raise further
capital to fund the development. Our projections are estimates subject to change based on several factors including the results of clinical
trials  and  delays  in  regulatory  approval.  The  discount  rate  used  is  commensurate  with  the  uncertainties  associated  with  the  economic
estimates described above and reflects the stage of development, the time and resources needed to complete the development of the product
and the risks of advancement through regulatory approval processes.

Key assumptions utilized in the fair valuation of our indefinite-lived intangible asset are as follows:

· Discount rate – 45.0%
· Estimated aggregate milestone receipts – approximately $300 million
· Royalty rates – 10% of net sales

While  we  believe  reasonable  estimates  and  appropriate  assumptions  were  utilized  to  calculate  the  fair  value  of  IPR&D,  it  is  possible  a
material  change  could  occur.  Use  of  different  estimates  and  judgments  could  yield  materially  different  results  in  our  analysis  and  could
result in materially different asset values or expense.

There  can  be  no  assurance  that  we  will  be  able  to  successfully  develop  and  complete  the  acquired  IPR&D  program  and  profitably
commercialize the underlying drug candidates before our competitors develop and commercialize similar products, or at all. Moreover, if
the acquired IPR&D program fails or is abandoned during development, then we may not realize the value we have estimated and recorded
in our financial statements on the acquisition date, and we may also not recover the research and development investment made since the
acquisition  date  to  further  develop  that  program.  If  such  circumstances  were  to  occur,  our  future  operating  results  could  be  materially
adversely impacted.

We did not record an impairment charge as a result of our goodwill or indefinite-lived intangible asset impairment tests in 2017 or 2016.
We will continue to closely monitor the performance of our indefinite-lived intangible asset and reporting unit. If the business experiences
adverse  changes  in  our  key  assumptions  and  judgments,  we  will  perform  an  interim  goodwill  and/or  indefinite-lived  intangible  asset
impairment  analysis.  There  can  be  no  assurance  that  future  events  will  not  result  in  an  impairment  of  our  goodwill  or  indefinite-lived
intangible asset. As a result of the going concern uncertainty discussed under Liquidity and Capital Resources below, the recoverability and
classification of the Company’s intangible assets and goodwill could be adversely affected.

51

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
RESULTS OF OPERATIONS

The table below sets forth the comparison of our historical results of operations for the year ended December 31, 2017 to the year ended
December 31, 2016.

Description
Revenues:
Licenses and collaboration services
Milestones
Operating costs and expenses:

Cost of research and development revenue
Research and development
General and administrative

Loss from operations

Other income (expense):
Change in fair value of derivative liability
Loss on issuance of hybrid debt instruments
Loss on conversion of debt
Other expense
Interest income
Interest expense
Net loss

Revenue

2017

2016

Increase
(Decrease)    

Percentage
Change

  $

7,585,000    $
–     

–    $
3,000,000     

7,585,000     
(3,000,000)    

(156,119)    

156,119     
(4,060,000)     (43,737,814)     (39,677,814)    
244,857     
(6,692,786)    
(6,937,643)    
  $ (3,568,762)   $ (47,430,600)   $ (43,861,838)    

–     

  $

–    $
–     
–     
(41,096)    
16,544     
(1,818)    

2,125,113    $ (2,125,113)    
(1,690,784)    
(1,690,784)    
(6,394,921)    
(6,394,921)    
(44,278)    
(85,374)    
16,512     
32     
(727,754)    
(729,572)    
  $ (3,595,132)   $ (54,206,106)   $ (50,610,974)    

100%
(100)%

100%
(90.7)%
3.7%
(92.5)%

(100.0)%
(100.0)%
(100.0)%
(51.9)%
51,600.0%
(99.8)%
(93.4)%

Revenue represents license and collaboration services in 2017 and milestone payments in 2016.

In October 2017, we entered into a Sublicense Agreement with Baxalta. Pursuant to the Sublicense Agreement, Baxalta paid us a one-time
payment of seven million five hundred thousand dollars ($7,500,000) in November 2017 and agreed to pay us single digit royalty payments
based upon net sales of the Covered Products throughout the Term, each of which is conditioned upon the performance of the sublicense
contemplated by the Sublicense Agreement. We recognized revenue of $7.5 million in 2017 related to this payment.

Research and development revenue represents collaboration services related to research and development programs conducted on behalf of
third parties in 2017.

We recorded $3.0 million in milestone revenue from Shire for the year ended December 31, 2016 in connection with Shire’s initiation of
the Phase 1/2 clinical trial of SHP656. Shire terminated further development of SHP656 in 2017.

Cost of Revenue

There  was  no  cost  of  revenue  associated  with  the  sub-license  revenue  for  the  year  ended  December  31,  2017.  Cost  of  research  and
development revenue represents collaboration services related to research and development programs conducted on behalf of third parties
in 2017. There was no cost of revenue for the year ended December 31, 2016. 

Research and Development Expense

Overall,  corporate  R&D  expenses  for  the  year  ended  December  31,  2017  decreased  by  $39.7  million  primarily  due  to  the  decrease  of
IPR&D expense of $39.5 million. During the year ended December 31, 2016, we expensed $39.5 million of IPR&D associated with the
closing of our acquisition of XBIO-101 from Kevelt. There was no similar expense in 2017. Excluding the effects of the IPR&D expense,
R&D expenses decreased $0.2 million, or 4.2% to $4.1 million from $4.2 million in the comparable period in 2016.

52

 
 
 
 
 
   
   
 
   
      
      
      
  
   
   
      
      
      
  
   
   
   
 
   
      
      
      
  
   
      
      
      
  
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The table below sets forth the research and development expenses incurred by category of expense for the years ended December 31, 2017
and 2016.

Category of Expense

IPR&D expense
Outside services and Contract Research Organizations
Share-based expense
Personnel costs
Other
Total research and development expense

  $

  $

–    $

Year ended December 31,
2016
2017
39,500,000 
1,845,381 
1,425,995 
721,168 
245,270 
43,737,814 

3,094,583   
101,400   
568,376   
295,641   
4,060,000    $

The decrease in R&D expenses exclusive of the IPR&D charge was primarily due to a decrease in share-based expense related to warrants
issued to Serum Institute in 2016. In addition, personnel costs for the year ended December 31, 2016 included certain bonus payments to
employees that were earned in connection with our November 2016 public offering. No such bonuses were earned in 2017. These decreases
were substantially offset by an increase in outside services and CROs as we commenced our Phase 2 clinical trial for XBIO-101.

General and Administrative Expense

General  and  administrative  expenses  increased  by  approximately  $0.2  million  or  3.7%  for  the  year  ended  December  31,  2017  to  $6.9
million  from  $6.7  million  in  the  comparable  period  in  2016.  The  most  significant  drivers  of  the  change  were  related  to  increases  in
personnel  costs  including  an  increase  in  salary,  share-based  compensation  and  travel  as  well  as  an  approximate  $0.6  million  accrual
recorded  in  the  fourth  quarter  of  2017  in  connection  with  severance  to  be  paid  out  in  2018.  In  December  2016,  we  hired  our  Chief
Operating Officer and, in April 2017, we hired our Chief Financial Officer. Substantially all of the accrued severance related to a settlement
agreement  with  our  former  Chief  Executive  Officer  who  separated  from  the  Company  in  November  2017.  These  increases  were
substantially offset by a decrease in costs associated with our public offering in 2016 and a decrease in consulting costs as a result of the
hiring of our full-time Chief Financial Officer.

Hybrid Debt Instruments

During the year ended December 31, 2016, we recorded a net loss of approximately $0.3 million associated with hybrid debt instruments
representing a $1.7 million loss on issuance and $0.7 million of interest and amortization expenses associated with the instruments, both
offset  by  a  $2.1  million  gain  from  changes  in  derivative  fair  value.  The  gain  recognized  primarily  related  to  the  final  mark-to-market
immediately prior to conversion of the host debt instruments. An aggregate of approximately $6.4 million in loss was recognized on the
conversion  of  debt  in  April  and  November  2016.  The  conversion  rate  was  $4.95  per  share.  As  such,  we  issued  to  Pharmsynthez
approximately  1.4  million  shares  of  common  stock  in  connection  with  conversion  of  the  convertible  notes.  The  related  embedded
derivatives, which had been bifurcated from the host debt and accounted for separately, were settled by action of the conversion. All hybrid
debt  instruments  were  settled  in  November  2016  and  none  were  issued  in  2017  or  outstanding  as  of  December  31,  2017  and  2016,
respectively.

Other Expense

Other  expense  decreased  approximately  $44,000,  or  51.9%,  to  approximately  $41,000  for  the  year  ended  December  31,  2017  from
approximately $85,000 in 2016. This decrease was primarily related to changes in foreign currency exchange rates between periods.

Interest Expense

Interest expense decreased by approximately $0.7 million, or 99.8%, to approximately $2,000 for the year ended December 31, 2017. The
decrease is due to the settlement of all outstanding debt in connection with the proceeds from our underwritten public offering in November
2016.

53

 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liquidity and Capital Resources

We  incurred  a  net  loss  of  approximately  $3.6  million  for  the  year  ended  December  31,  2017.  We  had  an  accumulated  deficit  of
approximately  $145.9  million  at  December  31,  2017  as  compared  to  an  accumulated  deficit  of  approximately  $142.3  million  as  of
December  31,  2016.  Working  capital  was  approximately  $3.9  million  and  $6.5  million  at  December  31,  2017  and  December  31,  2016,
respectively.  During  the  year  ended  December  31,  2017,  our  working  capital  decreased  by  $2.6  million  due  primarily  to  outflows  for
general operating costs and costs related to our XBIO-101 phase 2 clinical trial. We expect to continue incurring losses for the foreseeable
future and will need to raise additional capital or pursue other strategic alternatives in the near term in order to continue the pursuit of our
business plan and continue as a going concern.

Our principal source of liquidity consists of cash. At December 31, 2017, we had approximately $5.5 million in cash and $1.9 million in
accounts payable and accrued expenses. At December 31, 2016, we had approximately $4.0 million in cash and $1.8 million in accounts
payable and accrued expenses.

We  have  historically  relied  upon  sales  of  our  equity  securities  to  fund  our  operations.  Since  2005,  we  have  raised  approximately  $60.0
million  in  proceeds  from  offerings  of  our  common  and  preferred  stock,  including  net  proceeds  of  approximately  $9.0  million  from  our
underwritten  public  offering  in  November  2016.  We  have  also  received  approximately  $20.0  million  from  revenue  producing  activities
from 2005 through December 31, 2017, including a cash payment from Shire of a $3.0 million clinical milestone payment in January 2017
and a cash payment from Baxalta of a $7.5 million sublicense payment in November 2017. More than 90% of the milestone and sublicense
revenue received to date has been from a single collaborator, Shire. We expect the majority of our funding through equity or equity-linked
instruments, debt financings and/or licensing agreements to continue as a trend for the foreseeable future.

In October 2017, we entered into a Sublicense Agreement with Baxalta. Pursuant to the Sublicense Agreement, we granted to Baxalta the
right to grant a nonexclusive sublicense to certain patents related to our PolyXen technology that were previously exclusively licensed to
Baxalta  in  connection  with  the  Covered  Products.  Pursuant  to  the  Sublicense Agreement,  Baxalta  paid  us  a  one-time  payment  of  seven
million five hundred thousand dollars ($7,500,000) in November 2017 and agreed to pay us single digit royalty payments based upon net
sales of the Covered Products throughout the terms of the Sublicense Agreement, each of which is conditioned upon the performance of
the sublicense contemplated by the Sublicense Agreement.

We estimate that our existing resources will only be able to fund our planned operations, existing obligations and contractual commitments
through  the  second  quarter  of  2018.  This  projection  is  based  on  our  current  expectations  regarding  projected  staffing  expenses,  working
capital requirements, capital expenditure plans and anticipated revenues. Given our current working capital constraints, we have attempted
to  minimize  cash  commitments  and  expenditures  for  external  research  and  development  and  general  and  administrative  services  to  the
greatest extent practicable. We will need to raise additional working capital in the near term in order to fund our future operations.

We have no committed sources of additional capital. Our management believes that we have access to capital resources through possible
public or private equity offerings, debt financings, corporate collaborations, related party funding or other means; however, we have not
secured  any  commitment  for  additional  financing  at  this  time.  The  terms,  timing  and  extent  of  any  future  financing  will  depend  upon
several factors including the achievement of progress in our clinical development programs, our ability to identify and enter into licensing
or other strategic arrangements and factors related to financial, economic and market conditions, many of which are beyond our control.

Our  management  evaluates  whether  there  are  conditions  or  events,  considered  in  the  aggregate,  that  raise  substantial  doubt  about  our
ability to continue as a going concern within one year after the date that the financial statements are issued. We have incurred substantial
losses since our inception and we expect to continue to incur operating losses in the near-term. These factors raise substantial doubt about
our ability to continue as a going concern. As a result, our independent registered public accounting firm included an explanatory paragraph
in its report on our audited financial statements for the year ended December 31, 2017 expressing doubt as to our ability to continue as a
going concern. We will need to raise additional capital in order to sustain our operations. If we are unable to secure additional funds on a
timely basis or on acceptable terms, we may be required to defer, reduce or eliminate significant planned expenditures, restructure, curtail
or eliminate some or all of our development programs or other operations, reduce general and administrative expenses, and delay or cease
the purchase of clinical research services, dispose of technology or assets, pursue an acquisition of our company by another party at a price
that may result in a loss on investment for our stockholders, enter into arrangements that may require us to relinquish rights to certain of
our drug candidates, technologies or potential markets, file for bankruptcy or cease operations altogether.

54

 
 
 
   
 
 
 
 
 
 
 
 
 
 
We  continue  to  seek  appropriate  out-license  arrangements  for  our  PolyXen™  and  ErepoXen™  technologies,  among  others,  but  are
currently  unable  to  reliably  predict  whether  or  when  we  may  enter  into  an  agreement.  Due  to  the  uncertainties  inherent  in  the  clinical
research process and unknown future market conditions, there can be no assurance any of our technologies will lead to any future income.

Cash Flows from Operating Activities

Cash flows provided by operating activities for the year ended December 31, 2017 totaled approximately $1.5 million primarily due to the
receipt  of  the  $3.0  million  clinical  milestone  payment  from  Shire  in  January  2017.  Cash  flow  from  this  clinical  milestone  payment  was
substantially offset by our net loss of $3.6 million, which included $1.8 million of non-cash share-based compensation expense.

Cash  flows  used  in  operating  activities  for  the  year  ended  December  31,  2016  totaled  approximately  $8.8  million.  The  $8.8  million
includes net operating cash uses of approximately $4.3 million in consulting, legal and other professional service fees, approximately $2.3
million  in  personnel  costs,  including  scientific  staff,  approximately  $1.2  million  in  program-specific  clinical  development  costs,  and
approximately $0.9 million in insurance, office, travel, technology and regulatory and statutory costs.

Cash Flows from Investing Activities

Cash  flows  used  in  investing  activities  for  the  year  ended  December  31,  2017  included  approximately  $9,000  for  the  purchase  of  assets
consisting primarily of computer equipment.

Cash flows used in investing activities for the year ended December 31, 2016 included approximately $17,000 for the purchase of assets
consisting of laboratory and computer equipment.

As of December 31, 2017, there were no material commitments for capital expenditures.

Cash Flow from Financing Activities

For the year ended December 31, 2017, there were no significant cash sources or uses from financing activities.

For the year ended December 31, 2016, we raised approximately $4.5 million and approximately $9.0 million from the issuances of short-
term  promissory  notes  and  the  public  offering,  respectively.  From  the  proceeds  of  the  public  offering,  we  repaid  approximately  $0.8
million of debt liabilities in cash and settled the remaining in non-cash conversion transactions.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material  effect  on  our
financial  condition,  changes  in  financial  condition,  revenues  or  expenses,  results  of  operations,  liquidity,  capital  expenditures  or  capital
resources.

Contractual Obligations

Contractual  obligations  represent  future  cash  commitments  and  liabilities  under  agreements  with  third  parties,  and  exclude  contingent
liabilities for which we cannot reasonably predict future payment. Our contractual obligations result from property leases for office space.
Although we do have obligations for CRO services, the table below excludes potential payments we may be required to make under our
agreements with CROs because timing of payments and actual amounts paid under those agreements may be different depending on the
timing  of  receipt  of  goods  or  services  or  changes  to  agreed-upon  terms  or  amounts  for  some  obligations,  and  those  agreements  are
cancelable upon written notice by the Company and therefore, not long-term liabilities. The contracts also contain variable costs that are
hard  to  predict  as  they  are  based  on  such  things  as  patients  enrolled  and  clinical  trial  sites,  which  can  vary  and,  therefore,  are  also  not
included in the table below. Additionally, the expected timing of payment of the obligations presented below is estimated based on current
information.

The following table represents our contractual obligations as of December 31, 2017, aggregated by type:

Operating lease obligations

Total

Payments Due by Period

Less 
than 1 
year

Total

    1 – 3 years    3 – 5 years    

More than
5 years

  $ 148,246    $ 123,663    $
  $ 148,246    $ 123,663    $

24,583    $
24,583    $

–    $
–    $

– 
– 

55

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
Recent Accounting Standards

Refer to Note 2, Summary of Significant Accounting Policies, of the accompanying financial statements in Item 8 herein.

ITEM 7A – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are not required to provide the information required by this Item because we are a smaller reporting company.

Item 8 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

56

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2017 and 2016

Consolidated Statements of Comprehensive Loss for the years ended December 31, 2017 and 2016

Consolidated Statements of Changes in Stockholders’ Equity for the years ended December 31, 2017 and 2016

Consolidated Statements of Cash Flows for the years ended December 31, 2017 and 2016

Notes to the Consolidated Financial Statements

F-2

F-3

F-4

F-5

F-6

F-7

F-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of
Xenetic Biosciences, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Xenetic Biosciences, Inc. (the “Company”) as of December 31, 2017
and 2016, and the related consolidated statements of comprehensive loss, stockholder’s equity and cash flows for each of the two years in
the  period  ended  December  31,  2017  and  the  related  notes  (collectively  referred  to  as  the  “financial  statements”).  In  our  opinion,  the
financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2017 and 2016, and
the  results  of  its  operations  and  its  cash  flows  for  each  of  the  two  years  in  the  period  ended  December  31,  2017,  in  conformity  with
accounting principles generally accepted in the United States of America.

Explanatory Paragraph/Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
more fully described in Note 1 to the financial statements, the Company has had recurring net losses and continues to experience negative
cash flows from operations. These conditions raise substantial doubt about its ability to continue as a going concern. Management’s plans
regarding those matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result
from the outcome of this uncertainty.

Basis for Opinion

These  financial  statements  are  the  responsibility  of  the  Company's  management.  Our  responsibility  is  to  express  an  opinion  on  the
Company's  financial  statements  based  on  our  audits.  We  are  a  public  accounting  firm  registered  with  the  Public  Company Accounting
Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S.
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to
obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The
Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our
audits  we  are  required  to  obtain  an  understanding  of  internal  control  over  financial  reporting  but  not  for  the  purpose  of  expressing  an
opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the
amounts  and  disclosures  in  the  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant
estimates  made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  financial  statements.  We  believe  that  our  audits
provide a reasonable basis for our opinion.

/s/ Marcum llp

Marcum llp

We have served as the Company’s auditor since 2015.

Boston, Massachusetts
March 30, 2018

F-2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED BALANCE SHEETS

ASSETS
Current assets:

Cash
Restricted cash
Accounts receivable
Prepaid expenses and other

Total current assets

Property and equipment, net
Goodwill
Indefinite-lived intangible assets
Other assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:

Accounts payable
Accrued expenses
Other current liabilities

Total current liabilities

Deferred tax liability
Other liabilities

Total liabilities

December 31,
2017

December 31,
2016

  $

5,533,062    $
66,510   
–   
285,005   
5,884,577   

27,846   
3,283,379   
9,243,128   
724,713   

4,048,131 
66,510 
3,000,000 
1,224,009 
8,338,650 

42,366 
3,283,379 
9,243,128 
66,342 

  $

19,163,643    $

20,973,865 

  $

786,779    $

1,135,653   
21,234   
1,943,666   

2,918,518   
–   

1,006,903 
838,888 
20,205 
1,865,996 

2,918,518 
19,876 

4,862,184   

4,804,390 

Commitments and contingent liabilities (Note 14)

Stockholders' equity:

Preferred stock, 10,000,000 shares authorized
Series B, $0.001 par value: 2,120,742 and 2,305,742 issued and outstanding as of

December 31, 2017 and December 31, 2016, respectively

Series A, $0.001 par value: 970,000 shares issued and outstanding as of December 31,

2017 and December 31, 2016

Common stock, $0.001 par value; 45,454,546 shares authorized as of December 31, 2017
and December 31, 2016; 9,041,426 and 8,731,029 shares issued as of December 31,
2017 and December 31, 2016, respectively; 8,717,541 and 8,407,144 shares outstanding
as of December 31, 2017 and December 31, 2016, respectively

Additional paid in capital
Accumulated deficit
Accumulated other comprehensive income
Treasury stock

Total stockholders' equity

2,120   

970   

2,305 

970 

9,040   
165,249,912   
(145,933,137)  
253,734   
(5,281,180)  
14,301,459   

8,730 
163,522,921 
(142,338,005)
253,734 
(5,281,180)
16,169,475 

Total liabilities and stockholders' equity

  $

19,163,643    $

20,973,865 

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

F-3

 
 
 
 
 
   
 
 
 
 
   
 
 
   
 
   
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

Revenue

Licenses
Milestones
Collaboration services

Total revenues

Operating costs and expenses:

Cost of research and development revenue
Research and development
General and administrative

Loss from operations

Other income (expense):

Change in fair value of derivative liability
Loss on issuance of hybrid debt instruments
Loss on conversion of debt
Other expense
Interest income
Interest expense
Total other expense

YEAR ENDED DECEMBER 31,

2017

2016

  $

7,500,000    $

–   
85,000   
7,585,000   

(156,119)  
(4,060,000)  
(6,937,643)  
(3,568,762)  

–   
–   
–   
(41,096)  
16,544   
(1,818)  
(26,370)  

– 
3,000,000 
– 
3,000,000 

– 
(43,737,814)
(6,692,786)
(47,430,600)

2,125,113 
(1,690,784)
(6,394,921)
(85,374)
32 
(729,572)
(6,775,506)

Net loss
Accretion of beneficial conversion feature on convertible preferred stock

Net loss applicable to common stockholders

Total comprehensive loss

Basic and diluted loss per share applicable to common stockholders

(3,595,132)  
–   

(54,206,106)
(4,035,260)

(3,595,132)  
(3,595,132)   $

(58,241,366)
(54,206,106)

(0.41)   $

(7.84)

  $

  $

Weighted-average shares of common stock outstanding, basic and diluted

8,665,763   

7,430,574 

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

F-4

 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
    
 
  
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

  Preferred Stock    

Common Stock

Number
of
Shares  

Par
Value
($0.001)    

Number
of 
Shares
–      4,909,686    $

Par
Value
($0.001)    

Additional
Paid in
Capital

Accumulated
Deficit

    Accumulated      
Other
Comprehensive
Income
(Loss)

Treasury
Stock

4,909    $ 99,763,101    $ (88,131,899)   $

253,734    $ (5,281,180)   $

Total
Stockholders'
Equity
6,608,665 

Balance as of January 1, 2016
Issuance of common stock to

vendors

Exchange of common stock for

Series A preferred stock

Warrant expense
Issuance of warrants in connection
with debt (net of issuance costs of
$38,163)

Conversion of notes
Settlement of accrued interest in

common stock

Issuance of common stock in

connection with completion of
asset acquisition

Issuance of warrants in connection

with completion of asset
acquisition

Issuance of Series B preferred

stock in public offering (net of
issuance costs of $319,343)
Issuance of Warrants in public

offering (net of issuance costs of
$210,657)

Record beneficial conversion

feature in connection with public
offering

Acrete beneficial conversion

feature in connection with public
offering

Conversion of Series B preferred

–  $

–   

–      253,630     

254     

1,174,383     

  970,000   
–   

970      (970,000)    
–     

–     

(970)    
–     

–     
1,121,466     

–   
–   

–   

–     
–     
–      1,313,132     

–     

2,069,673     
1,313      12,014,887     

–     

59,904     

60     

237,184     

–   

–      3,045,455     

3,045      34,899,399     

–   

–     

–     

–     

853,039     

  2,424,242   

2,424     

–     

–     

5,703,577     

–   

–     

–     

–     

3,763,997     

–   

–     

–     

–     

4,035,260     

–   

–     

–     

–     

(4,035,260)    

stock to shares of common stock   (118,500)   
–   

(119)     118,500     
–     

–     

119     
–     

–     
1,922,215     

Share-based payments
Adjust shares in connection with
2014 reverse merger and 2016
reverse split

–   
Net loss
–   
Balance as of December 31, 2016   3,275,742  $
Conversion of notes
–   
Conversion of Series B preferred

–     

–     
–     

–     
–     

–     

–     

–     

–     

–     

–     

–     

–     
–     

–     

–     
–     

–     
–     

–     

–     

1,174,637 

–     
–     

– 
1,121,466 

–     
–     

2,069,673 
12,016,200 

–     

237,244 

–     

–     

34,902,444 

–     

–     

853,039 

–     

–     

5,706,001 

–     

–     

3,763,997 

–     

–     

4,035,260 

–     

–     
–     

–     

(4,035,260)

–     
–     

– 
1,922,215 

–     
–     

722     
–     
3,275      8,731,029    $
–      125,397     

–     
–     

–     
(54,206,106)    
8,730    $ 163,522,921    $ (142,338,005)   $
–     
(125)    

–     
–     

125     

–     
–     

– 
(54,206,106)
253,734    $ (5,281,180)   $ 16,169,475 
– 

–     
–     

–     

–     

stock to shares of common stock   (185,000)   
–   
Share-based payments
–   
Common stock awards to vendors  
–   
Warrant expense
Net loss
–   
Balance as of December 31, 2017   3,090,742  $

(185)     185,000     
–     
–     
–     
–     
3,090      9,041,426    $

–     
–     
–     
–     

185     
–     
–     
–     
–     

–     
–     
–     
–     
(3,595,132)    
9,040    $ 165,249,912    $ (145,933,137)   $

–     
1,784,129     
69,303     
(126,316)    
–     

–     
–     
–     
–     
–     

– 
1,784,129 
69,303 
(126,316)
(3,595,132)
253,734    $ (5,281,180)   $ 14,301,459 

–     
–     
–     
–     
–     

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

F-5

 
 
 
     
     
     
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

YEAR ENDED DECEMBER 31,

2017

2016

  $

(3,595,132)   $

(54,206,106)

In-process research and development expense
Depreciation
Amortization of hybrid debt instrument discount
Non-cash interest expense
Share-based payments
Change in value of warrants issued for services
Vendor share-based payments
Change in fair value of derivative liability
Loss on issuance of hybrid debt instruments
Hybrid debt instrument issuance costs
Loss on conversion of debt
Settlement of accounts payable with common stock
Changes in operating assets and liabilities:

Accounts receivable
Prepaid expenses and other assets
Accounts payable, accrued expenses and other liabilities

Net cash provided by (used in) operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchases of property and equipment

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of debt
Payments on debt
Proceeds from issuance of units in offering
Payments on loan from related party
Net cash provided by financing activities

Net change in cash, excluding restricted cash
Cash at beginning of period

Cash at end of period

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest

SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING

ACTIVITIES:

Interest paid in common stock
Purchase of XBIO-101 IPR&D with common stock
Issuance of note in settlement of deferred payroll costs
Reclassification of related party loan principal to accounts payable
Exchange of common stock for Series A preferred stock
Conversion of Series B preferred stock to common stock
Convertible debt paid in common stock
Convertible debt paid in public offering units
Issuance of warrants in connection with debt

Recording of derivative liability in connection with debt
Reclassification of common shares issuable to accounts payable
Issuance of common stock for promissory note converted in 2016

–   
23,784   
–   
–   
1,784,129   
(126,316)  
135,280   
–   
–   
–   
–   
–   

3,000,000   
280,633   
(8,183)  
1,494,195   

39,500,000 
36,449 
544,480 
174,519 
1,922,215 
1,121,466 
180,971 
(2,125,113)
1,690,784 
(12,093)
6,394,921 
243,667 

(3,000,000)
(234,924)
(1,018,411)
(8,787,175)

(9,264)  
(9,264)  

(16,793)
(16,793)

–   
–   
–   
–   
–   

1,484,931   
4,048,131   

4,500,000 
(369,958)
8,969,998 
(380,170)
12,719,870 

3,915,902 
132,229 

5,533,062    $

4,048,131 

1,932    $

15,836 

–    $
–    $
–    $
–    $
–    $
185    $
–    $
–    $
–    $
$
–

65,977    $
125    $

255,607 
39,500,000 
369,958 
14,830 
970 
119 
7,000,000 
500,000 
2,107,836 
4,120,359

– 
– 

  $

  $

  $
  $
  $
  $
  $
  $
  $
  $
  $
$

  $
  $

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

F-6

 
 
 
 
 
 
 
   
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
    
 
  
 
 
    
 
  
 
 
 
    
 
  
 
 
    
 
  
 
   
 
 
 
 
 
XENETIC BIOSCIENCES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.

The Company

Background

Xenetic Biosciences, Inc. (“Xenetic,” the “Company,” “we” or “us”), incorporated in the state of Nevada and based in Lexington,
Massachusetts, is a biopharmaceutical company focused on the discovery, research and development of next-generation biologic drugs and
novel  oncology  therapeutics.  The  Company’s  170+  patent  portfolio  covers  next  generation  biologic  drugs  and  novel  oncology  drug
therapeutics  and  provides  protection  for  its  current  drug  candidates  and  positions  it  well  for  strategic  partnership  and  commercialization
opportunities. The Company’s objective is to leverage its portfolio to maximize opportunities to out-license assets from its portfolio in order
to  generate  working  capital  to  both  build  long-term  stockholder  value  and  provide  the  Company  with  the  funding  necessary  for  clinical
development of its oncology drug candidates through to market launch.

Xenetic  incorporates  its  patented  and  proprietary  technologies  into  a  number  of  drug  candidates  currently  under  development
either  in-house  or  with  biotechnology  and  pharmaceutical  industry  collaborators  to  create  what  the  Company  believes  will  be  the  next-
generation biologic drugs with improved pharmacological properties over existing therapeutics. While the Company primarily focuses on
researching  and  developing  oncology  drugs,  it  also  has  significant  interests  in  drugs  being  developed  by  its  collaborators  to  treat  other
conditions.

Xenetic’s  lead  investigational  drug  candidate  is  oncology  therapeutic  XBIO-101  (sodium  cridanimod)  for  the  treatment  of
progestin – resistant endometrial cancer. The Company has exclusive rights to develop and commercialize XBIO-101 worldwide, except for
specified countries in the Commonwealth of Independent States (“CIS”). XBIO-101 has been granted orphan drug designation by the U.S.
Food  and  Drug  Administration  (“FDA”)  for  the  potential  treatment  of  progesterone  receptor  negative  (“PrR-”)  endometrial  cancer  in
conjunction with progesterone therapy. The Company is currently conducting a Phase 2 trial for XBIO-101, with the first patient dosed in
October 2017, and expects to generate preliminary data from this trial before the end of 2018.

Xenetic’s lead proprietary technology is PolyXen™, an enabling platform technology which can be applied to protein or peptide
therapeutics.  It  uses  the  natural  polymer  polysialic  acid  (“PSA”)  to  prolong  a  drug's  circulating  half-life  and  potentially  improve  other
pharmacological properties. PolyXen has been demonstrated in human clinical trials to confer prolonged half-life on biotherapeutics such
as recombinant human erythropoietin (“rhEPO”) and recombinant Factor VIII (“rFVIII”). The Company believes this technology may be
applied  to  a  variety  of  drug  candidates  to  enhance  the  properties  of  the  therapeutic,  potentially  providing  advantages  over  competing
products.

In  May  2017,  Xenetic  announced  that  its  strategic  collaborator,  Shire  plc  (“Shire”),  had  terminated  further  development  of
SHP656,  its  polysialylated  rFVIII  drug  candidate  being  developed  using  the  Company’s  proprietary  PolyXen  technology.  While  Shire’s
Phase 1/2 trial demonstrated SHP656’s efficacy and pharmacokinetic data commensurate with the profile of an extended half-life rFVIII
product, the pre-defined once-weekly dosing criterion set forth in the research, development, license and supply agreement was not met. To
the Company’s knowledge, there were no drug-related adverse events, serious adverse events, or rFVIII inhibitors reported to date. Though
the  trial’s  pre-defined  once-weekly  dosing  criterion  was  not  met,  the  Company  intends  to  continue  to  explore  the  potential  for  future
collaborations with Shire.

In October 2017, Xenetic entered into a Right to Sublicense Agreement (the “Sublicense Agreement”) with Baxalta Incorporated,
Baxalta  US  Inc.,  and  Baxalta  GmbH  (collectively,  with  their  affiliates,  “Baxalta”)  wholly-owned  subsidiaries  of  Shire.  Pursuant  to  the
Sublicense  Agreement,  the  Company  granted  to  Baxalta  the  right  to  grant  a  nonexclusive  sublicense  to  certain  patents  related  to  the
Company’s PolyXen technology that were previously exclusively licensed to Baxalta pursuant to an agreement between the Company and
Baxalta  (the  “Licensed  Patents”)  in  connection  with  products  relating  to  the  treatment  of  blood  and  bleeding  disorders  (the  “Covered
Products”).  The  term  of  the  Sublicense  Agreement  continues  on  a  country-to-country  basis  until  the  expiration  of  the  last-to-expire
Licensed Patents or upon certification from Baxalta that it is not receiving compensation for sales of Covered Products in a given country,
whichever is later (the “Term”).

Pursuant to the Sublicense Agreement, Baxalta (i) paid Xenetic a one-time payment of seven million five hundred thousand dollars
($7,500,000) in November 2017 and (ii) agreed to pay the Company a single digit royalty payments based upon net sales of the Covered
Products  throughout  the  Term,  each  of  which  is  conditioned  upon  the  performance  of  the  sublicense  contemplated  by  the  Sublicense
Agreement.

F-7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Xenetic’s drug candidates have resulted from its research activities or those of its collaborators and are in the development stage.
As a result, the Company commits significant resources to its research and development activities and anticipates continuing to do so for the
near future. To date, none of the Company’s drug candidates have received regulatory marketing authorization in the U.S. by the FDA nor
in  any  other  territories  by  any  applicable  agencies.  Although  the  Company  holds  a  broad  patent  portfolio,  the  focus  of  its  internal
development efforts is currently limited to research and development of its lead product candidate XBIO-101 due to capital restraints.

The Company, directly or indirectly, through its wholly-owned subsidiary, Xenetic Biosciences (U.K.) Limited (“Xenetic UK”),
and its wholly-owned subsidiaries, Lipoxen Technologies Limited (“Lipoxen”), Xenetic Bioscience, Incorporated and SymbioTec, GmbH
(“SymbioTec”),  own  various  U.S.  federal  trademark  registrations  and  applications,  and  unregistered  trademarks  and  service  marks,
including but not limited to Virexxa®, OncoHist™, PolyXen™, ErepoXen™, ImuXen™, and PulmoXen™.

Going Concern and Management’s Plan

The Company incurred a net loss of approximately $3.6 million for the year ended December 31, 2017 and had an accumulated
deficit  of  approximately  $145.9  million  as  of  December  31,  2017.  The  Company  had  working  capital  of  approximately  $3.9  million  at
December 31, 2017 compared to working capital of approximately $6.5 million at December 31, 2016. The Company expects to continue
incurring losses for the foreseeable future and will need to raise additional capital or pursue other strategic alternatives in the near term in
order to pursue its business plan and continue as a going concern.

The Company believes that it has access to capital resources through possible public or private equity offerings, debt financings,
corporate  collaborations  or  other  means;  however,  it  has  not  secured  any  commitment  for  additional  financing  at  this  time.  The  terms,
timing  and  extent  of  any  future  financing  will  depend  upon  several  factors,  including  the  achievement  of  progress  in  its  clinical
development  programs,  its  ability  to  identify  and  enter  into  licensing  or  other  strategic  arrangements,  and  factors  related  to  financial,
economic and market conditions, many of which are beyond its control.

While these consolidated financial statements have been prepared on a going concern basis, if the Company does not successfully
raise additional working capital, there can be no assurance that the Company will be able to continue its operations and these conditions
raise  substantial  doubt  about  its  ability  to  continue  as  a  going  concern.  Under  such  circumstances,  the  Company  would  have  to  further
reduce the planned scale of, or possibly suspend, some or all of its pre-clinical development initiatives and clinical trials. In addition, the
Company would have to continue to reduce its general and administrative and other operating expenses and delay or cease the purchase of
clinical  research  services  if  and  until  the  Company  is  able  to  obtain  additional  financing.  The  accompanying  consolidated  financial
statements  do  not  include  any  adjustments  related  to  the  recoverability  or  classification  of  asset  carrying  amounts  or  the  amounts  and
classification of liabilities that may result should the Company be unable to continue as a going concern.

2.

Summary of Significant Accounting Policies

Preparation of Financial Statements

These consolidated financial statements have been prepared on the assumption that the Company will be able to realize its assets
and discharge its liabilities in the normal course of business. This assumption is presently uncertain and contingent upon the Company’s
ability  to  raise  additional  working  capital.  The  financial  statements  do  not  include  any  adjustments  relating  to  recoverability  and
classification  of  recorded  asset  amounts  or  the  amounts  and  classification  of  liabilities  that  might  be  necessary  should  the  Company  be
unable to continue as a going concern.

Principles of Consolidation

The  consolidated  financial  statements  of  the  Company  include  the  accounts  of  Xenetic  UK  and  its  wholly  owned  subsidiaries:
Lipoxen, Xenetic Bioscience, Incorporated, and SymbioTec. All material intercompany balances and transactions have been eliminated in
consolidation.

Use of Estimates

The  consolidated  financial  statements  and  accompanying  notes  are  prepared  in  accordance  with  U.S.  generally  accepted
accounting principles (“U.S. GAAP”). The preparation of the financial statements in accordance with U.S. GAAP requires management to
make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the reported amounts of revenue, costs
and expenses in the financial statements and disclosures in the accompanying notes. Actual results and outcomes may differ materially from
management’s estimates, judgments and assumptions.

F-8

 
 
 
  
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
Functional Currency Change

Effective April 1, 2015, the functional currency of the Company’s foreign subsidiaries changed from the British Pound Sterling to
the United States (“U.S.”) dollar. The change in functional currency was applied on a prospective basis. Therefore, any gains and losses
that were previously recorded in accumulated other comprehensive income remain unchanged.

Foreign Currency Transactions

Realized and unrealized gains and losses resulting from foreign currency transactions arising from exchange rate fluctuations on
balances  denominated  in  currencies  other  than  the  functional  currencies  are  recognized  in  “Other  income  (expense)”  in  the  consolidated
statements of comprehensive loss. Monetary assets and liabilities that are denominated in a currency other than the functional currency are
re-measured  to  the  functional  currency  using  the  exchange  rate  at  the  balance  sheet  date  and  gains  or  losses  are  recorded  in  the
consolidated statements of comprehensive loss.

Fair Value of Financial Instruments

The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels
and  bases  the  categorization  within  the  hierarchy  upon  the  lowest  level  of  input  that  is  available  and  significant  to  the  fair  value
measurement. Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to
access  at  the  measurement  date.  Level  2  utilizes  quoted  market  prices  in  markets  that  are  not  active,  broker  or  dealer  quotations,  or
alternative pricing sources with reasonable levels of price transparency. Level 3 inputs are unobservable inputs for the asset or liability in
which there is little, if any, market activity for the asset or liability at the measurement date. See Note 9, Fair Value Measurements,  for
discussion of the Company’s fair value measurements.

Cash and Cash Equivalents

The  Company  considers  all  highly  liquid  investments  with  maturities  of  90  days  or  less  from  the  date  of  purchase  to  be  cash
equivalents. Investments with original maturities of greater than 90 days from the date of purchase but less than one year from the balance
sheet date are classified as short-term investments, while investments with maturities of one year or beyond from the balance sheet date are
classified as long-term investments. Management determines the appropriate classification of its cash equivalents and investment securities
at the time of purchase and re-evaluates such determination as of each balance sheet date.

Restricted Cash

As  of  December  31,  2017  and  2016,  restricted  cash  represents  a  certificate  of  deposit  that  matures  annually,  and  secures  the
Company’s  outstanding  letter  of  credit  of  approximately  $0.1  million  for  the  operating  lease  in  Lexington,  Massachusetts.  The  letter  of
credit is required to be maintained through the term of the lease, which expires in January 2019.

Concentration of Credit Risk

Financial instruments that subject the Company to concentrations of credit risk include cash and cash equivalents. The Company
maintains cash and cash equivalents with various major financial institutions. The Company performs periodic evaluations of the relative
credit standing of these financial institutions and limits the amount of credit exposure with any one institution.

Property and Equipment

The  Company  records  property  and  equipment  at  cost  less  accumulated  depreciation.  Expenditures  for  major  renewals  and
improvements  which  extend  the  life  or  usefulness  of  the  asset  are  capitalized.  Items  of  an  ordinary  repair  or  maintenance  nature  are
charged directly to operating expense as incurred. The Company calculates depreciation using the straight-line method over the estimated
useful lives of the assets:

    Asset Classification
    Laboratory equipment
    Office and computer equipment
    Leasehold improvements
    Furniture and fixtures

Estimated Useful Life

  3 years
  3 years
  5 years or the remaining term of the lease, if shorter
  5 years

F-9

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  Company  eliminates  the  cost  of  assets  retired  or  otherwise  disposed  of,  along  with  the  corresponding  accumulated

depreciation, from the related accounts, and the resulting gain or loss is reflected in the results of operations.

Indefinite-Lived Intangible Assets

Acquired indefinite-lived intangible assets consist of in-process research and development (“IPR&D”) related to the Company’s
business combination with SymbioTec, which was recorded at fair value on the acquisition date. IPR&D intangible assets are considered
indefinite-lived  intangible  assets  until  completion  or  abandonment  of  the  associated  research  and  development  efforts.  Substantial
additional research and development may be required before the Company’s IPR&D reaches technological feasibility. Upon completion of
the IPR&D project, the IPR&D assets will be amortized over their estimated useful lives.

The Company assesses intangible assets with indefinite lives for impairment at least annually as of October 1, or when events or
changes  in  the  business  environment  indicate  the  carrying  value  may  be  impaired.  Th e Company  also  has  the  option  to  first  assess
qualitative factors to determine whether the existence of events or circumstances leads the Company to determine that it is more likely than
not (that is, a likelihood of more than 50%) that the acquired IPR&D is impaired. If the Company chooses to first assess the qualitative
factors and it is determined that it is not more likely than not acquired IPR&D is impaired, the Company is not required to take further
action  to  test  for  impairment.  The  Company  also  has  the  option  to  bypass  the  qualitative  assessment  and  perform  only  the  quantitative
impairment test, which the Company may choose to perform in some periods but not in others.

No impairment was recorded during the years ended December 31, 2017 and 2016.

Goodwill

Goodwill is comprised of the purchase price of business combinations in excess of the fair value assigned at acquisition to the net
tangible  and  identifiable  intangible  assets  acquired.  Goodwill  is  not  amortized.  The  Company  assesses  goodwill  for  impairment  at  least
annually, or when events or changes in the business environment indicate the carrying value may not be fully recoverable. The Company
also has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads the Company to
determine that it is more likely than not (that is, a likelihood of more than 50%) that goodwill is impaired. If the Company chooses to first
assess qualitative factors and it is determined that it is not more likely than not goodwill is impaired, the Company is not required to take
further  action  to  test  for  impairment.  The  Company  also  has  the  option  to  bypass  the  qualitative  assessment  and  perform  only  the
quantitative impairment test, which the Company may choose to do in some periods but not in others. The Company performs its annual
impairment review as of October 1.

No impairment was recorded during the years ended December 31, 2017 and 2016.

Impairment of Long-Lived Assets

The Company reviews long-lived assets to be held and used, including property and equipment, for impairment whenever events
or  changes  in  circumstances  indicate  that  the  carrying  amount  of  the  assets  or  asset  group  may  not  be  fully  recoverable.  No  such
impairments were recorded during the years ended December 31, 2017 and 2016.

Evaluation of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset or asset
group and its eventual disposition. Impairment, if any, is calculated as the amount by which an asset’s carrying value exceeds its fair value,
typically using discounted cash flows to determine fair value.

Embedded Derivatives Related to Debt Instruments

Embedded derivatives that are required to be bifurcated from their host contract are evaluated and valued separately from the host
contract (i.e., the debt instrument). Features of the Company’s debt instrument that meet the definition of a derivative and the criteria for
separate accounting include the conversion feature and certain put options.

F-10

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
The fair value of each embedded derivative is valued independently using a “with-and-without” method.  The “with-and-without”
methodology  involves  valuing  the  whole  instrument  on  an  as-is  basis  and  then  valuing  the  instrument  without  the  individual  embedded
derivative.  The  difference  between  the  entire  instrument  with  all  of  the  embedded  derivatives  compared  to  the  instrument  without  the
individual embedded derivative is the fair value of that individual derivative. The embedded derivatives are settled when the underlying
debt  instrument  is  settled.  Therefore,  there  are  three  possible  settlement  mechanisms:  the  debt  instrument  can  be  converted  into  equity,
repaid early, or held to maturity.

Embedded  derivatives  are  valued  individually  and  recorded  as  a  compound  derivative.  The  compound  derivative  is  presented
together  with  the  host  debt  instrument  and  the  related  debt  discount  on  a  combined  basis.  Changes  in  the  estimated  fair  value  of  the
bifurcated  embedded  derivatives  are  reported  as  gains  and  losses  in  the  consolidated  statement  of  comprehensive  loss  each  reporting
period.

Revenue Recognition

The Company enters into supply, license and collaboration arrangements with pharmaceutical and biotechnology partners, some of
which include royalty agreements based on potential net sales of approved commercial pharmaceutical products. The Company recognizes
revenue when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery (or passage of title) has
occurred or services have been rendered, (iii) the seller’s price to the buyer is fixed or determinable, and (iv) collectability is reasonably
assured.

The terms of the Company’s license agreements include delivery of an IP license to a collaboration partner. The Company may be
compensated under license arrangements through a combination of non-refundable upfront receipts, development and regulatory objective
receipts and royalty receipts on future product sales by partners. Non-refundable upfront license payments and development and regulatory
milestone  payments  received  by  the  Company  in  license  and  collaboration  arrangements  that  include  future  obligations,  such  as  supply
obligations,  are  recognized  ratably  over  the  Company’s  expected  performance  period  under  each  respective  arrangement.  The  Company
makes its best estimate of the period over which the Company expects to fulfil the Company’s performance obligations, which may include
technology transfer assistance, research activities, clinical development activities, and manufacturing activities from development through
the  commercialization  of  the  product.  Given  the  uncertainties  of  these  collaboration  arrangements,  significant  judgment  is  required  to
determine the duration of the performance period.

When we enter into an arrangement to sub-license some of our patents we consider the performance obligations to determine if
there is a single element or multiple elements to the arrangement as we determine the proper method and timing of revenue recognition. We
consider the terms of the license for such elements as price adjustments or refund clauses in addition to any performance obligations for us
to  provide  such  as  services,  patent  defense  costs,  technology  support,  marketing  or  sales  assistance  or  any  other  elements  to  the
arrangement that could constitute an additional deliverable to us that could change the timing of the revenue recognition. Non-refundable
upfront  license  fees  received,  whereby  continued  performance  or  future  obligations  are  considered  inconsequential  or  perfunctory  to  the
relevant licensed technology, are recognized as revenue upon delivery of the technology.

The Company expects to recognize royalty revenue in the period of sale, based on the underlying contract terms, provided that the
reported sales are reliably measurable, the Company has no remaining performance obligations, and all other revenue recognition criteria
are met.

Reimbursements  for  research  and  development  services  completed  by  the  Company  related  to  the  collaboration  agreements  are

recognized in operations as revenue on a gross basis.

The Company’s license and collaboration agreements with certain collaboration partners could also provide for future milestone
receipts to the Company based solely upon the performance of the respective collaboration partner in consideration of deadline extensions
or upon the achievement of specified sales volumes of approved drugs. For such receipts, the Company expects to recognize the receipts as
revenue when earned under the applicable contract terms on a performance basis or ratably over the term of the agreement. These receipts
may also be recognized as revenue when continued performance or future obligations by the Company are considered inconsequential or
perfunctory.

See also Note 4, Significant Strategic Drug Development Collaborations – Related Parties.

Research and Development Expenses

Research  and  development  expenses  consist  of  expenses  incurred  in  performing  research  and  development  activities,  including
compensation and benefits, facilities expenses, overhead expenses, clinical trial and related clinical manufacturing expenses, fees paid to
contract  research  organizations  (“CROs”)  and  contract  manufacturing  organizations  and  other  outside  expenses.  The  Company  expenses
research and development costs as incurred. The Company expenses upfront, non-refundable payments made for research and development
services  as  obligations  are  incurred.  The  value  ascribed  to  intangible  assets  acquired  but  which  have  not  met  capitalization  criteria  is
expensed as research and development at the time of acquisition.

F-11

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
The Company is required to estimate accrued research and development expenses at each reporting period. This process involves
reviewing open contracts and purchase orders, communicating with Company personnel to identify services that have been performed on
its behalf and estimating the level of service performed and the associated cost incurred for the service when the Company has not yet been
invoiced or otherwise notified of actual costs. The majority of the Company’s service providers invoice it in arrears for services performed,
on a pre-determined schedule or when contractual milestones are met. However, some require advanced payments. The Company makes
estimates  of  accrued  expenses  as  of  each  balance  sheet  date  in  the  financial  statements  based  on  facts  and  circumstances  known  at  that
time.  The  Company  periodically  confirms  the  accuracy  of  the  estimates  with  the  service  providers  and  make  adjustments,  if  necessary.
Examples of estimated accrued research and development expenses include fees paid to:

·
·
·

program managers in connection with overall program management of clinical trials;
CROs in connection with clinical trials; and
investigative sites in connection with clinical trials. 

The Company bases its expenses related to clinical trials on its estimates of the services received and efforts expended pursuant to
quotes and contracts with multiple research institutions and CROs that conduct and manage clinical trials on the Company’s behalf. The
financial  terms  of  these  agreements  are  subject  to  negotiation,  vary  from  contract  to  contract  and  may  result  in  uneven  payment  flows.
There may be instances in which payments made to vendors will exceed the level of services provided and result in a prepayment of the
expense. In accruing service fees, the Company estimates the time period over which services will be performed and the level of effort to
be expended in each period. If the actual timing of the performance of services or the level of effort varies from the estimate, the Company
adjusts  the  accrual  or  prepaid  accordingly. Although  it  does  not  expect  its  estimates  to  be  materially  different  from  amounts  actually
incurred, the Company’s understanding of the status and timing of services performed relative to the actual status and timing of services
performed may vary and may result in reporting amounts that are too high or too low in any particular period. To date, there have not been
any material adjustments to the Company’s prior estimates of accrued research and development expenses. As of December 31, 2017, the
Company has recorded deferred program expense of approximately $33,000 as a component of prepaid expenses and other current assets.

Share-based Payments

Stock options and restricted stock units

The  Company  grants  share-based  payments  in  the  form  of  options  and  restricted  stock  units  (“RSUs”)  to  employees  and  non-
employees,  Joint  Share  Ownership  Plan  (“JSOP”)  awards  to  employees,  as  well  as  agreements  to  issue  common  stock  in  exchange  for
services provided by non-employees.

Share-based compensation expense is based on the fair value of the option or calculated using the Black-Scholes option pricing
model. Determining the appropriate fair value model and related assumptions requires judgment, including estimating share price volatility
and  expected  terms  of  the  awards.  The  expected  volatility  rates  are  estimated  based  on  the  actual  volatility  of  the  Company  and  of
comparable public companies over the expected term of the option. The expected terms represent the time that options are expected to be
outstanding. The Company accounts for forfeitures as they occur and not at the time of grant. The Company has not paid dividends and
does not anticipate paying cash dividends in the foreseeable future and, accordingly, uses an expected dividend yield of zero. The risk-free
interest rate is based on the rate of U.S. Treasury securities with maturities consistent with the estimated expected term of the awards. Upon
exercise, stock options are redeemed for newly issued shares of common stock. RSUs are redeemed for newly issued shares of common
stock as the vesting provisions of the grant are met.

For  employee  options  that  vest  based  solely  on  service  conditions,  the  fair  value  measurement  date  is  generally  on  the  date  of

grant and the related compensation expense is recognized on a straight-line basis over the requisite vesting period of the awards.

For non-employee options, the fair value measurement date is the earlier of the date the performance of services is complete or
the date the performance commitment has been reached. The Company generally determines that the fair value of the stock options is more
reliably measurable than the fair value of the services received. Compensation expense related to stock options granted to non-employees
that vest based solely on service conditions is subject to re-measurement at each reporting period until the options vest and is recognized on
a straight-line basis over the requisite vesting period of the awards.

F-12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company adopted Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09,
Compensation – Stock Compensation (Topic 718) (“ASU 2016-09”) effective January 1, 2017. ASU 2016-09 simplifies several aspects of
employee share-based payment accounting, including income tax consequences, classification of awards as either equity or liabilities, and
classification  on  the  statement  of  cash  flows.  The  adoption  of  this  standard  did  not  have  a  material  impact  on  the  Company's  financial
statements or related disclosures as:

·

·

·

There  have  been  no  stock  option  exercises  as  a  U.S.  company  and,  therefore,  there  are  no  excess  tax  benefits  related  to
windfalls. Moreover, the Company maintains a full valuation allowance and expects to do so for the foreseeable future;

The Company has elected to account for forfeitures as they occur, which the Company adopted using a modified retrospective
approach and there was no material cumulative effect adjustment to be recorded to opening retained earnings; and

The Company will classify cash paid to taxing authorities arising from the withholding of shares from employees in cash flows
from financing activities.

Common stock awards

The Company grants common stock awards to non-employees in exchange for services provided. The Company measures the fair
value  of  these  awards  using  the  fair  value  of  the  services  provided  or  the  fair  value  of  the  awards  granted,  whichever  is  more  reliably
measurable. The fair value measurement date of these awards is generally the date the performance of services is complete. The fair value
of the awards is recognized on a straight-line basis as services are rendered. The share-based payments related to common stock awards for
the settlement of services provided by non-employees is recorded on the consolidated statement of comprehensive loss in the same manner
and charged to the same account as if such settlements had been made in cash.

Warrants

In  connection  with  certain  financing,  consulting  and  collaboration  arrangements,  the  Company  has  issued  warrants  to  purchase
shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the
holder  and  are  classified  as  equity  awards.  The  Company  measures  the  fair  value  of  the  awards  using  the  Black-Scholes  option  pricing
model as of the measurement date. Warrants issued to collaboration partners in conjunction with the issuance of common stock are initially
recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value
as expense over the requisite service period or at the date of issuance, if there is not a service period. Warrants granted in connection with
ongoing arrangements are more fully described in Note 11, Stockholders’ Equity.

Income Taxes

The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities
are  determined  based  on  temporary  differences  resulting  from  the  different  treatment  of  items  for  tax  and  financial  reporting  purposes.
Deferred  tax  assets  and  liabilities  are  measured  using  enacted  tax  rates  expected  to  apply  to  taxable  income  in  the  years  in  which  those
temporary  differences  are  expected  to  reverse.  Additionally,  the  Company  must  assess  the  likelihood  that  deferred  tax  assets  will  be
recovered  as  deductions  from  future  taxable  income.  The  Company  evaluates  the  recoverability  of  its  deferred  tax  assets  on  a  quarterly
basis.

Basic and Diluted Net Loss per Share

The Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted-average
number  of  shares  of  common  stock  outstanding  during  the  period.  The  Company  computes  diluted  net  loss  per  share  after  giving
consideration to the dilutive effect of stock options that are outstanding during the period, except where such non-participating securities
would  be  anti-dilutive.  The  Company’s  JSOP  awards,  prior  to  exercise,  are  considered  treasury  shares  by  the  Company  and  thus  do  not
impact  the  Company’s  net  loss  per  share  calculation. As  of  December  31,  2017  and  2016,  there  were  approximately  0.3  million  JSOP
awards issued.

For  the  years  ended  December  31,  2017  and  2016,  basic  and  diluted  net  loss  per  share  are  the  same  for  each  year  due  to  the
Company’s net loss position. Potentially dilutive, non-participating securities have not been included in the calculations of diluted net loss
per  share,  as  their  inclusion  would  be  anti-dilutive.  As  of  December  31,  2017  and  2016,  approximately  0.6  million  and  1.7  million
potentially dilutive securities, respectively, were deemed anti-dilutive.

F-13

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Segment Information

Operating segments are identified as components of an enterprise about which separate discrete financial information is available
for  evaluation  by  the  chief  operating  decision  maker,  who  is  the  Company’s  Chief  Executive  Officer,  in  making  decisions  on  how  to
allocate resources and assess performance. The Company views its operations and manages its business in one operating segment.

Operating Leases

The Company leases administrative and laboratory facilities under operating leases. Lease agreements may include rent holidays,
rent escalation clauses and tenant improvement allowances. The Company recognizes scheduled rent increases on a straight-line basis over
the lease term beginning with the date the Company takes possession of the leased space.

Acquisitions

The Company has a history of engaging in acquisition transactions that require the Company to evaluate whether the transaction
meets the criteria of a business combination and, in some cases, whether it meets the definition of a reverse merger. If the transaction does
not meet the business combination requirements, the transaction is accounted for as an asset acquisition or recapitalization and no goodwill
is recognized. If the acquisition meets the definition of a business combination, the Company allocates the purchase price, including any
contingent consideration, to the assets acquired and the liabilities assumed at their estimated fair values as of the date of the acquisition
with any excess of the purchase price paid over the estimated fair value of net assets acquired recorded as goodwill. The fair value of the
assets  acquired  and  liabilities  assumed  is  typically  determined  by  using  either  estimates  of  replacement  costs  or  discounted  cash  flow
valuation methods.

When determining the fair value of tangible assets acquired, the Company estimates the cost to replace the asset with a new asset,
taking  into  consideration  such  factors  as  age,  condition  and  the  economic  useful  life  of  the  asset.  When  determining  the  fair  value  of
intangible assets acquired, the Company uses judgment to estimate the applicable discount rate, growth rates and the timing and amount of
future cash flows. The fair value of assets acquired and liabilities assumed is typically determined using the assistance of an independent
third-party specialist.

Business combination related costs are expensed in the period in which the costs are incurred. Asset acquisition related costs are

generally capitalized as a component of cost of the assets acquired.

Recent Accounting Standards

In  January  2017,  the  FASB  issued  ASU  2017-04:  Intangibles  —  Goodwill  and  Other  (Topic  350):  Simplifying  the  Test  for
Goodwill Impairment that eliminates the requirement to calculate implied fair value of goodwill to measure a goodwill impairment charge.
Instead, the new guidance will require entities to take an impairment charge based on the excess of a reporting unit’s carrying amount over
its  fair  value.  The  guidance  is  effective  for  the  Company  no  later  than  2020.  The  adoption  of  this  guidance  is  not  expected  to  have  a
material impact on the Company’s consolidated financial statements.

In  November  2016,  the  FASB  issued ASU  2016-18,  Statement  of  Cash  Flows  (Topic  230):  Restricted  Cash  that  changes  the
presentation of restricted cash and cash equivalents on the statement of cash flows. Restricted cash and restricted cash equivalents will be
included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement
of cash flows. This amendment is effective for the Company in the fiscal year beginning after December 15, 2017, but early adoption is
permissible. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements. 

In  February  2016,  FASB  issued  ASU  2016-02,  Leases  (Topic  842)  (“ASU  2016-02”).  ASU  2016-02  will  require  lessees  to
recognize a lease liability and a right-of-use asset for all leases, with the exception of short-term leases, at the commencement date. This
guidance  is  effective  for  annual  reporting  periods  beginning  after  December  15,  2018,  including  interim  periods  within  those  annual
periods. Early application is permitted. The Company is currently evaluating the impact of this new standard.

F-14

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In  May  2014,  the  FASB  issued ASU  2014-09,  Revenue  from  Contracts  with  Customers  (Topic  606)  (“ASU  2014-09”),  which
supersedes existing revenue recognition guidance. The standard’s core principle is that a company will recognize revenue when it transfers
promised  goods  or  services  to  customers  in  an  amount  that  reflects  the  consideration  to  which  the  company  expects  to  be  entitled  in
exchange for those goods and services. The standard defines a five-step process to achieve this principle and will require companies to use
more judgment and make more estimates than under the current guidance. The Company expects that these judgments and estimates will
include  identifying  performance  obligations  in  the  customer  contract,  estimating  the  amount  of  variable  consideration  to  include  in  the
transaction  price  and  allocating  the  transaction  price  to  each  separate  performance  obligation.  ASU  2014-09  also  requires  additional
disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. The Company does
not have any revenue generating contracts with customers and, therefore, the adoption of this new revenue standard will not have a material
impact on the consolidated financial statements. The Company adopted the new revenue standard on January 1, 2018 using the modified
retrospective approach.

In July 2017, the FASB issued ASU No. 2017-11,  Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic
480); Derivatives and Hedging (Topic 815); (Part I) Accounting for Certain Financial Instruments with Down Round Features; (Part II)
Replacement  of  the  Indefinite  Deferral  for  Mandatorily  Redeemable  Financial  Instruments  of  Certain  Nonpublic  Entities  and  Certain
Mandatorily Redeemable Noncontrolling Interests with a Scope Exception (“ASU 2017-11”). ASU 2017-11 allows companies to exclude a
down  round  feature  when  determining  whether  a  financial  instrument  (or  embedded  conversion  feature)  is  considered  indexed  to  the
entity’s  own  stock. As  a  result,  financial  instruments  (or  embedded  conversion  features)  with  down  round  features  may  no  longer  be
required to be accounted for as derivative liabilities. A company will recognize the value of a down round feature only when it is triggered
and the strike price has been adjusted downward. For equity-classified freestanding financial instruments, an entity will treat the value of
the effect of the down round as a dividend and a reduction of income available to common shareholders in computing basic earnings per
share. For convertible instruments with embedded conversion features containing down round provisions, entities will recognize the value
of the down round as a beneficial conversion discount to be amortized to earnings. ASU 2017-11 is effective for fiscal years beginning after
December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company has early adopted ASU 2017-
11 and has determined there is no material effect on its consolidated financial statements.

The Company has considered other recent accounting standards and concluded that they are either not applicable to the business,

or that no material effect is expected on the consolidated financial statements as a result of future adoption.

3.

Acquisitions

2015 Asset Purchase and Financing Agreement

In  November  2015,  the  Company  entered  into  an  Asset  Purchase  Agreement  (the  “APA”)  with  PJSC  Pharmsynthez
(“Pharmsynthez”) and AS Kevelt (“Kevelt”), a wholly owned subsidiary of Pharmsynthez, providing for the transfer to the Company of
certain intellectual property rights with respect to XBIO-101 in exchange for, among other conditions, approximately 3.4 million shares of
the  Company’s  common  stock.  The APA  also  provided  for  up  to  $10.0  million  in  financing  proceeds  beginning  with  the  issuance  of  a
minimum of a $3.5 million 10% Senior Secured Collateralized Convertible Promissory Note (the “Initial APA Note”) and the issuance of
certain warrants covering up to half the amount of the Initial APA Note. Of the approximate 3.4 million total shares exchanged, 0.3 million
were issued in December 2015 to two individuals associated with Pharmsynthez and Kevelt and inventors of a provisional patent transferred
in connection with the APA.

On April  29,  2016,  the  Company  closed  on  the APA  with  an  effective  date  of April  27,  2016,  acquiring  certain  intellectual
property  rights  with  respect  to  the  immunomodulator  product  XBIO-101  held  by  Kevelt  and  grant  of  the  worldwide  right  to  develop,
market  and  license  XBIO-101  for  certain  uses,  excluding  CIS  countries.  The  fair  value  of  the  asset  acquired  was  $39.5  million,  which
included Company common stock issued of $38.6 million and warrants with a fair value of $0.9 million.

In  connection  with  the  closing  of  the APA,  Pharmsynthez  converted  all  the  then  outstanding  convertible  notes  in  the  principal
amount of $6.5 million, which included the Initial APA Note of $3.5 million as well as $3.0 million of notes issued by the Company in July
2015 (plus accrued interest of approximately $0.3 million). The conversion rate as set forth in the notes was $4.95 per share. As such, the
Company issued to Pharmsynthez approximately 1.4 million shares of its common stock in connection with conversion of the convertible
notes which, together with the approximate 3.0 million shares of common stock issued in connection with the closing of the APA, resulted
in an aggregate of 4.4 million new shares of common stock being issued to Pharmsynthez.

4.

Significant Strategic Drug Development Collaborations – Related Parties

Shire plc

The Company is party to an exclusive research, development and license agreement with Baxalta US Inc. and Baxalta AB, wholly
owned  subsidiaries  of  Shire,  related  to  the  development  of  a  novel  series  of  polysialylated  blood  coagulation  factors.  This  collaboration
with  Shire  relies  of  the  Company’s  PolyXen  technology  to  conjugate  PSA  with  therapeutic  blood-clotting  factors,  with  the  goal  of
improving the pharmacokinetic profile and extending the half-life of these biologic molecules. The agreement grants Shire a worldwide,
exclusive,  royalty-bearing  license  to  the  Company’s  PSA  patented  and  proprietary  technology  in  combination  with  Shire’s  proprietary
molecules designed for the treatment of blood and bleeding disorders. The first program under this agreement was a next generation Factor
VIII protein product candidate (“SHP656”).

F-15

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
In December 2016, Shire reached a milestone of its Phase 1/2 clinical trial for the treatment of hemophilia with SHP656, triggering
a $3.0 million payment to be paid to the Company pursuant to the agreement with Shire. The Company determined the milestone to be non-
substantive because all significant performance obligations to achieve the contingent payments were the responsibility of Shire with only
negligible  amount  by  the  Company  of  effort  to  fulfill  its  obligations,  specifically  assistance  on  a  research  committee. As  the  amount
allocable  to  the  remaining  performance  period  was  negligible,  the  Company  recognized  the  full  $3.0  million  in  milestone  revenue  in
connection with this collaboration during the year ended December 31, 2016.

In May 2017 Shire provided an update on the Phase 1/2 clinical study indicating that SHP656’s efficacy and pharmacokinetic data
commensurate  with  the  profile  of  an  extended  half-life  rFVIII  product. Additionally,  to  the  Company’s  knowledge,  there  were  no  drug-
related adverse events, serious adverse events, or rFVIII inhibitors reported. However, the pre-defined once-weekly dosing criterion was
not met and the Factor VIII program was terminated by Shire.

On October 27, 2017, the Company entered into the Sublicense Agreement with Baxalta, Pursuant to the Sublicense Agreement,
the Company granted to Baxalta the right to grant a nonexclusive sublicense to certain Licensed Patents in connection with the Covered
Products. Pursuant to the Sublicense Agreement, Baxalta (i) paid the Company a one-time payment of seven million five hundred thousand
dollars ($7,500,000) in November 2017 and (ii) agreed to pay to the Company single digit royalty payments based upon net sales of the
Covered  Products  throughout  the  Term.  The  Company  recognized  the  full  $7.5  million  as  license  revenue  in  connection  with  this
Sublicense Agreement during the year ended December 31, 2017.

SynBio LLC

In August 2011, SynBio LLC (“SynBio”) and the Company entered into a stock  subscription  and  collaborative  development  of
pharmaceutical products agreement (the “Co-Development Agreement”). The Company granted an exclusive license to SynBio to develop
pharmaceutical  products  using  certain  molecule(s)  based  on  SynBio’s  technology  and  the  Company’s  proprietary  technology  (PolyXen,
OncoHist and ImuXen) that prolongs the active life and/or improves the pharmacokinetics of certain therapeutic proteins and peptides (as
well  as  conventional  drugs).  In  return,  SynBio  granted  an  exclusive  license  to  the  Company  to  use  the  pre-clinical  and  clinical  data
generated by SynBio in certain agreed products and engage in the development of commercial candidates.

SynBio and the Company are each responsible for funding their own research activities. There are no milestone or other research-
related  payments  due  under  the  agreement  other  than  fees  for  the  supply  of  each  company’s  respective  research  supplies  based  on  their
technology, which, when provided, are due to mutual convenience and not representative of an ongoing or recurring obligation to supply
research  supplies.  Serum  Institute  of  India  Limited  (“Serum  Institute”)  has  agreed  to  directly  provide  the  research  supplies  to  SynBio,
where  the  Company  is  not  liable  for  any  failure  to  supply  the  research  supplies  as  a  result  of  any  act  or  fault  of  Serum  Institute.  Upon
successful commercialization of any resultant products, the Company is entitled to receive royalties on sales in certain territories and pay
royalties to SynBio for sales outside those certain territories.

Through  December  31,  2017,  the  Company  and  SynBio  continued  to  engage  in  research  and  development  activities  with  no
resultant  commercial  products.  The  Company  did  not  recognize  revenue  in  connection  with  the  Co-Development Agreement  during  the
years ended December 31, 2017 and 2016.

SynBio was an affiliate of the Company in 2016 with a share ownership of 9.8% of the total issued common stock of the Company
as of December 31, 2016. In addition to its common stock ownership, SynBio also held outstanding warrants to purchase the Company’s
common  stock  and  all  of  the  Company’s  issued  and  outstanding  Series A  Preferred  Stock.  In  2017,  SynBio  became  a  wholly-owned
subsidiary  of  Pharmsynthez  and  all  ownership  percentages  previously  held  by  SynBio  are  combined  with  Pharmsynthez.  See  Note  11,
Stockholders’ Equity.

Serum Institute of India Limited

In August  2011,  the  Company  entered  into  a  collaborative  research  and  development  agreement  with  Serum  Institute  providing
Serum Institute an exclusive license to use the Company’s PolyXen technology to research and develop one potential commercial product,
Polysialylated  Erythropoietin  (“PSA-EPO”).  Serum  Institute  is  responsible  for  conducting  all  pre-clinical  and  clinical  trials  required  to
achieve regulatory approvals within the certain predetermined territories at Serum Institute’s own expense. Royalty payments are payable
by Serum Institute to the Company for net sales to certain customers in the Serum Institute sales territory. Royalty payments are payable by
the  Company  to  Serum  Institute  for  net  sales  received  by  the  Company  over  the  term  of  the  license.  There  are  no  milestone  or  other
research-related payments due under the collaborative arrangement.

Through December 31, 2017, the Company and Serum Institute continued to engage in research and development activities with no
resultant commercial products. No royalty revenue or expense was recognized by the Company related to the Serum Institute arrangement
during the years ended December 31, 2017 and 2016.

Serum  Institute  is  a  related  party  of  the  Company  with  a  share  ownership  of  approximately  7.2%  and  7.5%  of  the  total  issued
common  stock  of  the  Company  as  of  December  31,  2017  and  2016,  respectively.  In  addition  to  its’  common  stock  ownership,  Serum
Institute holds outstanding warrants to purchase the Company’s common stock. See Note 11, Stockholders’ Equity.

F-16

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
PJSC Pharmsynthez

In  November  2009,  the  Company  entered  into  a  collaborative  research  and  development  license  agreement  with  Pharmsynthez
(the  “Pharmsynthez  Arrangement”)  pursuant  to  which  the  Company  granted  an  exclusive  license  to  Pharmsynthez  to  develop,
commercialize and market six drug candidates based on the Company’s PolyXen and ImuXen technology in certain territories. In exchange,
Pharmsynthez granted an exclusive license to the Company to use any pre-clinical and clinical data developed by Pharmsynthez, within the
scope of the Pharmsynthez Arrangement, and to engage in further research, development and commercialization of drug candidates outside
of certain territories at the Company’s own expense.

In addition to collaborative research and development, the Company and Pharmsynthez engaged in certain financing transactions
during  2017  and  2016  which  included  the  issuance  by  the  Company  to  Pharmsynthez  of  $4.5  million  in  promissory  notes  with  warrant
coverage during 2016 as well as participation by Pharmsynthez in the Company’s November 2016 public offering. For discussion of these
transactions refer to Note 8, Hybrid Debt Instruments, and Note 11, Stockholders’ Equity.

Pharmsynthez  is  an  affiliate  and  controlling  stockholder  of  the  Company  with  a  share  ownership  of  approximately  61.5%  and
52.6% of the total issued common stock of the Company as of December 31, 2017 and 2016, respectively. In addition to its common stock
ownership, Pharmsynthez holds outstanding warrants to purchase the Company’s common stock, approximately 1.5 million shares of the
Company’s issued and outstanding Series B Preferred Stock, and all of the Company’s issued and outstanding Series A Preferred Stock
through its wholly-owned subsidiary, SynBio. See Note 11, Stockholders’ Equity.

5.

Property and Equipment, net

Property and equipment, net consists of the following:

Laboratory equipment
Office and computer equipment
Leasehold improvements
Furniture and fixtures
Property and equipment
Less accumulated depreciation
Property and equipment – net

December 31,
2017

December 31,
2016

  $

  $

264,583    $
46,634   
26,841   
20,263   
358,321   
(330,475)  

27,846    $

264,583 
37,370 
26,841 
20,263 
349,057 
(306,691)
42,366 

Depreciation expense was approximately $24,000 and $36,000 for the years ended December 31, 2017 and 2016, respectively.

6.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill

A reconciliation of the change in the carrying value of goodwill is as follows:

Balance as of January 1, 2016
No changes
Balance as of December 31, 2016
No changes
Balance as of December 31, 2017

  $

  $

  $

3,283,379 
– 
3,283,379 
– 
3,283,379 

As of October 1, 2017 and 2016, the dates of the Company’s annual impairment review, the fair value of the Company’s goodwill

balance exceeded its carrying value.

F-17

 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Indefinite-Lived Intangible Assets

The Company’s acquired indefinite-lived intangible asset, OncoHist, is IPR&D relating to the Company’s business combination
with  SymbioTec  in  2012.  The  carrying  value  of  OncoHist  was  approximately  $9.2  million  as  of  December  31,  2017  and  2016.  No
impairment was recorded during the years ended December 31, 2017 and 2016. OncoHist is not yet commercialized and, therefore, has not
yet begun to be amortized as of December 31, 2017.

7.

Accrued Expenses

Accrued expenses consist of the following:

Accrued payroll and benefits
Accrued professional fees
Accrued research costs
Other

December 31,
2017

December 31,
2016

  $

  $

723,488    $
389,086   
11,477   
11,602   
1,135,653    $

109,315 
477,345 
208,751 
43,477 
838,888 

On November 2, 2017, the Company entered into a Settlement Agreement with M. Scott Maguire, former Chief Executive Officer
of the Company (the “Settlement Agreement”), which terminated the Employment Agreement dated November 3, 2009, between Xenetic
UK and Mr. Maguire. Pursuant to the terms of the Settlement Agreement, Mr. Maguire will continue to receive his current base salary and
benefits for a period of 12 months, received a lump sum termination payment of £30,000 and will be reimbursed for certain tax liabilities as
described in the Settlement Agreement. As of December 31, 2017, the Company expensed approximately $0.4 million of accrued payroll
and benefits related to future payments required to be made to Mr. Maguire in accordance with the Settlement Agreement. Additionally,
Mr. Maguire’s unvested stock options will immediately vest on October 31, 2018, upon the terms and conditions specified in the Settlement
Agreement, and Mr. Maguire will have until June 10, 2020 to exercise the vested options.

8. Hybrid Debt Instruments

During 2015 and 2016, the Company entered into several financing arrangements which included the issuance of convertible notes

and warrants to purchase shares of common stock.

On July 1, 2015, the Company entered into a Securities Purchase Agreement (the “SPA”) with Pharmsynthez providing for the
issuance of a minimum of a $3.0 million 10% Senior Secured Collateralized Convertible Promissory Note (the “SPA Note”). The SPA also
provided for the issuance of certain warrants up to the amount of the SPA Note to purchase shares of common stock at the lesser of $6.60
per share and 120% of the price per share in the Company’s next capital raise of at least $7 million (the “Exercise Price”).

On November 13, 2015, the Company entered into the APA with Pharmsynthez and Kevelt providing for, among other things, the
issuance of a minimum of a $3.5 million 10% Senior Secured Collateralized Convertible Promissory Note (the “Initial APA Note”) and the
issuance of certain warrants. The warrants covered up to half the amount of the Initial APA Note to purchase shares of common stock at
the  Exercise  Price.  During  the  quarter  ended  March  31,  2016,  the  Company  issued  $3.5  million  of  convertible  debt  as  well  as  the
associated  warrants,  both  in  connection  with  the  Initial APA  Note. A  $1.6  million  loss  was  recorded  upon  the  issuance  of  hybrid  debt
instruments. In addition, a $1.9 million gain was recorded during 2016 reflecting the change in fair value of hybrid instruments during the
period.

On April 22, 2016, Pharmsynthez converted all of the then outstanding convertible notes issued by the Company to Pharmsynthez
in the principal amount of $6.5 million plus accrued interest of approximately $0.2 million, resulting in a $6.2 million loss. The conversion
rate was $4.95 per share. As such, the Company issued to Pharmsynthez approximately 1.4 million shares of common stock in connection
with conversion of the convertible notes. The related embedded derivatives, which had been bifurcated from the host debt and accounted
for separately, were settled by action of the conversion. Both the final mark-to-market gain and the loss on conversion were recorded in
other income (expense) in the consolidated statement of comprehensive loss for the year ended December 31, 2016.

F-18

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On July 1, 2016, the Company issued a convertible promissory note (the “Note”) in the amount of $500,000 to Pharmsynthez. In
consideration for the Note, the Company issued Pharmsynthez warrants (the “Warrants”) to purchase 50,506 shares of its common stock at
the Exercise Price. The Note was convertible into shares of the Company’s common stock at any time at a conversion price of $4.95 per
share (subject to price protection and usual and customary adjustments). The Warrants could be exercised at any time through the five-year
anniversary. The maturity date of the Note was one year from issuance and was convertible, in whole or in part, into shares of common
stock at the option of the holder, at any time and from time to time in accordance with the terms contained therein. Upon a public offering,
as such term was defined in the Note, the holder was required to convert the Note to shares of the Company’s common stock in accordance
with the conversion terms contained therein.

On July 1, 2016, the Company issued a convertible promissory note in the amount of $369,958 (the “CEO Note”) and warrants to
purchase 37,369 shares of the Company’s common stock at the Exercise Price to Mr. Scott Maguire, the Company’s former CEO, for his
deferred salary. Upon a public offering, as defined, and at the option of the holder, the CEO Note could be settled in cash or by means of
conversion into shares of common stock in accordance with the conversion terms contained therein. Upon completion of its public offering,
the Company settled the CEO Note and the related interest of $13,176 in cash on November 7, 2016.

On August 26 and September 9, 2016, the Company issued convertible promissory notes (the “Further Notes”) in the amount of
$178,000 and $322,000, respectively, and warrants to purchase 50,506 shares of its common stock at the Exercise Price to Pharmsynthez.
The notes were convertible into shares of the Company’s common stock at any time at a conversion price of $4.00 per share (subject to
price  protection  and  usual  and  customary  adjustments)  or  may  be  applied  toward  a  public  offering,  at  the  option  of  Pharmsynthez.  The
maturity date of the Further Notes was one year from issuance and were convertible, in whole or in part, into shares of common stock at the
option of the holder, at any time and from time to time in accordance with the terms contained therein. Upon the closing of the Company’s
underwritten  public  offering  in  November  2016,  the  balance  of  the  Further  Notes  automatically  converted  into  units  of  the  Company’s
public offering in accordance with the conversion terms contained therein.

The Note, CEO Note and Further Notes (together, the “Period Notes”) shared the same principal terms and features. The Period

Notes were convertible debt and included embedded debt-like features and were reflected as a hybrid debt instrument.

The  fair  value  of  the  compound  derivative  was  bifurcated  from  the  Period  Notes  and  remeasured  at  each  report  date  until  they
were  settled,  with  changes  in  fair  value  recognized  in  the  consolidated  statement  of  comprehensive  loss  as  a  change  in  fair  value  of
derivative liability. Refer to Note 9, Fair Value Measurements, for a table showing changes in the combined compound derivative during
the year ended December 31, 2016.

The  key  assumptions  used  to  calculate  the  estimated  fair  value  of  the  compound  derivative  liability  at  each  issuance  and
subsequent report date included the Company’s stock price ($4.50 - $16.83), expected volatility (100% - 115%), and risk-free interest rate
(0.28% - 0.68%).

A  $0.1  million  loss  on  issuance  of  hybrid  instrument  was  recorded  upon  the  issuance  of  the  Period  Notes.  This  amount  was

recorded as a loss in other income (expense) in the consolidated statement of comprehensive loss for the year ended December 31, 2016.

On  November  7,  2016,  the  Company  closed  an  approximate  $10.0  million  underwritten  public  offering  (see  Note  11,
Stockholders’ Equity). In connection with the offering and pursuant to the respective terms therein, the balances of the Period Notes were
settled as follows:

-

-

-

The Note converted to shares of common stock,

The CEO Note was settled in cash, and

The  Further  Notes  converted  into  units  which  are  included  in  the  aggregate  2,424,242  offering  units  discussed  in  Note  11,
Stockholders’ Equity.

Following  the  November  2016  settlement  of  these  instruments,  all  outstanding  convertible  debt  and  embedded  debt-like
instruments under these financing arrangements were retired. As a result, no hybrid debt instruments were outstanding as of December 31,
2017 and December 31, 2016, respectively. Interest expense (including both debt discount amortization and coupon rate) related to the SPA
Note,  the  Initial  APA  Note,  and  the  Period  Notes  of  approximately  $0.7  million  was  recognized  in  the  consolidated  statement  of
comprehensive loss for the twelve months ended December 31, 2016.

9. Fair Value Measurements

ASC  Topic  820, Fair  Value  Measurement,  defines  fair  value  as  the  price  that  would  be  received  to  sell  an  asset  or  be  paid  to
transfer a liability in an orderly transaction between market participants at the measurement date. The Company applies the following fair
value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy
upon  the  lowest  level  of  input  that  is  available  and  significant  to  the  fair  value  measurement.  Level  1  inputs  are  quoted  prices  in  active
markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 utilizes quoted
market  prices  in  markets  that  are  not  active,  broker  or  dealer  quotations,  or  alternative  pricing  sources  with  reasonable  levels  of  price
transparency. Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the asset or
liability at the measurement date.

F-19

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Company’s cash and restricted cash are measured at fair value and are classified as Level 1 in the fair value hierarchy. The
carrying  amount  of  certain  of  the  Company’s  financial  instruments  approximate  fair  value  due  to  their  short  maturities.  The  Company
measures derivative liabilities at fair value on a recurring basis and classifies derivative liabilities as Level 3 in the fair value hierarchy.

There were no financial instruments classified as Level 3 in the fair value hierarchy during the year ended December 31, 2017.
The following table provides a summary of the changes in fair value of the compound derivative instrument measured at fair value on a
recurring basis using significant unobservable inputs during the year ended December 31, 2016.

Balance as of January 1, 2016

Issuance of compound derivative instrument
Change in fair value of compound derivative instrument
Settlement of derivative instruments through conversion of debt host

Balance as of December 31, 2016

  $

  $

(3,544,222)
(4,120,359)
2,125,113 
5,539,468 
– 

10.

Income Taxes

Deferred tax assets and liabilities are determined based on temporary differences resulting from the different treatment of items for
tax and financial reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to reverse. Additionally, the Company must assess the likelihood
that deferred tax assets will be recovered as deductions from future taxable income. The Company has provided a full valuation allowance
on  the  Company’s  deferred  tax  assets  because  the  Company  believes  it  is  more  likely  than  not  that  its  deferred  tax  assets  will  not  be
realized.  The  Company  evaluates  the  recoverability  of  its  deferred  tax  assets  on  a  quarterly  basis.  Currently,  there  is  no  provision  for
income taxes as the Company has incurred losses to date.

The components of loss before income taxes are as follows:

Domestic (U.S.)
Foreign (U.K.)
Foreign (Germany)
Loss before income taxes

Year ended December 31,
2016
2017
(12,253,271)
(41,837,056)
(115,779)
(54,206,106)

(5,889,926)   $
2,398,830   
(104,036)  
(3,595,132)   $

  $

  $

The  reconciliation  of  income  tax  benefit  at  the  U.S.  corporation  tax  rate,  being  the  rate  applicable  to  the  country  of  domicile  of  the
Company to net income tax benefit is as follows:

Federal
State
Increase in tax losses not recognized
Permanent differences, net
Mark to market
Foreign rate differential
Share-based payments, net
Changes per enacted tax reform
Enhanced research and development tax credits
Net provision (benefit) for income taxes

  $

  $

F-20

Year ended December 31,
2016
2017
(18,429,763)
(455,191)
9,751,401 
780,836 
992,621 
6,923,116 
524,131 
– 
(87,151)
– 

(1,222,345)  
(303,315)  
(359,833)  
162,543   
–   
(383,601)  
(22,087)  
2,320,059   
(191,421)  

–    $

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
  
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deferred  tax  assets  and  liabilities  reflect  the  net  tax  effect  of  temporary  differences  between  the  carrying  amount  of  assets  and
liabilities  for  financial  reporting  purposes  and  the  amounts  used  for  income  tax  purposes.  Significant  components  of  the  Company’s
deferred tax assets are as follows:

Deferred tax assets:

U.K. net operating loss carryforwards
U.K. capital loss carryforwards
U.S. federal net operating loss carryforwards
IPR&D
Share-based payments
Enhanced research and development tax credits
Germany net operating loss carryforwards
U.S. state net operating loss carryforwards
Accrued expenses
Depreciation
Other

Total deferred tax assets before valuation allowance
Valuation allowance for deferred tax assets
Deferred tax liabilities:

Indefinite-lived intangible asset
Debt discount
Total deferred tax liabilities

Net deferred tax assets and liabilities

Year ended December 31,
2016
2017

7,641,719    $
1,378,643   
2,606,017   
6,776,473   
1,527,615   
1,060,200   
516,401   
1,057,856   
198,067   
1,948   
–   
22,764,939   
(22,764,939)  

(2,918,518)  
–   
(2,918,518)  
(2,918,518)   $

6,868,717 
1,259,062 
3,061,669 
6,630,745 
1,534,992 
796,256 
424,432 
749,812 
174,424 
3,673 
– 
21,503,782 
(21,503,782)

(2,918,518)
– 
(2,918,518)
(2,918,518)

  $

  $

For the years ended December 31, 2017 and 2016, the Company had U.K. net operating loss carryforwards of approximately $45.0
million  and  $41.1  million,  respectively,  U.S.  federal  net  operating  loss  carryforwards  of  approximately  $13.5  million  and  $9.8  million,
respectively, U.S. state net operating loss carryforwards of approximately $13.3 million and $9.4 million, respectively, and Germany net
operating  loss  carryforwards  of  approximately  $1.6  million  and  $1.3  million,  respectively.  The  U.K.  and  Germany  net  operating  loss
carryforwards can be carried forward indefinitely. The U.S. federal and state net operating loss carryforwards begin to expire in 2032.

The Company’s ability to use its operating loss carryforwards and tax credits generated in the U.S. to offset future taxable income
is subject to restrictions under Section 382 of the United States Internal Revenue Code (the “Internal Revenue Code”). These restrictions
may limit the future use of the operating loss carryforwards and tax credits if certain ownership changes described in the Internal Revenue
Code occur. Future changes in stock ownership may occur that would create further limitations on the Company’s use of the operating loss
carryforwards and tax credits. In such a situation, the Company may be required to pay income taxes, even though significant operating loss
carryforwards and tax credits exist.

The Company’s ability to use its operating loss carryforwards and tax credits generated in the U.K. are subject to restrictions under
U.K.  tax  legislation.  These  regulations  may  limit  the  future  use  of  operating  loss  carryforwards  if  there  is  a  change  in  ownership  and  a
change in the nature or conduct of the business carried on by the Company, and in certain circumstances where there is a change in the
nature or conduct of the business only. In such cases the carryforwards would cease to be available to set against future income.

The Company’s ability to use its operating loss carryforwards and tax credits generated in Germany are also subject to restrictions
under German tax legislation. These regulations may limit the future use of operating loss carryforwards if there is a change in ownership.
In such cases the carryforwards would cease to be available to set against future income.

On December 22, 2017, the United States enacted new tax reform (“Tax Cuts and Jobs Act”). The Tax Cuts and Jobs Act contains
provisions with separate effective dates but is generally effective for taxable years beginning after December 31, 2017. Beginning with the
year ending December 31, 2018, the corporate statutory rates on U.S. earnings will be reduced from 34% to 21%. The impact of the future
rate reduction for the year ending December 31, 2017, was approximately $2.3 million relating to the revaluation of the net deferred tax
assets. Other than the reduction in statutory rate, the Company does not anticipate the regulations will have a material impact on income
taxes  in  future  years.  The  Tax  Cuts  and  Jobs Act  also  contains  a  provision  requiring  companies  to  repatriate  all  aggregate  post  1986
earnings and profits of foreign corporations. The Company has estimated that the repatriation will be zero under a provisional basis under
SAB118.

F-21

 
 
 
 
 
 
 
   
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
As discussed in Note 2, Summary of Significant Accounting Policies, the Company adopted ASU 2016-09, Compensation - Stock
Compensation  (Topic  718):  Improvement  to  Employee  Share-Based  Payment Accounting.  Upon  adoption  of  this  standard  in  2017,  the
Company has recognized their previously unrecognized excess tax benefits, which resulted in a cumulative-effect increase of $0.1 million
to their deferred tax assets along with an increase to the corresponding valuation allowance against these deferred tax assets.

As  of  December  31,  2017  and  2016,  the  Company  did  not  record  any  uncertain  tax  positions.  The  changes  to  uncertain  tax

positions for 2017 and 2016 were as follows:

Uncertain tax benefits as of January 1
Gross adjustments in tax positions
Uncertain tax positions as of December 31

Year ended December 31,
2016
2017

  $

  $

–    $
–   
–    $

– 
– 
– 

The  Company  files  income  tax  returns  in  the  U.S.  federal  tax  jurisdiction  and  Massachusetts  state  tax  jurisdiction,  and  certain
foreign tax jurisdictions. The Company is subject to examination by the U.S. federal, state, foreign, and local income tax authorities for
calendar tax years ending 2012 through 2017 due to available net operating loss carryforwards and research and development tax credits
arising in those years. The Company has not been notified of any examinations by the Internal Revenue Service or any other tax authorities
as of December 31, 2017. The Company has not recorded any interest or penalties for unrecognized tax benefits since its inception.

Potential 382 Limitation

The  Company’s  net  operating  loss  and  tax  credit  carryforwards  are  subject  to  review  and  possible  adjustment  by  the  Internal
Revenue  Service.    The  Company’s  ability  to  utilize  its  net  operating  loss  (“NOL”)  and  research  and  development  credit  (“R&D”)
carryforwards may be substantially limited due to ownership changes that may have occurred or that could occur in the future, as required
by  Section  382  of  the  Internal  Revenue  Code  of  1986,  as  amended  (the  “Code”),  as  well  as  similar  state  provisions.  These  ownership
changes may limit the amount of NOL and R&D credit carryforwards that can be utilized annually to offset future taxable income and tax,
respectively.  In general, an ownership change, as defined in Section 382 of the Code, results from a transaction or series of transactions
over a three-year period resulting in an ownership change of more than 50% of the outstanding stock of a company by certain stockholders
or public groups.

The Company has not completed a study to assess whether one or more ownership changes have occurred since it became a loss
corporation as defined in Section 382 of the Code, but the Company believes that it is likely that an ownership change has occurred. If the
Company  has  experienced  an  ownership  change,  utilization  of  the  NOL  and  R&D  credit  carryforwards  would  be  subject  to  an  annual
limitation, which is determined by first multiplying the value of the Company’s common stock at the time of the ownership change by the
applicable long-term, tax-exempt rate, and then could be subject to additional adjustments, as required. Any such limitation may result in
the  expiration  of  a  portion  of  the  NOL  or  R&D  credit  carryforwards  before  utilization.    Until  a  study  is  completed,  and  any  limitation
known, no amounts are being considered as an uncertain tax position or disclosed as an unrecognized tax benefit. Any carryforwards that
expire prior to utilization as a result of such limitations will be removed from deferred tax assets with a corresponding adjustment to the
valuation allowance. Due to the existence of the valuation allowance, it is not expected that any potential limitation will have a material
impact on the Company’s operating results.

From time to time the Company may be assessed interest or penalties by major tax jurisdictions, namely the Commonwealth of
Massachusetts. As  of  December  31,  2017,  the  Company  had  no  material  unrecognized  tax  benefits  and  no  adjustments  to  liabilities  or
operations were required. No interest and penalties have been recognized by the Company to date.

The Company net operating loss carryforwards are subject to review and possible adjustment by the Internal Revenue Service and
are subject to certain limitations in the event of cumulative changes in the ownership interest of significant stockholders over a three-year
period in excess of 50%.

F-22

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
11.

Stockholders’ Equity

Reverse Stock Split

On  May  16,  2016,  the  Company’s  board  of  directors  approved  a  reverse  stock  split  on  a  1  for  33  basis,  in  the  Company’s
authorized common stock, along with a corresponding and proportional decrease in the number of shares of the Company’s common stock
issued and outstanding. This reduction was filed with the Nevada Secretary of State on May 18, 2016 but required a review by the Financial
Industry Regulatory Authority, Inc. (“FINRA”) before becoming effective in the market. On May 31, 2016, FINRA announced that this
change took effect in the over-the-counter securities markets on June 1, 2016. 

All share information provided herein reflects the effect of the reverse stock split for all periods presented.

Public Offering

On November 7, 2016, the Company closed its public offering of an aggregate of 2,424,242 units, consisting of (i) 484,849 units,
consisting of one share of Convertible Series B Preferred Stock and a Class A Warrant to purchase one share of common stock and (ii)
1,939,393 units consisting of one share of Convertible Series B Preferred Stock and a Class B Warrant to purchase one share of common
stock,  at  a  public  offering  price  of  $4.125  per  unit  (the  “Public  Offering”). At  closing,  the  Company  issued  $10.0  million  of  units  and
received  $9.0  million  in  cash,  which  is  net  of  approximately  $0.5  million  in  underwriting  and  related  fees  as  well  as  proceeds  from  the
Further Notes of $0.5 million, which automatically converted into units of the Public Offering on a one-for-one basis.

The  Company  assessed  the  Public  Offering  warrants  as  meeting  the  criteria  for  equity  classification  and  allocated  the  proceeds
based on the relative fair values of the base instruments (the Series B preferred stock and the warrants). The Company obtained a valuation
of the Series B preferred stock and associated warrants, which indicated values of $5.23 and $3.45, respectively.

The Company determined that the embedded conversion feature of the Series B preferred stock included more equity-like features

than debt-like features and, therefore, concluded that the conversion feature should not be bifurcated and accounted for separately.

In addition, the Company evaluated the conversion feature of the Series B preferred stock to assess whether it met the definition of
a beneficial conversion feature (“BCF”). The initial conversion price per share for each share of Series B preferred stock is equal to $4.00
per share and the exercise price of the warrant is equal to $4.00 per share. As the fair value of a share of common stock of $4.15 exceeded
the effective conversion price of $2.49 at the issuance date, the Series B preferred stock contained a BCF. The total intrinsic value of the
BCF of approximately $4.0 million was recorded as a discount to the preferred stock and a credit to additional paid in capital. Because the
Series B preferred stock has no redemption date and is immediately convertible, the BCF was immediately accreted.

Common Stock

Each  share  of  common  stock  entitles  the  holder  to  one  vote  on  all  matters  submitted  to  a  vote  of  the  Company’s  stockholders.
Common  stockholders  are  entitled  to  dividends  when  and  if  declared  by  the  Board  of  Directors.  In  the  event  of  any  voluntary  or
involuntary liquidation, dissolution or winding-up of the Company, the holders of common stock are entitled to share ratably in the assets
of the Company available for distribution.

In  December  2015,  approximately  0.3  million  shares  of  new  common  stock  were  issued  to  Dr.  Genkin  and  Mr.  Surkhov,

individuals associated with Pharmsynthez and Kevelt and inventors of a provisional patent transferred in connection with the APA.

On April 29, 2016, the Company closed on the APA with an effective date of April 27, 2016, acquiring IPR&D related to certain
intellectual  property  rights  with  respect  to  the  immunomodulator  product  XBIO-101  held  by  Kevelt.  In  connection  with  the  closing,  the
Company issued approximately 3.1 million shares of its common stock to Pharmsynthez. The fair value of the asset acquired was $39.5
million, which was determined to be more reliably measured than the related equity consideration. As there was no alternative use for the
IPR&D,  the  Company  recognized  $39.5  million  of  expense  in  the  Statement  of  Comprehensive  Loss  for  the  year  ended  December  31,
2016.

F-23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On September 15, 2016, the Company issued approximately 0.2 million shares of common stock to Serum Institute in exchange
for  approximately  $0.8  million  of  clinical  PSA  supply  as  well  as  settlement  of  approximately  $0.2  million  of  prior  purchases  of  PSA
supply.  Approximately  $0.1  million  of  the  clinical  supply  was  expensed  during  the  twelve  months  ended  December  31,  2017.  The
remaining $0.7 million was reclassified to long-term as the Company does not anticipate utilizing the majority of the PSA supply within
the next 12-months.

On  September  23,  2016,  SynBio  exchanged  approximately  1.0  million  shares  of  common  stock  in  the  Company  for  an  equal

number of shares of Series A Preferred Stock.

In  March  2017,  the  Company  issued  approximately  0.1  million  shares  of  the  Company’s  common  stock  to  Pharmsynthez  in
connection with the conversion of the Note as a result of the Company’s underwritten public offering in November 2016 and Pharmsynthez
subsequently exercising its rights to the shares. The shares issued to Pharmsynthez represent both owed principal and accrued interest.

The holders of Series B Convertible Preferred Stock converted approximately 0.2 million shares and 0.1 million shares into the

same number of shares of common stock during the years ended December 31, 2017 and December 31, 2016, respectively.

Series A Preferred Stock

As  approved  by  the  Company’s  Board  of  Directors,  the  Company  filed  with  the  Secretary  of  State  of  the  State  of  Nevada  a
Certificate of Designation of Series A Preferred Stock and subsequently filed an Amended and Restated Certificate of Designation of Series
A  Preferred  Stock  (the  “Amended  Series  A  Certificate  of  Designation”)  on  October  27,  2016.  Pursuant  to  the  Amended  Series  A
Certificate of Designation, the Company designated 1,000,000 shares as Series A preferred stock. Each share of Series A preferred stock
has a par value of $0.001 and stated value of $4.80.

The following is a summary of the material terms of the Series A preferred stock.

Liquidation.    Upon any dissolution, liquidation or winding up, whether voluntary or involuntary, holders of Series A preferred stock will
be  entitled  to  receive  distributions  out  of  the  Company’s  assets,  of  an  amount  equal  to  $4.80  per  share  of  Series A  preferred  stock  (as
adjusted for stock splits, combinations, reorganizations and the like) plus any accrued and unpaid dividends thereon before any distributions
shall be made on the common stock or any series of preferred stock ranked junior to the Series A preferred stock.

Dividends.    Holders of the Series A preferred stock are entitled to receive a non-cumulative, annual cash dividend of $0.24 per share of
Series A  Preferred  Stock,  when  and  if  declared  by  the  Company’s  Board,  out  of  the  Company’s  assets  legally  available  therefore.  No
dividends or other distribution will be made on the common stock or any series of preferred stock ranked junior to the Series A preferred
stock unless the dividend on the Series A Preferred Stock has been paid current and a reserve has been made for the next calendar year.
The Company’s ability to pay dividends on Series A preferred stock is subject to restrictions in the Company’s Series B preferred stock,
which ranks senior to the Series A preferred stock in right of payment.

Conversion.    Each share of Series A preferred stock is convertible, at any time and from time to time at the option of the holder thereof,
with a minimum of 61 days’ advance notice to the Company, into one share of common stock.

Stock Dividends and Stock Splits.    If Xenetic pays a stock dividend or otherwise make a distribution payable in shares of common stock on
shares of common stock or any other common stock equivalents, subdivide or combine outstanding common stock, or reclassify common
stock, the conversion rate will be adjusted to match the conversion rate immediately before such event.

Fundamental Transaction.    If Xenetic effects a reorganization, undergo a change in control event, or enter into any plan or arrangement
contemplating the Company’s dissolution, then upon any subsequent conversion of Series A preferred stock, the holder thereof shall have
the  right  to  receive,  for  each  share  of  common  stock  that  would  have  been  issuable  upon  such  conversion  immediately  prior  to  the
occurrence  of  such  transaction,  the  number  of  shares  of  the  successor's  or  acquiring  corporation's  common  stock  or  of  the  Company’s
common  stock,  if  Xenetic  is  the  surviving  corporation,  and  any  additional  consideration  receivable  as  a  result  of  such  transaction  by  a
holder of the number of shares of common stock into which Series A preferred stock is convertible immediately prior to such transaction. A
change in control event means a sale of all or substantially all of the Company’s assets or an acquisition of the Company by another entity
by means of any transaction or series of related transactions (including, without limitation, a reorganization, consolidated or merger) that
results in the transfer of fifty percent (50%) or more of the outstanding voting power of the Company.

Voting Rights.    Except as otherwise provided in the Series A Preferred Stock amended and restated certificate of designation or required
by law, the Series A Preferred Stock has no voting rights. The holders of Series A Preferred Stock have voting rights as to proposals that
specifically affect their shares by law, in which they will vote separately and the vote necessary to approve such proposals will be as set by
law.

F-24

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
Fractional  Shares.        No  fractional  shares  of  common  stock  will  be  issued  upon  conversion  of  Series A  preferred  stock.  Rather,  the
Company will round up to the next whole share.

Redemption. At any time after December 31, 2016, upon 30 days prior written notice, the Company may require the holder of any Series A
Preferred Stock to convert any or all of such holder’s Series A preferred stock to common stock at a rate of one share of Series A Preferred
Stock to one share of common stock.

As  of  December  31,  2017  and  2016,  there  were  approximately  1.0  million  shares  of  Series  A  preferred  stock  issued  and

outstanding which are convertible into the same number of shares of common stock.

Series B Preferred Stock

In  connection  with  the  Public  Offering  and  as  approved  by  the  Company’s  Board  of  Directors,  the  Company  filed  with  the
Secretary of State of the State of Nevada a Certificate of Designation of Series B Preferred Stock and subsequently filed an Amended and
Restated  Certificate  of  Designation  of  Series  B  Preferred  Stock  (the  “Amended  Series  B  Certificate  of  Designation”).  Pursuant  to  the
Amended Series B Certificate of Designation, the Company designated 2,500,000 shares as Series B preferred stock. Each share of Series B
preferred stock has a stated value of $4.00 per share.

The following is a summary of the material terms of the Company’s Series B Preferred Stock.

Liquidation.    Upon any dissolution, liquidation or winding up, whether voluntary or involuntary, holders of Series B Preferred Stock will
be  entitled  to  receive  distributions  out  of  the  Company’s  assets,  of  an  amount  equal  to  $4.00  per  share  of  Series  B  Preferred  Stock  (as
adjusted for stock splits, combinations, reorganizations and the like) plus any accrued and unpaid dividends thereon and any other fees or
liquidated damages then due and owing thereon under the amended and restated certificate of designation before any distributions shall be
made on the common stock or any series of preferred stock ranked junior to the Series B Preferred Stock, which includes Series A Preferred
Stock.  A  fundamental  transaction  or  change  of  control  under  the  amended  and  restated  certificate  of  designation  shall  constitute  a
liquidation for purposes of this right. Xenetic will give each holder of Series B Preferred Stock written notice of any liquidation at least 30
days before any meeting of stockholders to approve such liquidation or at least 45 days before the date of such liquidation if no meeting is
to be held.

Dividends.    Subject to any preferential rights of any outstanding series of preferred stock created by the Company’s Board from time to
time, the holders of shares of the Company’s Series B Preferred Stock will be entitled to such cash dividends, non-cumulative, as may be
declared  from  time  to  time  by  the  Company’s  Board  on  shares  of  the  Company’s  common  stock  (on  an  as-converted  basis)  from  funds
available therefore. The Company shall not directly or indirectly pay or declare any dividend or make any distribution upon, nor shall any
distribution be made in respect of, any junior securities, including Series A preferred stock, as long as any dividends due on the Series B
preferred stock remain unpaid, nor shall any monies be set aside for or applied to the purchase or redemption of any junior securities or
shares pari passu with the Series B preferred stock.

Conversion.    Each share of Series B Preferred Stock is convertible, at any time and from time to time at the option of the holder thereof,
into one share of common stock, subject to the adjustments described below.

Stock Dividends and Stock Splits.    If Xenetic pays a stock dividend or otherwise make a distribution payable in shares of common stock on
shares of common stock or any other common stock equivalents, subdivide or combine outstanding common stock, or reclassify common
stock, the conversion rate will be adjusted to match the conversion rate immediately before such event.

Fundamental Transaction.    If Xenetic effects a reorganization, undergo a change in control event, or enter into any plan or arrangement
contemplating the Company’s dissolution, then upon any subsequent conversion of Series B preferred stock, the holder thereof shall have
the  right  to  receive,  for  each  share  of  common  stock  that  would  have  been  issuable  upon  such  conversion  immediately  prior  to  the
occurrence  of  such  transaction,  the  number  of  shares  of  the  successor's  or  acquiring  corporation's  common  stock  or  of  the  Company’s
common  stock,  if  Xenetic  is  the  surviving  corporation,  and  any  additional  consideration  receivable  as  a  result  of  such  transaction  by  a
holder of the number of shares of common stock into which Series B preferred stock is convertible immediately prior to such transaction. A
change in control event means a sale of all or substantially all of the Company’s assets or an acquisition of the Company by another entity
by means of any transaction or series of related transactions (including, without limitation, a reorganization, consolidated or merger) that
results  in  the  transfer  of  thirty-three  percent  (33%)  or  more  of  the  outstanding  voting  power  of  the  Company,  with  the  exception  of
acquisition of additional voting capital stock by Pharmsynthez or its affiliates.

Subsequent  Equity  Sales.        The  Series  B  Preferred  Stock  has  full  ratchet  price  based  anti-dilution  protection,  subject  to  shareholder
approval  and  customary  carve  outs,  in  the  event  of  a  down-round  financing  at  a  price  per  share  below  the  stated  value  of  the  Series  B
Preferred Stock.

F-25

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
Voting Rights.    Except as otherwise provided in the Series B Preferred Stock second amended and restated certificate of designation or
required by law, the Series B Preferred Stock has no voting rights. However, as long as any Series B Preferred Stock remains outstanding,
the  amended  and  restated  certificate  of  designation  provides  that  the  Company  shall  not,  without  the  affirmative  vote  of  all  then-
outstanding Series B Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series B Preferred Stock
or alter or amend the certificate of designation, (b) authorize or create any class of stock ranking as to dividends, redemption or distribution
of assets upon a liquidation senior to, or otherwise pari passu with, the Series B Preferred Stock, (c) amend its certificate of incorporation or
other charter documents in any manner that adversely affects any rights of the holders of Series B Preferred Stock, (d) increase the number
of authorized shares of Series B Preferred Stock, or (e) enter into any agreement with respect to any of the foregoing. The holders of Series
B Preferred Stock have voting rights as to proposals that specifically affect their shares by law, in which they will vote separately and the
vote necessary to approve such proposals will be as set by law.

Fractional Shares.        No  fractional  shares  of  common  stock  will  be  issued  upon  conversion  of  Series  B  Preferred  Stock.  Rather,  the
Company will, at its election, round up to the next whole share or pay a cash adjustment.

Pursuant  to  the  Public  Offering,  the  Company  issued  approximately  2.4  million  shares  of  Series  B  preferred  stock.  Since  its
issuance  on  November  7,  2016,  holders  of  Series  B  preferred  stock  converted  0.3  million  shares  to  the  same  number  of  common  stock
shares. As of December 31, 2017, there were approximately 2.1 million shares of Series B preferred stock issued and outstanding which are
convertible into the same number of shares of common stock.

Warrants Related to Collaboration and Consulting Agreements

As of December 31, 2017 and 2016 there were outstanding warrants related to collaboration and consulting agreements to purchase
an  aggregate  of  646,249  shares  of  common  stock  at  an  average  weighted  exercise  price  of  $12.89.  These  warrants  are  fair  valued  at
issuance date using the Black-Scholes option pricing model. The warrants are subject to re-measurement at each reporting period until the
measurement date is reached. Expense is recognized on a straight-line basis over the expected service period or at the date of issuance, if
there is not a service period.

On December 31, 2014, SynBio was granted a warrant to purchase 204,394 new shares of common stock at an exercise price of
$25.41 per share (“SynBio 2014 Warrant”). The SynBio 2014 Warrant is exercisable in four equal tranches, each with separate non-market,
performance-based vesting criteria. The Company uses its judgment to assess the probability and timing of SynBio achieving these vesting
criteria  and  estimated  that  it  is  not  probable  that  the  vesting  criteria  for  any  tranche  will  be  achieved. As  a  result,  the  Company  did  not
recognize  expense  related  to  this  warrant  during  the  years  ended  December  31,  2017  and  2016.  These  judgments  are  reassessed  at  each
reporting period until the measurement date is reached.

In  connection  with  the  SynBio  2014  Warrant  grant,  warrants  to  purchase  9,697  aggregate  new  shares  of  common  stock  were
issued to SynBio and Pharmsynthez non-director designees (“SynBio Partner Warrants”) on December 31, 2014 under the same terms and
conditions  of  the  SynBio  2014  Warrant.  The  Company  estimated  that  it  is  not  probable  that  the  vesting  criteria  for  any  tranche  will  be
achieved and, as a result, the Company did not recognize expense related to the SynBio Partner Warrants during the years ended December
31, 2017 and 2016. The SynBio 2014 Warrant and SynBio Partner Warrants expire on December 30, 2019 and no warrants were exercised
during the years ended December 31, 2017 and 2016.

On December 31, 2014, the Company granted Serum Institute a warrant to purchase 96,970 new shares of common stock at an
exercise  price  of  $25.41  per  share  (“Serum  Institute  2014  Warrant”).  The  Serum  Institute  2014  Warrant,  which  was  fair  valued  at
approximately $0.5 million at the time of issuance, is exercisable in two equal tranches, each with separate non-market, performance-based
vesting criteria. The Company uses its judgment to assess the probability and timing of Serum Institute achieving these vesting criteria and
estimated that it is probable that the vesting criteria will be achieved for each tranche. These judgments are reassessed at each reporting
period until the measurement date is reached.

In connection with the Serum Institute 2014 Warrant grant, warrants to purchase 4,852 aggregate new shares of common stock
were issued to Serum Institute non-director designees (“Serum Institute Partner Warrants”) on December 31, 2014 under the same terms
and conditions of the Serum Institute 2014 Warrant. The Serum Institute Partner Warrants were fair valued at approximately $24,000 at the
time of issuance.

On May 16, 2016, the Company modified the exercise price of 150,307 performance-based warrants held by Serum Institute and

individuals related to Serum Institute from $25.41 to $7.92 which resulted in an incremental value expense of approximately $0.2 million.

F-26

 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
Additionally, the Company issued 212,122 warrants to purchase shares of common stock to Serum Institute with an exercise price
of  $7.92.  The  new  warrants  were  fully  vested  and  the  Company  recognized  $1.4  million  in  research  and  development  expense  in  the
consolidated statements of comprehensive loss related to the grants.

The  Company  recognized  warrant  (income)  expense  of  approximately  $(0.1)  million  and  $1.1  million  during  the  years  ended
December 31, 2017 and 2016, respectively, related to the Serum Institute 2014 Warrant and Serum Institute Partner Warrants. The Serum
Institute 2014 Warrant and Serum Institute Partner Warrants expire on December 30, 2019. No warrants were exercised during the years
ended December 31, 2017 and 2016 and no warrants were granted during the year ended December 31, 2017. Key assumptions used in the
Black-Scholes  option  pricing  model  for  warrants  related  to  collaboration  and  consultant  agreements  granted  during  the  year  ended
December 31, 2016 are as follows:

Weighted-average expected dividend yield (%)
Weighted-average expected volatility (%)
Weighted-average risk-free interest rate (%)
Weighted-average expected life of option (years)
Weighted-average exercise price ($)

Warrants Related to Financing Arrangements

2016

– 
109.86 
0.97 
5.00 
10.40 

As of December 31, 2017 and 2016 there were outstanding warrants related to financing agreements to purchase an aggregate of

3,522,225 shares of Common Stock at an average weighted exercise price of $4.30.

In connection with the Company’s issuance of the SPA Note on July 1, 2015, the Company issued a warrant to purchase 303,031
shares  of  common  stock  in  accordance  with  the  terms  of  the  SPA  (the  “SPA  Warrant”).  The  SPA  Warrant  has  a  five-year  term  and  is
exercisable commencing January 1, 2016, at the Exercise Price. Pursuant to the terms of the SPA Note, if not repaid or converted on or
before six months from the date of issuance, the Holder will be issued an additional warrant to purchase 303,031 shares of common stock
under  the  same  terms  as  the  Warrant  (the  “Contingent  SPA  Warrant,”  or  together  referred  to  as  the  “SPA  Warrants”).  The  Company
determined there was a high probability that the SPA Note would not be repaid or converted within the period six months from the date of
issuance,  resulting  in  the  issuance  of  the  Contingent  Warrant.  As  such,  the  Company  concluded  the  Contingent  SPA  Warrant  to  be
considered  issued  and  outstanding  as  of  the  SPA  Note  issuance  date  in  accordance  with ASC  815.  The  SPA  Note  remained  unpaid  and
unconverted  six  months  following  issuance  and,  therefore,  the  Contingent  SPA  Warrant  was  triggered  and  issued. As  this  was  already
recorded in 2015, no additional accounting was necessary upon the triggering event date.

In connection with the Company’s issuance of the Initial APA Note in March 2016, the Company issued a warrant to purchase
353,540 shares of common stock in accordance with the terms of the APA (the “Initial APA Warrant”) at the Exercise Price. The Initial
APA Warrant has a five-year term and is exercisable commencing March 31, 2016. If the Initial APA Note was not repaid or converted on
or before six months from the date of issuance, the Holder would be issued an additional warrant to purchase 353,540 shares of common
stock under the same terms as the Initial APA Warrant (the “Contingent APA Warrant”). At issuance, the Company determined there was
a low probability that the Initial APA Note would not be repaid or converted within the period six months from the date of issuance and,
therefore, did not account for the additional warrant as issued. (The Initial APA Note was converted in April 2016.) The fair value of the
warrant  was  calculated  using  the  Black-Scholes  option  pricing  model.  Key  valuation  assumptions  used  consist  of  the  Company’s  stock
price, a risk-free interest rate of 1.42%, an expected volatility of 135%, and no expected dividends. Using an allocation of the Initial APA
Note proceeds between the relative fair values of the Initial APA Warrant and the Initial APA Note, the Company recorded the Initial APA
Warrant at a value of $1.7 million as additional paid-in-capital in 2016.

In connection with the Company’s issuance of each of the Period Notes (see Note 8,  Hybrid Debt Instruments) during the third
quarter of 2016, the Company issued immediately exercisable warrants to purchase an aggregate of 138,381 shares of common stock at the
APA Exercise Price. If the Period Notes were not repaid or converted on or before six months from the date of the respective issuances, the
holders  will  be  issued  additional  warrants  to  purchase  138,379  shares  of  common  stock  under  the  same  terms  as  the  immediately
exercisable warrants. (The Period Notes were settled in November 2016.) The Company accounted for warrants issued in connection with
the  Period  Notes  (the  “Period  Warrants”)  as  issued  contemporaneous  with  the  issuance  of  the  associated  debt  instrument.  The  Period
Warrants have five-year terms. The fair values of the Period Warrants were calculated using the Black-Scholes option pricing model. Key
valuation  assumptions  used  consist  of  the  Company’s  stock  price,  risk  free  rates  between  1.00%  and  1.13%  and  expected  volatilities  of
110% and 120% and no expected dividends. Using allocations of the individual Period Notes proceeds between the relative fair values of
the individual Period Warrants and the Period Notes, the Company recorded the Period Warrants at an aggregate value of $0.4 million as
additional paid-in-capital in 2016.

F-27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, warrants related to financing arrangements includes the Class A warrants to purchase 484,849 shares and the Class B

warrants to purchase 1,939,393 shares issued in connection with the Company’s November 7, 2016 public offering.

12. Share-Based Payments

Total  share-based  compensation  related  to  stock  options,  RSUs,  common  stock  awards,  and  non-financing  warrants  was
approximately $1.8 million and $3.2 million for the years ended December 31, 2017 and 2016, respectively. (See Note 11, Stockholders’
Equity for a discussion of the non-financing warrants.)

Share-based payments is classified in the consolidated statements of comprehensive loss as follows:

Research and development expenses
General and administrative expenses

Stock Option Modifications

Year Ended December 31,
2016
2017

  $

  $

101,401    $

1,691,692   
1,793,093    $

1,425,995 
1,798,657 
3,224,652 

During  the  years  ended  December  31,  2017  and  2016,  the  Company  modified  certain  former  employee  stock  option  awards  to
extend  the  expiry  dates  through  March  31,  2018  and  2017,  respectively.  As  a  result  of  the  modifications,  the  Company  recognized
approximately  $4,000  and  $24,000  in  incremental  compensation  expense  during  the  years  ended  December  31,  2017  and  2016,
respectively, which was charged to general and administrative expense in the consolidated statements of comprehensive loss.

In August 2016, the Company modified the exercise price and vesting of certain employee and non-employee stock option awards
resulting in a change in incremental value and catch up of share-based amortization of approximately $0.2 million, which was charged to
administrative and research and development expense.

In November 2017, the Company accelerated the vesting and extended the exercise period post termination for certain employees,
including the Company’s former Chief Executive Officer. These modifications resulted in a change in incremental value and catch up of
share-based amortization of approximately $0.2 million, which was charged to general and administrative expense.

Stock Options

The  Company  grants  stock  option  awards  and  RSUs  to  employees  and  non-employees  with  varying  vesting  terms  under  the
Xenetic  Biosciences,  Inc. Amended  and  Restated  Equity  Incentive  Plan  (“Stock  Plan”).  The  Company  measures  the  fair  value  of  stock
option awards using the Black-Scholes option pricing model, which uses the assumptions noted in the tables below, including the risk-free
interest  rate,  expected  term,  share  price  volatility,  dividend  yield  and  forfeiture  rate.  The  risk-free  interest  rate  is  based  upon  the  U.S.
Treasury  yield  curve  in  effect  at  the  time  of  grant,  with  a  term  that  approximates  the  expected  life  of  the  option.  For  employee  stock
options issued in 2017 and 2016 that qualify as  “plain  vanilla”  stock  options,  the  expected  term  is  based  on  the  simplified  method.  The
Company  has  a  limited  history  of  stock  option  exercises,  which  does  not  provide  a  reasonable  basis  for  the  Company  to  estimate  the
expected term of employee stock options. For all other employee stock options, the Company estimates the expected life using judgment
based  on  the  anticipated  research  and  development  milestones  of  the  Company’s  clinical  projects  and  behavior  of  the  Company’s
employees.  The  expected  life  of  non-employee  options  is  the  contractual  life  of  the  option.  The  Company  determines  the  expected
volatility  based  on  a  blended  volatility  rate  of  its  own  historical  volatility  with  that  of  comparable  publicly  traded  companies  with  drug
candidates in similar therapeutic areas and stages of nonclinical and clinical development to the Company’s drug candidates. The Company
has applied an expected dividend yield of 0% as the Company has not historically declared a dividend and does not anticipate declaring a
dividend  during  the  expected  life  of  the  options.  Further,  the  Company  has  applied  a  forfeiture  rate  of  0%  as  the  Company  has  not
historically experienced forfeitures. Effective January 1, 2017, the Company adopted ASU 2016-09 and elected to account for forfeitures as
they occur.

Employee Stock Options

During  the  years  ended  December  31,  2017  and  2016,  700,000  and  603,622  total  stock  options  to  purchase  shares  of  common
stock  were  granted  by  the  Company,  respectively.  The  weighted  average  grant  date  fair  value  per  option  share  was  $2.70  and  $2.94,
respectively. No stock options were exercised during the years ended December 31, 2017 and 2016.

F-28

 
 
 
 
  
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
During the years ended December 31, 2017 and 2016, 340,930 and 212,472 total stock options vested, with total fair values of
approximately  $1.9  million  and  $1.7  million,  respectively.  As  of  December  31,  2017,  there  was  approximately  $2.1  million  of
unrecognized share-based payments related to employee stock options that are expected to vest. The Company expects to recognize this
expense over a weighted-average period of approximately 1.9 years.

Key  assumptions  used  in  the  Black-Scholes  option  pricing  model  for  options  granted  to  employees  during  the  years  ending

December 31, 2017 and 2016 are as follows:

Weighted-average expected dividend yield (%)
Weighted-average expected volatility (%)
Weighted-average risk-free interest rate (%)
Weighted-average expected life of option (years)
Weighted-average exercise price ($)

Year Ended December 31,
2016
2017

–   
111.37   
1.79   
5.36   
3.34   

– 
110.11 
1.63 
5.92 
3.49 

The following is a summary of employee stock option activity for the years ended December 31, 2017 and 2016:

Outstanding as of January 1, 2016
Granted
Expired
Outstanding as of December 31, 2016
Granted
Expired
Outstanding as of December 31, 2017

Vested or expected to vest as of December 31, 2017

Exercisable as of December 31, 2016
Exercisable as of December 31, 2017

Number of
shares

619,259   
603,622   
(29,169)  
1,193,712   
700,000   
(113,343)  
1,780,369   

1,755,369   

440,092    $
731,895    $

Weighted-
average
exercise 
price

15.22   
3.49   
12.38   
4.43   
3.34   
4.61   
3.99   

4.02   

5.60   
4.84   

Weighted-
average
remaining
life 
(years)

8.92    $

Aggregate
intrinsic
value
1,915,942 

8.94    $

526,073 

8.53    $

5,273 

8.51    $

5,273 

8.94    $
7.44    $

55,109 
5,273 

A summary of the status of the Company’s non-vested employee stock option shares as of December 31, 2017, and the changes during the
year ended December 31, 2017, is as follows:

Balance as of January 1, 2017
Granted
Forfeited
Vested
Balance as of December 31, 2017

F-29

Weighted-
average
grant date 
fair value

4.49 
2.70 
6.15 
5.87 
2.86 

Number of
shares

753,620    $
700,000    $
(64,218)   $
(340,928)   $
1,048,474    $

 
 
  
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
    
 
  
 
 
 
 
 
 
 
 
    
 
  
 
 
 
 
    
 
  
 
 
 
 
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
    
 
    
 
    
 
  
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Restricted Stock Units

For  the  year  ended  December  31,  2017,  the  Company  granted  50,000  restricted  stock  units  (“RSUs”).  The  RSUs  vest  annually
over a 3-year period and had a grant date fair value of $2.11. No RSUs were vested and none expired during the year ended December 31,
2017.

Non-Employee Stock Options

Share-based payments expense related to stock options granted to non-employees is recognized as the services are rendered on a
straight-line basis. The Company determined that the fair value of the stock options is more reliably measurable than the fair value of the
services received. Compensation expense related to stock options granted to non-employees is subject to re-measurement at each reporting
period until the options vest.

No  options  were  granted  to  non-employees  and  none  were  exercised  during  the  years  ended  December  31,  2017  and  2016,

respectively.

During  the  year  ended  December  31,  2017  and  2016,  10,101  and  17,857  total  stock  options  vested,  with  total  fair  values  of
approximately $0.1 million and $0.2 million, respectively. As of December 31, 2017, all non-employees stock options had vested. For the
years  ended  December  31,  2017  and  2016,  the  Company  recognized  approximately  $0.1  million  in  each  period,  respectively,  of
compensation expense related to non-employee options.

The following is a summary of non-employee stock option activity for the years ended December 31, 2017 and 2016:

Outstanding as of January 1, 2016
Granted
Outstanding as of December 31, 2016
Granted
Expired
Outstanding as of December 31, 2017
Vested or expected to vest as of December 31, 2017
Exercisable as of December 31, 2016
Exercisable as of December 31, 2017

Weighted-
average
exercise 
price

Weighted-
average
remaining 
life
(years)

Aggregate
intrinsic 
value

Number of
shares

57,442    $
–   
57,442   
–   
(723)  
56,719   
56,719   
47,341    $
56,719    $

13.39   

7.57   

10.34   
7.53   
7.53   
8.21   
7.53   

8.23    $

220,764 

7.23    $

     $
6.31    $
6.31    $
6.92    $
6.31    $

– 

– 
– 
– 
– 

A summary of the status of the Company’s non-vested non-employee stock option shares as of December 31, 2017, and the changes during
the year ended December 31, 2017 is as follows:

Balance as of January 1, 2017
Vested
Balance as of December 31, 2017

F-30

Number of
shares

Weighted-
average
grant date
fair value

10,101    $
(10,101)   $
–    $

13.13 
13.13 
– 

 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
    
 
  
 
 
 
 
 
 
 
    
 
    
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
Common Stock Awards

The  Company  granted  common  stock  awards  to  several  non-employees  in  exchange  for  services  provided.  The  Company
measures the fair value of these awards using the fair value of the services provided or the fair value of the awards granted, whichever is
more reliably measurable. The fair value measurement date of these awards is generally the date the performance of services is complete.
The fair value of the awards is recognized as services are rendered on a straight-line basis. A summary of the Company’s common stock
awards granted and issued during the years ended December 31, 2017 and 2016 are as follows:

Balance as of January 1, 2016
Granted
Issued
Balance as of December 31, 2016
Granted
Settled in cash
Balance as of December 31, 2017

  Number of shares  
22,887 
26,760 
(19,857)
29,790 
41,800 
(8,773)
62,817 

The  Company  granted  41,800  and  26,760  shares  of  common  stock  during  the  years  ended  December  31,  2017  and  2016,
respectively,  in  exchange  for  professional  services. As  all  services  were  rendered  in  each  respective  period,  expense  related  to  common
stock  awards  of  approximately  $0.1  million  and  $0.2  million  was  recognized  during  the  years  ended  December  31,  2017  and  2016,
respectively. The balance of the common stock awards has not been issued as of December 31, 2017.

Joint Share Ownership Plan

As  of  December  31,  2017  and  2016,  there  were  approximately  0.3  million  JSOP  awards  issued  and  outstanding  to  two  former
senior  executives,  respectively.  Under  the  JSOP,  shares  in  the  Company  are  jointly  purchased  at  fair  market  value  by  the  participating
executives and the trustees of the JSOP trust, with such shares held in the JSOP trust. For U.S. GAAP purposes the awards were valued as
employee options and recorded as a reduction in equity as treasury shares until they are exercised by the employee. The JSOP awards are
fully  vested  and  have  no  expiration  date.  There  were  no  compensation  charges  during  the  years  ended  December  31,  2017  and  2016,
respectively.

13. Employee Benefit Plans

The Company has a defined contribution 401(k) savings plan (the “401(k) Plan”). The 401(k) Plan covers substantially all U.S.
employees,  and  allows  participants  to  defer  a  portion  of  their  annual  compensation  on  a  pre-tax  basis  or  make  post-tax  contributions.
Company contributions to the 401(k) Plan may be made at the discretion of the Board of Directors. During the years ended December 31,
2017 and 2016, the Company made contributions of approximately $51,000 and $44,000, respectively, to the 401(k) Plan.

In the U.K., the Company has adopted a defined contribution plan (the “UK Plan”) which qualifies under the rules established by
HM Revenue & Customs. The UK Plan generally allows all U.K. employees to contribute a minimum of 3% of salary with no maximum
limit. The Company contributes to the plan between 8% and 12% of the employee’s salary, depending upon seniority of the employee. The
Company,  at  its  discretion,  may  also  contribute  to  an  employee’s  personal  pension  plan.  The  Company  paid  total  contributions  of
approximately $0 and $48,000 during the years ended December 31, 2017 and 2016, respectively.

14. Commitments and Contingent Liabilities

Leases

In August 2013, the Company entered into an agreement to lease office and laboratory space in Lexington, Massachusetts under an
operating lease with a commencement date of January 1, 2014 and a termination date of January 31, 2019. With the execution of this lease,
the  Company  is  required  to  maintain  a  $66,000  letter  of  credit  as  a  security  deposit,  which  is  classified  as  a  current  asset  within  the
consolidated balance sheets. In connection with the Lexington lease, the Company has approximately $32,000 recorded as prepaid rent as
of December 31, 2017, with approximately $2,000 recorded as a non-current asset. The Company also incurred a liability of $89,074 with
respect  to  the  Company’s  contribution  to  the  landlord’s  leasehold  improvements,  of  which  approximately  $20,000  is  outstanding  and
reflected as a current liability as of December 31, 2017. This liability is repayable as additional rent expense over the term of the lease and
bears interest at 6%.

F-31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In December 2016, the Company entered into a one-year lease of office space in Miami, Florida, under an operating lease with a
commencement date of December 1, 2016, and a termination date of November 30, 2017. The Company renewed this lease in November
2017 for an additional two years with a revised termination date of November 30, 2019.

The Company’s contractual commitments under all non-cancelable operating leases as of December 31, 2017, are as follows:

 As of December 31,
2018
2019
2020
Total minimum lease payments

Total Operating
Leases

  $

  $

123,663 
24,583 
– 
148,246 

Rent  expense  is  calculated  on  a  straight-line  basis  over  the  term  of  the  leases.  Rent  expense  under  the  Company’s  operating  leases  was
approximately $0.1 million for the years ended December 31, 2017 and 2016, respectively.

Litigation

On August 27, 2015, Eurogentec S.A. (“EGT”), a former supplier of the Company, brought an action against the Company in the
Commercial Court of the Canton of Zurich Switzerland (the “Court”) alleging nonpayment of invoices for services provided by EGT. The
Company  requested  dismissal  of  the  claim  based  on  the  argument  that  EGT  knew,  or  should  have  known,  that  the  services  provided  by
EGT should not have been performed or had not been properly performed. On July 12, 2017, the Court rendered a decision in favor of EGT
ordering the Company to pay approximately $0.7 million to EGT, representing all amounts that EGT alleged were owed by the Company,
plus interest and court and legal fees. The Company had previously recorded $0.6 million related to this contract when the relevant services
were provided and accrued an additional $0.1 million related to interest and fees in 2017 as a result of the ruling. In December 2017, the
Company entered into a Settlement Agreement and paid approximately $0.6 million to settle all claims associated with this matter.

15. Related Party Transactions

In May 2011, the Company received a short term unsecured loan facility of up to $1.7 million from SynBio (the “SynBio Loan”),
an affiliate of the Company. In connection with the APA, the Company made a series of payments during the first two quarters of 2016
totaling approximately $0.3 million to creditors of Kevelt. Pursuant to the APA, such payments are considered direct offsets to the loan
with SynBio.

In  December  2016,  the  Company  entered  into  an  agreement  with  SynBio,  Pharmsynthez,  and  Kevelt  which  settled  all  amounts
owed on the SynBio Loan, Kevelt services provided to Xenetic in connection with the XBIO-101 Phase 2 project, and the purchase of drug
candidate supply from Kevelt sufficient to meet the needs of the XBIO-101 Phase 2 clinical trial. Pursuant to this agreement, the Company
transferred approximately $0.6 million to the counter parties. No amounts were outstanding under the SynBio Loan as of December 31,
2017 and 2016, respectively.

The Company has entered into various research, development, license and supply agreements with Shire, SynBio, Serum Institute
and Pharmsynthez, each a related party whose relationship, ownership, and nature of transactions is disclosed within other sections of these
footnotes.

During the years ended December 31, 2017 and 2016, the Company received research and consulting services from a director of
Pharmsynthez,  a  controlling  stockholder  of  the  Company.  The  total  amount  of  services  received  was  approximately  $0.1  million  for  the
years ended December 31, 2017 and 2016, respectively. This consulting agreement was terminated in July 2017.

Please  refer  to  Note  4, Significant  Strategic  Drug  Development  Collaborations  –  Related  Parties,  Note  8, Hybrid  Debt
Instruments, and Note 11, Stockholder’s Equity, for details on arrangements with collaboration partners and non-employee directors that are
also related parties.

16.

Subsequent Events

The Company performed a review of events subsequent to the balance sheet date through the date the financial statements were

issued and determined that there were no such events requiring recognition or disclosure in the financial statements.

F-32

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
XENETIC BIOSCIENCES, INC.

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016

Valuation Allowance
on Deferred Tax
Assets

Balance 
Beginning of
Period

Additions 
(Deductions)
Charged to 
(from) Income 
Tax Expense

2017    $
2016    $

(21,503,782)    
(15,324,438)    

(1,261,157)    
(6,179,344)    

Other Changes
to Valuation 
Allowance

Balance
End of Period

–    $
–    $

(22,764,939)
(21,503,782)

F-33

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

Not applicable.

ITEM 9A – CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our  management,  with  the  participation  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  evaluated  the  effectiveness  of  our
disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the
“Exchange Act”), as of the end of the period covered by this Annual Report on Form 10-K.

Based  on  this  evaluation  our  management,  including  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  concluded  that,  as  of
December  31,  2017,  our  disclosure  controls  and  procedures  are  designed  at  a  reasonable  assurance  level  and  are  effective  to  provide
reasonable  assurance  that  information  we  are  required  to  disclose  in  reports  that  we  file  or  submit  under  the  Exchange Act  is  recorded,
processed,  summarized,  and  reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms,  and  that  such  information  is
accumulated  and  communicated  to  our  management,  including  our  principal  executive  and  principal  financial  officers,  or  persons
performing similar functions, 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 such term is defined
in Rule 13a-15(f) of the Exchange Act. Management, under the supervision and with the participation of our Chief Executive Officer and
Chief Financial Officer, conducted an assessment of the design and effectiveness of our internal control over financial reporting as of the
end  of  the  period  covered  by  this Annual  Report  on  Form  10-K.  In  making  its  assessment  of  internal  control  over  financial  reporting,
management used the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission in Internal
Control  —  Integrated  Framework  (2013  Framework).  Based  on  this  assessment,  our  management  concluded  that,  as  of  the  end  of  the
period covered by this Annual Report on Form 10-K, our internal control over financial reporting was effective based on the criteria set
forth by COSO of the Treadway Commission in Internal Control — Integrated Framework.

This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial
reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to an exemption for non-
accelerated filers set forth in Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

Changes in Internal Control Over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the period covered by this Annual Report
on Form 10-K that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Limitations on Effectiveness of Controls and Procedures

In  designing  and  evaluating  the  disclosure  controls  and  procedures,  management  recognizes  that  any  controls  and  procedures,  no  matter
how  well  designed  and  operated,  can  provide  only  reasonable  assurance  of  achieving  the  desired  control  objectives.  The  Company’s
internal control over financial reporting includes those policies and procedures that:

(1)

(2)

(3)

Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the
Company’s assets;
Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that the Company’s receipts and expenditures are being made only in accordance
with authorizations of the Company’s management and directors; and
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.

Management, including the Company’s principal executive and principal financial officers, or persons performing similar functions, does
not  expect  that  the  Company’s  internal  controls  will  prevent  or  detect  all  errors  and  all  fraud. A  control  system,  no  matter  how  well
designed and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the
design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to
their costs. Because of the inherent limitations in all control systems, no evaluation of internal controls can provide absolute assurance that
all control issues and instances of fraud, if any, have been detected. Also, any evaluation of the effectiveness of controls in future periods
are subject to the risk that those internal controls may become inadequate because of changes in business conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

ITEM 9B – OTHER INFORMATION

None.

57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
ITEM 10 – DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be filed
with the SEC in connection with the Company’s 2018 Annual Meeting of Stockholders within 120 days of the end of the Company’s fiscal
year ended December 31, 2017 and is incorporated herein by reference.

ITEM 11 – EXECUTIVE COMPENSATION

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be filed
with the SEC in connection with the Company’s 2018 Annual Meeting of Stockholders within 120 days of the end of the Company’s fiscal
year ended December 31, 2017 and is incorporated herein by reference.

ITEM  12  –  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED
STOCKHOLDER MATTERS

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be filed
with the SEC in connection with the Company’s 2018 Annual Meeting of Stockholders within 120 days of the end of the Company’s fiscal
year ended December 31, 2017 and is incorporated herein by reference.

ITEM 13 – CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be filed
with the SEC in connection with the Company’s 2018 Annual Meeting of Stockholders within 120 days of the end of the Company’s fiscal
year ended December 31, 2017 and is incorporated herein by reference.

ITEM 14 – PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this Item will be set forth in the Company’s definitive proxy statement or information statement to be filed
with the SEC in connection with the Company’s 2018 Annual Meeting of Stockholders within 120 days of the end of the Company’s fiscal
year ended December 31, 2017 and is incorporated herein by reference.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 15 – EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

PART IV

(a)

The following is filed as part of this Annual Report on Form 10-K:
·

Consolidated  Financial  Statements:  The  consolidated  financial  statements  and  report  of  independent  registered  public
accounting firm required by this item are included in Part II, Item 8;
Financial Statement Schedules:  Schedule II, Valuation and Qualifying Accounts, is included in Part II, Item 8.

·
All other schedules are omitted because they are not applicable or not required, or because the required information is shown either in
the consolidated financial statements or in the notes thereto.

(b)

Exhibits: The  exhibits  which  are  filed  or furnished  with  this Annual  Report  on  Form  10-K  or  which  are  incorporated  herein  by
reference are set forth in the Exhibit Index beginning on page 60 which is incorporated herein by reference.

ITEM 16 – FORM 10-K SUMMARY

Not applicable.

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form

Filing Date

Exhibit
Number

Filed
Herewith

EXHIBIT INDEX

2.1
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8

3.9

4.1
4.2

4.3

4.4

4.5

  Scheme of Arrangement (court order)
  Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Amendment to Articles of Incorporation
  Certificate of Change Pursuant to NRS 78.209
  Certificate of Amendment to Articles of Incorporation
  Amended and Restated Bylaws
  Form of Amended and Restated Certificate of Designation of

Preferences, Rights and Limitations of Series A Preferred Stock

8-K
S-1
8-K
8-K
10-Q  
10-Q  
8-K
8-K
S-1/A  

01/29/2014  
11/21/2011  
02/12/2013  
02/27/2013  
01/10/2014  
01/10/2014  
09/30/2015  
02/27/2017  
10/27/2016  

  Second Amended and Restated Certificate of Designation of Preferences,

S-1/A  

10/31/2016 

Rights and Limitations of Series B Preferred Stock
  Form of Common Stock Certificate of the Registrant
  Xenetic Biosciences, Inc. Shareholder Voting Agreement dated October

26, 2016 between Xenetic Biosciences Inc. and SynBio, LLC

S-1/A  
S-1/A  

07/14/2016  
10/27/2016  

2.1
3.1
3.1
3.1
3.1
3.2
3.1
3.1
3.8

3.9

4.1
4.2

  SynBio LLC Warrant to Purchase Common Stock of Xenetic Bioscience,

10-K  

04/15/2015  

10.2

Incorporated

  Serum Institute of India Limited Warrant to Purchase Common Stock of

10-K  

04/15/2015  

10.03

Xenetic Bioscience, Incorporated

  Firdaus Jal Dastoor Warrant to Purchase Common Stock of Xenetic

10-K  

04/15/2015  

10.04

Bioscience, Incorporated

4.6
4.7
4.8
4.9
4.10
4.11
4.12

  Form of Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Amended and Restated Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Common Stock Purchase Warrant
  Form of Ten Percent (10%) Senior Secured Convertible Promissory Note  
  Form of Ten Percent (10%) Junior Secured Convertible Promissory Note

8-K
8-K
8-K
8-K
S-1/A  
8-K
8-K

11/16/2015  
11/16/2015  
11/16/2015  
07/08/2016  
10/31/2016  
11/16/2015  
07/08/2016  

10.3
10.4
10.6
10.3
10.53
10.2
10.2

– Due Deferral End Date

4.13

  Form of Amended and Restated Ten Percent (10%) Senior Secured

Convertible Promissory Note

4.14

  Registration Rights Agreement, dated July 1, 2015, between Xenetic

Bioscience, Inc. and OJSC Pharmsynthez

4.15
10.1

  Form of First Amendment to Registration Rights Agreement
  Possible Offer for Xenetic Biosciences plc by General Sales & Leasing,

8-K

8-K

8-K
8-K

11/16/2015  

10.5

07/08/2015  

10.3

11/16/2015  
10/21/2013  

10.8
9.1

Inc., dated October 21, 2013

10.2

  Recommended Acquisition of Xenetic Biosciences plc by General Sales

8-K/A  

11/25/2013  

10.3

10.4

10.5†

& Leasing, Inc. including Scheme of Arrangement

  Announcement of Recommended Offer by General Sales and Leasing,
Inc. for shares of Xenetic Biosciences plc, dated November 12, 2013

  Agreement of Conveyance, Transfer and Assignment of Subsidiaries and
Assumption of Obligations dated November 12, 2013 between General
Sales Inc., Leasing, Inc., Oxbridge Technology Partners, SA, Shift It
Media Company and General Aircraft, Inc.

  Form of Rules of the Lipoxen plc Unapproved Share Option Plan dated
July 18, 2000 (as amended by a resolution of the board of directors of
Lipoxen plc passed on March 14, 2006)

8-K

11/25/2013  

10-K  

11/27/2013  

9.1

9.2

9.3

10-K  

04/15/2014  

10.5

10.6†

  Form of Xenetic Biosciences plc 2007 Share Option Scheme and US

10-K  

04/15/2014  

10.6

Addendum (as established in 2007 and by resolution of shareholders in
2010 and awarded by board resolution in 2012)

60

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form   Filing Date  

Exhibit
Number  

Filed
Herewith

10.7†

  Form of Amended and Restated Xenetic Biosciences, Inc. Equity

  DEFR14A  

11/03/2017   Appendix

Incentive Plan, effective November 15, 2017

10.8

  Master Clinical Research Services Agreement between Novotech Pty

10-K  

04/15/2014  

Limited and Xenetic Biosciences plc dated Feb. 6, 2013

A
10.17

10.9†#   Employment Agreement, dated November 3, 2009, between Lipoxen plc

10-K/A  

02/18/2015  

10.01

and M. Scott Maguire

10.10

  Form of Lease for Ledgemont Research Center, Lexington,

10-K/A  

02/18/2015  

10.03

Massachusetts dated August 1, 2013 between One Ledgemont LLC and
Xenetic Bioscience, Inc.

10.11

  Stock Purchase Agreement, dated January 29, 2014, between Xenetic

10-K/A  

02/18/2015  

10.08

Biosciences, Inc. and Baxter Healthcare SA

10.12

  Stock Purchase Agreement Amendment No. 1, dated February 14, 2014,

 10-K/A  

02/18/2015  

10.09

between Xenetic Biosciences, Inc. and Baxter Healthcare SA
10.13#   Exclusive Research, Development and License Agreement, dated August
15, 2005, between Lipoxen Technologies Limited, Baxter Healthcare SA
and Baxter Healthcare Corporation

10-K/A  

02/18/2015  

10.10

10.14#   Letter Agreement, dated December 11, 2006, between Lipoxen

10-K/A  

02/18/2015  

10.11

Technologies Limited, Baxter Healthcare SA, Baxter Healthcare
Corporation and Serum Institute of India Limited

10.15#   Amendment to the Exclusive Research, Development and License

10-K/A  

02/18/2015  

10.12

Agreement, dated December 13, 2006, between Lipoxen Technologies
Limited, Baxter Healthcare SA and Baxter Healthcare Corporation
10.16#   Second Amendment to the Exclusive Research, Development and

License Agreement, dated May 28, 2009, between Lipoxen Technologies
Limited, Baxter Healthcare SA and Baxter Healthcare Corporation

10.17#   Amendment Number Four to the Exclusive Research, Development and
License Agreement, dated August 10, 2010, between Lipoxen
Technologies Ltd., Baxter Healthcare SA and Baxter Healthcare
Corporation

10-K/A  

02/18/2015  

10.13

10-K/A  

02/18/2015  

10.14

10.18#   Amendment Number Five to the Exclusive Research, Development and

10-K/A  

02/18/2015  

10.15

License Agreement, dated September 15, 2010, between Lipoxen
Technologies Ltd., Baxter Healthcare SA and Baxter Healthcare
Corporation

10.19#   Form of Sixth Amendment to the Exclusive Research, Development and
License Agreement, dated January 29, 2014, between Lipoxen
Technologies Limited, Baxter Healthcare SA and Baxter Healthcare
Corporation

10-K/A  

02/18/2015  

10.16

10.20#   Agreement on Co-Development and the Terms of Exclusive License

10-K/A  

02/18/2015  

10.18

dated August 4, 2011 between Lipoxen plc, Lipoxen Technologies LTD
and SynBio LLC

10.21#   Subscription Agreement in respect of ordinary shares in the capital of

10-K/A  

02/18/2015  

10.19

Lipoxen plc dated August 4, 2011 between SynBio LLC and Lipoxen plc

10.22#   Collaboration, License and Development Agreement, dated November
11, 2009, between Pharmsynthez ZAO and Lipoxen Technologies Ltd.

10-K/A  

02/18/2015  

10.20

10.23#   Exclusive Patent and Know How License and Manufacturing Agreement,

10-K/A  

02/18/2015  

10.21

dated August 4, 2011, between Lipoxen plc, Lipoxen Technologies Ltd
and Serum Institute of India Limited

10.24†   Employment Agreement, dated April 30, 2012, between Xenetic

10-K/A  

02/18/2015  

10.23

Bioscience, Inc. and Dr. Henry Hoppe IV.

10.25

  Intellectual Property Assignment between Dmitry Genkin, FDS Pharma,

10-K  

04/15/2015  

10.1

Lipoxen Technologies Limited and Xenetic Biosciences Inc.

10.26

  Securities Purchase Agreement, dated May 2015, between Xenetic

8-K

07/08/2015  

10.1

Bioscience, Inc. and OJSC Pharmsynthez

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibit Index

Form   Filing Date  

Exhibit
Number  

Filed
Herewith

10.27

  Security Agreement dated July 1, 2015, between Xenetic Bioscience, Inc.

and OJSC Pharmsynthez

10.28

  Subsidiary Guarantee dated July 1, 2015, between Xenetic Bioscience,

Inc. and OJSC Pharmsynthez

10.29
10.30#   Settlement Agreement, dated August 27, 2015, between Xenetic

  Form of Assignment and Assumption Agreement

Biosciences (UK) Limited, Xenetic Biosciences, Inc., Lipoxen
Technologies Limited and Colin Hill

10.31

  Form of Asset Purchase Agreement, dated as of November 13, 2015, by
and among Xenetic Biosciences, Inc., Lipoxen Technologies, LTD, a
U.K. corporation, AS Kevelt, an Estonian company and OJSC
Pharmsynthez

10.32
10.33
10.34
10.35

  Form of First Amendment to Securities Purchase Agreement
  Form of First Amendment to Security Agreement
  Form of First Amendment to Subsidiary Guarantee
  Form of Transition, Services and Resupply Agreement by and among

Xenetic Bioscience, Inc., AS Kevelt and OJSC Pharmsynthez

10.36†   Letter Agreement re. Appointment of Non – Employee, Independent

Director of Xenetic Biosciences, Inc. for Roger D. Kornberg dated
February 2016

10.37†   Deferred Salary Security Agreement, dated July 1, 2016 between Xenetic

Bioscience, Inc. and M. Scott Maguire

10.38†   Letter Agreement re. Appointment of Non – Employee, Independent

Director of Xenetic Biosciences, Inc. for Jeffrey F. Eisenberg dated July
8, 2016

10.39†  

  Letter Agreement re. Appointment of Non – Employee, Independent
Director of Xenetic Biosciences, Inc. for Dr. Edward J. Benz dated
November 18, 2016

10.40†   Employment Agreement, dated December 1, 2016, between Xenetic

Biosciences, Inc. and Jeffrey Eisenberg

10.41†   Employment Agreement, dated January 1, 2017 between Xenetic

Biosciences, Inc. and Curtis Lockshin

10.42†   Employment Agreement, dated March 23, 2017 between Xenetic

Biosciences, Inc. and James F. Parslow

10.43†   Inducement Award Agreement, dated April 3, 2017, between Xenetic

Biosciences, Inc. and James F. Parslow

8-K

8-K

8-K
8-K

07/08/2015  

10.4

07/08/2015  

10.5

07/08/2015  
09/02/2015  

10.7
10.1

8-K

11/16/2015  

10.1

8-K
8-K
8-K
8-K

8-K

8-K

8-K

11/16/2015  
11/16/2015  
11/16/2015  
11/16/2015  

10.7
10.9
10.10
10.11

02/29/2016  

10.1

07/08/2016  

10.1

07/12/2016  

10.1

8-K

11/22/2016  

10.1

8-K

8-K

8-K

8-K

12/6/2016

10.1

01/04/2017  

10.1

04/04/2017  

10.1

04/04/2017  

10.2

10.44†   Form of Indemnity Agreement by and between Xenetic Biosciences, Inc.

10-Q  

08/14/2017  

10.1

and each of its directors and executive officers

10.45†   Amended and Restated Employment Agreement, dated October 26, 2017,

between Xenetic Biosciences, Inc. and Jeffrey Eisenberg

10.46#   Right to Sublicense Agreement, dated October 27, 2017, by and among

Xenetic Biosciences, Inc., Baxalta Incorporated, Baxalta US Inc., and
Baxalta GmbH

10.47†   Settlement Agreement, dated November 3, 2017, by and among M. Scott
Maguire, Xenetic Biosciences (UK) Limited and Lipoxen Technologies,
Limited

10.48†   Letter Agreement re. Appointment of Non – Employee, Independent

Director of Xenetic Biosciences, Inc. for Adam Logal dated October 11,
2017

10.49†   Letter Agreement re. Appointment of Non – Employee, Independent

21.1
23.1
24.1
31.1

31.2

32.1*

Director of Xenetic Biosciences, Inc. for James E. Callaway dated
October 11, 2017
  List of Subsidiaries
  Consent of Marcum LLP
  Power of Attorney (included on signature page) 

Certification of Principal Executive Officer, as required by Rule 13a-
14(a) or Rule 15d-14(a)
Certification of Principal Financial Officer, as required by Rule 13a-
14(a) or Rule 15d-14(a)
Certification of Principal Executive Officer and Principal Financial
Officer, as required by Rule 13a-14(b) or Rule 15d-14(b) and
Section 1350 of Chapter 36 of Title 18 of the United States Code
(18 U.S.C. §1350)

101.INS   XBRL Instance Document.
101.SCH   XBRL Taxonomy Extension Schema Document.
101.CAL   XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF   XBRL Taxonomy Extension Definition Linkbase Document.

X

X

X

X

X

X
X
X
X

X

X

X
X
X
X

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
101.LAB   XBRL Taxonomy Extension Label Linkbase Document.
101.PRE   XRBL Taxonomy Extension Presentation Linkbase Document.

X
X

  †
#

Indicates a management contract or any compensatory plan, contract or arrangement.
Application  has  been  made  with  the  Securities and  Exchange  Commission  to  seek  confidential  treatment  of  certain  confidential
material contained in this document. Omitted material for which confidential treatment has been requested has been filed separately
with the Securities and Exchange Commission.

  * This  certification  is  deemed  not  filed  for  purposes  of  Section  18  of  the  Securities  Exchange Act  of  1934,  as  amended,  or  otherwise
subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933,
as amended, or the Securities Exchange Act of 1934, as amended.

62

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report

to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 30, 2018

By:

XENETIC BIOSCIENCES, INC.

/s/ JEFFREY F. EISENBERG
Jeffrey F. Eisenberg
Chief Executive Officer

POWER OF ATTORNEY AND SIGNATURES

We, the undersigned officers and directors of Xenetic Biosciences, Inc., hereby severally constitute and appoint Jeffrey F. Eisenberg,
our true and lawful attorney, with full power to him, to sign for us in our names in the capacities indicated below, all amendments to this
report, and generally to do all things in our names and on our behalf in such capacities to enable Xenetic Biosciences, Inc. to comply with
the provisions of the Securities Exchange Act of 1934, as amended, and all requirements of the Securities and Exchange Commission.

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on

behalf of the registrant and in the capacities indicated below on the 30th day of March, 2018.

Signature

Title(s)

/s/ JEFFREY F. EISENBERG
Jeffrey F. Eisenberg

  Chief Executive Officer and Director

(Principal Executive Officer)

/s/ JAMES PARSLOW
James Parslow

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

/s/ JAMES CALLAWAY
James Callaway

  Director

/s/ FIRDAUS JAL DASTOOR FCS
Firdaus Jal Dastoor FCS

  Director

/s/ DMITRY GENKIN
Dmitry Genkin

/s/ ROMAN KNYAZEV
Roman Knyazev

/s/ ROGER KORNBERG
Roger Kornberg

/s/ ADAM LOGAL
Adam Logal

  Director

  Director

  Director

  Director

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
   
 
   
 
 
 
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
 
 
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
 
   
 
   
 
 
 
 
 
 
Exhibit 10.45

XENETIC BIOSCIENCES INC.

AMENDED AND RESTATED EMPLOYMENT AGREEMENT

This Amended  and  Restated Employment Agreement (“Agreement”) is entered into as of this 26th  day  of October,  2017 by and
between Xenetic Biosciences, Inc., a Nevada corporation with a principal place of business in Lexington, Massachusetts (the “Company”),
and Jeffrey Eisenberg, an individual (the “Executive”).

WHEREAS,  the  Company  and  Executive  previously  entered  into  an  employment  agreement  on  December  1,  2016  to  employ

Executive as the Chief Operating Officer of the Company (the “Prior Agreement”);

WHEREAS, the Company and Executive desire to amend and restate the Prior Agreement in its entirety to employ Executive as

the Chief Executive Officer of the Company on the terms and conditions contained in this Agreement.

WHEREAS, the Company and the Executive wish to set forth the terms and conditions for the employment of the Executive by

the Company;

NOW  THEREFORE,  in  consideration  of  the  mutual  covenants  and  agreements  contained  herein,  and  other  good  and  valuable
consideration the receipt of which is hereby acknowledged, the Company and the Executive hereby agree to amend and restate the Prior
Agreement and the parties mutually agree as follows:

Section 1. Term of Employment.

(a)              General. The Company will employ Executive, and Executive will be employed by the Company, for the period set
forth  in  Section  1(b),  in  the  positions  set  forth  in  Section  2,  and  upon  the  other  terms  and  conditions  herein  provided  commencing  on
October 26, 2017 (the “Effective Date”).

(b)              Term. The initial term of employment under this Agreement (the “Initial Term”) shall be for the period beginning on
the  Effective  Date  and  ending  on  the  first  anniversary  thereof,  unless  earlier  terminated  as  provided  in  Section  7.  The  Initial  Term  shall
automatically be extended for successive one year periods (each, an “Extension Term” and, collectively with the Initial Term, the “Term”),
unless  either  party  hereto  gives  notice  of  non-extension  to  the  other  no  later  than  90  days  prior  to  the  expiration  of  the  then-applicable
Term. The Executive’s employment with the Company shall be “at will,” meaning that the Executive’s employment may be terminated by
the Company or the Executive at any time and for any reason.

(c)              Location. During the Term, the Executive’s principal place of employment shall be in Miami, Florida or Lexington,
MA, at the discretion of the Executive. The Executive acknowledges that Executive’s duties and responsibilities shall require the Executive
to travel on business to the extent reasonably necessary to fully perform Executive’s duties and responsibilities hereunder.

Section 2. Duties and Exclusivity.

(a)              During the Term, the Executive (i) shall serve as Chief Executive Officer of the Company, with responsibilities, duties
and authority customary for such position, subject to direction by the Board of Directors of the Company (the “Board”), (ii) shall report
directly to the Board; (iii) shall devote substantially all the Executive’s working time and efforts to the business and affairs of the Company
and its subsidiaries; and (iv) agrees to observe and comply with the Company’s rules and policies as adopted by the Company from time to
time. The Executive’s duties, responsibilities and authority may include services for one or more subsidiaries of the Company.

(b)              Notwithstanding anything to the contrary in Section 2(a) above, the Executive may (i) serve as a director, trustee or
officer or otherwise participate in not-for-profit educational, welfare, social, religious and civic organizations; and (ii) with the advanced
consent of the Board, serve on the board of directors of other companies, to the extent that such other activities, either individually or in the
aggregate, do not inhibit or interfere with the performance of the Executive’s duties under this Agreement. By approving this Agreement,
the Board consents to the Executive’s service as a director at Mabvax Therapeutics, Inc.

(c)              Board Membership. Executive shall serve as a member of the Board until the term of his directorship expires and he is
not re-elected or his earlier resignation or removal from the Board. During the Term, the Nominating and Corporate Governance Committee
will  recommend  the  Executive  for  reelection  to  the  Board.  Executive’s  service  as  a  Board  member  shall  be  without  further  cash
compensation. At the request of the Board, Executive shall resign from the Board and any committees thereof effective immediately upon
the termination of Executive’s employment with the Company for any reason and, in the absence of any other written resignation proffered
to the Board, this Agreement shall constitute such a written resignation.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(d)              Exclusivity. The Executive hereby represents to the Company that: (i) the execution and delivery of this Agreement by
the Executive and the Company and the performance by the Executive of the Executive’s duties hereunder do not and shall not constitute a
breach  of,  conflict  with,  or  otherwise  contravene  or  cause  a  default  under,  the  terms  of  any  other  agreement  or  policy  to  which  the
Executive is a party or otherwise bound or any judgment, order or decree to which the Executive is subject; (ii) that the Executive has no
information (including, without limitation, confidential information and trade secrets) relating to any other Person which would prevent, or
be  violated  by,  the  Executive  entering  into  this Agreement  or  carrying  out  his  duties  hereunder;  (iii)  the  Executive  is  not  bound  by  any
agreement with any previous employer or other party to refrain from (A) competing with the business of, or (B) soliciting the customers of,
that employer or party, in each case, which would be violated by your employment with the Company; and (iv) the Executive understands
the Company will rely upon the accuracy and truth of the representations and warranties of the Executive set forth herein and the Executive
consents to such reliance.

(e)              Deemed Resignation. Upon termination of Executive’s employment for any reason, Executive shall be deemed to have
resigned  from  all  offices,  if  any,  then  held  with  the  Company  or  any  of  its  subsidiaries,  and,  at  the  Company’s  request,  Executive  shall
execute such documents as are necessary or desirable to effectuate such resignations.

Section 3. Compensation.

(a)             

Salary.  In  consideration  of  all  of  the  services  rendered  by  the  Executive  under  the  terms  of  this Agreement,  the
Company shall pay to the Executive a base salary at the annualized rate of Three Hundred Thousand Dollars United States ($300,000.00)
per annum, less payroll deductions and all required withholdings. Executive’s Base Salary shall be subject to annual review and upward
adjustment  only  by  the  Board  or  a  committee  thereof,  beginning  in  fiscal  2018.  The  Base  Salary  shall  be  paid  in  accordance  with  the
customary payroll practices of the Company in effect from time to time. The Executive’s salary, as adjusted from time to time under this
Section 3(a), is referred to as (“Base Salary”).

(b)              Annual Bonus. With respect to each Company fiscal year that ends during the Term, commencing with fiscal year
2017,  the  Executive  shall  be  eligible  to  receive  an  annual  performance-based  cash  bonus  (the  “Annual  Bonus”)  which  shall  be  payable
based upon the attainment of individual and/or Company performance goals established by the Board or a committee thereof. The target
amount of such Annual Bonus shall equal 50% of Executive’s Base Salary in the year to which the Annual Bonus relates,  provided that the
actual amount of the Annual Bonus may be greater or less than such target amount (the “Target Bonus”). Each Annual Bonus, if any, for a
fiscal  year  shall  be  payable,  less  payroll  deductions  and  all  required  withholdings,  not  later  than  the  fifteenth  day  of  the  third  month
following the end of such year. Except as provided in Section 7, notwithstanding any other provision of this Section 3(b), no bonus shall be
payable with respect to a Company fiscal year unless the Executive remains continuously employed with the Company until the last day of
such year.

(c)             

Reimbursement  of  Expenses.  The  Company  will  promptly  reimburse  Executive  for  all  reasonable  out-of-pocket
business expenses that are incurred by Executive in furtherance of the Company’s business in accordance with the Company’s policies with
respect  thereto  as  in  effect  from  time  to  time.  Without  limiting  the  foregoing,  the  Company  shall  reimburse  the  Executive  for  the
Executive’s reasonable travel and lodging expenses in connection with the Executive’s travel for business purposes between his primary
residence in Miami-Dade County, Florida and Lexington, Massachusetts or other business locations of the Company and its subsidiaries
and the Company shall withhold from such payment all amounts required to be deducted or withheld under applicable law. The Executive
shall be reimbursed by the Company for the reasonable attorneys’ fees and costs incurred by him in connection with the negotiation and
preparation  of  this Agreement  (and  related  equity  award  documentation),  up  to  a  maximum  of  $5,000  provided  that  the  Executive  shall
submit invoices to the Company within ninety (90) days of incurrence of the expense, and the Company shall reimburse Executive within
sixty (60) days thereafter.

(d)             

Fringe Benefits.  In  addition  to  any  benefits  provided  by  this Agreement,  Executive  shall  be  entitled  to  participate
generally in all employee benefit, welfare and other plans, practices, policies and programs and fringe benefits maintained by the Company
from time to time on a basis no less favorable than those provided to other similarly-situated executives of the Company. The Executive
understands that, except when prohibited by applicable law, the Company’s benefit plans and fringe benefits may be amended, enlarged,
diminished or terminated prospectively by the Company from time to time, in its sole discretion, and that such shall not be deemed to be a
breach  of  this Agreement.  Regardless  of  where  the  Executive  is  based,  the  Company  shall  procure  and  pay  for  a  comprehensive  health
check for the Executive once per year during the Term, until the termination of the Executive’s employment, to be carried out by a medical
professional agreeable to the Executive (acting reasonably).

(e)              Vacation. Executive shall be entitled to accrue four (4) weeks of paid vacation days per year in accordance with and
subject  to  the  terms  of  the  Company’s  vacation  policy  applicable  to  other  executive  officers  of  the  Company,  as  it  may  be  amended
prospectively from time to time.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Section 4. Insurance; Indemnification.

During Executive’s employment with the Company, the Company shall maintain the insurance it currently has with respect to (i)
directors’ and officers’ liability, (ii) errors and omissions and (iii) general liability insurance providing coverage to Executive to the same
extent  as  other  senior  executives  and  directors  of  the  Company.  Executive’s  coverage  under  such  insurance  shall  terminate  upon
Executive’s leaving of the Company’s employ for any reason. The Executive will be entitled to indemnification with respect to Executive’s
services  provided  hereunder  pursuant  to  Nevada  law,  the  terms  and  conditions  of  Company’s  articles  of  incorporation  and/or  bylaws,
Company’s directors and officers (“D&O”) liability insurance policy, and Company’s standard indemnification agreement for directors and
officers as executed by Company and Executive.

Section 5. Equity Awards.

(a)              Restricted Stock Unit Grant. The Company shall grant to the Executive on the Effective Date restricted stock units (the
“RSUs”) under the Company’s Amended and Restated Xenetic Biosciences, Inc. Equity Incentive Plan, adopted by the Board of Directors
on October 11, 2017, as amended from time to time (the “Plan”) for 50,000 shares of the Company’s common stock. The RSUs shall vest
one-third upon the first anniversary of the Effective Date, one-third upon the second anniversary of the Effective Date and one-third upon
the third anniversary of the Effective Date, provided the Executive remains employed with the Company on the applicable vesting date and
further provided that, in the event of (i) a Change in Control, as defined in the Plan, while Executive is employed by the Company, any
unvested portion of the RSUs shall vest immediately upon the Change in Control, or (ii) a termination of this Agreement by the Company
under Section 7(b) or the Executive under Section 7(c), any unvested portion of the RSUs shall vest immediately upon such termination.
The RSUs (including the distribution of any shares of the Company’s common stock issuable pursuant thereto) shall be subject to the terms
of the Plan, and a Restricted Stock Unit Agreement in a form acceptable to the Committee, which shall include the terms provided herein.
The Company represents and warrants to the Executive that (i) this Agreement and the RSUs have been duly authorized by the Company’s
Compensation Committee of the Company’s Board of Directors (the “Compensation Committee”) and are the valid and binding obligations
of the Company, enforceable in accordance with their respective terms; and (ii) the grant of the RSUs does not violate applicable law or
Nasdaq listing requirements.

(b)              Delivery  of  Shares.  The  Restricted  Stock  Unit Agreement  described  in  Section  5(a)  shall  require  the  Company  to
deliver shares of Company’s Common Stock (as defined in the Plan) in satisfaction of the vested RSUs granted under such Agreement to
the  Participant  or  direct  its  transfer  agent  to  register  such  shares  in  book  entry  form,  upon,  but  in  no  event  later  than  thirty  (30)  days
following, the earlier of: (i) Participant’s “separation from service” as defined for purposes of Code Section 409A (as defined below), or
(ii) a Change in Control that constitues a change in the ownership of, effective control of, or a change in the ownership of a substantial
portion of the assets of, the Company within the meaning of Code Section 409A (collectively, the “Delivery Event”); provided, however,
that the delivery of shares shall be delayed until the earlier of (A) six months following separation from service, or (B) the Participant’s
death, if necessary to comply with the requirements of Code Section 409A. All shares underlying vested Restricted Stock Units shall be
delivered  to  Participant  upon  a  Delivery  Event  regardless  as  to  the  reason  triggering  such  Delivery  Event  (including  the  reason  the
Participant’s service is terminated).

(c)              Stock Option Grant. The Company shall grant to Executive on the Effective Date a stock option to purchase 250,000
shares of common stock of the Company (the “Option”) under the Plan at an exercise price equal to the fair market value of the Company’s
common stock on the grant date. Fifty percent of the Option shall vest one-third upon the first anniversary of the Effective Date, one-third
upon the second anniversary of the Effective Date and one-third upon the third anniversary of the Effective Date, a portion of the Option to
purchase 100,000 shares of common stock of the Company shall vest upon the achievement of key clinical milestones for XBIO-101 as
further described in the Option award agreements, and a portion of the Option to purchase 25,000 shares of common stock of the Company
shall  vest  upon  the  achievement  of  key  development  milestones  related  to  PSA  as  further  described  in  the  Option  award  agreements,
provided the Executive remains employed with the Company on the applicable vesting date and further provided that, in the event of (i) a
Change in Control, as defined in the Plan, while  Executive  is  employed  by  the  Company,  any  unvested  portion  of  the  Option  shall  vest
immediately  upon  the  Change  in  Control,  or  (ii)  a  termination  of  this Agreement  by  the  Company  under  Section  7(b)  or  the  Executive
under Section 7(c), any unvested portion of the Option shall vest immediately upon such termination. Notwithstanding the foregoing in no
event may (i) Executive exercise the Option prior to the Company receiving shareholder approval of an increase in the number of shares of
common stock authorized under the Plan which amendment to the Plan shall include provision for the issuance of shares of common stock
underlying the Option; and (ii) if shareholder approval is not obtained for any reason on or prior to October 11, 2018, the Option shall be
cancelled and of no further force and effect. A cancellation of the Option shall in no event be deemed a breach of this Agreement. The
Option shall be evidenced in writing by, and subject to the terms and conditions of, the Plan or such new plan covering the Option with
terms that are the same as or materially similar to the terms of the Plan and, except as otherwise set forth herein, the Company’s standard
form of stock option agreement, which agreement shall expire ten (10) years from the date of grant except as otherwise provided herein, in
the stock option agreement or the Plan. The Executive shall be eligible to receive from time to time additional equity awards under the Plan.
The Company represents and warrants to the Executive that (i) this Agreement and the Option have been duly authorized by the Company’s
Board of Directors or a committee thereof and are the valid and binding obligations of the Company, enforceable in accordance with their
respective terms, including the Company’s right to terminate the Option if no stockholder consent is obtained in a timely manner; and (ii)
the grant of the Option does not violate applicable law or Nasdaq listing requirements.

3

 
 
 
 
 
 
 
 
 
 
 
 
(d)              Extension of Exercise Period. Except with respect to the Incentive Stock Option granted to the Executive on December
2, 2016, all options previously granted to Executive are hereby amended to, and all options granted in the future shall allow Executive upon
termination of employment for any reason other than Cause to exercise the vested stock options for a period of the lesser of twelve months
following termination or the 10 year expiration date set forth in the option agreement.

(e)              Sale of Shares. Executive agrees that he will not loan or pledge any securities of the Company owned by him or which
he  may  accrue  in  the  future  through  Options  or  other  equity  awards  as  collateral  for  any  indebtedness  except  with  the  Committee’s
approval.

Section 6. Compliance with Company Policy.

During the Term, the Executive shall observe all Company rules, regulations, policies, procedures and practices in effect from time
to time, including, without limitation, such policies and procedures as are contained in the Company policy and procedures manual, as may
be amended or superseded from time to time.

Section 7. Termination of Employment.

Executive’s employment with the Company may be terminated during Term of this Agreement for any of the following reasons:

(a)              By The Company For Cause. At any time during the Term, the Company may terminate Executive’s employment
hereunder for Cause. For purposes of this Agreement, “Cause” shall mean the occurrence of any of the following events: (i) conduct by
Executive constituting a material act of willful misconduct in connection with the performance of his duties, including, without limitation,
misappropriation of funds or property of the Company or any of its affiliates other than the occasional, customary and de minimis use of
Company  property  for  personal  purposes;  (ii)  the  commission  by  Executive  of  a  felony  or  any  misdemeanor  involving  moral  turpitude,
deceit, dishonesty or fraud, or conduct by Executive that would reasonably be expected to result in material injury to the Company if he
were retained in his position; (iii) continued, willful and deliberate non-performance by Executive of his duties hereunder (other than by
reason  of  Executive’s  physical  or  mental  illness,  incapacity  or  disability)  which  has  continued  for  more  than  thirty  (30)  days  following
written  notice  of  such  non-performance  from  the  Company;  (iv)  a  material  breach  by  Executive  of  any  of  the  provisions  contained  in
Section 9 of this Agreement; (v) a material violation by Executive of the Company’s employment policies which has continued for more
than  thirty  (30)  days  following  written  notice  of  such  violation  from  the  Company;  or  (vi)  willful  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  willful
inducement  of  others  to  fail  to  cooperate  or  to  produce  documents  or  other  materials.  In  the  case  of  any  termination  for  Cause,  the
Company shall provide written notice to the Executive setting forth the acts, circumstances and bases that constitute Cause for termination.

(b)             By The Company Without Cause.

At any time during the Term, the Company may terminate Executive’s employment hereunder without Cause. For purposes of this
Agreement,  non-renewal  of  the  Term  by  the  Company  other  than  due  to  Cause  shall  be  treated  as  a  termination  of  the  Executive’s
employment without Cause.

(c)             By The Executive.

At  any  time  during  the  Term,  Executive  may  terminate  his  employment  hereunder  for  any  reason,  including  but  not  limited  to
Good Reason. For purposes of this Agreement, “Good Reason” shall mean that Executive has complied with the “Good Reason Process”
(hereinafter  defined)  following  the  occurrence  of  any  of  the  following  events:  (i)  a  substantial  diminution  or  other  substantive  adverse
change, not consented to by Executive, in the nature or scope of Executive’s responsibilities, authorities, powers, functions or duties; (ii) a
breach by the Company of any of its other material obligations under this Agreement, including but not limited to failure of the Company to
make any material payment or provide any material benefit under this Agreement, (iii) the cancellation of the Option due to the failure of
the  Company  to  receive  shareholder  approval  of  an  increase  in  the  number  of  shares  of  common  stock  authorized  under  the  Plan  which
amendment to the Plan shall include provision for the issuance of shares of common stock underlying the Option, on or prior to October 11,
2018;  or  (iv)  a  change  in  the  geographic  location  at  which  Executive  must  perform  his  services  as  provided  under  this Agreement  to  a
location more than thirty miles from the locations selected by the Executive for providing his services from time to time as provided under
Section 1(c). A change in the employment of Executive to another affiliate of Company does not in and of itself constitute “Good Reason”
(i.e., absent any of the acts, circumstances or bases set forth in (i) through (iv) of this Section 7(c)). “Good Reason Process” shall mean that
(A)  Executive  reasonably  determines  in  good  faith  that  a  “Good  Reason”  event  has  occurred;  (B)  Executive  notifies  the  Company  in
writing of the occurrence of the Good Reason event within ninety (90) days of the occurrence of such event; (C) Executive cooperates in
good faith with the Company’s efforts, for a period not less than sixty (60) days following such notice, to modify Executive’s employment
situation  in  a  manner  acceptable  to  Executive  and  Company;  (D)  notwithstanding  such  efforts,  one  or  more  of  the  Good  Reason  events
continues to exist and has not been modified in a manner acceptable to Executive; and (E) Executive terminates his employment no later
than sixty (60) days after the end of the sixty (60) day cure period. If the Company cures the Good Reason event in a manner acceptable to
Executive during the sixty (60) day period, Good Reason shall be deemed not to have occurred.

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(d)             Right to Severance.

In the event the Company terminates Executive’s employment Without Cause or the Executive terminates employment for Good
Reason as provided in Section 7(c) and if Executive executes and does not revoke during any applicable revocation period a general release
of all claims against the Company and its affiliates in a form acceptable to the Company (a “Release of Claims”) within a reasonable period
of  time  specified  by  the  Company  and  in  compliance  with  applicable  law,  following  such  termination,  then  in  addition  to  any  accrued
obligations payable under Section 7(e)(i) below, the Company shall:

(i)              
Pay to the Executive, within thirty (30) days following the date of termination, an amount equal to one times
Executive’s  Base  Salary  (determined  after  disregarding  any  reduction  in  Base  Salary  that  constitutes  Good  Reason),  less
payroll deductions and all required withholdings;

(ii)             Pay to the Executive an amount equal to the product of (A) the amount of the Annual Bonus that would have been
payable to the Executive pursuant to Section 3(b) if the Executive was still employed as of December 31st of the then current
fiscal year in respect of the fiscal year in which employment termination occurs based on the Company’s achievement against
the performance goals applicable to such year (after deeming any individual goals to be met at the target level), and (B) the
ratio of (x) the number of days elapsed during the fiscal year during which such termination of employment occurs on or prior
to the date of such termination to (y) 365, payable as of the same time as annual bonuses are paid to other senior executives;
and

(iii)          Notify Executive of any right to continue group health plan coverage sponsored by the Company immediately prior
to Executive’s date of termination pursuant to the provisions of applicable law including, but not limited to, the provisions of
the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended (“COBRA”). If Executive elects to receive such
continued healthcare coverage, the Company shall directly pay, or reimburse Executive for, the premium for Executive and
Executive’s covered dependents, less the amount of Executive’s monthly premium contributions for such coverage prior to
termination,  for  the  period  commencing  on  the  first  day  of  the  first  full  calendar  month  following  such  employment
termination  through  the  earlier  of  (i)  the  last  day  of  the  month  during  the  first  twelve  months  following  the  date  of
termination,  following  the  date  the  Release  of  Claims  becomes  effective  and  irrevocable  and  (ii)  the  date  Executive  and
Executive’s covered dependents, if any, become eligible for healthcare coverage under another employer’s plan(s). Executive
shall notify the Company immediately if Executive becomes covered by a group health plan of a subsequent employer. After
the  Company  ceases  to  pay  premiums  pursuant  to  this  subsection,  Executive  may,  if  eligible,  elect  to  continue  healthcare
coverage at Executive’s expense in accordance the provisions of COBRA or other applicable law.

For purposes of this Section 7(d), Executive’s termination of employment at the end of the Term following an earlier notice of nonrenewal
by the Company shall be treated as a termination of the Executive’s employment by the Company without Cause as of the last day of the
Term.

(e)             Upon a termination of the Executive’s employment for any reason, (i) the Executive shall be entitled to receive: (A) any
portion of the Executive’s Base Salary through the date of employment termination not theretofore paid, (B) the Annual Bonus owed to the
Executive under Section 3(b) if it remains unpaid as of the date of such termination, (C) any expenses owed to the Executive under Section
3(c) above, (D) any accrued but unused vacation pay owed to the Executive pursuant to Section 3(e) above, and (E) any amount arising
from the Executive’s participation in, or benefits under, any employee benefit plans, programs or arrangements under Section 3(e), which
amounts shall be payable in accordance with the terms and conditions of such employee benefit plans, programs or arrangements.

(f)               The payments and benefits described in this Section 7 shall be the only payments and benefits payable in the event of

the Executive’s termination of employment for any reason.

Section 8. Survival of Obligations.

The obligations of the Executive as set forth in Section 4, Section 7 and Sections 9 through 17 below shall survive the term of this

Agreement and the termination of Executive’s employment hereunder regardless of the reason(s) therefor.

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Section 9. Non-Competition and Conflicting Employment.

(a)             During the Term, the Executive shall not, directly or indirectly, either as an Executive, employer, employee, consultant,
agent,  principal,  partner,  officer,  director,  shareholder,  member,  investor  or  in  any  other  individual  or  representative  capacity,  engage  or
participate in any business or business related activity of any kind that is in competition in any manner whatever with the business of the
Company  or  any  business  activity  related  to  the  business  in  which  the  Company  is  now  involved  or  becomes  involved  during  the
Executive’s employment. For these purposes, the current business of the Company is described in the Company’s Annual Report on Form
10-K for the year ended December 31, 2016. The Executive also agrees that, during his employment with the Company, he will not engage
in any other activities that materially conflict with his obligations to the Company, it being understood that activities approved by the Board
under Section 2(b) or otherwise in writing shall not be considered to violate this Section 9(a).

(b)              As a material inducement to the Company to continue the employment of the Executive, and in order to protect the

Company’s Confidential Information and good will, the Executive agrees that:

(i)               For a period of twelve (12) months following termination of the Executive’s employment with the Company or its
affiliates for any reason, Executive will not directly or indirectly solicit or divert or accept business relating in any manner to
Competing  Products  or  to  products,  processes  or  services  of  the  Company,  from  any  of  the  customers  or  accounts  of  the
Company with which the Executive had any contact as a result of Executive’s employment with the Company; and

(c)              For a period of twelve (12) months after termination of Executive’s employment with the Company or its affiliates for
any  reason,  Executive  will  not  (A)  render  services  directly  or  indirectly,  as  an  Executive,  consultant  or  otherwise,  to  any  Competing
Organization  in  connection  with  research  on  or  the  acquisition,  development,  production,  distribution,  marketing  or  providing  of  any
Competing Product, or (B) own any interest in any Competing Organization except as an investor or stockholder of more than 2% of the
equity securities of any entity:

“Competing  Products”  means  any  product,  process,  or  service  of  any  person  or  organization  other  than  the
(i)              
Company, in existence or under development (a) which is identical to, substantially the same as, or an adequate substitute for
any product, process or service of the Company in existence or under development, based on any patent or patent application
(provisional  or  otherwise),  or  other  intellectual  property  of  the  Company  about  which  the  Executive  acquires  Confidential
Information, and (b) which is (or could reasonably be anticipated to be) marketed or distributed in such a manner and in such a
geographic area as to actually compete with such product, process or service of the Company; and

(ii)            
“Competing Organization” means any person or organization, including the Executive, engaged in, or about to
become  engaged  in,  research  on  or  the  acquisition,  development,  production,  distribution,  marketing  or  providing  of  a
Competing Product.

(d)              The parties agree that the Company is entitled to protection of its interests in these areas. The parties further agree that
the limitations as to time, geographical area, and scope of activity to be restrained do not impose a greater restraint upon Executive than is
necessary to protect the goodwill or other business interest of the Company. The parties further agree that in the event of a violation of this
Covenant  Not  To  Compete,  that  the  Company  shall  be  entitled  to  the  recovery  of  damages  from  Executive  and  injunctive  relief  against
Executive for the breach or violation or continued breach or violation of this Covenant. The Executive agrees that if a court of competent
jurisdiction determines that the length of time or any other restriction, or portion thereof, set forth in this Section 9 is overly restrictive and
unenforceable,  the  court  may  reduce  or  modify  such  restrictions  to  those  which  it  deems  reasonable  and  enforceable  under  the
circumstances, and as so reduced or modified, the parties hereto agree that the restrictions of this Section 9 shall remain in full force and
effect. The Executive further agrees that if a court of competent jurisdiction determines that any provision of this Section 9 is invalid or
against  public  policy,  the  remaining  provisions  of  this  Section  9  and  the  remainder  of  this Agreement  shall  not  be  affected  thereby,  and
shall remain in full force and effect.

Section 10. Confidentiality.

(a)             (a) Executive recognizes and acknowledges that he will have access to certain information of members of the Company
and  that  such  information  is  confidential  and  constitutes  valuable,  special  and  unique  property  of  such  members  of  the  Company.  The
parties agree that the Company has a legitimate interest in protecting the Confidential Information , as defined below. The parties agree that
the Company is entitled to protection of its interests in the Confidential Information. The Executive shall not at any time, either during his
employment and for seven (7) years after the termination of his employment with the Company for any reason, or indefinitely to the extent
the Confidential Information constitutes a trade secret under applicable law, disclose to others, use, copy or permit to be copied, except in
pursuance of his duties for and on behalf of the Company, its successors, assigns or nominees, any Confidential Information of any member
of  the  Company  (regardless  of  whether  developed  by  the  Executive)  without  the  prior  written  consent  of  the  Company.  Executive
acknowledges  that  the  use  or  disclosure  of  the  Confidential  Information  to  anyone  or  any  third  party  could  cause  monetary  loss  and
damages to the Company as well as irreparable harm. The parties further agree that in the event of a violation of this covenant against non-
use and non-disclosure of Confidential Information, that the Company shall be entitled to a recovery of damages from Executive and/or to
obtain an injunction against Executive for the breach or violation, continued breach, threatened breach or violation of this covenant.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)              As  used  herein,  the  term  “Confidential  Information”  with  respect  to  any  person  means  any  secret  or  confidential
information  or  know-how  and  shall  include,  but  shall  not  be  limited  to,  plans,  financial  and  operating  information,  customers,  supplier
arrangements,  contracts,  costs,  prices,  uses,  and  applications  of  products  and  services,  results  of  investigations,  studies  or  experiments
owned  or  used  by  such  person,  and  all  apparatus,  products,  processes,  compositions,  samples,  formulas,  computer  programs,  computer
hardware  designs,  computer  firmware  designs,  and  servicing,  marketing  or  manufacturing  methods  and  techniques  at  any  time  used,
developed,  investigated,  made  or  sold  by  such  person,  before  or  during  the  term  of  this Agreement,  that  are  not  readily  available  to  the
public or that are maintained as confidential by such person. The Executive shall maintain in confidence any Confidential Information of
third parties received as a result of his employment with the Company in accordance with the Company’s obligations to such third parties
and the policies established by the Company.

(c)              As used herein, “Confidential Information” with respect to the Company means any Company proprietary information,
technical  data,  trade  secrets,  know-how  or  other  business  information  disclosed  to  the  Executive  by  the  Company  either  directly  or
indirectly in writing, orally or by drawings or inspection or unintended view of parts, equipment, data, documents or the like, including,
without limitation:

(i)               Medical and drug research and testing results and information, research and development techniques, processes,
methods,  formulas,  trade  secrets,  patents,  patent  applications,  computer  programs,  software,  electronic  codes,  mask  works,
inventions, machines, improvements, data, formats, projects and research projects;

(ii)            Information about costs, profits, markets, sales, pricing, contracts and lists of customers, distributors and/or vendors
and business, marketing and/or strategic plans;

(iii)          
Forecasts,  unpublished  financial  information,  budgets,  projections,  and  customer  identities,  characteristics  and
agreements  as  well  as  all  business  opportunities,  conceived,  designed,  devised,  developed,  perfected  or  made  by  the
Executive whether alone or in conjunction with others, and related in any manner to the actual or anticipated business of the
Company or to actual or anticipated areas of research and development; and

(iv)           Executive personnel files and compensation information.

(d)              Notwithstanding the foregoing, Confidential Information as defined in Sections 10(b) and (c) does not include any of
the foregoing items which (i) has become publicly known or made generally available to the public through no wrongful act of Executive;
(ii)  has  been  disclosed  to  Executive  by  a  third  party  having  no  duty  to  keep  Company  matter  confidential;  (iii)  has  been  developed  by
Executive independently of employment with the company; (iv) has been disclosed by the Company to a third party without restriction on
disclosure;  (v)  has  been  disclosed  with  the  Company’s  written  consent,  or  (vi)  the  Company’s  investors,  shareholders  and  other  capital
sources.

(e)              Executive hereby acknowledges and agrees that all Confidential Information shall at all times remain the property of

the Company.

(f)              

Executive  agrees  that  Executive  will  not  improperly  use  or  disclose  any  Confidential  Information,  proprietary
information or trade secrets of any former employer or other person or entity with which Executive has an agreement or duty to keep in
confidence  information  acquired  by  Executive  and  that  Executive  will  not  bring  onto  Company  premises  any  unpublished  document  or
proprietary information belonging to any such employer, person or entity unless consented to in writing by such employer, person or entity.

(g)              Executive recognizes that the Company has received and in the future will receive from third parties their confidential
or proprietary information subject to a duty on the Company’s part to maintain the confidentiality of such information and to use it only for
certain limited purposes. Executive agrees to hold all such confidential or proprietary information in the strictest of confidence and not to
disclose it to any person, firm or entity or to use it except as necessary in carrying out Executive’s work for the Company consistent with
Company’s agreement with such third party.

(h)              Executive represents and warrants that from the time of the Executive’s first contact with the Company, Executive has
held in strict confidence all Confidential Information and has not disclosed any Confidential Information directly or indirectly to anyone
outside  the  Company,  or  used,  copied,  published  or  summarized  any  Confidential  Information,  except  to  the  extent  otherwise  permitted
under the terms of this Agreement.

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)               Executive will not disclose to the Company or use on its behalf any confidential information belonging to others and
Executive will not bring onto the premises of the Company any confidential information belonging to any such party unless consented to in
writing by such party.

Section 11. Inventions.

(a)              Attached hereto as Exhibit A is a list describing all ideas, processes, trademarks, service marks, inventions, designs,
technologies, computer hardware or software, original works of authorship, formulas, discoveries, patents, copyrights, copyrightable works,
products, marketing and business ideas, and all improvements, know-how, data rights, and claims related to the foregoing, whether or not
patentable, registrable or copyrightable, which were conceived, developed or created by Executive prior to Executive’s employment or first
contact  with  Company  (collectively  referred  to  herein  as  “Prior  Inventions”),  (A)  which  belong  to  Executive,  (B)  which  relate  to  the
Company’s  current  or  contemplated  business,  products  or  research  and  development,  and  (C)  which  are  not  assigned  to  the  Company
hereunder. If there is no Exhibit A or no items thereon, the Executive represents that there are no such Prior Inventions. If in the course of
Executive’s employment with the Company, the Executive incorporates or embodies into a Company product, service or process a Prior
Invention owned by the Executive or in which the Executive has an interest, the Company is hereby granted and shall have a nonexclusive,
royalty-free,  irrevocable,  perpetual,  world-wide  license  to  make,  have  made,  modify,  use  and  sell  such  Prior  Invention  as  part  of  or  in
connection with such product, service or process.

(b)              Executive agrees that Executive will promptly make full, written disclosure to the Company and will hold in trust for
the sole right and benefit of the Company, and the Executive hereby assigns to the Company, or its designee, all of the Executive’s right,
title and interest in and to any and all ideas, process, trademarks, service marks, inventions, designs, technologies, computer hardware or
software, original works of authorship, formulas, discoveries, patents, copyrights, copyrightable works, products, marketing and business
ideas,  and  all  improvements,  know-how,  data,  rights  and  claims  related  to  the  foregoing,  whether  or  not  patentable,  registrable  or
copyrightable, which Executive may, on or after the Effective Date of this Agreement, solely or jointly with others conceive or develop or
reduce to practice, or cause to be conceived or developed or reduced to practice, during the period of time the Executive is in the employ of
the Company (collectively referred to herein as “Intellectual Property Items”); and the Executive further agrees that the foregoing shall also
apply to Intellectual Property Items which relate to the business of the Company or to the Company’s anticipated business as of the end of
the Executive’s employment and which are conceived, developed or reduced to practice during a period of one year after the end of such
employment. Without limiting the foregoing, the Executive further acknowledges that all original works of authorship which are made by
Executive  (solely  or  jointly  with  others)  within  the  scope  of  Executive’  employment  and  which  are  protectable  by  copyright  are  works
made for hire as that term is defined in the United States Copyright Act.

(c)              Executive agrees to keep and maintain adequate and current written records of all Intellectual Property Items made by
Executive (solely or jointly with others) during the term of Executive’s employment with the Company. The records will be in the form of
notes, sketches, drawings and any other format that may be specified by the Company. The records will be available to, and remain the sole
property of, the Company at all times.

Section 12. Return of Company Property.

Executive agrees that, at any time upon request of the Company, and, in any event, at the time of leaving the Company’s employ,
Executive will deliver to the Company (and will not keep originals or copies in Executive’s possession or deliver them to anyone else) any
and  all  devices,  records,  data,  notes,  reports,  proposals,  lists,  correspondence,  specifications,  drawings,  blueprints,  sketches,  material,
equipment  or  other  documents  or  property,  or  reproduction  of  any  of  the  aforementioned  items,  containing  Confidential  Information  or
otherwise  belonging  to  the  Company,  its  successors  or  assigns,  whether  prepared  by  the  Executive  or  supplied  to  the  Executive  by  the
Company. Notwithstanding the foregoing, it is understood that names and contacts in the Executive’s address book acquired both prior to
and  during  employment,  including  shareholders  of  the  Company,  will  remain  property  of  the  Executive  who  will  not  be  restricted  from
doing business with them subject to the limitations Sections 10 and 14 hereof and applicable law.

Section 13. Non-Solicitation.

Executive  agrees  that  Executive  shall  not,  during  Executive’s  employment  or  other  involvement  with  the  Company  and  for  a
period of twelve (12) months immediately following the termination of the Executive’s employment with the Company, for any reason,
whether  with  or  without  cause,  (i)  either  directly  or  indirectly  solicit  or  take  away,  or  attempt  to  solicit  or  take  away  executives  of  the
Company, either for the Executive’s own business or for any other person or entity and/or (ii) either directly or indirectly recruit, solicit or
otherwise  induce  or  influence  any  investor,  lessor,  supplier,  customer,  agent,  representative  or  any  other  person  which  has  a  business
relationship with the Company to discontinue, reduce or modify such employment, agency or business relationship with the Company .

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Section 14. Publications.

Executive agrees that Executive will, in advance of publication, provide the Company with copies of all writings and materials
which Executive proposes to publish during the term of Executive’s employment and for twenty-four (24) months thereafter. Executive also
agrees  that  Executive  will,  at  the  Company’s  request  and  sole  discretion,  cause  to  be  deleted  from  such  writings  and  materials  any
information  the  Company  believes  discloses  or  will  disclose  Confidential  Information.  The  Company’s  good  faith  judgment  in  these
matters  will  be  final.  The  Executive  will  also,  at  the  Company’  request  and  in  its  sole  discretion,  cause  to  be  deleted  any  reference
whatsoever to the Company from such writings and materials.

Section 15. Equitable Remedies.

Executive agrees that any damages awarded the Company for any breach of Sections 9 through 14 of this Agreement by Executive
would be inadequate. Accordingly, in addition to any damages and other rights or remedies available to the Company, the Company shall
be  entitled  to  obtain  injunctive  relief  from  a  court  of  competent  jurisdiction  temporarily,  preliminarily  and  permanently  restraining  and
enjoining any such breach or threatened breach and to specific performance of any such provision of this Agreement. In the event that either
party commences litigation against the other under this Agreement the prevailing party in said litigation shall be entitled to recover from the
other all costs and expenses incurred to enforce the terms of this Agreement and/or recover damages for any breaches thereof, including
without limitation reasonable attorneys’ fees.

Section 16. Representations and Warranties.

(a)             Executive represents and warrants as follows that: (i) Executive has no obligations, legal or otherwise, inconsistent with
the terms of this Agreement or with the Executive’s undertaking a relationship with the Company; and (ii) Executive has not entered into,
nor will Executive enter into, any agreement (whether oral or written) in conflict with this Agreement.

(b)             The Company represents and warrants to the Executive that this Agreement and the RSUs and Options grant have been
duly authorized by the Company’s Board of Directors and are the valid and binding obligations of the Company, enforceable in accordance
with their respective terms.

Section 17. Miscellaneous.

(a)             

Entire Agreement.  This Agreement,  the  exhibits  attached  hereto,  and  the  RSUs  and  Option  granted  concurrently
herewith under Section 5(a) hereof, contain the entire understanding of the parties and supersede all previous contracts, arrangements or
understandings, express or implied, between the Executive and the Company with respect to the subject matter hereof or his engagement
by the Company as Chief Executive Officer. No agreements or representations, oral or otherwise, express or implied, with respect to the
subject matter hereof have been made by either party which are not expressly set forth in this Agreement or in the attached exhibits.

(b)              Section Headings. The section headings herein are for the purpose of convenience only and are not intended to define

or limit the contents of any section.

(c)             Severability. If any provision of this Agreement shall be declared to be invalid or unenforceable, in whole or in part, the
remainder of this Agreement shall be amended to provide the parties with the equivalent of the same rights and obligations as provided in
the original provisions of this Agreement.

(d)              No Oral Modification; Waiver or Discharge . No provisions of this Agreement may be modified, waived or discharged
orally, but only by a waiver, modification or discharge in writing signed by the Executive and such officer as may be designated by the
Board of Directors of the Company to execute such a waiver, modification or discharge. No waiver by either party hereto at any time of
any breach by the other party hereto of, or failure to be in compliance with, any condition or provision of this Agreement to be performed by
such other party shall be deemed a waiver of similar or dissimilar provisions or conditions at the time or at any prior or subsequent time.

(e)             Invalid Provisions. Should any portion of this Agreement be adjudged or held to be invalid, unenforceable or void, such
holding shall not have the effect of invalidating or voiding the remainder of this Agreement and the parties hereby agree that the portion so
held invalid, unenforceable or void shall, if possible, be deemed amended or reduced in scope, or otherwise be stricken from this Agreement
to the extent required for the purposes of validity and enforcement

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(f)               Execution In Counterparts. The parties may sign this Agreement in counterparts, all of which shall be considered one
and  the  same  instrument.  Facsimile  transmissions,  or  electronic  transmissions  in  .pdf  format,  of  any  executed  original  document  and/or
retransmission of any executed facsimile or .pdf transmission shall be deemed to be the same as the delivery of an executed original of this
Agreement.

(g)             

Governing  Law And  Performance.  This Agreement  shall  be  governed,  construed,  interpreted  and  enforced  in
accordance with the substantive laws of the Commonwealth of Massachusetts, without giving effect to any choice of law or conflict of law
provision or rule (whether of the Commonwealth of Massachusetts or any other jurisdiction) that would cause the application of the law of
any jurisdiction other than the Commonwealth of Massachusetts. Any legal action or proceeding with respect to this Agreement shall be
brought  in  the  courts  of  the  Commonwealth  of  Massachusetts  or  of  the  United  States  of America  for  the  District  of  Massachusetts.  By
execution  and  delivery  of  this  Agreement,  each  of  the  parties  hereto  accepts  for  itself  and  in  respect  of  its  property,  generally  and
unconditionally, the exclusive jurisdiction of the aforesaid courts. ANY ACTION, DEMAND, CLAIM, OR COUNTERCLAIM ARISING
UNDER OR RELATING TO THIS AGREEMENT SHALL BE RESOLVED BY A JUDGE ALONE AND EACH OF COMPANY AND
EXECUTIVE WAIVES ANY RIGHT TO A JURY TRIAL THEREOF.

(h)              Successor and Assigns. This Agreement shall be binding on and inure to the benefit of the successors in interest of the
parties,  including,  in  the  case  of  the  Executive,  the  Executive’s  heirs,  executors  and  estate.  The  Executive  may  not  assign  Executive’s
obligations  under  this  Agreement.  Any  successor  to  the  Company  (whether  direct  or  indirect  and  whether  by  purchase,  merger,
consolidation,  liquidation  or  otherwise)  to  all  or  substantially  all  of  the  Company’s  business  and/or  assets  shall  assume  the  obligations
under this Agreement and agree expressly to perform the obligations under this Agreement in the same manner and to the same extent as the
Company would be required to perform such obligations in the absence of a succession. For all purposes under this Agreement, the term
“Company” shall include any successor to the Company’s business and/or assets which executes and delivers the assumption agreement
described in this Section 17(h) or which becomes bound by the terms of this Agreement by operation of law.

(i)               Notices. Any notices or other communications provided for hereunder may be made by hand, by certified or registered
mail, postage prepaid, return receipt requested, or by nationally recognized express courier services provided that the same are addressed to
the party required to be notified at its address first written above, or such other address as may hereafter be established by a party by written
notice  to  the  other  party.  Notice  shall  be  considered  accomplished  on  the  date  delivered,  three  days  after  being  mailed  or  one  day  after
deposit with the express courier, as applicable.

Section 18. Section 409A.

(a)             

It  is  intended  that  any  compensation  or  benefits  under  this Agreement  satisfy,  to  the  greatest  extent  possible,  the
exemptions  from  the  application  of  Section  409A  of  the  Internal  Revenue  Code  of  1986,  as  amended  (“Section  409A”)  provided  under
Treasury Regulations Sections 1.409A-1(b), and this Agreement will be construed to the greatest extent possible as consistent with those
provisions, and to the extent not so exempt, this Agreement (and any definitions hereunder) will be construed in a manner that complies
with Section 409A. For purposes of Section 409A, the Executive’s right to receive any installment payments under this Agreement shall be
treated  as  a  right  to  receive  a  series  of  separate  payments  and,  accordingly,  each  installment  payment  hereunder  shall  at  all  times  be
considered a separate and distinct payment. Severance benefits under Section 7(d) shall not commence until the Executive has a “separation
from service” for purposes of Section 409A.

(b)              To the extent that any reimbursement of expenses or in-kind benefits constitutes deferred compensation under Section
409A, such reimbursement or benefit shall be provided no later than December 31 of the year following the year in which the expense was
incurred. The amount of expenses reimbursed in one year shall not affect the amount eligible for reimbursement in any subsequent year.
The amount of any in-kind benefits provided in one year shall not affect the amount of in-kind benefits provided in any other year.

(c)             If the Executive is deemed at the time of his separation from service to be a specified employee for purposes of Section
409A(a)(2)(B)(i) of the Code, to the extent delayed commencement of any portion of the compensation and benefits to which the Executive
is entitled under this Agreement is required in order to avoid a prohibited distribution under Section 409A(a)(2)(B)(i) of the Code, such
portion of the Executive’s termination benefits shall be provided to the Executive immediately after the earlier of (A) the expiration of the
six-month  period  measured  from  the  date  of  the  Executive’s  separation  from  service  with  the  Company  (as  such  term  is  defined  in  the
Treasury Regulations issued under Section 409A of the Code) or (B) the date of the Executive’s death in a lump sum, and any remaining
payments due under the Agreement shall be paid as otherwise provided herein.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Section 19. Limitation of Payments upon Certain Events.

(a)              Limitation on Payments. Notwithstanding anything in this Agreement to the contrary, if any payment or distribution
Executive  would  receive  pursuant  to  this Agreement  or  otherwise  (“Payment”)  would  (a)  constitute  a  “parachute  payment”  within  the
meaning of Section 280G of the Code), and (b) but for this sentence, be subject to the excise tax imposed by Section 4999 of the Code (the
“Excise Tax ”), then the Company shall cause to be determined, before any amounts of the Payment are paid to Executive, which of the
following  alternative  forms  of  payment  would  maximize  Executive’s  after-tax  proceeds:  (i)  payment  in  full  of  the  entire  amount  of  the
Payment (a “Full Payment”), or (ii) payment of only a part of the Payment so that Executive receives that largest Payment possible without
being subject to the Excise Tax (a “ Reduced Payment”), whichever of the foregoing amounts, taking into account the applicable federal,
state and local income taxes and the Excise Tax (all computed at the highest marginal rate, net of the maximum reduction in federal income
taxes which could be obtained from a deduction of such state and local taxes), results in Executive’s receipt, on an after-tax basis, of the
greater amount of the Payment, notwithstanding that all or some portion the Payment may be subject to the Excise Tax.

(b)              The independent registered public accounting firm engaged by the Company for general audit purposes as of the day
prior  to  the  date  the  first  Payment  is  due  shall  make  all  determinations  required  to  be  made  under  this  Section  19.  If  the  independent
registered  public  accounting  firm  so  engaged  by  the  Company  is  serving  as  accountant  or  auditor  for  the  individual,  group  or  entity
effecting  the  transaction,  the  Company  shall  appoint  a  nationally  recognized  independent  registered  public  accounting  firm  to  make  the
determinations required hereunder. The Company shall bear all expenses with respect to the determinations by such independent registered
public accounting firm required to be made hereunder.

(c)              The independent registered public accounting firm engaged to make the determinations hereunder shall provide its
calculations, together with detailed supporting documentation, to the Company and Executive at such time as requested by the Company or
Executive. If the independent registered public accounting firm determines that no Excise Tax is payable with respect to a Payment, either
before or after the application of the Reduced Payment, it shall furnish the Company and Executive with an opinion reasonably acceptable
to Executive that no Excise Tax will be imposed with respect to such Payment. Any good faith determinations of the accounting firm made
hereunder shall be final, binding and conclusive upon the Company and Executive.

IN WITNESS WHEREOF, the parties hereto have executed this Amended and Restated Employment Agreement under seal as of

the date and year first above written.

Company:

Xenetic Biosciences Inc.,

/s/ James Parslow
By: James Parslow
Chief Financial Officer

Executive:

/s/ Jeffrey Eisenberg
By: Jeffrey Eisenberg

11

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.46

[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

RIGHT TO SUBLICENSE AGREEMENT

This Right to Sublicense Agreement (“Agreement”) is made and entered into as of October 27, 2017 by and between Baxalta Incorporated,
Baxalta  US  Inc.,  and  Baxalta  GmbH  (collectively,  with  their  Affiliates,  “Baxalta”)  and  Xenetic  Biosciences,  Inc.  (with  its  Affiliates,
“Xenetic”) (with Baxalta and Xenetic being the “Parties” and each individually, a “Party”).

WITNESSETH

WHEREAS,  the  Parties  acknowledge  the  existence  of  an  Exclusive  Research,  Development,  and  License  Agreement  (“Original
Agreement”) entered into between Baxter Healthcare SA and Baxter Healthcare Corporation and Lipoxen Technologies Limited on August
15,  2005  and  subsequently  amended  as  follows:  Amendment  No.  1  of  August  15,  2005;  Letter  Amendment  of  December  13,  2005
(“Amendment No. 2”); Amendment No. 3 of May 2009; Amendment No. 4 of August 10, 2010; Amendment No. 5 of September 15, 2010;
and Amendment No. 6 of January 29, 2014 (collectively, the “Amendments,” the Original Agreement as amended by the Amendments is
referred to as the “Exclusive Agreement”);

WHEREAS, effective July 1, 2015, Baxter International Inc. separated into two publicly-traded companies, one of which became Baxalta
Incorporated;

WHEREAS, Baxalta Incorporated, Baxalta US Inc., and Baxalta GmbH retained Baxter International Inc.’s hemophilia treatment projects
and products, including the Exclusive Agreement;

WHEREAS,  U.K.-based  Lipoxen  PLC  changed  its  name  to  Xenetic  Biosciences  PLC  in  2011,  and  in  2014  Xenetic  Biosciences  PLC
became U.S.-based Xenetic Biosciences, Inc.;

WHEREAS,  Xenetic  has  certain  rights  in  Patents  listed  in  Exhibit A  (“Xenetic  Patents”)  that  may  cover  the  composition,  manufacture,
sale, or import of Licensed Products, or are necessary to develop, make, have made, use, sell, have sold, and import Licensed Products;

WHEREAS, notwithstanding any limitations or conditions set forth in the Exclusive Agreement, Baxalta wishes to sublicense the Xenetic
Patents [***]; and

WHEREAS,  notwithstanding  any  limitations  or  conditions  set  forth  in  the  Exclusive  Agreement,  and  subject  to  the  limitations  and
conditions of this Agreement, Xenetic wishes to grant Baxalta the right to sublicense the Xenetic Patents [***].

NOW, THEREFORE, in consideration of the above promises and mutual covenants hereinafter contained, the Parties agree as follows:

SECTION I — DEFINITIONS

“Affiliate” means, with respect to a Party, any Person that directly or indirectly, through one or more intermediates, Controls, is Controlled
by, or is under common Control with such Party. For purposes of this Agreement, “Control” means (a) direct or indirect legal or beneficial
ownership  of  fifty  percent  (50%)  or  more  of  (i)  the  voting  equity  of  such  entity  or  (ii),  in  the  case  of  a  non-corporate  entity,  equivalent
interests, or (b) the power to otherwise direct the business activities of a Person.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

“Business Day” means any day other than a Saturday, a Sunday, or a day on which commercial banks located in New York, New York are
authorized or required by applicable law to remain closed.

“Calendar Day” means all days in a month, including weekends and holidays.

“Effective Date” is the date on which all Parties have signed this Agreement.

“EU” means the European Union, including the United Kingdom.

“Factor  VIII”  means  a  recombinantly  produced  Factor  VIII  molecule,  including  the  full-length  human  Factor  VIII  protein  and  any
equivalents thereof, including any variants containing any derivatives, mutations, deletions, insertions, or substitutions.

“Licensed Patents” means (a) the Xenetic Patents; (b) any and all Patents existing or subsequently issuing from applications (i) from which
any of the Xenetic Patents claim direct or indirect priority, (ii) which claim direct or indirect priority from any of the Xenetic Patents, or
(iii)  which  share  common  priority  with  any  of  the  Xenetic  Patents;  (c)  any  and  all  Patents  existing  or  subsequently  issuing  from
continuations,  divisionals,  continuations-in-part,  reexaminations,  substitutes,  requests  for  continued  examination,  reissues,  extensions,
supplementary protection certificates, and renewals of any Patents or applications described in subsection (a) or (b) above; (d) any foreign
counterparts, foreign related applications, or foreign related Patents of any of the foregoing; and (e) no others. Licensed Patents does not
include any Patents owned or controlled by Baxalta or Xenetic not expressly set forth in this definition.

“Licensed Product” means [***].

“Manufacture” means to develop, make, have made, manufacture, or have manufactured a biologic or pharmaceutical product, including
any ingredient thereof, and “Manufactured” shall have a corresponding meaning.

“Market” means to offer, have offered, sell, have sold, offer to sell, or have offered for sale a biologic or pharmaceutical product or to use,
commercially-launch or distribute, have commercially-launched or distributed such product for such purposes, and “Marketing” shall have
a corresponding meaning.

“Net  Sales”  shall  have  the  same  meaning  as  set  forth  in  the  [***] Agreement.  The  definition  of  Net  Sales  upon  entering  into  the  [***]
Agreement is as set forth in Exhibit B.

“[***] Agreement” means the agreement, or series of agreements, relating to Licensed Products to be entered into by and between Baxalta
and  [***],  which  includes  a  sublicense  to  the  Licensed  Patents,  and  includes  obligations  for  [***]  to  (a)  make  an  up-front  payment  to
Baxalta  within  five  (5)  Business  Days  of  the  parties  thereto  executing  such  agreement  (the  “Up  Front  Payment”),  (b)  make  quarterly
royalty payments to Baxalta which are a function of Net Sales (“[***] Royalties”), and (c) make a quarterly report in connection with such
royalty payments (“[***] Report”).

“Patent(s)” means (a) all classes or types of patents throughout the world, including utility patents, utility models, design patents, invention
certificates,  reexamination  certificates,  reissues  and  renewals  as  well  as  foreign  equivalents  thereof;  and  (b)  all  applications  (including
provisional  and  non-provisional  applications),  continuations,  divisionals,  continuations-in-part,  reissues,  extensions,  supplementary
protection  certificates,  renewals,  re-examinations,  as  well  as  foreign  equivalents  thereof.  The  term  “Patents”  does  not  include  any
copyrights, trademarks, mask work rights, or trade secret rights.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

“Person”  means  any  individual,  trust,  corporation,  partnership,  joint  venture,  limited  liability  company,  association,  unincorporated
organization, or other legal entity.

“Third Party” means any Person other than a Party to this Agreement or an Affiliate of a Party to this Agreement.

“U.S.” or “US” means the United States of America and its territories.

“U.S. Launch Date” means [***].

“Value Added Tax” or “VAT” means (a) in relation to any jurisdiction within the EU, the tax imposed by the EC Council Directive on the
common system of value added tax (2006/112/EC) and any successor or equivalent legislation and any national legislation implementing
that  directive  together  with  legislation  supplemental  thereto  and  the  equivalent  tax  (if  any)  in  that  jurisdiction;  and  (b)  in  any  other
jurisdiction, any other value added, goods and services, consumption or similar tax chargeable on the supply or deemed supply of goods or
services under applicable legislation or regulation; but, in each event, excluding any U.S. sales tax.

“Xenetic Patents” means the Patents as set forth in Exhibit A.

SECTION II — LICENSE

2.1            Right to Sublicense. Notwithstanding any limitations or conditions set forth in the Exclusive Agreement, Xenetic hereby grants to
Baxalta and its Affiliates the right to grant a nonexclusive sublicense under the Licensed Patents to [***]:

(a)

(b)

(c)

Manufacture the Licensed Product anywhere in the world on or after the Effective Date;

Market the Licensed Product anywhere in the world other than the U.S. on or after the Effective Date; and

Market the Licensed Product in the U.S. on or after the U.S. Launch Date.

(individually and collectively, the “Sublicense”).

2 . 2       Survival  of  Sublicense.  For  the  avoidance  of  doubt,  any  Sublicense  of  the  Licensed  Patents  granted  to  [***]  shall  survive
termination of the Exclusive Agreement or this Agreement for any reason.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

SECTION III CONSIDERATION

3.1             Payment. Provided that Baxalta receives the Up Front Payment, Baxalta US Inc. shall pay Xenetic within fifteen (15) Business
Days after receiving the Up Front Payment a lump-sum, non-refundable payment of Seven Million Five Hundred Thousand U.S. Dollars
($7,500,000)(“Milestone Payment”).

3.2            Royalties. Provided that Baxalta receives the [***] Royalties Baxalta US Inc. shall pay Xenetic a [***] percent ([***]%) royalty
in U.S. Dollars based on the [***] Royalties within fifteen (15) Business Days after receiving the [***] Royalties throughout the Term.

3.3            No Other Consideration. No other payments shall be due or payable to Xenetic under this Agreement or the Exclusive Agreement
in connection with the Sublicense.

3.4            Contingency. For the avoidance of doubt, Baxalta shall not have any obligation (a) to make the payment contemplated in Section
3.1 if Baxalta does not receive the Up Front Payment, nor (b) to make any royalty payment(s) contemplated in Section 3.2 if Baxalta does
not receive payment of the corresponding [***] Royalty. Baxalta agrees to use reasonable efforts to promptly collect any amounts owed to
it under the [***] Agreement and will keep Xenetic informed in reasonable detail.

3.5             Method of Payment. All payments from Baxalta US Inc. to Xenetic under this Section III shall be made by wire transfer in U.S.
Dollars of immediately-available funds to a bank account designated by Xenetic in writing.

3.6             Reporting Obligations. Baxalta shall prepare and provide to Xenetic written reports, which shall be subject to the confidentiality
obligations  in  Section  V  (the  “Royalty  Report”).  Such  Royalty  Report  shall  be  provided  within  ten  (10)  Business  Days  after  Baxalta
receives the [***] Reports. Each Royalty Report shall report Net Sales, as reported in the [***] Report, and the Royalties owed to Xenetic.
If Baxalta needs additional time to reconcile [***] written report(s) to ensure accurate reporting, Baxalta shall immediately notify Xenetic
of the need for additional time and the parties will mutually agree on a reasonable extension for providing the written reports.

3.7            Currency and currency conversion. Currency and currency conversion calculations shall be the same as applied to Baxalta under
the [***] Agreement.

3.8            Records. Baxalta will maintain the [***] Reports for at least three (3) years after submission of the applicable Royalty Report.

3.9             Audit Rights. Upon reasonable prior written notice to Baxalta, Baxalta will provide access to the [***] Reports to a third party
accounting firm selected by Xenetic and reasonably acceptable to Baxalta. Baxalta will require any such accounting firm to enter into a
confidentiality  agreement  and  will  not  permit  the  disclosure  of  the  [***]  Reports  to  any  third  party  including  Xenetic.  The  review  will
occur: (a) during normal business hours; (b) in a manner reasonably designed to facilitate Xenetic’s review or audit without unreasonable
disruption  to  Baxalta’s  business;  and  (c)  no  more  than  once  each  calendar  year  during  the  Term  and  for  a  period  of  three  (3)  years
thereafter.  Baxalta  will  promptly  pay  to  Xenetic  the  amount  of  any  uncontested  underpayment  determined  by  the  review  or  audit,  and
accrued interest. If the review or audit determines that Baxalta has underpaid any payment by five percent (5%) or more, then Baxalta will
also promptly pay the costs and expenses of Xenetic and its accountants in connection with the review or audit.

3.10         Interest. All amounts that are not paid by Baxalta when due will accrue interest from the date due until paid at a rate equal to one
and one half percent (1.5%) per year (or the maximum allowed by law, if less).

3.11          Value Added Tax . All payments or amounts due under this Agreement, whether monetary or non-monetary, are exclusive of
VAT/Sales Tax and their equivalents.

3.12         Withholding Tax. The withholding of taxes shall be governed by Section 9.5 of the Exclusive Agreement.

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

SECTION IV — WAIVER

To the extent the Exclusive Agreement contains or imposes any restrictions, limitations or conditions on either (i) Baxalta’s ability to grant
a sublicense under the Licensed Patents, or (ii) the terms and conditions of any sublicense of the Licensed Patents, Xenetic hereby waives
all such restrictions, limitations, and conditions in connection with the Sublicense.

SECTION V — CONFIDENTIALITY

The  Parties  agree  that  (1)  this Agreement  and  (2)  any  information  that  is  shared  regarding  the  [***] Agreement  or  [***]  performance
thereof is confidential and no Party will disclose any of its contents, including in any press release, unless (a) required by applicable laws, in
which case the Party compelled to disclose will provide prior notice to the other Party in order to afford such other Party the opportunity to
prevent or seek confidential treatment of such disclosure, or (b) required by stock exchange rules. Notwithstanding the foregoing, either
Party  may  disclose  this Agreement  to  its  attorneys,  advisors,  consultants,  agents,  and  representatives  who  are  subject  to  obligations  of
confidentiality consistent with this Agreement.

SECTION VI — GOVERNING LAW

This Agreement shall be construed, and the relationship between the Parties determined, under the laws of Delaware, notwithstanding any
choice-of-law principle that might dictate a different governing law. Baxalta and Xenetic agree (a) that all disputes and litigation regarding
this Agreement, its construction and matters connected with its performance be subject to the exclusive jurisdiction of the state and federal
courts  located  in  Wilmington,  Delaware  (the  “Court”);  and  (b)  to  submit  any  disputes,  matters  of  interpretation,  controversies,  or
enforcement actions arising with respect to the subject matter of this Agreement exclusively to the Court. The Parties hereby waive any
challenge to the jurisdiction or venue of the Court over these matters.

SECTION VII — TERM

7.1             Term. The term of this Agreement shall commence upon the Effective Date and shall continue on a country by country
basis, until the expiration of the last-to-expire Licensed Patents or upon certification from Baxalta that it is not receiving compensation for
sales of Licensed Products in a country whichever is later (“Term”) regardless of the termination or expiration of the Exclusive Agreement.

7.2             Termination for Failure to Receive Up Front Payment . In the event that Baxalta does not receive the Up Front Payment
under the [***] Agreement within such fifteen (15) Business Day period, Baxalta shall promptly advise Xenetic and the parties will meet
and  confer  within  ten  (10)  Business  Days  to  discuss  and  agree  on  a  reasonable  cure  plan.  In  the  event  that  the  [***]  Agreement  is
terminated as a result of failure to make the Up Front Payment, this Agreement and any Sublicenses granted pursuant to this Agreement,
shall be terminated.

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

SECTION VIII — OTHER TERMS

8.1             Construction/Interpretation. The headings and captions used in this Agreement are solely for the convenience of reference and
shall  not  affect  its  interpretation.  The  term  “including”  means  “including,  without  limitation,”  and  “herein,”  “hereof,”  and  “hereunder”
refer to this Agreement. The word “will” shall be construed to have the same meaning and effect as the word “shall.” The Parties agree and
acknowledge that this Agreement is the product of both Parties and shall not be construed against either Party.

8.2             Objections. If any administrative, governmental, or judicial body finds that this Agreement is invalid, unenforceable, or illegal
under the antitrust, competition or trade regulation laws of the United States, the Parties agree to confer promptly and in good faith in order
to modify this Agreement to overcome such finding; provided that nothing contained therein shall be deemed to require a Party to agree to
any modification that materially affects the economic value of the transactions contemplated hereby.

8.3            No Agency. Nothing in this Agreement is intended or shall be deemed to constitute a partnership, agency, employer-employee, or
joint venture relationship between the Parties. No Party shall incur any debts or make any commitments for any other. There is no fiduciary
duty  or  special  relationship  of  any  kind  between  the  Parties  to  this Agreement.  Each  Party  expressly  disclaims  any  reliance  on  any  act,
word, or deed of any other Party in entering into this Agreement.

8.4             No Further License; No Third-Party Rights. Nothing contained in this Agreement shall be construed as conferring any right to a
license  or  to  otherwise  use  any  patent,  trademark,  service  name,  service  mark,  trade  dress,  trade  secret,  or  other  intellectual  property
belonging to any Party, except as expressly provided in this Agreement. Nothing in this Agreement is intended to confer upon any Person,
other than the Parties, any rights, remedies, obligations or liabilities under or by reason of this Agreement, except as expressly provided in
this Agreement.

8.5             Sophisticated Parties Represented by Counsel. The Parties each acknowledge, accept, warrant and represent that (a) they are
sophisticated parties represented at all relevant times during the negotiation and execution of this Agreement by counsel of their choice, and
that  they  have  executed  this Agreement  with  the  consent  and  on  the  advice  of  such  independent  legal  counsel;  and  (b)  they  and  their
counsel  have  determined  through  independent  investigation  and  robust,  arm’s-length  negotiation  that  the  terms  of  this Agreement  shall
exclusively embody and govern the subject matter of this Agreement.

Severability.  If  any  provision  of  this Agreement  is  held  to  be  illegal  or  unenforceable,  such  provision  shall  be  limited  or
8.6            
eliminated  to  the  minimum  extent  necessary  so  that  the  remainder  of  this  Agreement  will  continue  in  full  force  and  effect  and  be
enforceable. The Parties agree to negotiate in good faith an enforceable substitute provision for any invalid or unenforceable provision that
most nearly achieves the intent of such provision.

8.7             Entire Agreement. The Parties acknowledge, accept, warrant and represent that (a) this is an enforceable agreement; (b) this
Agreement embodies the entire and only understanding of each Party with respect to the Sublicense, and merges, supersedes and cancels all
previous representations, warranties, assurances, communications, conditions, definitions, understandings or any other statement, express,
implied, or arising by operation of law, whether oral or written, whether by omission or commission between and among them with respect
to the foregoing subject matter of this Agreement; (c) no oral explanation or oral information by either Party hereto shall alter the meaning
or interpretation of this Agreement; (d) the terms and conditions of this Agreement may be altered, modified, changed or amended only by
a written agreement executed by duly-authorized representatives of the parties and specifically referencing this Section 8.8; and (f) none of
them (nor their respective counsel) shall be deemed to be the draftsman of this Agreement in any action which may hereafter arise with
respect to this Agreement.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

8.8             Representations and Warranties . Each Party represents and warrants that it has the full right and authority to enter into this
Agreement on behalf of itself and all of its Affiliates and to comply with all of the terms and conditions and fulfill all of its obligations set
forth in this Agreement. Each Party shall cause all of its successors, assigns, transferees, Affiliates and successors, assigns and transferees
of  its Affiliates,  to  comply  with  all  of  the  terms  and  conditions  of  this Agreement  and  to  fulfill  all  of  its  obligations  set  forth  in  this
Agreement, including the granting of all rights, licenses, covenants and releases set forth in this Agreement, and each Party shall be directly
liable  to  the  other  Party  for  any  breach  of  this Agreement  by  any  of  its  successors,  assigns,  transferees  or Affiliates  or  any  successors,
assigns or transferees of its Affiliates, including any failure by any such Person to grant any right, license, covenant or release set forth in
this Agreement.  Except  for  the  changes  necessary  to  effectuate  this Agreement,  the  Parties  acknowledge  and  agree  that  the  Exclusive
Agreement remains in force on its terms.

8.9             Modification: Waiver. No modification or amendment to this Agreement, nor any waiver of any rights, will be effective unless
assented to in writing by the Party to be charged, and the waiver of any breach or default will not constitute a waiver of any other right
hereunder or any subsequent breach or default.

8.10          Counterparts. This Agreement may be executed in counterparts or duplicate originals, all of which shall be regarded as one and
the same instrument, and which shall be the official and governing version in the interpretation of this Agreement. This Agreement may be
executed by facsimile signatures or other electronic means and such signatures shall be deemed to bind each Party as if they were original
signatures.

8.11          Notices. All notices and other communications required by this Agreement shall be in writing in the English language and shall
be deemed given if delivered personally or by facsimile transmission (receipt verified), mailed by registered or certified mail (return receipt
requested), postage prepaid, or sent by express courier service, to the Parties at the following addresses (or at such other addresses that a
Party specifies by like notice; provided, however, that notices of a change of address shall be effective only upon written receipt thereof):

If to Baxalta, addressed to:

Shire Pharmaceuticals
300 Shire Way
Lexington, MA 02421
Attn: General Counsel

If to Xenetic, addressed to:

Xenetic Biosciences, Inc.
99 Hayden Ave
Suite 230
Lexington, MA 02421
Attn: Chief Executive Officer

[Signature Page Follows]

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be signed below by their respective duly authorized officers.

On behalf of Xenetic Biosciences, Inc.

On behalf of Baxalta Incorporated

On behalf of Baxalta US Inc.

On behalf of Baxalta GmbH

/s/ Jeffrey F. Eisenberg
Name: Jeffrey F. Eisenberg
Title: Chief Executive Officer
Date: October 27, 2017

/s/ Patrick S. Eagleman
Name: Patrick S. Eagleman
Title: Sr. Patent Counsel
Date: October 27, 2017

/s/ Patrick S. Eagleman
Name: Patrick S. Eagleman
Title: Sr. Patent Counsel
Date: October 27, 2017

/s/ Patrick S. Eagleman
Name: Patrick S. Eagleman
Title: Sr. Patent Counsel
Date: October 27, 2017

By:

By:

By:

By:

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

[***]

Exhibit A

Xenetic Patents

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[***] Indicates portions of this exhibit that have been omitted and filed separately with the Securities and
Exchange Commission pursuant to a request for confidential treatment.

EXECUTION VERSION

Exhibit B

“Net Sales” shall be calculated in the same manner as  [***] calculates Net Sales reported to its shareholders and means all gross revenues,
recognized  in  accordance  with  the  International  Financial  Reporting  Standards  from  the  sale  of  Licensed  Product  to  Third  Parties  in  the
Territory, less the following deductions relating to such sales, to the extent actually incurred, allowed, or paid:

(i) cash discounts;

(ii) reasonable estimates for chargebacks, rebates, administrative fee arrangement and similar price concessions offered to
wholesalers  and  other  distributors,  buying  groups,  health  care  insurance  carriers,  pharmacy  benefit  management
companies,  health  maintenance  organizations,  other  institutions  or  health  care  organizations,  or  other  customers
directly related to the sale of Licensed Product;

(iii) reasonable  estimates  for  rebates  or  other  price  reductions  provided,  based  on  sales  of  Licensed  Product  to  any

governmental or regulatory authority in respect of state or federal Medicare, Medicaid or similar programs; and

(iv) two percent (2.0%) of gross revenues of Licensed Product to cover operating expenses such as warehousing, shipping,

distribution, bad debt, record keeping, report preparation, insurance, freight, packing, and transportation.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.47

Dated                 2017

XENETIC BIOSCIENCES (UK) LIMITED
and
LIPOXEN TECHNOLOGIES LIMITED
and
XENETIC BIOSCIENCES INC.
and
MICHAEL SCOTT MAGUIRE

SETTLEMENT AGREEMENT

Without prejudice and subject to contract

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

Interpretation
Arrangements until termination
Termination payment
Payment conditions
Legal fees
Waiver of claims
Indemnities
Company property and information
Employee warranties and acknowledgments
Resignation from offices
Confidentiality, announcements and reference
Directors Liability Insurance
Guarantee
Entire agreement
Variation
Third party rights
Governing law
Jurisdiction
Subject to contract and without prejudice
Counterparts

Schedule
Schedule 1 Claims
Schedule 2 Adviser's certificate
Schedule 3 Second Settlement Agreement
Schedule 4 Announcement
Schedule 5 Reference

2
4
5
6
6
6
8
9
10
10
10
12
12
12
12
12
13
13
13
13

14
17
18
23
26

 
 
 
 
 
 
 
 
 
 
 
 
This Agreement is dated               2017.

Parties

(1)

(2)

(3)

Xenetic Biosciences (UK) Limited incorporated and registered in England and Wales with company number 03213174 whose registered
office is at 5th Floor, 15 Whitehall, London, SW1A 2DD (the "Company");

Lipoxen  Technologies  Limited  incorporated  and  registered  in  England  and  Wales  with  company  number  03401495  whose  registered
office is at 5th Floor, 15 Whitehall London SW1A 2DD (“LTL”);

Xenetic  Biosciences  Inc.,  a  Nevada  Corporation  with  a  principal  place  of  business  at  99  Hayden Avenue,  Suite  230,  Lexington,  MA
02421 (“XBIO”);

(4)

Michael Scott Maguire of 23 Palace Court, London, W2 4LP (the “Employee”).

Background

(A)

(B)

(C)

(D)

(E)

(F)

(G)

The Employee was appointed as CEO of Lipoxen Plc in March 2004, after which Lipoxen Plc acquired Lipoxen Technologies Limited
(“LTL”).

In November 2009 the Employee entered into the Service Agreement.

In 2011 Lipoxen Plc changed its name to Xenetic Biosciences Plc.

Pursuant to a subsequent merger between Xenetic Biosciences Plc and Xenetic Biosciences, Inc., Xenetic Biosciences Plc was renamed
Xenetic Biosciences (UK) Limited.

The parties have agreed that the Employee’s role of CEO ceased on 26 October 2017 and that thereafter he shall continue in employment
with the Xenetic Group (with his employment transferring to Lipoxen Technologies Limited, an associated employer of the Company for
the purposes of section 231 of the Employment Rights Act 1996) albeit in a new role (the  “New Role”). The New Role will entail both a
change in duties and a drop in earnings. In recognition of this change compensation as set out in this Agreement will be paid.

The  New  Role  involves  advising  the  management  and  Board  of  Directors  of  XBIO  on  matters  relating  to  the  strategy,  technology,
operations  and  history  of  the  Group.  In  particular,  given  the  Executive’s  long  history  and  relationships  with  Shire  plc  and  its  affiliates
(“Shire”) the Executive shall work with the CEO of XBIO to continue transitioning primary responsibility for, and point of contact with,
Shire.  Notwithstanding  the  foregoing,  the  Executive  shall  be  reasonably  available  to  address  routine  inquiries  from  Company
management.

Between the date of this Agreement and 31 October 2018 or such earlier date as agreed by the parties (the “ Termination Date ”) the
Employee will be employed by Lipoxen Technologies Limited in the New Role, the terms of which shall be set out in a new service
agreement. Nothing in this Agreement shall prevent Lipoxen Technologies Limited from having the ability to terminate the Employee’s
employment immediately in the event that the Employee commits an act of gross misconduct.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(H)

(I)

(J)

The parties have entered into this Agreement to record and implement the terms on which they have agreed to settle any claims which the
Employee has or may have in connection with his employment as CEO or its termination against the Company or any Group Company
(as defined below) or its or their officers or employees whether or not those claims are, or could be, in the contemplation of the parties at
the time of signing this Agreement, and including, in particular, the statutory complaints which the Employee raises in this Agreement.

The Employee and Xenetic Biosciences (UK) Limited, Lipoxen Technologies Limited, Xenetic Biosciences Inc. will enter into a Second
Settlement Agreement on, or within 7 days after, the earlier of the Termination Date or such earlier date as the Employee’s employment
in the New Role terminates.

The Company enters into this Agreement for itself and as agent and trustee for all Group Companies and it is authorised to do so. It is the
parties' intention that each Group Company should be able to enforce any rights it has under this Agreement, subject to and in accordance
with the Contracts (Rights of Third Parties) Act 1999.

(K)

Nothing in this Agreement shall settle or compromise any claim the Employee may have against any person, entity or company which
claim does not arise from or is part of the Xenetic Group of companies.

Agreed terms

1.

Interpretation

The following definitions and rules of interpretation apply in this Agreement.

"Adviser"

"Board"

"Confidential Information"

Paul Seath of Bates Wells Braithwaite, 10 Queen Street Place, London EC4R 1BE.

the  board  of  directors  of  the  Company  (including  any  committee  of  the  board  duly
appointed by it).

information  in  whatever  form  (including,  without  limitation,  in  written,  oral,  visual  or
electronic  form  or  on  any  magnetic  or  optical  disk  or  memory  and  wherever  located)
relating  to  the  business,  products,  affairs  and  finances  of  the  Company  or  any  Group
Company  for  the  time  being  confidential  to  the  Company  or  any  Group  Company  and
trade  secrets  including,  without  limitation,  technical  data  and  know-how  relating  to  the
business of the Company or any Group Company or any of its or their suppliers, clients,
customers, agents, distributors, shareholders or  management, including (but not limited
to) information that the Employee created, developed, received or obtained in connection
with  his  employment,  whether  or  not  such  information  (if  in  anything  other  than  oral
form) is marked confidential.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
"Copies"

copies or records of any  Confidential  Information  in  whatever  form  (including,  without
limitation, in written, oral, visual or electronic form or on any magnetic or optical disk or
memory  and  wherever  located)  including,  without  limitation,  extracts,  analysis,  studies,
plans,  compilations  or  any  other  way  of  representing  or  recording  and  recalling
information  which  contains,  reflects  or  is  derived  or  generated  from  Confidential
Information.

"Group Company"

the Company, and any company in the Xenetic Group  

“Service Agreement”

“Xenetic Group

the contract between the entity formerly known as Lipoxen Plc and the Employee dated 3
November 2009.

Xenetic  Biosciences  Inc.  (the  US  parent  company),  Xenetic  Bioscience  Inc.  (a  US
corporation  being  a  wholly  owned  subsidiary  of  Xenetic  Biosciences  (UK)  Limited),
Xenetic Biosciences (UK) Limited (a UK company being a wholly owned subsidiary of
Xenetic Biosciences, Inc), Lipoxen Technologies Limited (a UK company being a wholly
owned  subsidiary  of  Xenetic  Biosciences  (UK)  Limited)  and  SymbioTec  GmbH  (a
German company being a wholly owned subsidiary of Xenetic Biosciences (UK) Limited

1.1

1.2

1.3

1.4

1.5

1.6

The headings in this Agreement are inserted for convenience only and shall not affect its construction.

A reference to a particular law is a reference to it as it is in force for the time being taking account of any amendment, extension, or re-
enactment and includes any subordinate legislation for the time being in force made under it.

Unless the context otherwise requires, a reference to one gender shall include a reference to the other genders.

Unless the context otherwise requires, words in the singular shall include the plural and in the plural shall include the singular.

The Schedules shall form part of this Agreement and shall have effect as if set out in full in the body of this Agreement. Any reference to
this Agreement includes the Schedules.

References to any officers or employees of the Company or any member of the Xenetic Group is a reference to such officer or employee
acting in their capacity as an officer or employee of such company and in no other capacity.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.

2.1

2.2

2.3

2.4

2.5

2.6

Arrangements until termination

The  Employee’s  notice  period  shall  commence  on  the  date  of  this Agreement.  The  Employee’s  employment  with  the  Company  will
therefore terminate on 31 October 2018 (the “Termination Date”).

The Employee's role of Group CEO with the Company ended on 26 October 2017.

Regardless of whether or not the Employee enters into the Second Settlement Agreement referred to at clause 2.9 below, the Company
shall pay the Employee his salary and contractual benefits up to the Termination Date in the usual way. For the avoidance of doubt, the
Employee’s  contractual  benefits  are  family  private  medical  insurance,  travel  insurance,  permanent  health  insurance,  monthly  health
checks, family dental, life insurance, payment for US tax return advice (in respect of which the invoice for 2016 advice is outstanding and
the invoice for 2017 is yet to be submitted).

2.3.1

2.3.2

The Company (and the Xenetic Group) shall continue to pay all premiums due in respect of any insurance in place to cover the
benefits set out in clause 2.3 above.

The Company (and the Xenetic Group) shall make reasonable efforts to renew the insurance policy which currently underwrites
the Employee’s contractual entitlement to permanent health insurance. If having done so the Company (or the Xenetic Group)
cannot renew that insurance policy the Employee’s entitlement to permanent health insurance shall cease.

The  Employee  will  submit  his  expense  claims  and  the  Company  shall  reimburse  the  Employee  for  any  business  expenses  properly
incurred on or before the Termination Date in the usual way.

The payments in this clause 2 are subject to the income tax and National Insurance contributions that the Company is obliged by law to
pay or deduct.

Notwithstanding any terms of this Agreement, or the facts and circumstances referred to in this Agreement and regardless of whether or
not the Employee enters into the Second Settlement Agreement referred to at clause 2.9 below, the Employee will continue to be entitled
to the following:

(a)              any  share  options  which  have  been  granted  to  him  subject  to  the  terms  of  the  replacement  incentive  share  option  agreement
entered into between (1) the Employee, (2) XBIO and (3) the Company dated 23 January 2014 (the “UK Share Option Agreement ”);
and

(b)       any share options which have been granted to him subject to the rules of the XBIO equity incentive plan, effective 23 January
2014 (the “2014 US Equity Incentive Plan”) (including but not limited to non-qualified options and unapproved options), and any such
options granted under the 2014 US Equity Incentive Plan, and not yet vested at the date of this Agreement shall continue to vest during
the Employee’s notice period (referred to at clause 2.1 above) in accordance with the rules of the 2014 US Equity Incentive Plan.

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.7

2.8

2.9

2.10

2.11

2.12

The  parties  agree  that  the  vesting  of  such  options  which  have  not  vested  as  at  the  Termination  Date  shall  be  accelerated  such  that  all
unvested options under the UK Share Option Agreement and the 2014 US Equity Incentive Plan (collectively, the “Option Agreements”)
as at the Termination Date shall vest immediately and all vested options will be capable of exercise until 10 June 2020 (or such longer
period, if any, as provided for in each respective Option Agreement).

For the avoidance of doubt and notwithstanding any terms of this Agreement, the parties acknowledge and agree that any other equity
instruments held by or in favour of the Employee in respect of a Group Company (including, but not limited to, the Employee’s JSOP and
warrant entitlements) shall remain in full force and effect in accordance with the rules of such equity instrument.

Between the date of this Agreement and the Termination Date the Employee will be employed by LTL in the New Role, the terms of
which are set out in a separate service agreement (the “New Service Agreement”) and for the avoidance of doubt, the Employee will not
be required to undertake any duties outside the scope of the New Role. Nothing in this Agreement shall prevent LTL from having the
ability to terminate the Employee’s employment immediately in the event that the Employee commits an act of gross misconduct.

On  or  within  7  days  after  the  later  of  the  Termination  Date  or  such  earlier  date  as  the  Employee’s  employment  in  the  New  Role
terminates, the Employee will enter into the Second Settlement Agreement unless his employment terminates as a result of LTL’s breach
of contract.

The parties have entered into this Agreement to record and implement the terms on which they have agreed to settle any claims which the
Employee has or may have in connection with his employment as CEO, including but not limited to those specified in Schedule 1 attached
hereto.

Nothing in this Agreement or the New Service Agreement shall prevent the Employee from working for anyone else (or for himself) or
being engaged, concerned or having any financial interest in any capacity in any other business, trade, profession or occupation during the
term of the New Service Agreement. For the avoidance of doubt, this includes any non-executive board roles.

2.13

The  Company  shall  settle  any  outstanding  invoices  the  Employee  has  in  respect  of  advice  relating  to  his  proposed  move  to  Executive
Chairman and his resignation as a Director of a Group Company.

3.

3.1

3.2

Termination payment

Subject  to  any  applicable  conditions  in  clause  4  being  met,  the  Company  will,  without  admission  of  liability,  pay  the  Employee  as
compensation  in  connection  with  the  termination  of  his  role  as  CEO  £30,000  (the  “Termination  Payment”)  in  one  instalment.  The
Company will pay the Termination Payment by bank transfer to the Employee’s normal bank account within five days of receipt by the
Company of this Agreement signed by the Employee and certified by the Employee’s Adviser.

The Company and the Employee believe that the Termination Payment can be paid tax-free. The Employee shall be responsible for any
further tax and employee's National Insurance contributions due in respect of payments set out above and shall indemnify the Company in
respect of such liability in accordance with clause 7.1.

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4.

4.1

Payment conditions

The payment under clause 3.1 of this Agreement is subject to the following conditions being met:

4.1.1

the Employee not having been in repudiatory breach of this Agreement;

4.1.2

the  Employee  hereby  undertaking  to  enter  into  the  Second  Settlement Agreement  and  to  provide  the  Company  with  the  same
signed by the Employee and certified by the Employee’s Advisor.

5.

Legal fees

6.

6.1

The  Company  shall  pay  the  reasonable  legal  fees  (up  to  a  maximum  of  £27,000  plus  VAT  including  disbursements)  incurred  by  the
Employee  in  obtaining  advice  on  the  termination  of  his  employment  and  the  terms  of  this Agreement,  such  fees  to  be  payable  to  the
Adviser on production of an invoice addressed to the Employee (such fees to be payable to the Adviser within 21 days of production of an
invoice)  but  marked  as  payable  by  the  Company,  The Adviser’s  fees  shall  be  the  only  legal  or  professional  fees  reimbursable  to  the
Employee or paid on behalf of the Employee by the Company under the Agreement (up to a maximum of £27,000 plus VAT).

Waiver of claims

Save  as  provided  for  under  clauses  2.3,  2.6,  2.7,  2.8  or  otherwise  under  this Agreement,  the  Employee  agrees  that  the  terms  of  this
Agreement are offered by the Company without any admission of liability on the part of the Company and are in full and final settlement
of all and any claims or rights of action that the Employee has or may have against the Company or any Group Company or its officers or
employees whether arising out of his employment as CEO and director of XBIO and the Company or their termination, whether under
common law, contract, statute or otherwise, whether such claims are, or could be, known to the parties or in their contemplation at the
date of this Agreement in any jurisdiction and including, but not limited to, the claims specified in Schedule 1 (each of which is hereby
intimated and waived).

6.2

The waiver in clause 6.1 shall not apply to the following:

6.2.1

any claims by the Employee to enforce this Agreement;

6.2.2

claims in respect of personal injury of which the Employee is not aware and could not reasonably be expected to be aware at the
date of this Agreement;

6.2.3

any claims in relation to accrued pension entitlements;

6.2.4

any claims in relation to the Employee’s rights as a shareholder in the Company and other Group Companies; and

6.2.5

any claims in relation to the Employee’s contractual right to permanent health insurance so long as the current insurance policy
(number G01669 / 9441 (effective from 21 June 2017)) or any renewal policy is in place.

6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6.3

The Employee warrants that:

6.3.1

6.3.2

before  entering  into  this  Agreement  he  received  independent  advice  from  the  Adviser  as  to  the  terms  and  effect  of  this
Agreement and, in particular, on its effect on his ability to pursue any complaint before an employment tribunal or other court;

the Adviser has confirmed to the Employee that they are a solicitor holding a current practising certificate and that there is in
force a policy of insurance covering the risk of a claim by the Employee in respect of any loss arising in consequence of their
advice;

6.3.3

the Adviser shall sign and deliver to the Company a letter in the form attached as Schedule 2 to this Agreement;

6.3.4

6.3.5

before receiving the advice the Employee disclosed to the Adviser all facts and circumstances that may give rise to a claim by
the Employee against the Company or any Group Company;

the only claims that the Employee has or may have against the Company or any Group Company or its officers or employees
(whether  at  the  time  of  entering  into  this Agreement  or  in  the  future)  relating  to  his  employment  with  the  Company  or  the
termination of his role as CEO and as director of XBIO and the Company are specified in clause 6.1; and.

6.3.6

the  Employee  is  not  aware  of  any  facts  or  circumstances  that  may  give  rise  to  any  claim  against  the  Company  or  any  Group
Company or any of its employees other than those claims specified in clause 6.1.

The Employee acknowledges that the Company acted in reliance on these warranties when entering into this Agreement.

6.4

The Employee acknowledges that the conditions relating to settlement agreements under section 147(3) of the Equality Act 2010, section
77(4A) of the Sex Discrimination Act 1975 (in relation to claims under that Act and the Equal Pay Act 1970), section 72(4A) of the Race
Relations  Act  1976,  paragraph  2  of  Schedule  3A  to  the  Disability  Discrimination  Act  1995,  paragraph  2(2)  of  Schedule  4  to  the
Employment  Equality  (Sexual  Orientation)  Regulations  2003,  paragraph  2(2)  of  Schedule  4  to  the  Employment  Equality  (Religion  or
Belief)  Regulations  2003,  paragraph  2(2)  of  Schedule  5  to  the  Employment  Equality  (Age)  Regulations  2006,  section  288(2B)  of  the
Trade Union and Labour Relations (Consolidation) Act 1992, section 203(3) of the Employment Rights Act 1996, regulation 35(3) of the
Working  Time  Regulations  1998,  section  49(4)  of  the  National  Minimum  Wage  Act  1998,  regulation  41(4)  of  the  Transnational
Information and Consultation etc. Regulations 1999, regulation 9 of the Part-Time Workers (Prevention of Less Favourable Treatment)
Regulations 2000, regulation 10 of the Fixed-Term Employees (Prevention of Less Favourable Treatment) Regulations 2002, regulation
40(4)  of  the  Information  and  Consultation  of  Employees  Regulations  2004,  paragraph  13  of  the  Schedule  to  the  Occupational  and
Personal  Pension  Schemes  (Consultation  by  Employers  and  Miscellaneous  Amendment)  Regulations  2006,  regulation  62  of  the
Companies (Cross Border Mergers) Regulations 2007 and section 58 of the Pensions Act 2008 have been satisfied.

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6.5

6.6

7.

7.1

7.2

7.3

7.4

The waiver in clause 6.1 shall have effect irrespective of whether or not, at the date of this Agreement, the Employee is or could be aware
of such claims or have such claims in his express contemplation (including such claims of which the Employee becomes aware after the
date of this Agreement in whole or in part as a result of new legislation or the development of common law or equity).

The Employee agrees that, except for the payments and benefits provided for in, referred to in, or excluded from this Agreement and the
New Service Agreement governing the New Role, and subject to the waiver in clause 6.1, he shall not be eligible for any further payment
from the Company or any Group Company relating to his employment or the termination of his role as CEO and as director of XBIO and
the Company and without limitation to the generality of the foregoing, he expressly waives any right or claim that he has or may have to
payment of bonuses, any benefit or award programme or grant of equity interest, or to any other benefit, payment or award he may have
received had his role as CEO not terminated.

Indemnities

Save in respect of any payments arising out of clauses 7.3 to 7.6 below, the Employee shall indemnify the Company on a continuing basis
in respect of any income tax or National Insurance contributions (save for employers' National Insurance contributions) due in respect of
the payments and benefits in clause 3.1 (and any related interest, penalties, costs and expenses). The Company shall give the Employee
reasonable notice of any demand for tax which may lead to liabilities on the Employee under this indemnity and shall provide him with
reasonable  access  to  any  documentation  he  may  reasonably  require  to  dispute  such  a  claim  (provided  that  nothing  in  this  clause  shall
prevent the Company from complying with its legal obligations with regard to HM Revenue and Customs or other competent body).

If  the  Employee  is  ever  in  repudiatory  breach  of  this Agreement  or  pursues  a  claim  against  the  Company  or  any  Group  Company  in
breach of this Agreement, he agrees to indemnify the Company for any losses suffered as a result thereof, including all reasonable legal
and professional fees incurred.

The Company agrees and undertakes to pay to HMRC any late payment interest and penalties raised on the Company by H M Revenue &
Customs as a consequence of the Company's late payment of income tax and NICs payable as a result of the Promissory Note and security
agreement  issued  to  the  Employee  in  July  2016.    It  is  recognised  that  the  Employee  has  paid  to  the  Employer  all  the  income  tax  and
employee national insurance payable by the Company in respect of the loan note.

The Company agrees to indemnify the Employee against one half of any income tax liability of the Employee under section 222 of the
Income Tax (Earnings and Pensions) Act 2003 (“Section 222”) in relation to the Promissory Note and security agreement issued to the
Employee in July 2016. In addition, the Company agrees to indemnify the Employee against one half of any employee National Insurance
contributions arising as a result of Section 222.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
7.5

7.6

8.

8.1

In satisfaction of such indemnity the Company shall pay to the Employee, no later than 31 December 2017, a cash sum, net of income tax
and National Insurance contributions, of an amount which is sufficient to enable the Employee to pay to HMRC (under self-assessment)
one  half  of  the  amount  of  income  tax  due  under  Section  222.  In  relation  to  the  Employee’s  National  Insurance  contributions  liability
arising as a result of Section 222, the Company will pay an additional cash sum, net of income tax and National Insurance contributions,
of an amount which is sufficient to cover one half of the Employee’s NIC liability as a result of Section 222. This payment will be made
at  the  same  time  that  the  earnings  for  NIC  purposes  are  processed  through  the  payroll  system,  included  in  a  payslip  and  reported  to
HMRC.

The  Employee  shall,  no  later  than  1  February  2018,  confirm  to  the  Company  that  he  has  included  the  Section  222  amount  in  his  self-
assessment  tax  return  for  the  year  to  5 April  2017.  The  Employee  will  inform  the  Company  if  he  makes  any  submission  or  claim  to
HMRC that the Section 222 amount is lower than the amount to be reported by the Company on a revised form P11D for the year to 5
April 2017. If the Employee makes such a submission or claim then the Employee will be required to account to the Company in relation
to half of the consequent reduction in the indemnity provided for in clause 7.4.

Company property and information

The Employee shall, before the Termination Date, return to the Company :

8.1.1

all Confidential Information and Copies;

8.1.2

8.1.3

all  property  belonging  to  the  Company  in  satisfactory  condition  including  (but  not  limited  to)  any  company  credit  card,  keys,
security pass, identity badge, mobile telephone, pager, lap-top computer or fax machine but not his laptop, which he purchased;
and

all documents and copies (whether written, printed, electronic, recorded or otherwise and wherever located) made, compiled or
acquired by him during his employment with the Company or relating to the business or affairs of the Company or any Group
Company or their business contacts

in the Employee's possession or under his control.

8.2

8.3

The Employee shall, before the Termination Date, erase irretrievably any information relating to the business or affairs of the Company
or any Group Company or its business contacts from computer and communications systems and devices owned or used by him outside
the  premises  of  the  Company,  including  such  systems  and  data  storage  services  provided  by  third  parties  (to  the  extent  technically
practicable).

The  Employee  shall,  if  requested  to  do  so  by  the  Company  or  Board,  provide  a  signed  statement  that  he  has  complied  fully  with  his
obligations under clause 8.1 and clause 8.2 and shall provide it with such reasonable evidence of compliance as may be requested.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
8.4

9.

9.1

9.2

9.3

The Company shall procure that the Employee’s mobile telephone number shall be transferred into his name as soon as possible after the
date of this Agreement and in any event by the Termination Date.

Employee warranties and acknowledgments

As  at  the  date  of  this Agreement,  the  Employee  warrants  and  represents  to  the  Company  that  there  are  no  circumstances  of  which  the
Employee  is  aware  or  of  which  the  Employee  ought  reasonably  to  be  aware  which  would  amount  to  a  repudiatory  breach  by  the
Employee  of  any  express  or  implied  term  of  the  Employee's  Service  Agreement  which  would  entitle  (or  would  have  entitled)  the
Company to terminate the Employee's employment without notice or payment in lieu of notice and any payment to the Employee pursuant
to clause 3 is conditional on this being so.

The Employee agrees to make himself available to, and to cooperate with, the Company or its advisers in any internal investigation or
administrative, regulatory, judicial or quasi-judicial proceedings. The Employee acknowledges that this could involve, but is not limited
to, responding to or defending any regulatory or legal process, providing information in relation to any such process, preparing witness
statements and giving evidence in person on behalf of the Company. The Company shall reimburse any reasonable expenses and/or lost
income incurred by the Employee as a consequence of complying with his obligations under this clause, provided that such expenses are
approved in advance by the Company.

The  Employee  acknowledges  that  he  is  not  entitled  to  any  compensation  for  the  loss  of  any  rights  or  benefits  under  any  share  option,
bonus, long-term incentive plan or other profit sharing scheme operated by the Company or any Group Company in which he may have
participated, other than the payments referred to in clauses 2 and 3.

10.

Resignation from offices

10.1

The Employee acknowledges that, with effect from 26 October 2017, he has resigned from his positon as CEO of the Company.

10.2

The  Employee  irrevocably  appoints  the  Company  to  be  his  attorney  in  his  name  and  on  his  behalf  to  sign,  execute  or  do  any  such
instrument or thing and generally to use his name in order to give the Company (or its nominee) the full benefit of the provisions of this
clause.

11.

Confidentiality, announcements and reference

11.1

The Employee acknowledges that, as a result of his employment as CEO and his continued employment with LTL he has had (and will
have) access to Confidential Information. Without prejudice to his common law duties, the Employee shall not (except as authorised or
required by law or as authorised by the Company) at any time after the Termination Date:

11.1.1

use any Confidential Information; or

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
11.1.2 make or use any Copies; or

11.1.3

disclose any Confidential Information to any person, company or other organisation whatsoever.

11.2

11.3

11.4

11.5

11.6

11.7

11.8

The  restrictions  in  clause  11.1  do  not  apply  to  any  Confidential  Information  which  is  in  or  comes  into  the  public  domain  other  than
through the Employee's unauthorised disclosure.

Subject  to  clause  11.6,  the  Employee  and  the  Company  confirm  that  they  have  kept  and  agree  to  keep  the  existence  and  terms  of  this
Agreement and the circumstances concerning the termination of the Employee's role as CEO confidential, save where such disclosure is to
HM Revenue & Customs, required by law or (where necessary or appropriate) to:

11.3.1

the Employee's spouse, civil partner or partner, immediate family or legal or professional advisers, provided that they agree to
keep the information confidential; or

11.3.2

the Employee's insurer for the purposes of processing a claim for loss of employment.

The Company may also disclose the existence and terms of this Agreement to the Company's officers, employees or legal or professional
advisers on a need to know basis, provided that they agree to keep the information confidential.

The Company may make an announcement on signature of this Agreement in the form set out in Schedule 4 and neither party will make
any statement to third parties (save as specified in clauses 11.3 and 11.6) which is inconsistent with that announcement.

Subject  to  clause  11.7,  the  Company  or  any  Group  Company  may  make  such  announcements  and  disclosures  about  the  Employee
resigning as CEO and the terms set out in this Agreement as required by US regulatory requirements.

Save  as  in  pursuance  of  any  legitimate  legal  action  (including  pre-action)  the  Employee  shall  not  make  any  adverse  or  derogatory
comment  about  any  Group  Company,  its  or  their  officers  or  employees  and  all  Group  Companies  shall  use  reasonable  endeavours  to
ensure that its or their employees and officers shall not make any adverse or derogatory comment about the Employee. The Employee
shall  not  do  anything  which  shall,  or  may,  bring  any  Group  Company,  its  or  their  officers  or  employees  into  disrepute  and  all  Group
Companies shall use reasonable endeavours to ensure that its employees and officers shall not do anything which shall, or may, bring the
Employee into disrepute.

Nothing in this clause 11 shall prevent the Employee from making a protected disclosure under section 43A of the Employment Rights
Act  1996  and  nothing  in  this  clause  11  shall  prevent  the  Company  from  making  such  disclosure  as  it  is  required  by  law  to  make.
Notwithstanding the foregoing, the Employee and the Company mutually warrant that neither is currently aware of any grounds which
would justify a protected disclosure.

11.9

On signature of this Agreement and on receipt of a written request from a potential employer, the Company shall provide a reference in
the form set out in Schedule 5 to this Agreement and any oral reference provided will be on no less favourable terms.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12.

Directors Liability Insurance

12.1

The  Company  warrants  that  it  has  and  will  continue  to  maintain  directors’  liability  insurance  covering  the  Company  and  any  Group
Company.

13.

Guarantee

13.1

XBIO  shall  guarantee  all  payments,  benefits  and  indemnities  under  this Agreement  (including  but  not  limited  to  those  provided  under
clauses 2.3 and 7.3, 7.4 and 7.5) and shall pay them as they fall due if the Company does not.

14.

Entire agreement

14.1

Each  party  on  behalf  of  itself  and,  in  the  case  of  the  Company,  as  agent  for  any  Group  Companies  acknowledges  and  agrees  with  the
other party (the Company acting on behalf of itself and as agent for each Group Company) that:

14.1.1

this Agreement and any document referred to in it constitutes the entire agreement between the parties and any Group Company
and supersedes and extinguishes all agreements, promises, assurances, warranties, representations and understandings between
them whether written or oral, relating to its subject matter;

14.1.2

in  entering  into  this Agreement  it  does  not  rely  on  ,  and  shall  have  no  remedies  in  respect  of,  any  statement,  representation,
assurance or warranty (whether made innocently or negligently) that is not set out in this Agreement; and

14.1.3

it shall have no claim for innocent or negligent misrepresentation based on any statement in this Agreement.

14.2

Nothing in this Agreement shall, however, operate to limit or exclude any liability for fraud.

15.

Variation

No variation of this Agreement shall be effective unless it is in writing and signed by the parties (or their authorised representatives).

16.

Third party rights

16.1

Any third party shall be entitled to enforce the benefits conferred on it by clauses 6, 8, 11 and 12 of this Agreement.

16.2

Except as expressly provided in clause 15.1, no person other than the Employee and the Company or any Group Company shall have any
rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this Agreement. This does not affect any right or
remedy of a third party which exists, or is available, apart from that Act.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
17.

Governing law

This Agreement  and  any  dispute  or  claim  arising  out  of  or  in  connection  with  it  or  its  subject  matter  or  formation  (including  non-
contractual disputes or claims) shall be governed by and construed in accordance with the law of England and Wales.

18.

Jurisdiction

Each party irrevocably agrees that the courts of England and Wales shall have exclusive jurisdiction to settle any dispute, claim arising
out of or in connection with this Agreement or its subject matter or formation (including non-contractual disputes or claims).

19.

Subject to contract and without prejudice

This Agreement shall be deemed to be without prejudice and subject to contract until such time as it is signed by both parties and dated,
when it shall be treated as an open document evidencing a binding agreement.

20.

Counterparts

This Agreement may be executed and delivered in any number of counterparts, each of which, when executed, shall constitute a duplicate,
but all the counterparts shall together constitute the one agreement.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule 1
Claims

for breach of contract or wrongful dismissal;

for unfair dismissal, under section 111 of the Employment Rights Act 1996;

in relation to the right to a written statement of reasons for dismissal, under section 93 of the Employment Rights Act 1996;

for a statutory redundancy payment, under section 163 of the Employment Rights Act 1996;

in relation to an unlawful deduction from wages or unlawful payment, under section 23 of the Employment Rights Act 1996;

for unlawful detriment, under section 48 of the Employment Rights Act 1996 or section 56 of the Pensions Act 2008;

in relation to written employment particulars and itemised pay statements, under section 11 of the Employment Rights Act 1996;

in relation to guarantee payments, under section 34 of the Employment Rights Act 1996;

in relation to suspension from work, under section 70 of the Employment Rights Act 1996;

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

1.9

1.10

in relation to parental leave, under section 80 of the Employment Rights Act 1996;

1.11

in relation to a request for flexible working, under section 80H of the Employment Rights Act 1996;

1.12

in relation to time off work, under sections 51, 54, 57, 57B, 60, 63 and 63C of the Employment Rights Act 1996;

1.13

in relation to working time or holiday pay, under regulation 30 of the Working Time Regulations 1998;

1.14

for direct or indirect discrimination, harassment or victimisation related to sex, marital or civil partnership status, pregnancy or maternity
or gender reassignment under section 120 of the Equality Act 2010 and/or direct or indirect discrimination, harassment or victimisation
related to sex, marital or civil partnership status, gender reassignment, pregnancy or maternity under section 63 of the Sex Discrimination
Act 1975;

1.15

for direct or indirect discrimination, harassment or victimisation related to race under section 120 of the Equality Act 2010;

1.16

for direct or indirect discrimination, harassment or victimisation related to disability, discrimination arising from disability, or failure to
make  adjustments  under  section  120  of  the  Equality  Act  2010  and/or  direct  discrimination,  harassment  or  victimisation  related  to
disability, disability-related discrimination or failure to make adjustments under section 17A of the Disability Discrimination Act 1995;

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.17

1.18

1.19

1.20

1.21

for direct or indirect discrimination, harassment or victimisation related to religion or belief under section 120 of the Equality Act 2010
and/or under regulation 28 of the Employment Equality (Religion or Belief) Regulations 2003;

for direct or indirect discrimination, harassment or victimisation related to sexual orientation, under section 120 of the Equality Act 2010
and/or under regulation 28 of the Employment Equality (Sexual Orientation) Regulations 2003;

for direct or indirect discrimination, harassment or victimisation related to age, under section 120 of the Equality Act 2010 and/or under
regulation 36 of the Employment Equality (Age) Regulations 2006;

in  relation  to  the  duty  to  consider  working  beyond  retirement,  under  paragraphs  11  and  12  of  Schedule  6  to  the  Employment  Equality
(Age) Regulations 2006;

for  less  favourable  treatment  on  the  grounds  of  part-time  status,  under  regulation  8  of  the  Part-Time  Workers  (Prevention  of  Less
Favourable Treatment) Regulations 2000;

1.22

under regulations 27 and 32 of the Transnational Information and Consultation etc. Regulations 1999;

1.23

under regulations 29 and 33 of the Information and Consultation of Employees Regulations 2004;

1.24

under regulations 45 and 51 of the Companies (Cross-Border Mergers) Regulations 2007;

1.25

1.26

1.27

under  paragraphs  4  and  8  of  the  Schedule  to  the  Occupational  and  Personal  Pension  Schemes  (Consultation  by  Employers  and
Miscellaneous Amendment) Regulations 2006;

under  sections  68A,  87,  137,  145A,  145B,  146,  168,  168A,  169,  170,  174  and  192  of  the  Trade  Union  and  Labour  Relations
(Consolidation) Act 1992;

in relation to the obligations to elect appropriate representatives or any entitlement to compensation, under the Transfer of Undertakings
(Protection of Employment) Regulations 2006;

1.28

in relation to the right to be accompanied under section 11 of the Employment Relations Act 1999;

1.29

in  relation  to  refusal  of  employment,  refusal  of  employment  agency  services  and  detriment  under  regulations  5,  6  and  9  of  the
Employment Relations Act 1999 (Blacklists) Regulations 2010;

1.30

in relation to the right to request time off for study or training under section 63I of the Employment Rights Act 1996; and

1.31

in relation to personal injury, which the Employee is aware of or ought reasonably to be aware of at the date of this Agreement;

1.32

for harassment under the Protection from Harassment Act 1997;

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.33

for failure to comply with obligations under the Human Rights Act 1998;

1.34

for failure to comply with obligations under the Data Protection Act 1998; and

1.35

arising as a consequence of the United Kingdom's membership of the European Union.

16

 
 
 
 
 
 
 
 
 
Dear Sirs,

I am writing in connection with the agreement between my client, Scott Maguire, and XENETIC BIOSCIENCES (UK) LIMITED, LIPOXEN
TECHNOLOGIES LIMITED, and XENETIC BIOSCIENCES INC. of today's date to confirm that:

1.       I, Paul Seath of Bates Wells Braithwaite, whose address is 10 Queen Street Place, London, EC4R 1BE, am a Solicitor of the Senior Courts
of England and Wales who holds a current practising certificate.

2.       I have given Scott Maguire legal advice on the terms and effect of the Agreement and, in particular, its effect on his ability to pursue the
claims specified in Schedule 1 of the Agreement.

3.       I gave the advice to Scott Maguire as a relevant independent adviser within the meaning of the above acts and regulations referred to at
clause 6.4.

4.       There is now in force (and was in force at the time I gave the advice referred to above) a policy of insurance or an indemnity provided for
members of a profession or professional body covering the risk of claim by Scott Maguire in respect of loss arising in consequence of the advice
I have given him.

Yours faithfully,

Paul Seath

/s/ Paul Seath

November 2017

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[DATE]

Dear Sirs,

Schedule 2
Adviser's certificate

I am writing in connection with the agreement between my client, Scott Maguire, and XENETIC BIOSCIENCES (UK) LIMITED, LIPOXEN
TECHNOLOGIES LIMITED, and XENETIC BIOSCIENCES INC. of today's date to confirm that:

1.       I, Paul Seath of Bates Wells Braithwaite, whose address is 10 Queen Street Place, London, EC4R 1BE, am a Solicitor of the Senior Courts
of England and Wales who holds a current practising certificate.

2.       I have given Scott Maguire legal advice on the terms and effect of the Agreement and, in particular, its effect on his ability to pursue the
claims specified in Schedule 1 of the Agreement.

3.       I gave the advice to Scott Maguire as a relevant independent adviser within the meaning of the above acts and regulations referred to at
clause 6.4.

4.       There is now in force (and was in force at the time I gave the advice referred to above) a policy of insurance or an indemnity provided for
members of a profession or professional body covering the risk of claim by Scott Maguire in respect of loss arising in consequence of the advice
I have given him.

Yours faithfully,

Paul Seath

[    ] October 2017

18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule 3
Second Settlement Agreement

Without prejudice and subject to contract

This Agreement is made on ………………………………….between Xenetic Biosciences (UK) Limited (the “Company”), Lipoxen
Technologies Limited (“LTL”), Xenetic Biosciences Inc. (“XBIO”) and Michael Scott Maguire (the “Employee”).

Background

A.

B.

The Company and the Employee have already entered into a settlement agreement dated [ ] ("the First Settlement Agreement").
It is a term of the First Settlement Agreement that the parties enter into a second settlement agreement at the date the Employee’s
employment terminates to confirm that the Employee waives any additional claims that he might have against the Company or
any Third Party.

All the terms of the First Settlement Agreement continue to apply and remain in force. They are not superseded by the terms of
this Agreement. Furthermore, all defined terms have the same meaning when used in this Agreement as in the First Settlement
Agreement.

1.

1.1

2.

2.1

2.2

Payment

Subject to the terms and conditions set out in the First Settlement Agreement, the Company will make the payments set out therein.

Settlement

Save as provided for under clauses 2.3, 2.6, 2.7, 2.8 and 6.2 of the First Settlement Agreement or otherwise provided for under the First
Settlement Agreement, (or in respect of any valid claim which may be made under any PHI insurance policy) the Employee agrees that
the terms of this Agreement are offered by the Company without any admission of liability on the part of the Company and are in full and
final settlement of all and any claims or rights of action that the Employee has or may have against the Company, LTL, XBIO or any
Group  Company  or  its  officers  or  employees  whether  arising  out  of  his  employment  with  the  Company  or  LTL  or  its  termination  or
otherwise from events occurring after the First Settlement Agreement was entered into, whether under common law, contract, statute or
otherwise,  whether  such  claims  are,  or  could  be,  known  to  the  parties  or  in  their  contemplation  at  the  date  of  this Agreement  in  any
jurisdiction  and  including,  but  not  limited  to,  the  claims  specified  in  Schedule  1  to  the  First  Settlement Agreement  (each  of  which  is
hereby intimated and waived).

Clause 2.1 above applies to all present and future claims, costs, expenses or rights of action save in relation to any excluded matters and
the  matters  referred  to  in  clause  6.2  of  the  First  Settlement Agreement  above  and  shall  have  effect  irrespective  of  whether  or  not  the
Employee is or could be aware of such claims, costs, expenses or rights of action at the date of this Agreement and irrespective of whether
such claims, costs, expenses or rights of action are in the express contemplation of the Company, LTL, XBIO and the Employee at the
date of this Agreement (including such claims of which the Employee becomes aware after the date of this Agreement in whole or in part
as a result of new legislation or the development of common law or equity).

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.3

The Employee hereby warrants that:

2.4

3.

3.1

4.

4.1

5.

5.1

5.2

2.3.1

2.3.2

He is not aware of any facts or circumstances which might give rise to a claim against the Company, LTL, XBIO or any Group
Company  or  its  or  their  officers  or  employees  other  than  those  set  out  in  clause  2.1  or  otherwise  in  the  First  Settlement
Agreement; and

He has not and will not commence any legal or arbitration proceedings of any nature against the Company, LTL or any Group
Company in any jurisdiction arising out of or in connection with his employment with the Company or LTL, its termination or
otherwise  save  for  the  purposes  of  enforcing  the  terms  of  the  First  Settlement Agreement  or  this Agreement  or  in  respect  of
claims excluded by either Agreement.

It is expressly agreed that, except as expressly provided for in, referred to in, or excluded from this Agreement and the First Settlement
Agreement the Company, LTL and any Group Company shall have no further obligation to the Employee and the Employee shall have
no further entitlement under the Service Agreement and the New Service Agreement.

Continuing obligations

For the avoidance of doubt, the Employee confirms that  clauses  11  and  12  of  the  First  Settlement Agreement  remain  in  full  force  and
effect notwithstanding the execution of this Agreement.

Warranties

The Employee hereby warrants that he:

4.1.1

4.1.2

4.1.3

Has  not  at  any  time  committed  a  repudiatory  breach  of  his  contract  of  employment  which  would  entitle  LTL  to  terminate  his
employment without notice;

Is  not  entering  into  this Agreement  in  reliance  on  any  undertaking,  representation,  warranty  or  arrangement  of  any  nature  not
expressly set out in this agreement; and

Has  not  disclosed  or  communicated  to  any  person  the  circumstances  surrounding  the  termination  of  his  employment  with  the
Company or LTL and the facts or terms of this Agreement or the First Settlement Agreement, except to his legal and professional
advisers.

Legal advice

The Employee has received advice from Paul Seath of Bates Wells Braithwaite, 10 Queen Street Place, London EC4R 1BE, a relevant
independent adviser for the purposes of section 203 of the Employment Rights Act 1996, as to the terms and effect of this Agreement and,
in particular, its effect on his ability to pursue any complaint before an employment tribunal or other court.

The Employee acknowledges that the conditions relating to settlement agreements under section 147(3) of the Equality Act 2010, section
77(4A) of the Sex Discrimination Act 1975 (in relation to claims under that Act and the Equal Pay Act 1970), section 72(4A) of the Race
Relations  Act  1976,  paragraph  2  of  Schedule  3A  to  the  Disability  Discrimination  Act  1995,  paragraph  2(2)  of  Schedule  4  to  the
Employment  Equality  (Sexual  Orientation)  Regulations  2003,  paragraph  2(2)  of  Schedule  4  to  the  Employment  Equality  (Religion  or
Belief)  Regulations  2003,  paragraph  2(2)  of  Schedule  5  to  the  Employment  Equality  (Age)  Regulations  2006,  section  288(2B)  of  the
Trade Union and Labour Relations (Consolidation) Act 1992, section 203(3) of the Employment Rights Act 1996, regulation 35(3) of the
Working  Time  Regulations  1998,  section  49(4)  of  the  National  Minimum  Wage  Act  1998,  regulation  41(4)  of  the  Transnational
Information and Consultation etc. Regulations 1999, regulation 9 of the Part-Time Workers (Prevention of Less Favourable Treatment)
Regulations 2000, regulation 10 of the Fixed-Term Employees (Prevention of Less Favourable Treatment) Regulations 2002, regulation
40(4)  of  the  Information  and  Consultation  of  Employees  Regulations  2004,  paragraph  13  of  the  Schedule  to  the  Occupational  and
Personal  Pension  Schemes  (Consultation  by  Employers  and  Miscellaneous  Amendment)  Regulations  2006,  regulation  62  of  the
Companies (Cross Border Mergers) Regulations 2007 and section 58 of the Pensions Act 2008 have been satisfied.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.3

6.

6.1

7.

7.1

7.2

8.

8.1

9.

9.1

Paul Seath’s signature at the end of this Agreement confirms to the Company and LTL that, to the best of his knowledge and belief, the
statements set out in clauses 5.2 and 5.3 of this Agreement are correct.

Legal Fees

The Company agrees to pay reasonable legal fees incurred by the Employee in connection with taking advice on the termination of his
employment and the terms of this Agreement up to a maximum of £375 plus VAT to be paid direct to the Employee’s solicitor 28 days
after the receipt from the Employee’s solicitor of an invoice addressed to the Employee and marked payable by LTL.

Third parties

Any third party shall be entitled to enforce the benefits conferred on it by clauses 2 and 3 of this Agreement.

Except as expressly provided in clause 6.1, no person other than the Employee and the Company, LTL or any Group Company shall have
any rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this Agreement. This does not affect any right or
remedy of a third party which exists, or is available, apart from that Act.

Governing law

This Agreement  and  any  dispute  or  claim  arising  out  of  or  in  connection  with  it  or  its  subject  matter  or  formation  (including  non-
contractual disputes or claims) shall be governed by and construed in accordance with the law of England and Wales.

Jurisdiction

Each party irrevocably agrees that the courts of England and Wales shall have exclusive jurisdiction to settle any dispute or claim arising
out of or in connection with this Agreement or its subject matter or formation (including non-contractual disputes or claims).

10.

Counterparts

10.1

This Agreement may be executed in any number of counterparts, each of which, when executed, shall constitute a duplicate and be an
original, but all the counterparts shall together constitutes the one agreement.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
This Agreement, although marked “without prejudice” and “subject to contract”, will upon signature by the parties and the adviser, be treated as
an open document evidencing an agreement binding on the parties.

Signed………………………………………………………….

Dated…………………………………………………………...

               on behalf of the Company

Signed………………………………………………………….

Dated…………………………………………………………...

               on behalf of LTL

Signed………………………………………………………….

Dated…………………………………………………………...

               on behalf of XBIO

Signed…………………………………………………………

Dated………………………………………………………….

Scott Maguire

Signed…………………………………………………………

Dated………………………………………………………….

Paul Seath of Bates Wells Braithwaite

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule 4
Announcement

CONFIDENTIAL DRAFT NOT FOR IMMEDIATE RELEASE

Xenetic Biosciences Appoints Jeffrey F. Eisenberg as Chief Executive Officer

LEXINGTON,  MA  –  (October  31,  2017)  –  Xenetic  Biosciences,  Inc.  (NASDAQ:  XBIO)  (“Xenetic”  or  the  “Company”),  a  clinical-stage
biopharmaceutical company focused on the discovery, research and development of next-generation biologic drugs and novel orphan oncology
therapeutics,  announced  today  that  it  has  appointed  Jeffrey  F.  Eisenberg  as  Chief  Executive  Officer.  M.  Scott  Maguire  will  continue  to  serve
Xenetic during the management transition.

“On  behalf  of  everyone  at  Xenetic,  we  would  like  to  thank  Scott  for  his  years  of  commitment  and  dedication  to  the  Company.  Mr.  Maguire
joined a company with a collection of patents and transformed the Company into a clinical-stage business, listing the company on NASDAQ last
year.    His  efforts  were  critical  in  securing  an  exclusive  license  deal  with,  and  a  series  of  equity  investments  from,  Shire  plc  (LSE:  SHP,
NASDAQ: SHPG) (formerly Baxalta, Baxter Incorporated and Baxter Healthcare) to develop a novel series of polysialylated blood coagulation
factors  employing  Xenetic's  proprietary  PolyXen™  technology  platform,”  commented Adam  Logal,  Chairman  of  the  Board  of  Xenetic.    “We
believe  that  Jeff’s  appointment  today  as  Chief  Executive  Officer  is  an  important  step  in  the  continued  evolution  of  Xenetic.  His  industry
experience and professional track record are perfectly aligned with the Company’s strategic priorities, and I believe he will do a tremendous job
leading the Xenetic team and driving the Company to its next phase of growth.”

Mr. Eisenberg joined the Xenetic management team in December 2016 as Chief Operating Officer and has served on the Company’s Board of
Directors since July 2016. He is a seasoned life science executive with over 20 years of broad operational expertise. Over the course of his career,
Mr.  Eisenberg  has  led  all  crucial  areas  of  R&D,  operations,  manufacturing/quality,  business  development,  strategic  partnering,  product
development,  commercialization,  and  talent  management.  Prior  to  joining  Xenetic,  his  most  recent  position  was  Chief  Executive  Officer  of
Noven Pharmaceuticals, where during his tenure as CEO revenues more than doubled, the company’s cash increased by more than 300%, and
two  new  products  were  launched  following  the  successful  filings  of  New  Drug Applications  (NDAs)  submitted  to  the  U.S.  Food  and  Drug
Administration.  Mr.  Eisenberg  also  was  responsible  for  leading  Noven’s  Novogyne  joint  venture  with  Novartis  (NYSE:  NVS),  an  entity  that
generated over $300 million in revenue in its last full year of operation.

Mr. Eisenberg commented, “I am very pleased to be appointed to lead Xenetic at this pivotal point in the Company’s history, and I am prepared
for this exciting challenge. We have a strong team  in  place,  and  together  we  will  focus  on  continuing  to  fundamentally  transform  Xenetic  on
multiple fronts. We look forward to advancing our ongoing Phase 2 study of our flagship product, XBIO-101 as candidate for the treatment of
progestin  resistant  endometrial  cancer  and  announcing  interim  data  from  the  study  in  2018.  Beyond  XBIO-101,  we  believe  there  is  an
opportunity to build a growing pipeline of partnerships utilizing our proven PolyXen™ platform technology.”

About Xenetic Biosciences

Xenetic Biosciences, Inc. is a clinical-stage biopharmaceutical company focused on the discovery, research and development of next-generation
biologic  drugs  and  novel  orphan  oncology  therapeutics.  Xenetic's  lead  investigational  product  candidate  is  oncology  therapeutic  XBIO-101
(sodium cridanimod) for the treatment of progesterone resistant endometrial cancer. Xenetic's proprietary drug development platforms include
PolyXen, which enables next-generation biologic drugs by improving their half-life and other pharmacological properties.

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Xenetic is party to an agreement with Baxalta US Inc. and Baxalta AB (wholly owned subsidiaries of Shire plc) covering the development of a
novel series of polysialylated blood coagulation factors. This collaboration relies on Xenetic's PolyXen technology to conjugate polysialic acid
(“PSA”)  to  therapeutic  blood-clotting  factors,  with  the  goal  of  improving  the  pharmacokinetic  profile  and  extending  the  active  life  of  these
biologic molecules. Shire is a significant stockholder of the Company, having invested $10 million in the Company during 2014. The agreement
is an exclusive research, development and license agreement which grants Shire a worldwide, exclusive, royalty-bearing license to Xenetic's PSA
patented  and  proprietary  technology  in  combination  with  Shire's  proprietary  molecules  designed  for  the  treatment  of  blood  and  bleeding
disorders. The first program under this agreement was a next generation Factor VIII, and this program was terminated by Shire following a Phase
1/2  clinical  trial.  Xenetic  and  Shire  are  currently  exploring  whether  to  engage  in  further  development  of  other  blood  coagulation  factors.
Additionally, Xenetic has previously received strategic investments from OPKO Health (Nasdaq: OPK), Serum  Institute  of  India  Limited  and
PJSC Pharmsynthez.

For more information, please visit the Company's website at  www.xeneticbio.com and connect on Twitter, LinkedIn, Facebook and Google+.

Forward-Looking Statements

This press release contains forward-looking statements for purposes of the safe harbor provisions of the Private Securities Litigation Reform Act
of 1995. All statements contained in this press release other than statements of historical facts may constitute forward-looking statements within
the  meaning  of  the  federal  securities  laws.  These  statements  can  be  identified  by  words  such  as  "expects,"  "plans,"  "projects,"  "will,"  "may,"
"anticipates,"  "believes,"  "should,"  "intends,"  "estimates,"  and  other  words  of  similar  meaning,  including  statements  regarding  changes  to  the
proposals  included  in  the  Company’s  proxy  statement  and  the  Company’s  plans  to  amend  or  supplement  its  proxy  statement. Any  forward-
looking statements contained herein are based on current expectations, and are subject to a number of risks and uncertainties. Many factors could
cause our actual activities or results to differ materially from the activities and results anticipated in forward-looking statements. These risks and
uncertainties  include  those  described  in  the  "Risk  Factors"  section  of  the  Company’s Annual  Report  on  Form  10-K  for  the  fiscal  year  ended
December 31, 2016 and filed with the Securities and Exchange Commission on March 31, 2017, and subsequent reports that it may file with the
Securities  and  Exchange  Commission.  In  addition,  forward-looking  statements  may  also  be  adversely  affected  by  general  market  factors,
competitive  product  development,  product  availability,  federal  and  state  regulations  and  legislation,  the  regulatory  process  for  new  product
candidates  and  indications,  manufacturing  issues  that  may  arise,  patent  positions  and  litigation,  among  other  factors.  The  forward-looking
statements  contained  in  this  press  release  speak  only  as  of  the  date  the  statements  were  made,  and  the  Company  does  not  undertake  any
obligation to update forward-looking statements, except as required by law.

Contact:

Jenene Thomas Communications, LLC.
Jenene Thomas
(908) 938-1475
jenene@jenenethomascommunications.com

Source: Xenetic Biosciences, Inc.

24

 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule 5
Reference

[ON HEADED NOTEPAPER OF XENETIC BIOSCIENCES, INC.]

To Whom It May Concern:

This is to confirm M. Scott Maguire has been employed as the CEO of Xenetic Biosciences Inc. (ticker: XBIO) since March 2004. During his
tenure, Scott transformed the company from a collection of patents to a clinical-stage NASDAQ listed company.

·
·
·
·
·

·
·
·
·

A list of a few of his notable accomplishments include:
Listing on AIM within two years of being appointed CEO
Moving projects from the bench into the clinic
Raising capital from India, Russia, Europe and the US
Completed a number of M&A transactions, including the acquisition of a German orphan oncology company and an oncology asset
acquisition
Securing a $100M license deal from Baxter (now Shire)
Securing a series of investments from Shire
Moving the company from London, UK to Boston, MA
Listing the company on NASDAQ

We would give him the highest recommendation for future employment in an executive or non-executive capacity.

Sincerely yours

The Board of Directors of Xenetic Biosciences Inc.

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
This Agreement was executed as a deed on the date stated at the beginning of it.

Executed as a deed for and
on behalf of Xenetic Biosciences (UK) 
Limited in the presence of

Witness

Executed as a deed for and
on behalf of LIPOXEN TECHNOLOGIES
LIMITED in the presence of

Witness

/s/ Colin Hill
Director

/s/ Victoria Exley
Signature

Victoria Exley
Name

Wayside Cottage, Euford SN96DD
Address

Solicitor
Occupation

/s/ Colin Hill
Director

/s/ Victoria Exley
Signature

Victoria Exley
Name

Wayside Cottage, Euford SN96DD
Address

Solicitor
Occupation

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Signed by Scott Maguire

Witness

Executed as a deed for and on 
behalf of XENETIC BIOSCIENCES INC. in the presence of

Witness

/s/ Scott Maguire

/s/ Stefano Caupolini
Signature

Stefano Caupolini
Name

19 Donne Place, London SW32N6
Address

Entrepreneur
Occupation

JEFFREY EISENBERG
Director

/s/ Dionne Smith
Signature

Dionne Smith
Name

4400 Biscayne Blvd.
Miami, FL 33137
Address

Executive Assistant
Occupation

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.48

October 11, 2017

Adam Logal
Opko
4400 Biscayne Blvd.
Miami, Florida 33129

Dear Adam:
This Letter Agreement (the “Agreement”) is to confirm the terms of your proposed appointment on August 14, 2017 (the “Effective Date”)
as a non-employee, independent Director of Xenetic Biosciences, Inc. (the “Company”).

Overall, in terms of time commitment, we expect your attendance at all the Board meetings and meetings of such committees of the Board
that  you  will  be  appointed  to  (as  applicable).  In  addition,  you  will  be  expected  to  devote  appropriate  preparation  time  ahead  of  each
meeting. By accepting this appointment, you have confirmed that you are able to allocate sufficient time to meet the expectations of this
position.

1.        Consideration. For and in consideration of the services to be performed by you, the Company agrees to compensate you as follows:

1.1

1.2

Director Fee. A  director  fee  equal  to  $50,000  (Fifty  Thousand  U.S.  Dollars)  per  annum,  payable  quarterly  (the  “Board  Meeting
Fee”) will be the cash compensation for your role as a director, as well as any board committees, as chair or as a member, you may
participate.

Stock Options. Subject to all approvals required by law, the Company will grant you, pursuant to an equity incentive plan or such
other plan to be adopted by the Company (the "Plan") and upon such terms and conditions as determined by the Compensation
Committee or the Board (as applicable), an option to purchase Twenty-Five Thousand (25,000) shares of common stock of the
Company at a strike price determined by the closing price of the common stock on the date of this Agreement (the “Initial Grant”).
This option shall be exercisable as provided herein and shall vest quarterly over twelve months so long as you are a member of our
board of directors. An additional option to purchase 25,000 shares of Company common stock shall be granted for service each year
at the date of the Company’s Annual Meeting of Shareholders commencing with the 2018 Annual Meeting of Shareholders. The
exercise price shall be determined by the closing price of the common stock on the date of such grant.

If  your  board  service  is  terminated  or  ends  for  any  reason,  all  granted  Options  that  have  not  vested  –  shall  be  forfeited,  and  any
Options that have vested but have not been exercised may be exercisable by you any time within three (3) months of the termination
of  your  board  position  (the  “Termination  Exercise  Period”). Any  Options  that  are  not  exercised  within  the  Termination  Exercise
Period, shall expire immediately.

1.2.1 Term of Options. All Options, if and to the extent vested according to Section 1.2 above, shall be in effect for a period of 10 years
commencing immediately after the granting of all Options granted to you under this letter of appointment, and shall expire immediately
thereafter, unless terminated sooner as provided in Section 1.2. Without derogating from the aforesaid, if the Plan that shall be approved by
the  Company  shall  include  additional  provisions  related  to  expiration  of  Options,  such  provisions  shall  also  apply  with  respect  to  all
Options granted to you under this letter of appointment.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.2.1a Vesting. All Options granted to you shall vest as provided in Section 1.2.

1.2.1b Price. The exercise price of the Options shall be equal to the Company’s closing stock price on the date of your grant.

1.2.1c General. All options granted to you shall be in effect subject to your continuous service as a Director and subject to the terms
and conditions of the Company’s Stock Option Plan (the “Plan”), including such terms related to vesting and expiration, and subject
to  such  terms  and  conditions  as  will  be  approved  by  the  Company,  at  its  sole  discretion.  In  case  of  contradiction  between  the
provisions of this letter of appointment and the provisions of the Plan, the provisions of the Plan shall supersede.

1.2.1d Certain Representations.  You  represent  and  agree  that  you  are  accepting  the  option  to  purchase  shares  of  common  stock
being issued to you pursuant to this Agreement for your own account and not with a view to or for sale of distribution thereof. You
understand  that  the  securities  are  restricted  securities  and  you  understand  the  meaning  of  the  term  “restricted  securities.”  You
further represent that you were not solicited by publication of any advertisement in connection with the receipt of the shares and that
you have consulted tax counsel as needed regarding the shares.

1.3       Company agrees to reimburse you for out-of-pocket expenses incurred by you in connection with your service (including out-of-
pocket expenses, transportation, and airfare on company business, provided that such expenses are against original and valid receipts (the
“Expenses”).

1.4       Payment of the Expenses, as applicable, shall be made against your itemized invoice following the receipt of the relevant invoice,
which invoice shall be submitted to the Company within seven (7) days of the end of each calendar month during the term of this letter of
appointment.

1.5       For the avoidance of any doubt, the Fee and the Options (subject to their terms) and the aforementioned Expenses constitute the full
and  final  consideration  for  your  appointment,  and  you  shall  not  be  entitled  to  any  additional  consideration,  of  any  form,  for  your
appointment and service.

2.                The  term  of  your  appointment  as  a  non-employee,  director  of  the  Company  shall  be  for  one  year  or  until  the  next  Meeting  of
Stockholders and shall be renewable on a yearly basis by vote of the shareholders or appointment by the board.

3.          You will undertake such travelling as may reasonably be necessary for the performance of your duties, including travelling for
board meetings and site visits if required.

4.          You will undertake such duties and powers relating to the Company and any subsidiaries or associated companies (the “Group”) as
the  Board  may  from  time  to  time  reasonably  request.  The  Board  as  a  whole  is  collectively  responsible  for  promoting  the  success  of  the
Company by directing and supervising the Company’s affairs, inter alia, as follows:

4.1       Providing entrepreneurial leadership of the Group within a framework of prudent and effective controls which enable risk to be
assessed and managed; and

4.2       Setting the Group’s strategic aims, ensures that the necessary financial and human resources are in place for the Group to meet
its objectives and reviews of management performance; and

4.3       Setting the Group’s values and standards and ensure that its obligations to its shareholders and others are understood and met.

4.3.1 Managing conflicts of interest that may arise in board meetings; and

4.3.2 Ensuring that all board members are acting in the best interests of all shareholders.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.       Confidential Information.

5.1       You undertake to the Company that you shall maintain in strict confidentiality all trade, business, technical or other information
regarding  the  Company,  the  Group,  its  affiliated  entities  and  their  business  affairs  including,  without  limitation,  all  marketing,  sales,
technical and business know-how, intellectual property, trade secrets, identity and requirements of customers and prospective customers,
the  Company’s  methods  of  doing  business  and  any  and  all  other  information  relating  to  the  operation  of  the  Company  (collectively,  the
“Confidential  Information”).  You  shall  at  no  time  disclose  any  Confidential  Information  to  any  person,  firm,  or  entity,  for  any  purpose
unless  such  disclosure  is  required  in  order  to  fulfil  your  responsibilities  as  director.  You  further  undertake  that  you  shall  not  use  such
Confidential Information for personal gain.

“Confidential Information” shall not include information that (i) is or becomes part of the public domain other than as a result of disclosure
by You, (ii) becomes available to you on a non-confidential basis from a source other than the Company, provided that the source is not
bound  with  respect  to  that  information  by  a  confidentiality  agreement  with  the  Group  or  is  otherwise  prohibited  from  transmitting  that
information by a contractual legal or other obligation, or (iii) can be proven by you to have been in your possession prior to disclosure of
the  information  by  the  Company.  In  the  event  that  you  are  requested  or  required  (by  oral  questions,  interrogatories,  requests  for
information or documents, subpoena, civil investigative demand or other process) to disclose any Confidential Information, it is agreed that
you, to the extent practicable under the circumstances, will provide the Company with prompt notice of any such request or requirement so
that the Company may seek an appropriate protective order or waive compliance with this paragraph 5. If a protective order or the receipt
of  a  waiver  hereunder  has  not  been  obtained,  you  may  disclose  only  that  portion  of  the  Confidential  Information  which  you  are  legally
compelled to disclose.

5.2       Blackout Period. You understand that we have, or intend to have, a policy pursuant to which no officer, director or key executive
may not engage in transactions in our stock during the period commencing the end of a fiscal quarter and ending the day after the financial
information  for  the  quarter  and  year  have  been  publicly  released.  If  you  become  a  member  of  the  audit  committee  and  you  have
information  concerning  our  financial  results  at  any  time,  you  may  not  engage  in  transactions  in  our  securities  until  the  information  is
publicly disclosed.

6.       Term and Termination

6.1              Subject  to  paragraph  6.2  hereunder,  this  appointment  shall  terminate  immediately  and  without  claim  for  compensation  on  the
occurrence of any of the following events:

6.1.1 If you resign as a Director of the Company for any reason; and/or

6.1.2 If you are removed or not re-appointed as a Director of the Board of the Company at a General Meeting of shareholders of
the Company in accordance with the requirements of the Business Corporation Law of the State of Nevada and/or any other
applicable law or regulation (the "Law") and/or the Company's Articles of Incorporation; and/or

6.1.3 If you have been declared bankrupt or made an arrangement or composition with or for the benefit of your creditors; and/or

6.1.4 If you have been disqualified from acting as a Director (including, but not limited to, an event in which you are declared
insane or become of unsound mind or become physically incapable of performing your functions as director for a period of at least
sixty (60) days; and/or

6.1.5 If an order of a court having jurisdiction over the Company requires you to resign.

6.2       Any  termination  of  this  letter  of  appointment  shall  be  without  payment  of  damages  or  compensation  (except  that  you  shall  be
entitled  to  any  accrued  Fees  or  Expenses  properly  incurred  under  the  terms  of  this  letter  of  appointment  prior  to  the  date  of  such
termination).

7.          The Company will put directors’ and officers’ liability insurance in place within sixty (60) days of this Agreement if not already in
place, and will use commercial reasonable efforts to maintain such insurance coverage for the full term of your appointment.

8.          On termination of this appointment, you shall return all property belonging to the Group, together with all documents, papers, disks
and information, howsoever stored, relating to the Group and used by you in connection with your position with the Company.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9.          Subject to the proper performance of your obligations to the Company under this letter of appointment and any applicable law, the
Company agrees that you will be free to accept other appointments, directorships and chairmanships provided that:

9.1 They do not in any way conflict with the interests of the Company or any member of the Group; and

9.2 They do not restrict you from devoting the necessary time and attention properly to services to be performed under this letter of
appointment; and

9.3 In the event that you become aware of any potential conflicts of interest, these must be disclosed to the Chairman and/or the
Chief Executive Officer (the "CEO") of the Company as soon as they become apparent.

10.        The performance of individual Directors, the Chairman and the Board and its committees is evaluated annually. If, in the interim,
there are any matters which cause you concern about your position, you should discuss them with the Chairman and/or the CEO as soon as
is appropriate.

11.       In addition to any right pursuant to applicable law, occasions may arise when you consider that you need professional advice in the
furtherance of your duties as a director. Circumstances may occur when it will be appropriate for you to seek such advice from independent
advisors at the Company’s expense, to the extent provided under applicable law and subject to the prior written approval of the CEO and/or
the Board.

12.       This letter refers to your appointment as a Director of the Company and your membership on the committees of the Board.

13.       You shall ensure that you comply at all times with the Company’s inside trading policies as in effect from time to time.

14.       You shall discharge your general duties as a Director pursuant to the Company's Articles of Incorporation and applicable law.

15.        This letter of appointment shall be governed by and construed in accordance with the law of the State of Massachusetts.

Please sign the attached copy of this letter and return it to Xenetic to signify your acceptance of the terms set out above.

Sincerely yours,

XENETIC BIOSCIENCES INC.

/s/ Jeffrey Eisenberg
Name: Jeffrey Eisenberg Title: Chief Operating Officer

AGREED AND ACKNOWLEDGED BY:

/s/ Adam Logal
Name of Director: Adam Logal

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.49

October 11, 2017

James E. Callaway, Ph.D
4893 Drakewood Terrace
San Diego, CA 92130

Dear James:

This Letter Agreement (the "Agreement") is to confirm the terms of your proposed appointment on August 14, 2017 (the "Effective Date")
as a non-employee, independent Director of Xenetic Biosciences, Inc. (the "Company").

Overall, in terms of time commitment, we expect your attendance at all the Board meetings and meetings of such committees of the Board
that  you  will  be  appointed  to  (as  applicable).  In  addition,  you  will  be  expected  to  devote  appropriate  preparation  time  ahead  of  each
meeting. By accepting this appointment, you have confirmed that you are able to allocate sufficient time to meet the expectations of this
position.

1.       Consideration. For and in consideration of the services to be performed by you, the Company agrees to compensate you as follows:

1.1

1.2

Director Fee. A director fee equal to $50,000 (Fifty Thousand U.S. Dollars) per annum, payable quarterly (the "Board Meeting Fee")
will be the cash compensation for your role as a director, as well as any board committees, as chair or as a member, you may
participate.

Stock Options. Subject to all approvals required by law, the Company will grant you, pursuant to an equity incentive plan or such
other  plan  to  be  adopted  by  the  Company  (the  "Plan")  and  upon  such  terms  and  conditions  as  determined  by  the  Compensation
Committee  or  the  Board  (as  applicable),  an  option  to  purchase  Twenty-Five  Thousand  (25,000)  shares  of  common  stock  of  the
Company at a strike price determined by the closing price of the common stock on the date of this Agreement (the "Initial Grant").
This option shall be exercisable as provided herein and shall vest quarterly over twelve months so long as you are a member of our
board of directors. An additional option to purchase 25,000 shares of Company common stock shall be granted for service each year
at  the  date  of  the  Company's Annual  Meeting  of  Shareholders  commencing  with  the  2018 Annual  Meeting  of  Shareholders.  The
exercise price shall be determined by the closing price of the common stock on the date of such grant.

If your board service is terminated or ends for any reason, all granted Options that have not vested — shall be forfeited, and any
Options that have vested but have not been exercised may be exercisable by you any time within three (3) months of the termination
of  your  board  position  (the  "Termination  Exercise  Period"). Any  Options  that  are  not  exercised  within  the  Termination  Exercise
Period, shall expire immediately.

1.2.1 Term of Options. All Options, if and to the extent vested according to Section 1.2 above, shall be in effect for a period of 10
years commencing immediately after the granting of all Options granted to you under this letter of appointment, and shall expire
immediately thereafter, unless terminated sooner as provided in Section 1.2. Without derogating from the aforesaid, if the Plan that
shall be approved by the Company shall include additional provisions related to expiration of Options, such provisions shall also
apply with respect to all Options granted to you under this letter of appointment.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.2.1a Vesting. All Options granted to you shall vest as provided in Section 1.2.

1.2.lb Price. The exercise price of the Options shall be equal to the Company's closing stock price on the date of your grant.

1.2.1c General. All options granted to you shall be in effect subject to your continuous service as a Director and subject to the
terms and conditions of the Company's Stock Option Plan (the "Plan"), including such terms related to vesting and expiration,
and subject to such terms and conditions as will be approved by the Company, at its sole discretion. In case of contradiction
between the provisions of this letter of appointment and the provisions of the Plan, the provisions of the Plan shall supersede.

1.2.1d Certain Representations.  You  represent  and  agree  that  you  are  accepting  the  option  to  purchase  shares  of  common
stock being issued to you pursuant to this Agreement for your own account and not with a view to or for sale of distribution
thereof.  You  understand  that  the  securities  are  restricted  securities  and  you  understand  the  meaning  of  the  term  "restricted
securities."  You  further  represent  that  you  were  not  solicited  by  publication  of  any  advertisement  in  connection  with  the
receipt of the shares and that you have consulted tax counsel as needed regarding the shares.

1.3       Company agrees to reimburse you for out-of-pocket expenses incurred by you in connection with your service (including out-of-
pocket expenses, transportation, and airfare on company business, provided that such expenses are against original and valid receipts (the
"Expenses").

1.4       Payment of the Expenses, as applicable, shall be made against your itemized invoice following the receipt of the relevant invoice,
which invoice shall be submitted to the Company within seven (7) days of the end of each calendar month during the term of this letter of
appointment.

1.5       For the avoidance of any doubt, the Fee and the Options (subject to their terms) and the aforementioned Expenses constitute the full
and  final  consideration  for  your  appointment,  and  you  shall  not  be  entitled  to  any  additional  consideration,  of  any  form,  for  your
appointment and service.

2.          The  term  of  your  appointment  as  a  non-employee,  director  of  the  Company  shall  be  for  one  year  or  until  the  next  Meeting  of
Stockholders and shall be renewable on a yearly basis by vote of the shareholders or appointment by the board.

3.          You will undertake such travelling as may reasonably be necessary for the performance of your duties, including travelling for
board meetings and site visits if required.

4.          You will undertake such duties and powers relating to the Company and any subsidiaries or associated companies (the "Group") as
the  Board  may  from  time  to  time  reasonably  request.  The  Board  as  a  whole  is  collectively  responsible  for  promoting  the  success  of  the
Company by directing and supervising the Company's affairs, inter alia, as follows:

4.1       Providing entrepreneurial leadership of the Group within a framework of prudent and effective controls which enable risk
to be assessed and managed; and

4.2       Setting the Group's strategic aims, ensures that the necessary financial and human resources are in place for the Group to
meet its objectives and reviews of management performance; and

4.3       Setting the Group's values and standards and ensure that its obligations to its shareholders and others are understood and
met.

4.3.1 Managing conflicts of interest that may arise in board meetings; and

4.3.2 Ensuring that all board members are acting in the best interests of all shareholders.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.         Confidential Information.

5.1       You undertake to the Company that you shall maintain in strict confidentiality all trade, business, technical or other information
regarding  the  Company,  the  Group,  its  affiliated  entities  and  their  business  affairs  including,  without  limitation,  all  marketing,  sales,
technical and business know-how, intellectual property, trade secrets, identity and requirements of customers and prospective customers,
the  Company's  methods  of  doing  business  and  any  and  all  other  information  relating  to  the  operation  of  the  Company  (collectively,  the
"Confidential  Information").  You  shall  at  no  time  disclose  any  Confidential  Information  to  any  person,  firm,  or  entity,  for  any  purpose
unless  such  disclosure  is  required  in  order  to  fulfil  your  responsibilities  as  director.  You  further  undertake  that  you  shall  not  use  such
Confidential Information for personal gain.

"Confidential Information" shall not include information that (i) is or becomes part of the public domain other than as a result of disclosure
by You, (ii) becomes available to you on a non-confidential basis from a source other than the Company, provided that the source is not
bound  with  respect  to  that  information  by  a  confidentiality  agreement  with  the  Group  or  is  otherwise  prohibited  from  transmitting  that
information by a contractual legal or other obligation, or (iii) can be proven by you to have been in your possession prior to disclosure of
the  information  by  the  Company.  In  the  event  that  you  are  requested  or  required  (by  oral  questions,  interrogatories,  requests  for
information or documents, subpoena, civil investigative demand or other process) to disclose any Confidential Information, it is agreed that
you, to the extent practicable under the circumstances, will provide the Company with prompt notice of any such request or requirement so
that the Company may seek an appropriate protective order or waive compliance with this paragraph 5. If a protective order or the receipt
of  a  waiver  hereunder  has  not  been  obtained,  you  may  disclose  only  that  portion  of  the  Confidential  Information  which  you  are  legally
compelled to disclose.

5 . 2       Blackout Period. You understand that we have, or intend to have, a policy pursuant to which no officer, director or key executive
may not engage in transactions in our stock during the period commencing the end of a fiscal quarter and ending the day after the financial
information  for  the  quarter  and  year  have  been  publicly  released.  If  you  become  a  member  of  the  audit  committee  and  you  have
information  concerning  our  financial  results  at  any  time,  you  may  not  engage  in  transactions  in  our  securities  until  the  information  is
publicly disclosed.

6.       Term and Termination

6.1              Subject  to  paragraph  6.2  hereunder,  this  appointment  shall  terminate  immediately  and  without  claim  for  compensation  on  the
occurrence of any of the following events:

6.1.1 If you resign as a Director of the Company for any reason; and/or

6.1.2 If you are removed or not re-appointed as a Director of the Board of the Company at a General Meeting of shareholders of
the  Company  in  accordance  with  the  requirements  of  the  Business  Corporation  Law  of  the  State  of  Nevada  and/or  any  other
applicable law or regulation (the "Law") and/or the Company's Articles of Incorporation; and/or

6.1.3 If you have been declared bankrupt or made an arrangement or composition with or for the benefit of your creditors; and/or

6.1.4  If  you  have  been  disqualified  from  acting  as  a  Director  (including,  but  not  limited  to,  an  event  in  which  you  are  declared
insane or become of unsound mind or become physically incapable of performing your functions as director for a period of at least
sixty (60) days; and/or

6.1.5 If an order of a court having jurisdiction over the Company requires you to resign.

6.2       Any termination of this letter of appointment shall be without payment of damages or compensation (except that you shall be
entitled to any accrued Fees or Expenses properly incurred under the terms of this letter of appointment prior to the date of such
termination).

7.         The Company will put directors' and officers' liability insurance in place within sixty (60) days of this Agreement if not already in
place, and will use commercial reasonable efforts to maintain such insurance coverage for the full term of your appointment.

8.         On termination of this appointment, you shall return all property belonging to the Group, together with all documents, papers, disks
and information, howsoever stored, relating to the Group and used by you in connection with your position with the Company.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9.         Subject to the proper performance of your obligations to the Company under this letter of appointment and any applicable law, the
Company agrees that you will be free to accept other appointments, directorships and chairmanships provided that:

9.1       They do not in any way conflict with the interests of the Company or any member of the Group; and

9.2       They do not restrict you from devoting the necessary time and attention properly to services to be performed under this
letter of appointment; and

9.3       In the event that you become aware of any potential conflicts of interest, these must be disclosed to the Chairman and/or the
Chief Executive Officer (the "CEO") of the Company as soon as they become apparent.

10.       The performance of individual Directors, the Chairman and the Board and its committees is evaluated annually. If, in the interim,
there are any matters which cause you concern about your position, you should discuss them with the Chairman and/or the CEO as soon as
is appropriate.

11.       In addition to any right pursuant to applicable law, occasions may arise when you consider that you need professional advice in the
furtherance of your duties as a director. Circumstances may occur when it will be appropriate for you to seek such advice from independent
advisors at the Company's expense, to the extent provided under applicable law and subject to the prior written approval of the CEO and/or
the Board.

12.       This letter refers to your appointment as a Director of the Company and your membership on the committees of the Board.

13.       You shall ensure that you comply at all times with the Company's inside trading policies as in effect from time to time.

14.       You shall discharge your general duties as a Director pursuant to the Company's Articles of Incorporation and applicable law.

15.       This letter of appointment shall be governed by and construed in accordance with the law of the State of Massachusetts.

Please sign the attached copy of this letter and return it to Xenetic to signify your acceptance of the terms set out above.

Sincerely yours,

XENETIC BIOSCIENCES INC.

/s/ Jeffrey Eisenberg
Name: Jeffrey Eisenberg

Title: Chief Operating Officer

AGREED AND ACKNOWLEDGED BY:

/s/ James E. Callaway, Ph.D
Name of Director: James E. Callaway, Ph.D

4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 21.1

SUBSIDIARIES OF REGISTRANT

Subsidiary

Country / State of Incorporation

Xenetic Biosciences (UK), Ltd.

United Kingdom registered company

Lipoxen Technologies, Ltd.

United Kingdom registered company

Xenetic Technologies, Inc.

Delaware

SymbioTec, GmbH

German Registered Company

 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We consent to the incorporation by reference in the Registration Statement of Xenetic Biosciences, Inc. on Form S-8 [File Nos. 333-
222272 and 333-218024] of our report dated March 30, 2018, which includes an explanatory paragraph as to the Company’s ability to
continue as a going concern, with respect to our audits of the consolidated financial statements of Xenetic Biosciences, Inc. as of December
31, 2017 and 2016 and for each of the two years in the period ended December 31, 2017, which report is included in this Annual Report on
Form 10-K of Xenetic Biosciences, Inc. for the year ended December 31, 2017.

/s/ Marcum LLP

Marcum LLP
Boston, Massachusetts
March 30, 2018

 
 
 
 
 
 
Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffrey F Eisenberg, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Xenetic Biosciences, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on
such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial
information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

Dated: March 30, 2018

By: /s/ Jeffrey F Eisenberg
Jeffrey F. Eisenberg
Principal Executive Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

I, James Parslow, certify that:

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Xenetic Biosciences, Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on
such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a)

(b)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial
information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

Dated: March 30, 2018

By: /s/ James Parslow
       James Parslow
       Principal Financial Officer

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report on Form 10-K of Xenetic Biosciences, Inc. (the “Company”) for the fiscal year ended
December 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, 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, that, to
the best of my knowledge:

1.

2.

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of
the Company.

Dated: March 30, 2018

/s/ Jeffrey F. Eisenberg            
Jeffrey F. Eisenberg
Chief Executive Officer
(Principal Executive Officer)

/s/James Parslow            
James Parslow
Chief Financial Officer
(Principal Financial Officer)